Recent Interim Guidance to Staff


Part 1 - Organization, Finance, and Management

Strategic planning, budgeting, servicewide policies, delegations of authority and functional statements.

Part 3 - Submission Processing

Processing paper returns, electronic submissions, tax payments, and refunds.

Part 4 - Examining Process

Examination activities relating to small business, self-employed, large and mid-size businesses, employee plans, exempt organizations and government entities.

Part 5 - Collecting Process

Activities related to collecting delinquent taxes and securing delinquent tax returns.

Part 6 - Human Resources Management

Policies, guidelines, and procedures related to workforce issues such as training, hiring, personnel matters and labor relations.

Part 7 - Rulings and Agreements

Pre-filing agreements, private letter rulings, technical advice, determination letters, and compliance programs.

Part 8 - Appeals

Administrative appeals process involving taxpayers’ disputes with the IRS.

Part 9 - Criminal Investigation

Criminal violations of the Internal Revenue Code and related financial crimes.

Part 10 - Security, Privacy and Assurance

All security, safeguard, assurances and privacy information.

Part 11 - Communications and Liaison

Internal and external communications, governmental liaison and disclosure, legislative affairs, and public liaison activities.

Part 13 - Taxpayer Advocate Service

Processes and activities that assist taxpayers who encounter problems not resolved through normal IRS systemic and/or business processes.

Part 20 - Penalty and Interest

Assessment and abatement of penalties and interest.

Part 21 - Customer Account Services

Customer technical and account inquiries received via telephone, email, other written correspondence and walk-in service.

Part 22 - Taxpayer Education and Assistance

Processes and activities associated with customer outreach in the operating divisions.

Part 25 - Special Topics

Processes and procedures that apply to and are used by employees of more than one operating division or function.