Part 1. Organization, Finance, and Management
    Part 21. Customer Account Services
      Part 22. Taxpayer Education and Assistance
        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 36. Appellate Litigation and Actions on Decision
                        Part 20. Penalty and Interest
                          Part 8. Appeals
                            Part 39. General Legal Services
                              Part 35. Tax Court Litigation
                                Part 3. Submission Processing
                                  3.0 GeneralPart 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 5. Collecting Process
                                              Part 31.Guiding Principles
                                                Part 30. Administrative
                                                  Part 13. Taxpayer Advocate Service
                                                    Part 38. Criminal Tax
                                                      39.1 Professionalism and Government Ethics Programs20.1 Penalty Handbook4.1 Planning and Special Programs25.1 Fraud Handbook21.1 Accounts Management and Compliance Services Operations37.1 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 Handbook31.1 Guiding Principles30.1 Office of Chief Counsel Mission Statement5.1 Field Collecting Procedures38.1 Assistance to Criminal Investigation During Investigatory Stage7.1 TE/GE Administrative Procedures and Programs11.1 Communications8.1 Appeals Function13.1 Taxpayer Advocate Case Procedures9.1 Criminal Investigation Mission and Strategies31.2 Significant Case Coordination21.2 Systems and Research Programs9.2 Skills and Training38.2 Review of Criminal Tax Cases1.2 Servicewide Policies and Authorities33.2 Technical Advice and Technical Expedited Advice2.2 Partnership Control System37.2 Privacy Act of 1974; Freedom of Information Act39.2 Labor and Related Matters10.2 Physical Security Program36.2 Appeal/Certiorari Recommendations32.2 Chief Counsel Publication Handbook4.2 General Examining Procedures5.2 Reports8.2 Pre 90-Day and 90-Day Cases13.2 Systemic Advocacy35.2 Petition and Answer7.2 TE/GE Closing Agreements20.2 Interest25.2 Information and Whistleblower Awards30.2 Chief Counsel Directives34.2 Jurisdiction of the Court of Federal Claims34.3 Procedures in Bankruptcy Cases33.3 Other Legal Advice21.3 Taxpayer Contacts36.3 Actions on Decision25.3 Litigation and Judgments32.3 Letter Rulings, Information Letters, and Closing Agreements20.3 Penalty Programs Internal Processes35.3 Motions13.3 National Taxpayer Advocate (NTA) Toll-Free Program5.3 Entity Case Management Systems11.3 Disclosure of Official Information30.3 Organizations, Functions, Designations, and Delegations of Authority2.3 IDRS Terminal Responses38.3 Criminal Tax Policy and Exhibits9.3 Disclosure and Publicity39.3 Claims and Suits36.4 Litigation Exhibits25.4 Employee Protection34.4 Insolvencies30.4 Personnel Administration, Training, and Equal Employment Opportunity5.4 Case Processing35.4 Pre-Trial Activities4.4 AIMS Procedures and Processing Instructions1.4 Resource Guide for Managers13.4 TAS TAMIS Guide39.4 Practice Before the Internal Revenue Service8.4 Appeals Docketed Cases9.4 Investigative Techniques32.4 Special Pre-Filing Agreement Programs11.4 Office of Governmental Liaison2.4 IDRS Terminal Input21.4 Refund Inquiries35.5 Settlement Procedures13.5 TAS Balanced Measures30.5 Resources, Services, and Financial Management2.5 Systems Development5.5 Decedent Estates and Estate Taxes39.5 Public Contracts and Technology Law21.5 Account Resolution3.5 Accounts Services4.5 TE/GE AIMS Manual10.5 Privacy and Information Protection1.5 Managing Statistics in a Balanced Measurement System11.5 Legislative Affairs34.5 Suits Brought Against the United States9.5 Investigative Process25.5 Summons9.6 Trial and Court Related Activities34.6 Suits Brought by the United States30.6 Security and Emergency Preparedness8.6 Conference and Settlement Practices21.6 Individual Tax Returns13.6 Taxpayer Advocate Service Communications25.6 Statute of Limitations35.6 Trial5.6 Collateral Agreements10.6 Continuity Operations13.7 Taxpayer Advocacy Panel Program9.7 Asset Seizure and Forfeiture4.7 Examination Returns Control System (ERCS)5.7 Trust Fund Compliance2.7 Information Technology (IT) Operations30.7 Management Systems1.7 Research and Analysis for Tax Administration21.7 Business Tax Returns and Non-Master File Accounts35.7 Tax Court Briefs34.7 Pre-Trial Procedures25.7 Exempt Organizations Business Master File8.7 Technical and Procedural Guidelines4.8 Technical Services30.8 Library Services9.8 Scheme Development3.8 Deposit Activity10.8 Information Technology (IT) Security35.8 Decisions, Orders of Dismissal, and Other Final Judgments2.8 Audit Information Management System (AIMS)21.8 International34.8 Settlement Procedures5.8 Offer in Compromise34.9 Disclosure, Testimony, and Production of Documents30.9 File Management5.9 Bankruptcy and Other Insolvencies4.9 Examination Technical Time Reporting System35.9 Post Opinion Activities9.9 Criminal Investigation Management Information