1.2.24 Policy Statements for Special Topics

Manual Transmittal

June 12, 2015


(1) This transmits a reissuance of IRM 1.2.24, Servicewide Policies and Authorities, Policy Statements for Special Topics.

Material Changes

(1) IRM 1.2.24, previously obsoleted on April 21, 2009, is reissued to publish new policy statement, P-25-2, Return Preparer Misconduct, signed by Commissioner Koskinen on February 23, 2015.

Effect on Other Documents

IRM 1.2.24 is reissued as of the Manual Transmittal date.


All employees Servicewide

Effective Date


Kathryn A. Greene
Director, Servicewide Policy, Directives
and Electronic Research


  1. This IRM contains the Policy Statements which relate to "Special Topics." Each Policy Statement is categorized under the appropriate IRS business process. This IRM is for all employees involved in the type of program, activity, function, or work process covered by the Policy Statement(s) under this section.

  2. Any Policy Statement approved after this revision of IRM 1.2.24 is posted to IRS.gov and can be accessed through the FOIA Reading Room web site (http://www.irs.gov/uac/Recently-Approved-Policy-Statements-1), under the heading Recently Approved Policy Statements. They remain on the web until the next published revision of this IRM.


    If any Policy Statements have been inadvertently omitted from this Section they are still considered official and in full force and effect. Please send any discrepancies found to spder@irs.gov.

  3. The following is a listing of all IRM sections in the Policy Statement series:

    • IRM 1.2.1, Policies of the Internal Revenue Service

    • IRM 1.2.10, Policy Statements for Organization, Finance and Management Activities

    • IRM 1.2.11, Policy Statements for Information Technology Activities

    • IRM 1.2.12, Policy Statements for Submission Processing Activities

    • IRM 1.2.13, Policy Statements for the Examining Process

    • IRM 1.2.14, Policy Statements for the Collecting Process

    • IRM 1.2.15, Policy Statements for Human Resources Management Activities

    • IRM 1.2.16, Policy Statements for the Rulings and Agreements Process

    • IRM 1.2.17, Policy Statements for the Appeals Process

    • IRM 1.2.18, Policy Statements for Criminal Investigation Activities

    • IRM 1.2.19, Policy Statements for Communications, Liaison and Disclosure Activities

    • IRM 1.2.20, Policy Statements for Penalties and Interest Activities

    • IRM 1.2.21, Policy Statements for Customer Account Services Activities

    • IRM 1.2.22, Policy Statements for Taxpayer Education and Assistance Activities

    • IRM 1.2.23, Policy Statements for Office of Chief Counsel Activities

    • IRM 1.2.24, Policy Statements for Special Topics

    • IRM 1.2.25, Policy Statements for Security, Privacy and Assurance Activities

Policy Statement 25-2

  1. Return Preparer Misconduct

  2. Assisting taxpayers who report they are victims of preparer misconduct.

  3. The Internal Revenue Service (IRS) will assist victims of misconduct by individuals in the business of preparing tax returns. The IRS recognizes the need for consistency across its functions to ensure the applicable and timely resolution of taxpayer account issues where the taxpayer establishes preparer misconduct with sufficient documentation. Where appropriate, the IRS may require or encourage victims to report instances of preparer misconduct to other federal, state and local agencies.

  4. Appropriate federal agencies to which victims can report instances of misconduct may include the Federal Trade Commission (1-877-438-4338 or http://www.ftc.gov/), Consumer Finance Protection Bureau (1-855-411-2372 or http://www.consumerfinance.gov/) and the Social Security Administration (1-800-772-1213 or http://www.ssa.gov/).

  5. Appropriate state and local agencies to which victims can report instances of misconduct may include consumer protection agencies; such as the Better Business Bureau, state attorney general offices; practitioner licensing organizations, such as state boards of accountancy; and law enforcement agencies.