Daily Tax Report ®

IRM Interim Guidance: Observing Revenue Officers Telephonic Communications with Taxpayers

Jan. 13, 2021, 5:00 AM

Revision to Internal Revenue Manual 1.4.50, Collection Group Manager, Territory Manager And Area Director Operational Aid, that would update guidance on telephonic observations of revenue officer (RO) contacts with the public, released January 13. The guidance would expand the processes available to Group Managers (GMs) to observe RO contacts with taxpayers or the taxpayer’s authorized representative for evaluative purposes, the IRS stated. Existing guidance on RO observations focuses on face-to-face contacts and limited use of telephonic observations related to the operation’s disaster response. Effective December 28, 2020. [SBSE-01-1220-0095 (Dec. 28, 20201)]

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