Part 1. Organization, Finance, and Management
    Part 21. Customer Account Services
      Part 5. Collecting Process
        Part 13. Taxpayer Advocate Service
          Part 2. Information Technology
            Part 4. Examining Process
              Part 39. General Legal Services
                Part 38. Criminal Tax
                  Part 36. Appellate Litigation and Actions on Decision
                    Part 20. Penalty and Interest
                      Part 22. Taxpayer Education and Assistance
                        Part 10. Security, Privacy and Assurance
                          Part 35. Tax Court Litigation
                            Part 25. Special Topics
                              Part 34. Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
                                Part 33. Legal Advice
                                  Part 3. Submission Processing
                                    3.0 GeneralPart 32. Published Guidance and Other Guidance to Taxpayers
                                      Part 31.Guiding Principles
                                        Part 11. Communications and Liaison
                                          Part 37. Disclosure
                                            Part 6. Human Resources Management
                                              Part 8. Appeals
                                                Part 9. Criminal Investigation
                                                  Part 30. Administrative
                                                    Part 7. Rulings and Agreements
                                                      25.1 Fraud Handbook36.1 Guiding Principles for Appeals4.1 Planning and Special Programs35.1 Tax Court Jurisdiction9.1 Criminal Investigation Mission and Strategies38.1 Assistance to Criminal Investigation During Investigatory Stage1.1 Organization and Staffing34.1 Jurisdiction of the District Courts13.1 Taxpayer Advocate Case Procedures7.1 TE/GE Administrative Procedures and Programs5.1 Field Collecting Procedures21.1 Accounts Management and Compliance Services Operations33.1 Legal Advice39.1 Professionalism and Government Ethics Programs11.1 Communications32.1 Chief Counsel Regulation Handbook8.1 Appeals Function31.1 Guiding Principles37.1 Sections 6110 and 6103 of Title 2630.1 Office of Chief Counsel Mission Statement20.1 Penalty Handbook36.2 Appeal/Certiorari Recommendations2.2 Partnership Control System10.2 Physical Security Program21.2 Systems and Research Programs35.2 Petition and Answer1.2 Servicewide Policies and Authorities34.2 Jurisdiction of the Court of Federal Claims9.2 Skills and Training25.2 Information and Whistleblower Awards33.2 Technical Advice and Technical Expedited Advice32.2 Chief Counsel Publication Handbook31.2 Significant Case Coordination30.2 Chief Counsel Directives37.2 Privacy Act of 1974; Freedom of Information Act20.2 Interest8.2 Pre 90-Day and 90-Day Cases4.2 General Examining Procedures13.2 Systemic Advocacy38.2 Review of Criminal Tax Cases7.2 TE/GE Closing Agreements5.2 Reports39.2 Labor and Related Matters36.3 Actions on Decision33.3 Other Legal Advice38.3 Criminal Tax Policy and Exhibits13.3 National Taxpayer Advocate (NTA) Toll-Free Program34.3 Procedures in Bankruptcy Cases9.3 Disclosure and Publicity32.3 Letter Rulings, Information Letters, and Closing Agreements11.3 Disclosure of Official Information35.3 Motions25.3 Litigation and Judgments39.3 Claims and Suits21.3 Taxpayer Contacts5.3 Entity Case Management Systems2.3 IDRS Terminal Responses20.3 Penalty Programs Internal Processes30.3 Organizations, Functions, Designations, and Delegations of Authority4.4 AIMS Procedures and Processing Instructions32.4 Special Pre-Filing Agreement Programs1.4 Resource Guide for Managers2.4 IDRS Terminal Input34.4 Insolvencies11.4 Office of Governmental Liaison13.4 TAS TAMIS Guide39.4 Practice Before the