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Internal Revenue Manuals

Table of Contents

Part Título
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 Chief Counsel Directives Manual – Administrative
Part 31 Chief Counsel Directives Manual – Guiding Principles
Part 32 Chief Counsel Directives Manual – Published Guidance and Other Guidance to Taxpayers
Part 33 Chief Counsel Directives Manual – Legal Advice
Part 34 Chief Counsel Directives Manual – Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
Part 35 Chief Counsel Directives Manual – Tax Court Litigation
Part 36 Chief Counsel Directives Manual – Appellate Litigation and Actions on Decision
Part 37 Chief Counsel Directives Manual – Disclosure
Part 38 Chief Counsel Directives Manual – Criminal Tax
Part 39 Chief Counsel Directives Manual – General Legal Services

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