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Internal Revenue Manual 5.15.1 Financial Analysis Handbook Home Change Text Size Contact IRS About IRS Site Map ESPN of Help Advanced Search Tips Part 5. Collecting Process IRS Resources Compliance
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The Internal Revenue Manual (IRM) is a comprehensive source of procedural information used by the IRS personnel to administer tax laws.
IRS personnel are required to refer to and follow the Internal Revenue Manual when carrying out their duties.
The Internal Revenue Manual is a reference guide for IRS personnel and not a form that needs to be filled out.
The purpose of the Internal Revenue Manual is to provide guidance and procedures for the consistent administration of tax laws by IRS personnel.
The Internal Revenue Manual contains guidance on various tax topics, procedures, and processes that IRS personnel must follow.
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