Part 1 - Organization, Finance, and Management


IRM 1.4.11 Taxpayer Assistance Center (TAC) Appointment Service PDF

An IRM procedural update, effective 06/27/2022, was issued to revise IRM 1.4.11 regarding Taxpayer Assistance Center (TAC) Appointment Service.

IRM 1.4.50 Priority Case Identification, Case Assignments and Revenue Officer Trainee Inventory Levels PDF

The purpose of this memorandum is to provide guidance to Field Collection group managers to identify and assign high-income non-filer (HINF) and high priority employment tax investigations to revenue officers.

IRM Approval to Accept Images of Signatures & Digital Signatures, Approval to Receive Documents & Transmit Encrypted Documents by Email-Updated Nov. 2021 PDF

Approval to Accept Images of Signatures and Digital Signatures and Approval to Receive Documents by Email and to Transmit Documents to Taxpayers using SecureZip.

IRM 1.20 Interim Guidance concerning 29 C.F.R. IRC 1614.203(d)(5)Personal Assistance Services (PDF) PDF

A memorandum was issued on March 27, 2020 establishing procedures for providing Personal Assistance Services to IRS employees with targeted disabilities.

All Published Guidance - the Internal Revenue Manual

To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.