System (CIMIS)10.9 National Security Information2.9 Integrated Data Retrieval System Procedures35.10 Special Procedures When Attorneys' Fees and Sanctions Are Sought21.10 Quality Assurance4.10 Examination of Returns34.10 Post-Trial Procedures30.10 Standards for Correspondence5.10 Seizure and Sale3.10 Campus Mail and Work Control6.10 Agency Accountability Systems8.10 Appeals Reports and Projects9.10 Administrative Databases and Software1.10 Office of the Commissioner Internal Revenue3.11 Returns and Documents Analysis5.11 Notice of Levy7.11 Employee Plans Determination Letter Program4.11 Examining Officers Guide (EOG)8.11 Penalties Worked in Appeals9.11 Fiscal and Personnel Matters1.11 Internal Management Documents System35.11 Litigation Exhibits2.11 IDRS Correspondence System30.11 Freedom of Information Act Requests for Chief Counsel Records34.11 Special Assistant U.S. Attorney (SAUSA) Program3.12 Error Resolution4.12 Nonfiled Returns5.12 Federal Tax Liens25.12 Delinquent Return Refund Hold Program34.12 Litigation Exhibits7.12 Employee Plans Guidelines2.12 Security and Privacy9.12 Administrative and Recordkeeping Matters8.13 Closing Agreements3.13 Campus Document Services4.13 Audit Reconsideration25.13 Taxpayer Correspondence5.13 Collection Quality Measurement1.13 Statistics of Income7.13 Employee Plans Automated Processing Procedures7.14 Employee Plans EDS User Manual3.14 Notice Review1.14 Facilities Management5.14 Installment Agreements4.15 Jeopardy/Termination Assessments25.15 Relief from Joint and Several Liability5.15 Financial Analysis7.15 Employee Plans TEDS User Manual1.15 Records and Information Management2.15 Enterprise Architecture (EA)4.16 Special Enforcement Program (SEP)2.16 Enterprise Life Cycle (ELC)5.16 Currently Not Collectible25.16 Disaster Assistance and Emergency Relief2.17 Infrastructure Currency4.17 Compliance Initiative Projects5.17 Legal Reference Guide for Revenue Officers8.17 Settlement Computations and Statutory Notices of Deficiency1.17 Publishing3.17 Accounting and Data Control25.18 Community Property8.18 Valuation Assistance4.18 Exam Offer-In-Compromise5.18 Liability Determination1.18 Distribution8.19 Appeals Pass-Through Entity Handbook25.19 Health Coverage Tax Credit (HCTC)
                                                        5.19 Liability Collection4.19 Liability Determination8.20 Account and Processing Support (APS)1.20 Equal Employment Opportunity and Diversity7.20 Exempt Organizations Determination Letter Program25.20 Tax Professional Oversight and Support3.20 Exempt Organizations Returns Processing4.20 Examination Collectibility5.20 Abusive Tax Avoidance Transactions (ATAT)7.21 Exempt Organizations Determinations Processing5.21 International and Insular Issues2.21 Requisition Processing for IT Acquisition Products and Services8.21 Appeals Statute Responsibility4.21 Electronic Filing Program25.21 Affordable Care Act3.21 International Returns and Documents Analysis3.22 International Error Resolution8.22 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)25.23 Identity Protection and Victim Assistance8.23 Offer in Compromise10.23 Personnel Security4.23 Employment Tax4.24 Excise Tax25.24 Return Preparer Misconduct Program8.24 Collection Appeals Program and Jeopardy Levy Appeals3.24 ISRP System22.24 IRS Taxpayer Burden Reduction7.25 Exempt Organizations Determinations Manual8.25 Trust Fund Recovery Penalty (TFRP)25.25 Revenue Protection1.25 Practice Before the Service4.25 Estate and Gift Tax2.25 Managed Service for IRS7.26 Private Foundations Manual25.26 Restitution4.26 Bank Secrecy Act8.26 Alternative Dispute Resolution (ADR) Program7.27 Exempt Organizations Tax Manual4.27 Bankruptcy25.27 Third Party Contacts7.28 Exempt Organizations Disclosure Procedures3.28 Special Processing Procedures4.28 Examination Specialization7.29 Exempt Organizations Technical Rulings and Guidance
                                                          4.29 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 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 Accounting1.36 Administrative Accounting Financial Management Reports4.36 Joint Committee Procedures3.37 International ISRP4.37 Financial Products and Transactions3.38 International Tax Returns and Documents3.40 Block Out of Balance Resolution7.40 LB&I Initiatives with Other Business Units4.40 Technical Advisor Program
                                                            22.40 Federal, State and Local Governments3.41 OCR Scanning Operations22.41 Indian Tribal Governments4.41 Oil and Gas Industry4.42 Insurance Industry22.42 TEB Taxpayer Education and Assistance3.42 Electronic Tax Administration3.43 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 Program4.49 Economist Program3.49 Statistics of Income Processing7.50 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 Relations4.63 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) Procedures4.87 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 Management2.125 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 Appointments6.304 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