Part 1. Organization, Finance, and Management
    Part 39. General Legal Services
      Part 38. Criminal Tax
        Part 11. Communications and Liaison
          Part 37. Disclosure
            Part 10. Security, Privacy and Assurance
              Part 25. Special Topics
                Part 6. Human Resources Management
                  Part 7. Rulings and Agreements
                    Part 2. Information Technology
                      Part 21. Customer Account Services
                        Part 36. Appellate Litigation and Actions on Decision
                          Part 20. Penalty and Interest
                            Part 8. Appeals
                              Part 3. Submission Processing
                                Part 22. Taxpayer Education and Assistance
                                  3.0 GeneralPart 35. Tax Court Litigation
                                    Part 9. Criminal Investigation
                                      Part 34. Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
                                        Part 4. Examining Process
                                          Part 33. Legal Advice
                                            Part 32. Published Guidance and Other Guidance to Taxpayers
                                              Part 30. Administrative
                                                Part 5. Collecting Process
                                                  Part 13. Taxpayer Advocate Service
                                                    Part 31.Guiding Principles
                                                      39.1 Professionalism and Government Ethics Programs4.1 Planning and Special Programs21.1 Accounts Management and Compliance Services Operations25.1 Fraud Handbook38.1 Assistance to Criminal Investigation During Investigatory Stage37.1 Sections 6110 and 6103 of Title 2636.1 Guiding Principles for Appeals1.1 Organization and Staffing35.1 Tax Court Jurisdiction34.1 Jurisdiction of the District Courts33.1 Legal Advice32.1 Chief Counsel Regulation Handbook30.1 Office of Chief Counsel Mission Statement31.1 Guiding Principles5.1 Field Collecting Procedures20.1 Penalty Handbook7.1 TE/GE Administrative Procedures and Programs11.1 Communications13.1 Taxpayer Advocate Case Procedures8.1 Appeals Function9.1 Criminal Investigation Mission and Strategies20.2 Interest21.2 Systems and Research Programs37.2 Privacy Act of 1974; Freedom of Information Act10.2 Physical Security Program36.2 Appeal/Certiorari Recommendations7.2 TE/GE Closing Agreements25.2 Information and Whistleblower Awards35.2 Petition and Answer39.2 Labor and Related Matters2.2 Partnership Control System8.2 Pre 90-Day and 90-Day Cases38.2 Review of Criminal Tax Cases34.2 Jurisdiction of the Court of Federal Claims4.2 General Examining Procedures30.2 Chief Counsel Directives31.2 Significant Case Coordination13.2 Systemic Advocacy32.2 Chief Counsel Publication Handbook5.2 Reports9.2 Skills and Training1.2 Servicewide Policies and Authorities33.2 Technical Advice and Technical Expedited Advice32.3 Letter Rulings, Information Letters, and Closing Agreements35.3 Motions9.3 Disclosure and Publicity36.3 Actions on Decision25.3 Litigation and Judgments21.3 Taxpayer Contacts33.3 Other Legal Advice30.3 Organizations, Functions, Designations, and Delegations of Authority34.3 Procedures in Bankruptcy Cases13.3 National Taxpayer Advocate (NTA) Toll-Free Program20.3 Penalty Programs Internal Processes2.3 IDRS Terminal Responses11.3 Disclosure of Official Information5.3 Entity Case Management Systems39.3 Claims and Suits38.3 Criminal Tax Policy and Exhibits32.4 Special Pre-Filing Agreement Programs2.4 IDRS Terminal Input1.4 Resource Guide for Managers39.4 Practice Before the Internal Revenue Service25.4 Employee Protection13.4 TAS TAMIS Guide36.4 Litigation Exhibits4.4 AIMS Procedures and Processing Instructions35.4 Pre-Trial Activities8.4 Appeals Docketed Cases9.4 Investigative Techniques30.4 Personnel Administration, Training, and Equal Employment Opportunity5.4 Case Processing21.4 Refund Inquiries34.4 Insolvencies11.4 Office of Governmental Liaison39.5 Public Contracts and Technology Law25.5 Summons34.5 Suits Brought Against the United States11.5 Legislative Affairs3.5 Accounts Services35.5 Settlement Procedures9.5 Investigative Process21.5 Account Resolution30.5 Resources, Services, and Financial Management13.5 TAS Balanced Measures10.5 Privacy and Information Protection2.5 Systems Development1.5 Managing Statistics in a Balanced Measurement System4.5 TE/GE AIMS Manual5.5 Decedent Estates and Estate Taxes9.6 Trial and Court Related Activities25.6 Statute of Limitations13.6 Taxpayer Advocate