IRS Publications on Procedural Topics

AuthorW. Patrick Cantrell
IRS Publications on Procedural Topics
Publ. No. Publ. Name I.R.C. § Explanation
1 Taxpayer rights 7521(b),
“Your rights as a taxpayer”; contains notice
regarding I.R.C. §7602(c)third-party contacts,
examination, appeal, collection, and refunds
5 Appeal rights 7123 Explains appeal rights available at the
conclusion of an audit that is not agreed to;
explains how to prepare a protest
556 Examination,
appeals, claims
7602 Explains all procedures for examination of
returns, appeal rights, and claims for refund
594 IRS collection
6301 General description of the IRS collection
process against delinquent taxpayers
733 Informant rewards 7623 See Form 211 (reward claim form); who may
file a claim; amount & payment of reward
783 Lien discharge 6325(b) Instructions on applying for certificate
of discharge from federal tax lien (FTL);
removes the U.S.’s lien from the property
named in the certificate
784 Lien subordination 6325(d) Procedures for applying for certificate of
lien subordination; to move junior creditor
position ahead of the U.S.’ position
947 Practice before the
IRS and power of
7521 See Circular 230; discusses who can
represent a taxpayer before the IRS
971 Innocent spouse
6015 Information regarding community property
laws, relief from joint and several liability,
etc.; see also Pub. 504 (divorced or separated
individuals) and Pub. 555 (community
property) and Pub. 3512

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