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4.2.3.1
(10-01-2003)
Furnishing Advice to Taxpayers
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Oral advice given to taxpayers should correctly reflect the position
of the Service.
4.2.3.1.1
(10-01-2003)
Guidelines for Furnishing Advice
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Employees who give advice and assistance to taxpayers will observe the
following guidelines:
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Ensure that there is a clear understanding of the facts involved in the
transaction under discussion and that the applicable principles of law are
identified and explained so the taxpayer understands the facts and law as
discussed.
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Advice should not be given until there is a clear understanding of the
facts and applicable law. If the facts are not clear, clarify areas of doubt
and request additional information as needed. If the applicable law is not
clear, follow through with necessary research to ascertain the correct answer
before replying fully to the request.
4.2.3.1.2
(10-01-2003)
Furnishing Advice on Filing Claims for Refund and Appeal Rights
Questions
-
In furnishing advice to taxpayers on the filing of claims for refund
and answering questions on the appeal rights of taxpayers, the employee should
explain the Service's position and recite the law and regulations regarding
the filing of a timely claim or an individual's appeal rights. No attempt
should be made to dissuade the taxpayer from making a claim. This will avoid
subsequent assertions that, if the Service had not
"refused
to accept"
the claim, the taxpayer's interest would have been protected
and other similar assertions.
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