Beginning of main content

Internal Revenue Manuals

Table of Contents

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

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