Internal Revenue Manual

Internal Revenue Manual

About Internal Revenue Manual: The Internal Revenue Manual (IRM) is an official compilation of policies, procedures, instructions, and guidelines for the organization, functions, operation, and administration of the U.S. Internal Revenue Service. It is not legally binding, and the policies are not mandatory. The IRM guidelines do not confer any rights on taxpayers.

The Internal Revenue Manual (IRM) and the Chief Counsel Directives Manual (CCDM) contain the policies, procedures, instructions, guidelines, and delegations of authority which direct the operation and administration of the Internal Revenue Service.

Contents of the Internal Revenue Manual

Part 1 Organization, Finance and Management
Part 2 Information Technology
Part 3 Submission Processing
Part 4 Examining Process
Part 5 Collecting Process
Part 6 Human Resources Management
Part 7 Rulings and Agreements
Part 8 Appeals
Part 9 Criminal Investigation
Part 11 Communications and Liaison
Part 13 Taxpayer Advocate Service
Part 20 Penalty and Interest
Part 21 Customer Account Services
Part 22 Taxpayer Education and Assistance
Part 25 Special Topics
Part 30 Administrative
Part 31 Guiding Principles
Part 32 Published Guidance and Other Guidance to Taxpayers
Part 33 Legal Advice
Part 34 Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
Part 35 Tax Court Litigation
Part 36 Appellate Litigation and Actions on Decision
Part 37 Disclosure
Part 38 Criminal Tax
Part 39 General Legal Services

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