What do Revenue Procedures (Rev. Proc.) set forth?

Revenue Procedures (Rev. Proc.) are documents issued by the Internal Revenue Service (IRS) that provide guidance and information regarding the rights and duties of taxpayers. They outline how taxpayers should comply with tax laws and provide clarity on procedures that taxpayers must follow to ensure they meet their tax obligations. This includes details on filing requirements, documentation needed, and ways taxpayers can obtain relief from penalties or resolve disputes with the IRS.

In the context of ensuring compliance and understanding taxpayers' rights, Revenue Procedures play a crucial role in helping individuals understand their responsibilities and the IRS's expectations. This guidance is critical for taxpayers seeking to navigate the complexities of tax regulations and ensures they are informed of their rights in relation to IRS actions.

The other options address aspects of tax administration or enforcement but do not accurately reflect the primary purpose of Revenue Procedures as they specifically focus on the relationships and obligations between taxpayers and the IRS.