<P> In addition to collection of revenue and pursuing tax cheaters, the IRS issues administrative rulings such as revenue rulings and private letter rulings . In addition, the Service publishes the Internal Revenue Bulletin containing the various IRS pronouncements . The controlling authority of regulations and revenue rulings allows taxpayers to rely on them . A private letter ruling is good for the taxpayer to whom it is issued, and gives some explanation of the Service's position on a particular tax issue . Additionally, a private letter ruling reasonably relied upon by a taxpayer allows for the waiver of penalties for underpayment of tax . </P> <P> As is the case with all administrative pronouncements, taxpayers sometimes litigate the validity of the pronouncements, and courts sometimes determine a particular rule to be invalid where the agency has exceeded its grant of authority . The IRS also issues formal pronouncements called Revenue Procedures, that among other things tell taxpayers how to correct prior tax errors . The IRS's own internal operations manual is the Internal Revenue Manual, which describes the clerical procedures for processing and auditing tax returns in excruciating detail . For example, the Internal Revenue Manual contains a special procedure for processing the tax returns of the President and Vice President of the United States . </P> <P> More formal rulemaking to give the Service's interpretation of a statute, or when the statute itself directs that the Secretary of the Treasury shall provide, IRS undergoes the formal regulation process with a Notice of proposed rulemaking (NPRM) published in the Federal Register announcing the proposed regulation, the date of the in - person hearing, and the process for interested parties to have their views heard either in person at the hearing in Washington, D.C., or by mail . Following the statutory period provided in the Administrative Procedure Act the Service decides on the final regulations "as is," or as reflecting changes, or sometimes withdraws the proposed regulations . Generally, taxpayers may rely on proposed regulations until final regulations become effective . For example, human resource professionals are relying on the October 4, 2005 Proposed Regulations (citation 70 F.R. 57930 - 57984) for the Section 409A on deferred compensation (the so - called Enron rules on deferred compensation to add teeth to the old rules) because regulations have not been finalized . </P> <P> The IRS oversaw the Homebuyer Credit and First Time Homebuyer Credit programs instituted by the federal government from 2008 - 2010 . Those programs provided United States citizens with money toward the purchase of homes, regardless of income tax filings . </P>

What kind of information does the internal revenue service (irs) provide taxpayers