Internal Revenue Service30.4 Personnel Administration, Training, and Equal Employment Opportunity8.4 Appeals Docketed Cases36.4 Litigation Exhibits5.4 Case Processing35.4 Pre-Trial Activities25.4 Employee Protection21.4 Refund Inquiries9.4 Investigative Techniques9.5 Investigative Process30.5 Resources, Services, and Financial Management10.5 Privacy and Information Protection1.5 Managing Statistics in a Balanced Measurement System25.5 Summons13.5 TAS Balanced Measures11.5 Legislative Affairs34.5 Suits Brought Against the United States3.5 Accounts Services2.5 Systems Development39.5 Public Contracts and Technology Law35.5 Settlement Procedures5.5 Decedent Estates and Estate Taxes21.5 Account Resolution4.5 TE/GE AIMS Manual10.6 Continuity Operations30.6 Security and Emergency Preparedness9.6 Trial and Court Related Activities35.6 Trial25.6 Statute of Limitations21.6 Individual Tax Returns5.6 Collateral Agreements13.6 Taxpayer Advocate Service Communications34.6 Suits Brought by the United States8.6 Conference and Settlement Practices8.7 Technical and Procedural Guidelines9.7 Asset Seizure and Forfeiture30.7 Management Systems5.7 Trust Fund Compliance4.7 Examination Returns Control System (ERCS)34.7 Pre-Trial Procedures35.7 Tax Court Briefs1.7 Research and Analysis for Tax Administration25.7 Exempt Organizations Business Master File13.7 Taxpayer Advocacy Panel Program21.7 Business Tax Returns and Non-Master File Accounts2.7 Information Technology (IT) Operations34.8 Settlement Procedures5.8 Offer in Compromise21.8 International35.8 Decisions, Orders of Dismissal, and Other Final Judgments10.8 Information Technology (IT) Security3.8 Deposit Activity2.8 Audit Information Management System (AIMS)4.8 Technical Services9.8 Scheme Development30.8 Library Services35.9 Post Opinion Activities2.9 Integrated Data Retrieval System Procedures5.9 Bankruptcy and Other Insolvencies4.9 Examination Technical Time Reporting System10.9 National Security Information34.9 Disclosure, Testimony, and Production of Documents9.9 Criminal Investigation Management Information System (CIMIS)30.9 File Management4.10 Examination of Returns30.10 Standards for Correspondence21.10 Quality Assurance3.10 Campus Mail and Work Control6.10 Agency Accountability Systems8.10 Appeals Reports and Projects9.10 Administrative Databases and Software5.10 Seizure and Sale35.10 Special Procedures When Attorneys' Fees and Sanctions Are Sought34.10 Post-Trial Procedures1.10 Office of the Commissioner Internal Revenue7.11 Employee Plans Determination Letter Program35.11 Litigation Exhibits9.11 Fiscal and Personnel Matters1.11 Internal Management Documents System2.11 IDRS Correspondence System30.11 Freedom of Information Act Requests for Chief Counsel Records5.11 Notice of Levy34.11 Special Assistant U.S. Attorney (SAUSA) Program3.11 Returns and Documents Analysis4.11 Examining Officers Guide (EOG)8.11 Penalties Worked in Appeals3.12 Error Resolution5.12 Federal Tax Liens34.12 Litigation Exhibits2.12 Security and Privacy4.12 Nonfiled Returns9.12 Administrative and Recordkeeping Matters25.12 Delinquent Return Refund Hold Program7.12 Employee Plans Guidelines4.13 Audit Reconsideration1.13 Statistics of Income7.13 Employee Plans Automated Processing Procedures8.13 Closing Agreements3.13 Campus Document Services25.13 Taxpayer Correspondence5.13 Collection Quality Measurement1.14 Facilities Management5.14 Installment Agreements7.14 Employee Plans EDS User Manual3.14 Notice Review7.15 Employee Plans TEDS User Manual4.15 Jeopardy/Termination Assessments1.15 Records and Information Management5.15 Financial Analysis25.15 Relief from Joint and Several Liability2.15 Enterprise Architecture (EA)25.16 Disaster Assistance and Emergency Relief4.16 Special Enforcement Program (SEP)5.16 Currently Not Collectible2.16 Enterprise Life Cycle (ELC)8.17 Settlement Computations and Statutory Notices of Deficiency1.17 Publishing2.17 Infrastructure Currency5.17 Legal Reference Guide for Revenue Officers4.17 Compliance Initiative Projects3.17 Accounting and Data Control4.18 Exam Offer-In-Compromise1.18 Distribution8.18 Valuation Assistance5.18 Liability Determination25.18 Community Property5.19 Liability Collection8.19 Appeals Pass-Through Entity Handbook25.19 Health Coverage Tax Credit (HCTC)
