IRS revenue procedures

IRS revenue procedures are official documents issued by the Internal Revenue Service that provide guidance on specific tax issues and procedures. They help taxpayers understand how to comply with tax laws and offer details on processes like filing claims, obtaining tax relief, and applying for various exemptions. Unlike regulations, which have the force of law, revenue procedures are more flexible and provide clarity on how the IRS interprets tax laws. They are essential for ensuring that taxpayers and tax professionals follow the correct procedures in their dealings with the IRS.