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Internal Revenue Manuals

Table of Contents

Part Title
Part Part 1 Title Organization, Finance, and Management
Part Part 2 Title Information Technology
Part Part 3 Title Submission Processing
Part Part 4 Title Examining Process
Part Part 5 Title Collecting Process
Part Part 6 Title Human Resources Management
Part Part 7 Title Rulings and Agreements
Part Part 8 Title Appeals
Part Part 9 Title Criminal Investigation
Part Part 10 Title Security, Privacy, Assurance and Artificial Intelligence
Part Part 11 Title Communications and Liaison
Part Part 13 Title Taxpayer Advocate Service
Part Part 20 Title Penalty and Interest
Part Part 21 Title Customer Account Services
Part Part 22 Title Taxpayer Education and Assistance
Part Part 25 Title Special Topics
Part Part 30 Title Chief Counsel Directives Manual – Administrative
Part Part 31 Title Chief Counsel Directives Manual – Guiding Principles
Part Part 32 Title Chief Counsel Directives Manual – Published Guidance and Other Guidance to Taxpayers
Part Part 33 Title Chief Counsel Directives Manual – Legal Advice
Part Part 34 Title Chief Counsel Directives Manual – Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
Part Part 35 Title Chief Counsel Directives Manual – Tax Court Litigation
Part Part 36 Title Chief Counsel Directives Manual – Appellate Litigation and Actions on Decision
Part Part 37 Title Chief Counsel Directives Manual – Disclosure
Part Part 38 Title Chief Counsel Directives Manual – Criminal Tax
Part Part 39 Title Chief Counsel Directives Manual – General Legal Services

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