Find out about the IRS guide to taxpayers. The IRM Document is the official guide to income tax collection and regulation by the United States Government. Find out which sections of the Internal Revenue Manual are applicable to your tax case.

Internal Revenue Manual
  • Part 4 Examining Process IRS Audits
  • Part 5 Collecting Process
  • Part 8 Income Tax Appeals
  • Part 9 IRS Criminal Investigations
  • Part 13 Taxpayer Advocate Service
  • Part 20 Penalty and Interest
  • Part 25 Special Topics: Tax Fraud, Summons, Potentially Dangerous Taxpayers, Statute of Limitations
  • Part 30 Administrative Tax Cases
  • Part 35 Tax Court Litigation
  • Part 37 Disclosure: Freedom of Information Act Requests
  • Part 38 Criminal Tax