IRS Practice Adviser

A continuously updated, comprehensive, Web-based guide to everything you need to know to practice before the IRS. Don't go before the IRS without the most comprehensive guidance and information available. This practical service covers IRS procedure from the first stages of an examination through the appeals process and tax collection.

What this service is:

• Comprehensive coverage of all aspects of practice before the IRS
• Analysis of all phases of IRS procedure from the first stage of an examination, responses to a deficiency notice, appeals within the IRS, collection due process hearings, tax litigation and collection 
• Analysis of partnership audits including judicial review
• Complete coverage of the latest court decision and IRS rulings, announcements and regulations 
• Current tax legislation
• Application of the statute of limitations on assessment and the many special rules that can override the normal three-year assessment period
• Updates on changes to the IRM
• Thorough discussion of tax litigation
• Primary Sources (including convenient access to the IRM)
• Practice Aids 
• IRS Practice Adviser to keep you current

What it helps you do:

• Know what to do every step along the way of an audit including:
1. How to submit an offer in compromise
2. How to file an appeal with the IRS
3. How to handle a collection due process hearing
• Effectively resolve controversies before the IRS
• Identify favorable taxpayer opportunities and reduce clients' penalties
• Save research time and money

Product Structure

Analysis: IRS Practice Adviser Analysis clearly explains IRS procedure and offers guidance on what to do at every step of an audits appeal, collection or litigation.

Notification: IRS Practice Adviser Report alerts you to how developments involving the IRS create new issues for you and your clients.

Source Documents: Including IRS Code, Regs., Pubs., and convenient access to the IRM, MSSPs, Tax Court Rules, Court of Federal Claims Rules

Formats and Frequency

Available in print and on the web.  Contents vary by format.

Report issued monthly.
Analysis updated as needed.

NOTE: This product is a component of the BNA Tax and Accounting Center. Your 15-day Web trial to the Center includes full access, allowing you to explore all areas of tax and accounting analysis, primary sources, practice tools and more. You can find more information on the Library here.

IRS Practice Adviser (Analysis)

 ¶100 Overview of the IRS

 ¶110. The Organization of the IRS

 ¶120. Practice Before the IRS

 ¶130. Taxpayer Advocate Service

 ¶140. Disclosure of Information

 ¶150. Records

 ¶160. Obtaining Private Letter Rulings

        Practice Aids

                ¶190.10. IRS Organizational Chart— Overview

                ¶190.20. IRS Operating Divisions— Charts

                ¶190.30. IRS Appeals Organizational Chart

                ¶190.40. IRS Office of Chief Counsel Organizational Chart

                ¶190.50. Taxpayer Advocate Service Organizational Chart

                ¶190.60. Recognition and Authorization Requirements for Persons Appearing Before the Service

                ¶190.70. IRS Service Center Exempt Organization Public Inspection Addresses — Forms 990

 ¶190.80. Powers of Attorney — IRS Service Center Procedures

                ¶190.90. Practitioner Priority Service Hotline

                ¶190.100. Sample FOIA Request for Audit Papers

                ¶190.110. Former Circular 230: Regulations Governing Practice Before the IRS (As In Effect Before July 26, 2002)

                ¶190.120. Circular 230: State or Local Bond Opinions (as proposed Dec. 20, 2004)

 ¶200 Audits

 ¶210. General Conduct of an Audit

 ¶220. Collateral Procedures

 ¶230. Special Audit Guidelines and Programs

 ¶240. Collection of Information by IRS

        Practice Aids

                ¶290.10. Notice 89-51 — Procedures Involving Taxpayer Interviews

                ¶290.20. Technical Guidelines for Employment Tax Cases — Internal Revenue Manual

 ¶290.30. Classification Settlement Program

                ¶290.40. [Reserved]

                ¶290.50. Notice 609 — Privacy Act Notice

                ¶290.60. [Reserved]

                ¶290.70. [Reserved]

                ¶290.80. IRS Industry Directives

                ¶290.90. Industry Issue Resolution Program Issues

                ¶290.100. Notice of Termination Assessment of Income Tax — Sample Letter 1583(P)

                ¶290.110. Jeopardy Assessment Notice — Sample Letter 1584

                ¶290.120. IRS Examination Division Industry Specialization Program

                ¶290.130. Authorization of Agent

                ¶290.140. Technical Advisor Program

                ¶290.150. Church Tax Inquiry Letter (Letter 1745(P))

