I’m very excited to announce the launch of a new video series, Inside the IRM.
I’ll be providing commentary and insight into interacting with the IRS, based on a guided tour through the Internal Revenue Manual. I’ve decided to start with IRM Part 5: Collections, simply because that is the section of most interest to myself and, I’m sure, to most of you.
The purpose of each video will not be to simply read you the IRM. Rather, I think it’s worth dissecting the IRM as a means of learning how the IRS thinks and, more importantly, how they’re supposed to act. My goal is really to provide you with a better understanding of how the IRS works, and make sure you know what the IRS really can and can’t do based on their own procedures.
Most important of all, however, I hope to show you how to use the Internal Revenue Manual to better represent your clients. I will be pointing out provisions of the IRM that could be applied to your advantage in certain situations, and discussing how Revenue Officers and other IRS personnel are supposed to act in specific circumstances, so that you can know when things are going right and when a Revenue Officer is abusing their authority or not properly treating a taxpayer. Correlating the Service’s internal procedures with specific client situations and sharing my experience in working with Revenue Officers as it relates to the IRM will hopefully benefit you as a fellow practitioner.
I’ll most likely do these several times per week, and post them along with each day’s marketing update. I didn’t think I could go on about one little section of the IRM for an entire hour, but in this first video I managed to do that (I’ve long known that I have the gift of gab, I guess now I just found another way to embrace it beyond just the written word!). I’ll definitely try to keep them shorter in the future.
These will be posted on YouTube, so feel free to collect them all and trade them with your friends!
Please provide feedback, comments, and even criticisms on these so that I can make them more applicable to your practice.
Here is the first edition, covering IRM Section 5.1 and the basics of how the IRS is supposed to work collections cases.