The IRS has rules that they must follow. There is the Internal Revenue Code. That is the law and whether they like it or not, they must follow it.
They also have the Internal Revenue Manual which they follow 100% of the time as long as they like what it says. When they do not like what it says, they follow it 0% of the time. The Manual contains their rules and guidelines, but it is this not the law, meaning taxpayers are not bound by it.
It is my job as a Tax Attorney to hold their feet to the fire and make sure that they comply with the law and follow their own procedures.

Steven N. Klitzner, P.A. is a tax attorney based in Miami, Florida. He has been practicing tax law for over 40 years, and currently holds a 10.0 rating by Avvo. Mr. Klitzner was appointed to the IRS Service Advisory Council in 2021 and is... 