                ¶290.160. Statement of Administrative and Constitutional Rights

                ¶290.170. Follow-up Church Tax Inquiry Notice Letter (No Reply To First Letter)

                ¶290.180. Notice of Church Examination Letter (Letter 1904(P))

                ¶290.190. Church Tax Inquiry Examination—Consent to Suspend the Period to Conduct

                ¶290.200. Appeals Settlement Guidelines Family Limited Partnerships and Family Limited Liability Corporations

                ¶290.210. Independent Contractor or Employee — IRM Excerpt

                ¶290.220. FICA Statutory Employee Rules (IRM Exhibit)

                ¶290.230. Section 530 Flowchart — IRM Exhibit 4.23.5-5

                ¶290.240. Coordinated Industry Case Program (IRM)

                ¶290.250. List of IRS Coordinated Issue Papers— LMSB

                ¶290.260. Coordinated Industry Program Cases — Identification

                ¶290.270. [Reserved]

                ¶290.280. IRS Market Segment Specialization Program

                ¶290.290. IRS Market Segment Understanding Program Market Segment Guidelines

                ¶290.300. Market Segment Understanding Program MSU Procedures Handbook

                ¶290.310. Technical Advisor Program

                ¶290.320. Third-Party Notices—15 IRS Sample Letters

                ¶290.330. Offers in Compromise — Examining Process

                ¶290.340. Information Document Request

 ¶300 Appeals

 ¶310. Response to Proposed Deficiency

 ¶320. Appeals Within the IRS

        Practice Aids

                ¶390.10. Location of Appeals Offices

                ¶390.20. Appeals Emerging Issues

                ¶390.30. IRM Exhibit 8.16.1-2

                ¶390.40. Area Counsel Bankruptcy Guidelines

                ¶390.50. Sample Appeals Protest Letter

                ¶390.60. Appeals Coordinated Issue (ACI) Program Issues and Coordinators

                ¶390.70. Appeals Emerging Issues and Coordinators

                ¶390.80. Appeals Settlement Guidelines

                ¶390.90. Model Agreement to Mediate (from Rev. Proc. 2009-44, 2009-40 I.R.B. __)

 ¶400 Partnership Audits

 ¶410. In General

 ¶420. Audits and Administrative Appeals

 ¶430. Judicial Review of the FPAA/FSAA

 ¶440. Refund Claims

        Practice Aids

                ¶490.10. Designation of Successor Tax Matters Partner

                ¶490.20. Form for Designation of TMP

                ¶490.30. Designation of TMP and Alternate TMP

                ¶490.40. Designation of Alternate TMP

                ¶490.50. Resignation of TMP

                ¶490.60. Revocation of Designation of TMP

                ¶490.70. TEFRA Flow-Through Audit Timeline — IRM Exhibit

                ¶490.80. Form 870-P — Agreement to Assessment and Collection (Partnerships)

                ¶490.90. Form 870-S — Agreement to Assessment and Collection of Tax

                ¶490.100. Form 870-L(AD) — Settlement Agreement for Partnership Adjustments and Affected Items

 ¶500 [Reserved]

 ¶510. Reserved.

 ¶600 Assessment

 ¶610. General Rules for Assessment

 ¶620. Statute of Limitations on Assessment

        Practice Aids

                ¶690.10. IRM Exhibit 5.1.4-2 (4-1-05)

                ¶690.20. IRM Exhibit 5.1.4.1 (4-1-05)

                ¶690.30. [Reserved]

                ¶690.40. Form 8822, Change of Address

                ¶690.50. Form 8626, Agreement to Rescind Notice of Deficiency

                ¶690.60. Form 2259, Agreement as a Determination Pursuant to section 1313(1)(4) of the Internal Revenue Code

                ¶690.70. Form 4810, Agreement

 ¶700 Refunds

 ¶710. Claims for Refund

 ¶720. Statute of Limitations on Claims

        Practice Aids

                ¶790.10. Form 843

                ¶790.20. Form 6118

                ¶790.30. Form 1310

                ¶790.40. Form 1139

                ¶790.50. Regs. §31.6402(a)-2

                ¶790.60. Form 8379

                ¶790.70. Form 4466

                ¶790.80. Financial Management Service's Debt-Collection and Offset Regulations

 ¶800 Interest

 ¶810. Interest on Underpayments

 ¶820. Interest on Overpayments

 ¶830. Determining the Amount of Interest

        Practice Aids

¶890.10. Rev. Rul. 2010-9, Quarterly Rates

                ¶890.20. Rev. Proc. 83-7

                ¶890.30. Rev. Proc. 95-17

                ¶890.40. Julian Date Calendar (Perpetual)

