IRS Practice Adviser

A practical and comprehensive resource, the IRS Practice Adviser clearly explains IRS procedure and offers guidance on what to do at each step of an audit, appeal, collection action, or litigation so you can effectively handle clients' post-return problems with the IRS.

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Expert News & Commentary

Stay on top of the latest court decision and IRS rulings, announcements, and regulations with the IRS Practice Adviser Report™ and learn from the experts how to adapt to them.

Trusted Legal Analysis

Survive an audit with confidence — the Adviser provides a thorough breakdown and analysis of the entire audit process, from examination to tax litigation and collection.

Timesaving Practice Tools

Save research time and money with  Tax's proven, exclusively developed practice aids, including sample letters, notices, and other useful model documents for appealing to the IRS.

What's Available

Primary Sources

Laws and Regulations

  • Internal Revenue Code 
  • Proposed Regulations 
  • Tax Legislation 
  • Treasury Regulations

Agency Documents

  • CIPs/ISP Papers 
  • Circular 230 
  • IRS Documents 
  • IRS Publications 
  • MSSP Audit Guidelines 
  • Treasury Decision Preambles


  • Court of Federal Claims Rules 
  • Tax Court Rules

Topics Covered

Expert Analysis Topics
  • Appeals 
  • Assessment 
  • Audits 
  • Collection 
  • Interest 
  • Overview of the IRS 
  • Partnership Audits 
  • Penalties 
  • Refunds 
  • Tax Litigation

List of Chapters

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 (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 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
                ¶1190.80. Settlement Procedures IRM 35.5.1
                ¶1190.90. Trial In The Tax Court IRM
                ¶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]


Tammara Madison

Tammara Madison is Editor of think and code Tax and Accounting's IRS Practice Adviser and Weekly Report.

Ken Savell

Ken Savell is the Editor of think and code Tax and Accounting's IRS Practice Adviser and IRS Practice Adviser Report and a contributing editor to the Weekly Report.

Formats and Frequency

Available online. IRS Practice Adviser Report™ published monthly.

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