Internal Revenue Manual
Browse Internal Revenue Manual
in: Internal Revenue Manual
Part 1 - Organization, Finance, and ManagementPart 10 - Security, Privacy, Assurance and Artificial IntelligencePart 11 - Communications and LiaisonPart 13 - Taxpayer Advocate ServicePart 2 - Information TechnologyPart 20 - Penalty and InterestPart 21 - Customer Account ServicesPart 22 - Taxpayer Education and AssistancePart 25 - Special TopicsPart 3 - Submission ProcessingPart 30 - Chief Counsel Directives Manual – AdministrativePart 31 - Chief Counsel Directives Manual – Guiding PrinciplesPart 32 - Chief Counsel Directives Manual – Published Guidance and Other Guidance to TaxpayersPart 33 - Chief Counsel Directives Manual – Legal AdvicePart 34 - Chief Counsel Directives Manual – Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State CourtPart 35 - Chief Counsel Directives Manual – Tax Court LitigationPart 36 - Chief Counsel Directives Manual – Appellate Litigation and Actions on DecisionPart 37 - Chief Counsel Directives Manual – DisclosurePart 38 - Chief Counsel Directives Manual – Criminal TaxPart 39 - Chief Counsel Directives Manual – General Legal ServicesPart 4 - Examining ProcessPart 5 - Collecting ProcessPart 6 - Human Resources ManagementPart 7 - Rulings and AgreementsPart 8 - AppealsPart 9 - Criminal Investigation