For criminal investigations, Special Agents rely heavily on IRM 1.2.1.4.2. When they interview a witness or a target under oath, any false statement can lead to additional charges (e.g., false declaration, perjury). Defense attorneys frequently examine whether the agent had proper delegated authority; if not, the evidence might be suppressed.

When a taxpayer requests an abatement under IRM 1.2.1.4.2, the IRS looks for a chronological explanation of what happened. Key factors include:

Once the circumstances changed, did the taxpayer make a prompt effort to comply? 5. Integration with Other Relief Programs

IRM 1.2.1.4.2 is a specific section of the Internal Revenue Manual (IRM) containing Policy Statement 3-2

The IRM is publicly available on the IRS website (IRS.gov/irm). As of the latest update, Section 1.2.1.4.2 falls under . When citing this in a legal memorandum or tax court petition, you would write: