Part 2. Information Technology
    Part 5. Collecting Process
      Part 35. Tax Court Litigation
        Part 4. Examining Process
          Part 13. Taxpayer Advocate Service
            Part 33. Legal Advice
              Part 6. Human Resources Management
                Part 10. Security, Privacy and Assurance
                  Part 32. Published Guidance and Other Guidance to Taxpayers
                    Part 11. Communications and Liaison
                      Part 39. General Legal Services
                        3.0 GeneralPart 22. Taxpayer Education and Assistance
                          Part 36. Appellate Litigation and Actions on Decision
                            Part 1. Organization, Finance, and Management
                              Part 25. Special Topics
                                Part 37. Disclosure
                                  Part 3. Submission Processing
                                    Part 38. Criminal Tax
                                      Part 20. Penalty and Interest
                                        Part 21. Customer Account Services
                                          Part 7. Rulings and Agreements
                                            Part 34. Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
                                              Part 30. Administrative
                                                Part 8. Appeals
                                                  Part 9. Criminal Investigation
                                                    Part 31.Guiding Principles
                                                      20.1 Penalty Handbook33.1 Legal Advice21.1 Accounts Management and Compliance Services Operations5.1 Field Collecting Procedures13.1 Taxpayer Advocate Case Procedures9.1 Criminal Investigation Mission and Strategies7.1 TE/GE Administrative Procedures and Programs39.1 Professionalism and Government Ethics Programs4.1 Planning and Special Programs38.1 Assistance to Criminal Investigation During Investigatory Stage34.1 Jurisdiction of the District Courts8.1 Appeals Function37.1 Sections 6110 and 6103 of Title 2630.1 Office of Chief Counsel Mission Statement11.1 Communications1.1 Organization and Staffing25.1 Fraud Handbook31.1 Guiding Principles32.1 Chief Counsel Regulation Handbook35.1 Tax Court Jurisdiction36.1 Guiding Principles for Appeals25.2 Information and Whistleblower Awards38.2 Review of Criminal Tax Cases10.2 Physical Security Program35.2 Petition and Answer1.2 Servicewide Policies and Authorities39.2 Labor and Related Matters36.2 Appeal/Certiorari Recommendations20.2 Interest9.2 Skills and Training21.2 Systems and Research Programs37.2 Privacy Act of 1974; Freedom of Information Act30.2 Chief Counsel Directives2.2 Partnership Control System5.2 Reports8.2 Pre 90-Day and 90-Day Cases33.2 Technical Advice and Technical Expedited Advice13.2 Systemic Advocacy34.2 Jurisdiction of the Court of Federal Claims7.2 TE/GE Closing Agreements32.2 Chief Counsel Publication Handbook4.2 General Examining Procedures31.2 Significant Case Coordination35.3 Motions5.3 Entity Case Management Systems39.3 Claims and Suits30.3 Organizations, Functions, Designations, and Delegations of Authority25.3 Litigation and Judgments13.3 National Taxpayer Advocate (NTA) Toll-Free Program11.3 Disclosure of Official Information36.3 Actions on Decision32.3 Letter Rulings, Information Letters, and Closing Agreements21.3 Taxpayer Contacts34.3 Procedures in Bankruptcy Cases2.3 IDRS Terminal Responses9.3 Disclosure and Publicity33.3 Other Legal Advice20.3 Penalty Programs Internal Processes38.3 Criminal Tax Policy and Exhibits4.4 AIMS Procedures and Processing Instructions2.4 IDRS Terminal Input30.4 Personnel Administration, Training, and Equal Employment Opportunity39.4 Practice Before the Internal Revenue Service1.4 Resource Guide for Managers11.4 Office of Governmental