Part 10. Security, Privacy and Assurance
    Part 6. Human Resources Management
      Part 22. Taxpayer Education and Assistance
        Part 38. Criminal Tax
          Part 7. Rulings and Agreements
            Part 2. Information Technology
              Part 37. Disclosure
                Part 21. Customer Account Services
                  Part 31.Guiding Principles
                    Part 5. Collecting Process
                      Part 13. Taxpayer Advocate Service
                        Part 4. Examining Process
                          Part 39. General Legal Services
                            Part 11. Communications and Liaison
                              Part 20. Penalty and Interest
                                Part 8. Appeals
                                  Part 25. Special Topics
                                    Part 30. Administrative
                                      Part 35. Tax Court Litigation
                                        Part 34. Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
                                          Part 32. Published Guidance and Other Guidance to Taxpayers
                                            Part 33. Legal Advice
                                              3.0 GeneralPart 9. Criminal Investigation
                                                Part 36. Appellate Litigation and Actions on Decision
                                                  Part 1. Organization, Finance, and Management
                                                    Part 3. Submission Processing
                                                      31.1 Guiding Principles30.1 Office of Chief Counsel Mission Statement4.1 Planning and Special Programs39.1 Professionalism and Government Ethics Programs32.1 Chief Counsel Regulation Handbook5.1 Field Collecting Procedures34.1 Jurisdiction of the District Courts37.1 Sections 6110 and 6103 of Title 2625.1 Fraud Handbook35.1 Tax Court Jurisdiction38.1 Assistance to Criminal Investigation During Investigatory Stage21.1 Accounts Management and Compliance Services Operations36.1 Guiding Principles for Appeals33.1 Legal Advice20.1 Penalty Handbook13.1 Taxpayer Advocate Case Procedures11.1 Communications9.1 Criminal Investigation Mission and Strategies7.1 TE/GE Administrative Procedures and Programs1.1 Organization and Staffing8.1 Appeals Function35.2 Petition and Answer10.2 Physical Security Program7.2 TE/GE Closing Agreements37.2 Privacy Act of 1974; Freedom of Information Act2.2 Partnership Control System20.2 Interest25.2 Information and Whistleblower Awards36.2 Appeal/Certiorari Recommendations13.2 Systemic Advocacy9.2 Skills and Training8.2 Pre 90-Day and 90-Day Cases21.2 Systems and Research Programs38.2 Review of Criminal Tax Cases39.2 Labor and Related Matters31.2 Significant Case Coordination30.2 Chief Counsel Directives33.2 Technical Advice and Technical Expedited Advice1.2 Servicewide Policies and Authorities5.2 Reports4.2 General Examining Procedures32.2 Chief Counsel Publication Handbook34.2 Jurisdiction of the Court of Federal Claims36.3 Actions on Decision20.3 Penalty Programs Internal Processes32.3 Letter Rulings, Information Letters, and Closing Agreements5.3 Entity Case Management Systems34.3 Procedures in Bankruptcy Cases21.3 Taxpayer Contacts38.3 Criminal Tax Policy and Exhibits11.3 Disclosure of Official Information9.3 Disclosure and Publicity39.3 Claims and Suits13.3 National Taxpayer Advocate (NTA) Toll-Free Program2.3 IDRS Terminal Responses25.3 Litigation and Judgments35.3 Motions33.3 Other Legal Advice30.3 Organizations, Functions, Designations, and Delegations of Authority36.4 Litigation Exhibits30.4 Personnel Administration, Training, and Equal Employment Opportunity9.4 Investigative Techniques34.4 Insolvencies25.4 Employee Protection35.4 Pre-Trial Activities32.4 Special Pre-Filing Agreement Programs8.4 Appeals Docketed