1.2.22 Policy Statements for Taxpayer Education and Assistance Activities

1.2.22.1  (08-28-2007)
Introduction to Taxpayer Education and Assistance related Policy Statements

  1. This IRM contains Policy Statements which relate to Taxpayer Education and Assistance activities. Each Policy Statement is now categorized by the process to which it belongs. Distribution of the IRM should be to all persons having a need for any of the Policy Statements. The fact that Policy Statements apply to all Service personnel involved in the type of program, activity, function, or work process covered by them remains unchanged.
  2. An initiative is underway to completely overhaul the Commissioner’s Policies. Some of them exceed 40 years old and due to changes in IRS climate and technological advancements, no longer serve their original intended purpose. The Office of the Chief Counsel and the Office of Servicewide Policy, Directives, and Electronic Research (SPDER) are working with the division and functional owners of the policy statements to determine which ones are still current, which ones should be cancelled, and which ones need revision.
  3. Any Policy Statement approved after this revision of IRM 1.2.22 is posted to IRS.gov and can be accessed through the ReferenceNet web site under the Instructions to Staff tab at the top and then to “Recently Approved Policy Statements.” They will remain on the web until the next revision is made to this IRM. The address is http://rnet.web.irs.gov/index.htm.

    Note:

    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.

1.2.22.1.1  (Approved 11-04-1977)
Policy Statement 6-21

  1. Educational programs provided
  2. The Service will conduct taxpayer education programs for taxpayers whose needs for tax information are most effectively met by these means.
  3. These educational programs will include those established to assist individuals in meeting their current and future tax obligations, as well as programs designed to instruct groups of taxpayers or prospective taxpayers on their rights and responsibilities under the tax law or on specific tax provisions of common interest.

1.2.22.1.2  (Approved 11-04-1977)
Policy Statement 6-20

  1. Information provided taxpayers on the application of the tax law
  2. The Service will develop and conduct effective programs to make available to all taxpayers comprehensive, accurate, and timely information on the requirements of tax law and regulations.
  3. Positive efforts will be made to determine taxpayers’ needs and to effectively meet these needs. Information will be provided through a variety of means, including telephone and office assistance programs, mass media and taxpayer publications.

1.2.22.1.3  (Approved 05-01-2001)
Policy Statement 6-41

  1. Commitment to assist non-English speaking taxpayers understand their tax obligations
  2. The IRS commits to provide top quality service to each taxpayer, including those who lack a full command of the English language. The needs of these taxpayers will be included in the agency strategic and tactical plans consistent with available resources. Our workforce will have the essential tools necessary to interact appropriately with our diverse taxpayer base.
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