IRS Asset Locator Services

The IRS is committed to providing standardized consistent electronic research services to employees throughout the country. The acquisition and management of these research services are centralized under the Office of Service-wide Policy, Directives, and Electronic Research (SPDER). The IRS has a wide range of diverse users with different and unique asset and locator services research requirements. The principal use of electronic research services is to complete a full analysis of a tax return, whether as part of the audit process, collection process, or assistance process. This improves the quality of cases, assists in the fair application of the laws, and helps front line employees resolve tax case issues. Users of these research materials are primarily: Customer Service Representatives, Revenue Officers, Revenue Agents, International Agents, Attorneys, Employment Tax Personnel, Tax Compliance Officers, Tax Auditors, Estate and Gift Tax Attorneys, Employee Plans Specialists, Exempt Organizations Specialists, Special Agents, and Librarians. The Internal Revenue Service (IRS) is committed to providing standardized, consistent electronic research services to employees throughout the country.