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Internal Revenue Manuals
Table of Contents
Part | Title |
---|---|
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, Assurance and Artificial Intelligence |
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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