TaxProc explains IRS procedure for CPAs, enrolled agents and attorneys: authorizations and transcripts, notices, penalties and abatement, examinations, Appeals and the Tax Court, collection, the BBA partnership audit regime, and entity relief. It is not about preparing returns; it is about what happens after one is filed.
How pages are written
Each page is built from primary sources: the Internal Revenue Manual (the procedures IRS employees are told to follow), the Internal Revenue Code, Treasury regulations, IRS forms and instructions, publications and revenue procedures. Where a court decision changes the procedure (a deadline that can be tolled, a penalty that needs a supervisor's signature, a year that stays open because of a preparer's fraud), the page cites the Tax Court, circuit or Supreme Court decision and says which circuits it controls; the cases page collects them. Direct quotations are checked word for word against the saved text of the source before publication. Where the public IRM redacts a threshold or tolerance, we say so and do not fill it in. Dollar amounts carry the year and the revenue procedure they come from. The sources page lists every IRM provision used and the revision verified.
Who publishes it
TaxProc is published by TIN Comply (Informed Identity LLC), which provides IRS TIN matching, EIN lookup, sanctions screening and W-9 collection to businesses and to the firms that file information returns for them. TIN Comply does not prepare returns, represent taxpayers or give tax or legal advice. Its sister site TIN Compliance covers the payer side: Forms 1099 and W-9, B-Notices, backup withholding and information return penalties.
Not advice
Pages describe the rules and the IRS's published procedures. They are not legal or tax advice for any client's situation. Procedures change between IRM revisions; confirm the current text before relying on it.
Corrections
If something is wrong or out of date, tell us through TIN Comply's contact page with the page address and the source; we correct and re-verify.