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20.2.1.3
(07-18-2008)
Administrative
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This section provides administrative guidelines.
20.2.1.3.1
(07-18-2008)
Authorization
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Campus Directors are authorized to perform all administrative actions
on all interest cases including restricted interest conditions, except those:
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involving suits for refund filed by taxpayers in which a credit (overpayment)
is determined by a court, or
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requiring review by the Joint Committee on Internal Revenue Taxation.
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All reference materials involving interest must be consistent with the
procedures in this IRM and must be approved by management in SB/SE, Examination,
Exam Policy, Servicewide Interest Program (SE:S:E:EP:SI).
20.2.1.3.2
(07-18-2008)
Feedback and Issue Reporting
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To maintain the accuracy of IRM 20.2 Interest, send corrections, change
requests and inquiries to the Servicewide Interest Program (SIP) via the Servicewide
Electronic Research Program (SERP) Feedback System. The SERP Staff submits
the SERP Feedback requests to the appropriate IRM/Content Owner(s) for consideration
of the requested IRM procedural change. This process of submitting feedback
to the SIP is easy to use and provides continuous tracking that allows viewing
the status of any feedback inquiries. SERP Feedback may be used by all areas
of the Service to report issues that must be addressed by Headquarters offices.
Follow guidelines contained in IRM 21.1.2.2.2 to
submit feedback issues.
Note:
Before you submit questions
regarding interpretation of IRM instructions via the SERP Feedback Form, please
consult your lead or manager for assistance.
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When it is necessary to seek Counsel advice on an issue, the request
needs to be shared with the Servicewide Interest Program as it is being forwarded
to Chief Counsel. The request may also be sent through the SIP for submission
of the request to Chief Counsel. This action ensures the SIP staff stays abreast
of emerging issues that impact interest computation and provide for distribution
of that information to all area offices and campuses.
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Employee Suggestions should continue to be sent through the Suggestion
Program for consideration.
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Other forms that may be used to contact the Servicewide Interest Program
are:
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Systems Production Evaluation Report: Use Form 5715
(also in electronic version) to report systemic programming and operational
problems that need immediate attention (work stoppage situations only). See
IRM 3.0.273.3.2.
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Procedures/Systems Change Request: Use Form 5391
to request a change or improvement to the interest IRM, Interest Program,
IDRS or Master File processing system (non-work stoppage). See IRM 3.0.273.1.
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Editorial Change Request: Use Form 9345 to report
either typographical or printing errors. Form 9345 is not controlled upon
receipt and will not receive a written response. See
IRM 3.0.273.3.5.
Note:
Do not report operational problems or defects on this
form.
Ask an AnalystQuestions are entered
on the Servicewide Interest Web Site ( http://sbse.we.irs.gov/opi
). Responses are posted to the web site as well as to the individual posting
the question. Taxpayer or tax module specific inquiries or requests on how
to compute interest should not be submitted to the site.
20.2.1.3.3
(07-18-2008)
References
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Use the following materials to help understand this IRM:
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IRM Part Number and Business Processes List
See Exhibit 20.2.1-1.which lists "Part"
numbers
of each IRM that is referenced throughout this IRM chapter.
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Definition of Terms, See Exhibit 20.2.1-2
which defines the terms used throughout this IRM chapter.
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