Cases1.4 Resource Guide for Managers39.4 Practice Before the Internal Revenue Service11.4 Office of Governmental Liaison13.4 TAS TAMIS Guide2.4 IDRS Terminal Input5.4 Case Processing21.4 Refund Inquiries4.4 AIMS Procedures and Processing Instructions25.5 Summons4.5 TE/GE AIMS Manual9.5 Investigative Process3.5 Accounts Services34.5 Suits Brought Against the United States39.5 Public Contracts and Technology Law11.5 Legislative Affairs5.5 Decedent Estates and Estate Taxes2.5 Systems Development21.5 Account Resolution13.5 TAS Balanced Measures30.5 Resources, Services, and Financial Management10.5 Privacy and Information Protection35.5 Settlement Procedures1.5 Managing Statistics in a Balanced Measurement System5.6 Collateral Agreements30.6 Security and Emergency Preparedness21.6 Individual Tax Returns34.6 Suits Brought by the United States10.6 Continuity Operations35.6 Trial13.6 Taxpayer Advocate Service Communications9.6 Trial and Court Related Activities25.6 Statute of Limitations8.6 Conference and Settlement Practices13.7 Taxpayer Advocacy Panel Program9.7 Asset Seizure and Forfeiture5.7 Trust Fund Compliance30.7 Management Systems34.7 Pre-Trial Procedures8.7 Technical and Procedural Guidelines25.7 Exempt Organizations Business Master File35.7 Tax Court Briefs2.7 Information Technology (IT) Operations21.7 Business Tax Returns and Non-Master File Accounts1.7 Research and Analysis for Tax Administration4.7 Examination Returns Control System (ERCS)2.8 Audit Information Management System (AIMS)30.8 Library Services35.8 Decisions, Orders of Dismissal, and Other Final Judgments10.8 Information Technology (IT) Security21.8 International9.8 Scheme Development5.8 Offer in Compromise34.8 Settlement Procedures3.8 Deposit Activity4.8 Technical Services4.9 Examination Technical Time Reporting System5.9 Bankruptcy and Other Insolvencies9.9 Criminal Investigation Management Information System (CIMIS)34.9 Disclosure, Testimony, and Production of Documents35.9 Post Opinion Activities30.9 File Management10.9 National Security Information2.9 Integrated Data Retrieval System Procedures30.10 Standards for Correspondence8.10 Appeals Reports and Projects34.10 Post-Trial Procedures5.10 Seizure and Sale35.10 Special Procedures When Attorneys' Fees and Sanctions Are Sought3.10 Campus Mail and Work Control6.10 Agency Accountability Systems1.10 Office of the Commissioner Internal Revenue21.10 Quality Assurance4.10 Examination of Returns9.10 Administrative Databases and Software5.11 Notice of Levy1.11 Internal Management Documents System3.11 Returns and Documents Analysis2.11 IDRS Correspondence System9.11 Fiscal and Personnel Matters30.11 Freedom of Information Act Requests for Chief Counsel Records4.11 Examining Officers Guide (EOG)8.11 Penalties Worked in Appeals34.11 Special Assistant U.S. Attorney (SAUSA) Program35.11 Litigation Exhibits7.11 Employee Plans Determination Letter Program2.12 Security and Privacy5.12 Federal Tax Liens4.12 Nonfiled Returns34.12 Litigation Exhibits7.12 Employee Plans Guidelines9.12 Administrative and Recordkeeping Matters25.12 Delinquent Return Refund Hold Program3.12 Error Resolution5.13 Collection Quality Measurement25.13 Taxpayer Correspondence3.13 Campus Document Services8.13 Closing Agreements1.13 Statistics of Income7.13 Employee Plans Automated Processing Procedures4.13 Audit Reconsideration3.14 Notice Review1.14 Facilities Management5.14 Installment Agreements7.14 Employee Plans EDS User Manual7.15 Employee Plans TEDS User Manual2.15 Enterprise Architecture (EA)4.15 Jeopardy/Termination Assessments5.15 Financial Analysis25.15 Relief from Joint and Several Liability1.15 Records and Information Management5.16 Currently Not Collectible4.16 Special Enforcement Program (SEP)2.16 Enterprise Life Cycle (ELC)25.16 Disaster Assistance and Emergency Relief8.17 Settlement Computations and Statutory Notices of Deficiency4.17 Compliance Initiative Projects3.17 Accounting and Data Control1.17 Publishing5.17 Legal Reference Guide for Revenue Officers25.18 Community Property4.18 Exam Offer-In-Compromise1.18 Distribution8.18 Valuation Assistance5.18 Liability Determination8.19 Appeals Pass-Through Entity Handbook4.19 Liability Determination5.19 Liability Collection25.19 Health Coverage Tax Credit (HCTC)
