Internal Revenue Manual (IRM)

 

Internal Revenue Manual
Table of Contents

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 10

    Security, Privacy and Assurance

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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