TaxProcedureA resource from TIN Comply

Representation and access →CAF number Tax Pro Account Form 2848 vs 8821 CAF rejections Revoke or withdraw Transcripts and TDS Reading a transcript Practitioner Priority Service

Authorizations →Form 2848 (power of attorney)Form 8821 (tax information)Form 56 (fiduciary notice)Form 4506-T (transcripts)

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Circular 230 duties Who can represent Form 56 and estates Designee and oral consent e-Services and secure access Bypass of a representative Office of Professional Responsibility Taxpayer Advocate Service

All representation guides →

Most common

CP2000 (underreporter proposal)CP14 (first balance due)CP504 (notice of intent to levy)LT11 / Letter 1058 (CDP levy notice)CP3219A: AUR 90-day letter Letter 950: field 30-day letter Letter 1153: proposed TFRP CP162 series: 1065/1120-S penalties Letter 226-J: ACA employer penalty

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How to respond to a notice Notice decoder Transcript analyzer

Exams, refunds and non-filers

Letter 566: mail audit begins CP75 series (EITC audit by mail)CP2566 (ASFR 30-day proposal)Letter 105-C (claim disallowed)CP523 (IA default notice)

All notices and letters →

Relief

First Time Abate (FTA)Reasonable cause Penalty abatement requests Appealing a penalty denial Form 843 (refund and abatement)Voluntary Disclosure Practice Streamlined procedures (SDOP/SFOP)

Penalties

Failure-to-file penalty Failure-to-pay penalty Accuracy-related penalty Late partnership return (6698)International information returns Preparer penalties (6694, 6695)ERC disallowance (Letter 105-C)

All penalty guides →

Examinations →How IRS exams work IDRs and IDR enforcement Assessment statute (IRC 6501)Form 872 extensions The RAR and Form 4549 Notice of deficiency Audit reconsideration

Appeals and Tax Court →IRS Independent Office of Appeals Formal protest letter Hazards of litigation settlements Tax Court petitions Collection Appeals Program (CAP)Refund suits and claims

All exam guides →

Resolve the balance

Installment agreements Offer in compromise Reasonable collection potential Currently not collectible Collection information statements Collection Financial Standards

Enforcement and rights

CDP hearings Federal tax liens Levies and wage garnishment Trust fund recovery penalty Collection statute (CSED)Innocent spouse relief

All collection guides →

Partnership audits (BBA) →BBA audit regime overview Partnership representative Imputed underpayment Push-out election (Form 8988)BBA AAR (Form 8082)Electing out of BBA

Entity relief →Late S election relief Late Form 8832 relief Section 9100 relief Inadvertent S terminations EIN responsible party changes

All partnership guides →

Access and relief

Form 2848 (power of attorney)Form 8821 (tax information)Form 843 (refund and abatement)Form 911 (Taxpayer Advocate)Form 4506-T (transcripts)Form 8857 (innocent spouse)Form 14039 (identity theft)

Collection

Form 433-A Form 433-B Form 656 Form 9465 (installment agreement)Form 12153 (CDP hearing)Form 9423 (CAP appeal)Form 12277

Exams, BBA and entities

Form 872 Form 870 Form 8082 Form 8988 Form 8986 Form 2553 Form 8832

All 29 forms →

Calculators →Penalty and interest calculator Statute date calculator 1065 / 1120-S late penalty FTA eligibility checker BBA imputed underpayment Transcript code decoder OIC RCP calculator Installment agreement checker IRS interest rates CDP deadline calculator Transcript analyzer Tax Court petition deadline

Templates →First Time Abate letter Reasonable cause letter Formal protest letter 2848 / 8821 fax cover sheet CDP request attachment Offer in compromise checklist AAR (Form 8082) checklist Push-out (8988 / 8986) checklist IDR response cover letter Client notice intake form Audit reconsideration request CAP statement (Form 9423)Lien withdrawal request Interest abatement request FOIA request for the exam file CP2000 response letter

All tools and templates →

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TaxProc
Free guides, calculators and templates on IRS procedure for CPAs, enrolled agents and attorneys: representation, notices, penalties, exams, Appeals, collection and partnership audits, sourced to the Internal Revenue Manual.

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Representation

Form 2848 (power of attorney)
Form 8821 (tax information)
CAF number
Tax Pro Account
Reading a transcript
Circular 230 duties

Notices

CP2000 (underreporter proposal)
CP504 (notice of intent to levy)
LT11 / Letter 1058 (CDP levy notice)
CP3219A: AUR 90-day letter
Letter 950: field 30-day letter
Notice decoder

Penalties and exams

First Time Abate (FTA)
Reasonable cause
Form 843 (refund and abatement)
Form 872 extensions
Notice of deficiency
Formal protest letter

Collection and BBA

Offer in compromise
Installment agreements
Form 433-A
CDP hearings
BBA audit regime overview
Push-out election (Form 8988)

Tools

Penalty and interest calculator
Statute date calculator
Transcript code decoder
OIC RCP calculator
IRS interest rates
Templates
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© 2026 TIN Comply, a product of Informed Identity LLC. TaxProc is general information about federal tax procedure, not legal or tax advice; confirm current rules in the Internal Revenue Code, regulations, the Internal Revenue Manual and IRS guidance before acting for a client. This site is not affiliated with or endorsed by the IRS. Last reviewed October 25, 2026.
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