Irm 1.2.1.4.2 Jun 2026

: A major goal of the IRM 1.2.1 series is to ensure that IRS employees across different divisions (like Small Business or Tax Exempt) apply penalty rules consistently so that all taxpayers are treated fairly. Automatic Relief Evolution Starting in the 2026 filing season

The existence of this policy within the Servicewide Policy Statements serves several functions: irm 1.2.1.4.2

In its simplest terms, outlines which IRS employees have the legal authority to administer oaths, certify papers, and receive evidence during the course of their duties. : A major goal of the IRM 1