Some content unavailable

Certain content is unavailable on our site while under review due to policy changes from executive orders. You can still access prior content through a FOIA request.

For details on availability of records, please see 26 CFR Section 601.702, Publication, public inspection, and specific requests for records.

Beginning of main content

Internal Revenue Manuals

Table of Contents

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

Download IRM Source Files (XML) - Directory List of File Names