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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