Service Communications35.6 Trial10.6 Continuity Operations8.6 Conference and Settlement Practices5.6 Collateral Agreements21.6 Individual Tax Returns34.6 Suits Brought by the United States30.6 Security and Emergency Preparedness30.7 Management Systems9.7 Asset Seizure and Forfeiture13.7 Taxpayer Advocacy Panel Program25.7 Exempt Organizations Business Master File4.7 Examination Returns Control System (ERCS)1.7 Research and Analysis for Tax Administration8.7 Technical and Procedural Guidelines5.7 Trust Fund Compliance34.7 Pre-Trial Procedures21.7 Business Tax Returns and Non-Master File Accounts35.7 Tax Court Briefs2.7 Information Technology (IT) Operations30.8 Library Services21.8 International10.8 Information Technology (IT) Security9.8 Scheme Development3.8 Deposit Activity2.8 Audit Information Management System (AIMS)4.8 Technical Services35.8 Decisions, Orders of Dismissal, and Other Final Judgments34.8 Settlement Procedures5.8 Offer in Compromise5.9 Bankruptcy and Other Insolvencies34.9 Disclosure, Testimony, and Production of Documents4.9 Examination Technical Time Reporting System35.9 Post Opinion Activities30.9 File Management2.9 Integrated Data Retrieval System Procedures10.9 National Security Information9.9 Criminal Investigation Management Information System (CIMIS)8.10 Appeals Reports and Projects34.10 Post-Trial Procedures5.10 Seizure and Sale4.10 Examination of Returns21.10 Quality Assurance35.10 Special Procedures When Attorneys' Fees and Sanctions Are Sought30.10 Standards for Correspondence3.10 Campus Mail and Work Control1.10 Office of the Commissioner Internal Revenue6.10 Agency Accountability Systems9.10 Administrative Databases and Software2.11 IDRS Correspondence System1.11 Internal Management Documents System30.11 Freedom of Information Act Requests for Chief Counsel Records7.11 Employee Plans Determination Letter Program8.11 Penalties Worked in Appeals35.11 Litigation Exhibits9.11 Fiscal and Personnel Matters3.11 Returns and Documents Analysis5.11 Notice of Levy4.11 Examining Officers Guide (EOG)34.11 Special Assistant U.S. Attorney (SAUSA) Program3.12 Error Resolution25.12 Delinquent Return Refund Hold Program4.12 Nonfiled Returns5.12 Federal Tax Liens34.12 Litigation Exhibits9.12 Administrative and Recordkeeping Matters2.12 Security and Privacy7.12 Employee Plans Guidelines1.13 Statistics of Income4.13 Audit Reconsideration7.13 Employee Plans Automated Processing Procedures25.13 Taxpayer Correspondence3.13 Campus Document Services5.13 Collection Quality Measurement8.13 Closing Agreements1.14 Facilities Management7.14 Employee Plans EDS User Manual3.14 Notice Review5.14 Installment Agreements25.15 Relief from Joint and Several Liability4.15 Jeopardy/Termination Assessments1.15 Records and Information Management2.15 Enterprise Architecture (EA)5.15 Financial Analysis7.15 Employee Plans TEDS User Manual4.16 Special Enforcement Program (SEP)25.16 Disaster Assistance and Emergency Relief2.16 Enterprise Life Cycle (ELC)5.16 Currently Not Collectible8.17 Settlement Computations and Statutory Notices of Deficiency1.17 Publishing3.17 Accounting and Data Control5.17 Legal Reference Guide for Revenue Officers4.17 Compliance Initiative Projects8.18 Valuation Assistance5.18 Liability Determination1.18 Distribution25.18 Community Property4.18 Exam Offer-In-Compromise5.19 Liability Collection4.19 Liability Determination8.19 Appeals Pass-Through Entity Handbook25.19 Health Coverage Tax Credit (HCTC)
                                                        8.20 Account and Processing Support (APS)3.20 Exempt Organizations Returns Processing4.20 Examination Collectibility7.20 Exempt Organizations Determination Letter Program1.20 Equal Employment Opportunity and Diversity5.20 Abusive Tax Avoidance Transactions (ATAT)25.20 Tax Professional Oversight and Support4.21 Electronic Filing Program7.21 Exempt Organizations Determinations Processing5.21 International and Insular Issues2.21 Requisition Processing for IT Acquisition Products and Services8.21 Appeals Statute Responsibility3.21 International Returns and Documents Analysis25.21 Affordable Care Act3.22 International Error Resolution1.22 Mail and Transportation Management7.22 Exempt Organizations Determination Letter Automation Systems8.22 Collection Due Process4.22 National Research Program (NRP)2.22 Requirements and Demand Management10.23 Personnel Security25.23 Identity Protection and Victim Assistance4.23 Employment Tax8.23 Offer in Compromise4.24 Excise Tax3.24 ISRP System22.24 IRS Taxpayer Burden Reduction25.24 Return Preparer Misconduct Program8.24 Collection Appeals Program and Jeopardy Levy Appeals1.25 Practice Before the Service8.25 Trust Fund Recovery Penalty (TFRP)4.25 