                                                        1.20 Equal Employment Opportunity and Diversity25.20 Tax Professional Oversight and Support3.20 Exempt Organizations Returns Processing7.20 Exempt Organizations Determination Letter Program5.20 Abusive Tax Avoidance Transactions (ATAT)8.20 Account and Processing Support (APS)4.20 Examination Collectibility3.21 International Returns and Documents Analysis7.21 Exempt Organizations Determinations Processing4.21 Electronic Filing Program25.21 Affordable Care Act2.21 Requisition Processing for IT Acquisition Products and Services8.21 Appeals Statute Responsibility5.21 International and Insular Issues1.22 Mail and Transportation Management4.22 National Research Program (NRP)8.22 Collection Due Process2.22 Requirements and Demand Management3.22 International Error Resolution7.22 Exempt Organizations Determination Letter Automation Systems10.23 Personnel Security25.23 Identity Protection and Victim Assistance8.23 Offer in Compromise4.23 Employment Tax8.24 Collection Appeals Program and Jeopardy Levy Appeals5.24 Central Withholding Agreement (CWA) Program
                                                          4.24 Excise Tax22.24 IRS Taxpayer Burden Reduction25.24 Return Preparer Misconduct Program3.24 ISRP System1.25 Practice Before the Service8.25 Trust Fund Recovery Penalty (TFRP)25.25 Revenue Protection4.25 Estate and Gift Tax2.25 Managed Service for IRS7.25 Exempt Organizations Determinations Manual8.26 Alternative Dispute Resolution (ADR) Program25.26 Restitution7.26 Private Foundations Manual4.26 Bank Secrecy Act4.27 Bankruptcy25.27 Third Party Contacts7.27 Exempt Organizations Tax Manual3.28 Special Processing Procedures4.28 Examination Specialization7.28 Exempt Organizations Disclosure Procedures7.29 Exempt Organizations Technical Rulings and Guidance4.29 Partnership Control System (PCS)22.30 Wage and Investment Outreach Procedures3.30 Work Planning and Control4.30 LMSB General Procedures22.31 Multilingual Initiatives4.31 Pass-Through Entity Handbook1.31 CFO Internal Policy and Procedures1.32 Servicewide Travel Policies and Procedures4.32 Abusive Transactions1.33 Strategic Planning, Budgeting and Performance Management Process1.34 Revenue Accounting3.34 National Research Program (NRP)1.35 Financial Accounting4.36 Joint Committee Procedures1.36 Administrative Accounting Financial Management Reports4.37 Financial Products and Transactions3.37 International ISRP3.38 International Tax Returns and Documents3.40 Block Out of Balance Resolution22.40 Federal, State and Local Governments7.40 LB&I Initiatives with Other Business Units4.40 Technical Advisor Program4.41 Oil and Gas Industry22.41 Indian Tribal Governments3.41 OCR Scanning Operations3.42 Electronic Tax Administration4.42 Insurance Industry22.42 TEB Taxpayer Education and Assistance3.43 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 Integration11.51 Large Business and International Communications4.51 LB&I Case Management4.52 Global High Wealth Industry1.53 Small Business/Self-Employed11.53 Small Business/Self-Employed1.54 TE/GE Division Organization and Management11.55 Wage and Investment1.55 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 Appointments
                                                            6.304 Expert and Consultant Appointments6.308 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 Classification
                                                              6.511 Position Classification6.531 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