IRS Administrative Procedures
How the IRS Administers Tax Laws
The IRS administers federal tax laws through return processing, examinations, appeals, collections, and taxpayer assistance. Administrative procedures help ensure taxes are assessed and collected fairly.
- Process tax returns.
- Issue refunds.
- Conduct examinations (audits).
- Handle appeals.
- Collect unpaid taxes.
- Provide taxpayer assistance.
Note
Most tax issues are resolved administratively without litigation.
Summary
IRS administrative procedures provide the framework for enforcing federal tax law while protecting taxpayer rights.