                                                        4.19 Liability Determination4.20 Examination Collectibility7.20 Exempt Organizations Determination Letter Program25.20 Tax Professional Oversight and Support8.20 Account and Processing Support (APS)1.20 Equal Employment Opportunity and Diversity3.20 Exempt Organizations Returns Processing5.20 Abusive Tax Avoidance Transactions (ATAT)7.21 Exempt Organizations Determinations Processing5.21 International and Insular Issues8.21 Appeals Statute Responsibility3.21 International Returns and Documents Analysis2.21 Requisition Processing for IT Acquisition Products and Services4.21 Electronic Filing Program25.21 Affordable Care Act8.22 Collection Due Process7.22 Exempt Organizations Determination Letter Automation Systems1.22 Mail and Transportation Management2.22 Requirements and Demand Management4.22 National Research Program (NRP)3.22 International Error Resolution4.23 Employment Tax25.23 Identity Protection and Victim Assistance10.23 Personnel Security8.23 Offer in Compromise4.24 Excise Tax22.24 IRS Taxpayer Burden Reduction25.24 Return Preparer Misconduct Program3.24 ISRP System8.24 Collection Appeals Program and Jeopardy Levy Appeals2.25 Managed Service for IRS25.25 Revenue Protection1.25 Practice Before the Service8.25 Trust Fund Recovery Penalty (TFRP)7.25 Exempt Organizations Determinations Manual4.25 Estate and Gift Tax8.26 Alternative Dispute Resolution (ADR) Program25.26 Restitution7.26 Private Foundations Manual4.26 Bank Secrecy Act25.27 Third Party Contacts4.27 Bankruptcy7.27 Exempt Organizations Tax Manual3.28 Special Processing Procedures7.28 Exempt Organizations Disclosure Procedures4.28 Examination Specialization4.29 Partnership Control System (PCS)7.29 Exempt Organizations Technical Rulings and Guidance
                                                          3.30 Work Planning and Control22.30 Wage and Investment Outreach Procedures4.30 LMSB General Procedures4.31 Pass-Through Entity Handbook22.31 Multilingual Initiatives1.31 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 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 Governments3.41 OCR Scanning Operations22.41 Indian Tribal Governments4.41 Oil and Gas Industry4.42 Insurance Industry3.42 Electronic Tax Administration22.42 TEB Taxpayer Education and Assistance3.43 Integrated Management System4.43 Retail Industry3.45 TE/GE Processing4.46 LB&I Examination Process4.47 Computer Audit Specialist4.48 Engineering Program3.49 Statistics of Income Processing7.50 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 Relations4.63 Withholding and International Individual Compliance4.64 Central Withholding Agreement (CWA) Program4.70 TE/GE Examinations4.71 Employee Plans Examination of Returns4.72 Employee Plans Technical Guidelines4.75 Exempt Organizations Examination Procedures4.80 Government Entities Examinations4.81 Tax Exempt Bonds (TEB) Examination Program and Procedures4.82 Tax Exempt Bonds Examination Guidelines4.86 Indian Tribal Governments (ITG) Procedures4.88 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 Management2.125 Change 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 Appointments6.307 Veterans Recruitment 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 Classification6.531 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 Duty6.630.2 Absence and Leave for Military-Related Reasons
                                                            6.630 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