Liaison35.4 Pre-Trial Activities34.4 Insolvencies5.4 Case Processing32.4 Special Pre-Filing Agreement Programs25.4 Employee Protection21.4 Refund Inquiries8.4 Appeals Docketed Cases13.4 TAS TAMIS Guide36.4 Litigation Exhibits9.4 Investigative Techniques34.5 Suits Brought Against the United States30.5 Resources, Services, and Financial Management3.5 Accounts Services25.5 Summons2.5 Systems Development5.5 Decedent Estates and Estate Taxes4.5 TE/GE AIMS Manual39.5 Public Contracts and Technology Law11.5 Legislative Affairs10.5 Privacy and Information Protection9.5 Investigative Process1.5 Managing Statistics in a Balanced Measurement System21.5 Account Resolution13.5 TAS Balanced Measures35.5 Settlement Procedures35.6 Trial30.6 Security and Emergency Preparedness5.6 Collateral Agreements34.6 Suits Brought by the United States10.6 Continuity Operations13.6 Taxpayer Advocate Service Communications8.6 Conference and Settlement Practices21.6 Individual Tax Returns25.6 Statute of Limitations9.6 Trial and Court Related Activities9.7 Asset Seizure and Forfeiture34.7 Pre-Trial Procedures8.7 Technical and Procedural Guidelines30.7 Management Systems1.7 Research and Analysis for Tax Administration5.7 Trust Fund Compliance21.7 Business Tax Returns and Non-Master File Accounts2.7 Information Technology (IT) Operations4.7 Examination Returns Control System (ERCS)13.7 Taxpayer Advocacy Panel Program25.7 Exempt Organizations Business Master File35.7 Tax Court Briefs9.8 Scheme Development5.8 Offer in Compromise30.8 Library Services34.8 Settlement Procedures4.8 Technical Services35.8 Decisions, Orders of Dismissal, and Other Final Judgments2.8 Audit Information Management System (AIMS)10.8 Information Technology (IT) Security21.8 International3.8 Deposit Activity35.9 Post Opinion Activities4.9 Examination Technical Time Reporting System2.9 Integrated Data Retrieval System Procedures10.9 National Security Information9.9 Criminal Investigation Management Information System (CIMIS)5.9 Bankruptcy and Other Insolvencies30.9 File Management34.9 Disclosure, Testimony, and Production of Documents4.10 Examination of Returns35.10 Special Procedures When Attorneys' Fees and Sanctions Are Sought1.10 Office of the Commissioner Internal Revenue34.10 Post-Trial Procedures8.10 Appeals Reports and Projects3.10 Campus Mail and Work Control9.10 Administrative Databases and Software5.10 Seizure and Sale21.10 Quality Assurance30.10 Standards for Correspondence6.10 Agency Accountability Systems5.11 Notice of Levy7.11 Employee Plans Determination Letter Program4.11 Examining Officers Guide (EOG)35.11 Litigation Exhibits3.11 Returns and Documents Analysis30.11 Freedom of Information Act Requests for Chief Counsel Records1.11 Internal Management Documents System9.11 Fiscal and Personnel Matters34.11 Special Assistant U.S. Attorney (SAUSA) Program2.11 IDRS Correspondence System8.11 Penalties Worked in Appeals25.12 Delinquent Return Refund Hold Program3.12 Error Resolution2.12 Security and Privacy5.12 Federal Tax Liens4.12 Nonfiled Returns34.12 Litigation Exhibits7.12 Employee Plans Guidelines9.12 Administrative and Recordkeeping Matters5.13 Collection Quality Measurement8.13 Closing Agreements4.13 Audit Reconsideration1.13 Statistics of Income25.13 Taxpayer Correspondence7.13 Employee Plans Automated Processing Procedures3.13 Campus Document Services1.14 Facilities Management5.14 Installment Agreements3.14 Notice Review7.14 Employee Plans EDS User Manual5.15 Financial Analysis2.15 Enterprise Architecture (EA)25.15 Relief from Joint and Several Liability7.15 Employee Plans TEDS User Manual4.15 Jeopardy/Termination Assessments1.15 Records and Information Management5.16 Currently Not Collectible2.16 Enterprise Life Cycle (ELC)4.16 Special Enforcement Program (SEP)25.16 Disaster Assistance and Emergency Relief1.17 Publishing3.17 Accounting and Data Control8.17 Settlement Computations and Statutory Notices of Deficiency4.17 Compliance Initiative Projects5.17 Legal Reference Guide for Revenue Officers8.18 Valuation Assistance5.18 Liability Determination4.18 Exam Offer-In-Compromise25.18 Community Property1.18 Distribution4.19 Liability Determination25.19 Health Coverage Tax Credit (HCTC)