                ¶890.50. Julian Date Calendar (Leap Years Only)

 ¶900 Penalties

 ¶910. General Principles and Reasonable Cause

 ¶915. Preparer Penalties

 ¶920. Timely Filing of Tax Returns

 ¶930. Information Return Reporting Penalties—Post-1989

 ¶940. Foreign Information Reporting Penalties

 ¶950. Payment of Tax

 ¶960. Accuracy of Information

 ¶970. Employee Plan Penalties

 ¶980. Exempt Organization Penalties

        Practice Aids

                ¶990.10. Annual Adequate Disclosure Guidance

                ¶990.20. Adequate Disclosure Guidance (CEP) (now CIP), Rev. Proc. 94-69

 ¶1000 Collection

 ¶1010. Federal Tax Lien

 ¶1020. Levy and Sale

 ¶1030. Judicial Collection Remedies

 ¶1040. Statute of Limitations

 ¶1050. Tax Collection in Bankruptcy

 ¶1060. Trust Fund Tax Collection Issues

 ¶1070. Collection from Third Parties

 ¶1080. Other Collection Issues

 ¶1085. Defenses Against Collection

        Practice Aids

                ¶1090.10. Criteria for Filing/Not Filing Notice of Federal Tax Lien — IRM 5.12.2.4.1 and 2

                ¶1090.20. Protection for Certain Commercial Transactions (Former IRM Exhibit 5300-3)

                ¶1090.30. Chart of Special Situations Under Section 6323(b) (Former IRM Exhibit 5300-2)

                ¶1090.40. Financial Analysis — Allowable Expenses — IRM 5.15.1 Excerpts

                ¶1090.50. Financial Analysis — Questions and Answers — IRM Exhibit

                ¶1090.60. Financial Analysis — Monthly National Standards

                ¶1090.70. Financial Analysis—Local Standards: Housing and Utilities

                ¶1090.80. Financial Analysis—Local Standards: Transportation

                ¶1090.90. Evidence That May Support (Trust Fund Recovery Penalty) Recommendations

                ¶1090.100. Uniform Fraudulent Conveyances Act (Excerpts)

                ¶1090.110. Application of Payment for Purposes of Determining Trust Fund Recovery Penalty Liability

                ¶1090.120. Dischargeability of Taxes in Bankruptcy — IRM Exhibits

                ¶1090.130. IRS Form 656, Offer in Compromise

 ¶1100 Tax Litigation

 ¶1110. Choice of Judicial Forum

 ¶1120. Tax Court Jurisdiction

 ¶1130. Tax Court Procedures

 ¶1135. IRS Significant Case Coordination Procedures

 ¶1140. Appeals from the Tax Court

 ¶1150. Suits for Refund

 ¶1160. Declaratory Judgments

 ¶1170. Tax Litigation in Other Cases

 ¶1180. Recovery of Attorney's Fees

        Practice Aids

                ¶1190.10. Tax Court Offices

                ¶1190.20. United States Tax Court Judges

                ¶1190.30. IRM 35.4.9 Tax Court Significant Case Procedures; Pre-Trial Submissions to the Tax Court; Alternative Dispute Resolution

                ¶1190.40. Form of Subpoena

                ¶1190.50. U.S. Tax Court Motions Practice IRM 35.3.1

                ¶1190.60. U.S. Tax Court Jurisdiction IRM 35.1.1

                ¶1190.70. Tax Court Petitions IRM 35.2.1.1

                ¶1190.80. Settlement Procedures IRM 35.5.1

                ¶1190.90. Trial In The Tax Court IRM 35.6.1.1

                ¶1190.100. Tax Court Briefs IRM 35.7.1

                ¶1190.110. Decisions, Orders of Dismissal, and Other Final Judgments IRM 35.8.1

                ¶1190.120. [Reserved]

                ¶1190.130. [Reserved]

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