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Internal Revenue Manual (IRM)

 

Internal Revenue Manual
Table of Contents

Part 1

    Organization, Finance, and Management

Part 3

    Submission Processing

Part 4

    Examining Process

Part 5

    Collection 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

    Criminal Tax

Part 32

    Disclosure Litigation

Part 33

    General Legal Services

Part 34

    General Litigation

Part 35

    Tax Litigation

Part 39

    Technical

Part 42

    International