                                                        5.19 Liability Collection8.19 Appeals Pass-Through Entity Handbook3.20 Exempt Organizations Returns Processing8.20 Account and Processing Support (APS)7.20 Exempt Organizations Determination Letter Program1.20 Equal Employment Opportunity and Diversity4.20 Examination Collectibility5.20 Abusive Tax Avoidance Transactions (ATAT)25.20 Tax Professional Oversight and Support8.21 Appeals Statute Responsibility7.21 Exempt Organizations Determinations Processing3.21 International Returns and Documents Analysis4.21 Electronic Filing Program5.21 International and Insular Issues2.21 Requisition Processing for IT Acquisition Products and Services25.21 Affordable Care Act7.22 Exempt Organizations Determination Letter Automation Systems8.22 Collection Due Process3.22 International Error Resolution4.22 National Research Program (NRP)2.22 Requirements and Demand Management1.22 Mail and Transportation Management10.23 Personnel Security8.23 Offer in Compromise4.23 Employment Tax25.23 Identity Protection and Victim Assistance3.24 ISRP System5.24 Central Withholding Agreement (CWA) Program
                                                          4.24 Excise Tax22.24 IRS Taxpayer Burden Reduction8.24 Collection Appeals Program and Jeopardy Levy Appeals25.24 Return Preparer Misconduct Program2.25 Managed Service for IRS25.25 Revenue Protection8.25 Trust Fund Recovery Penalty (TFRP)7.25 Exempt Organizations Determinations Manual4.25 Estate and Gift Tax1.25 Practice Before the Service7.26 Private Foundations Manual25.26 Restitution8.26 Alternative Dispute Resolution (ADR) Program4.26 Bank Secrecy Act25.27 Third Party Contacts4.27 Bankruptcy7.27 Exempt Organizations Tax Manual4.28 Examination Specialization7.28 Exempt Organizations Disclosure Procedures3.28 Special Processing Procedures7.29 Exempt Organizations Technical Rulings and Guidance4.29 Partnership Control System (PCS)4.30 LMSB General Procedures3.30 Work Planning and Control22.30 Wage and Investment Outreach Procedures4.31 Pass-Through Entity Handbook22.31 Multilingual Initiatives1.31 CFO Internal Policy and Procedures4.32 Abusive Transactions1.32 Servicewide Travel Policies and Procedures1.33 Strategic Planning, Budgeting and Performance Management Process3.34 National Research Program (NRP)1.34 Revenue Accounting1.35 Financial Accounting4.36 Joint Committee Procedures1.36 Administrative Accounting Financial Management Reports3.37 International ISRP4.37 Financial Products and Transactions3.38 International Tax Returns and Documents7.40 LB&I Initiatives with Other Business Units3.40 Block Out of Balance Resolution22.40 Federal, State and Local Governments4.40 Technical Advisor Program4.41 Oil and Gas Industry3.41 OCR Scanning Operations22.41 Indian Tribal Governments3.42 Electronic Tax Administration22.42 TEB Taxpayer Education and Assistance4.42 Insurance Industry4.43 Retail Industry3.43 Integrated Management System4.44 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 Determinations4.51 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 Management11.55 Wage and Investment1.55 Wage and Investment4.60 International Procedures4.61 International Program Audit Guidelines4.62 International Relations4.71 Employee Plans Examination of Returns4.72 Employee Plans Technical Guidelines4.75 Exempt Organizations Examination Procedures4.76 Exempt Organizations Examination Guidelines
                                                            4.81 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 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