Estate and Gift Tax2.25 Managed Service for IRS7.25 Exempt Organizations Determinations Manual25.25 Revenue Protection8.26 Alternative Dispute Resolution (ADR) Program4.26 Bank Secrecy Act7.26 Private Foundations Manual25.26 Restitution4.27 Bankruptcy25.27 Third Party Contacts7.27 Exempt Organizations Tax Manual4.28 Examination Specialization3.28 Special Processing Procedures7.28 Exempt Organizations Disclosure Procedures7.29 Exempt Organizations Technical Rulings and Guidance4.29 Partnership Control System (PCS)3.30 Work Planning and Control22.30 Wage and Investment Outreach Procedures4.30 LMSB General Procedures1.31 CFO Internal Policy and Procedures22.31 Multilingual Initiatives4.31 Pass-Through Entity Handbook1.32 Servicewide Travel Policies and Procedures4.32 Abusive Transactions1.33 Strategic Planning, Budgeting and Performance Management Process3.34 National Research Program (NRP)1.34 Revenue Accounting1.35 Financial Accounting1.36 Administrative Accounting Financial Management Reports4.36 Joint Committee Procedures3.37 International ISRP4.37 Financial Products and Transactions3.38 International Tax Returns and Documents4.40 Technical Advisor Program22.40 Federal, State and Local Governments3.40 Block Out of Balance Resolution7.40 LB&I Initiatives with Other Business Units4.41 Oil and Gas Industry22.41 Indian Tribal Governments3.41 OCR Scanning Operations3.42 Electronic Tax Administration22.42 TEB Taxpayer Education and Assistance4.42 Insurance Industry3.43 Integrated Management System4.43 Retail Industry4.44 Subchapter T Cooperatives3.45 TE/GE Processing4.46 LB&I Examination Process4.47 Computer Audit Specialist4.48 Engineering Program3.49 Statistics of Income Processing4.49 Economist Program7.50 Form SS-8 Worker Classification Determinations4.50 LB&I Compliance Integration4.51 LB&I Case Management11.51 Large Business and International Communications4.52 Global High Wealth Industry1.53 Small Business/Self-Employed11.53 Small Business/Self-Employed1.54 TE/GE Division Organization and Management1.55 Wage and Investment11.55 Wage and Investment4.60 International Procedures4.61 International Program Audit Guidelines4.62 International Relations4.64 Central Withholding Agreement (CWA) Program4.70 TE/GE Examinations4.71 Employee Plans Examination of Returns4.72 Employee Plans Technical Guidelines4.75 Exempt Organizations Examination Procedures4.81 Tax Exempt Bonds (TEB) Examination Program and Procedures4.82 Tax Exempt Bonds Examination Guidelines4.86 Indian Tribal Governments (ITG) Procedures4.87 ndian Tribal Governments Inventory Management4.88 Indian Tribal Governments Examination Issues and Procedures4.90 Federal, State and Local Governments (FSLG)2.100 Integrated Process Management4.103 Compliance Data Environment (CDE)2.110 Requirements Engineering4.119 BMF Liability Determination2.120 Engineering2.123 Knowledge Management2.126 Transition Management2.127 Testing Standards and Procedures2.144 Capacity Management2.145 Availability Management2.148 IT Support Services Management2.149 IT Asset Management2.150 Configuration and Change Management2.152 ata Engineering6.213 Excepted Service6.250 Strategic Human Capital Management6.300 Employment (General)6.304 Expert and Consultant Appointments6.304 Expert and Consultant Appointments
                                                          6.308 Volunteer Service6.315 Career and Career Conditional Employment6.330 Recruitment, Selection, and Placement6.332 Strategic Recruitment6.334 Temporary Assignments Under the Intergovernmental Personnel Act (IPA)6.335 Promotion and Internal Placement6.337 Examining System6.338 Qualification Requirements6.339 Medical Qualification Determinations6.340 Other Than Full-Time Career Employment6.350 Job Abolishment Procedures - Non Reduction in Force (RIF)6.410 Learning and Education6.430 Performance Management6.432 Performance Base Reduction in Grade and Removal Actions6.432 Performance Base Reduction in Grade and Removal Actions6.451 Employee Performance and Utilization6.511 Position Classification6.511 Position Classification
                                                            6.531 Pay Under the General Schedule6.536 Grade and Pay Retention6.550 Pay Administration6.575 Recruitment, Relocation, Retention, and Extended Assignment Incentives6.576 Voluntary Separation Incentive Payments (VSIP)6.610 Hours of Duty6.630 Absence and Leave6.711 Labor-Management Relations6.715 Voluntary Separations and Reductions in Grade or Pay6.731 Suitability Determinations for Employment6.735 Ethics and Conduct Matters6.751 Discipline and Disciplinary Actions6.752 Disciplinary Suspensions and Adverse Actions6.771 Agency Grievance System6.800 Employee Benefits