 |
20.2.1.2
(07-18-2008)
Overview
-
The Internal Revenue Service (IRS) administers the Internal Revenue
laws, including laws that govern the computation and payment of interest.
-
The Director, Small Business/Self-Employed, Exam Policy, Servicewide
Interest Program (SE:S:E:EP:SI), has the overall responsibility for coordinating
and approving updates to this IRM.
-
This multi-functional IRM provides instructions for computing interest
and applies to all functional areas and Business Operating Divisions, as well
as Appeals, Taxpayer Advocate, and Criminal Investigation.
-
Policy Statements that relate to interest are found in the IRM Policies
of the Internal Revenue Service.
-
Procedures in IRM 20.2, Interest, refer to the Law Enforcement Manual
(LEM) 20.2, Interest, where needed.
|
|
|
