Internal Revenue Manual
From TaxAlmanac, A Free Online Resource for Tax Professionals
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From TaxAlmanac
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. Topics include tax administration, personnel and office management, and others.
- 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
