Internal Revenue Manual

Organization, Finance, and Management

Information Technology

Submission Processing

Examining Process

Collecting Process

Human Resources Management

Rulings and Agreements

Appeals

Criminal Investigation

Security, Privacy, Assurance and Artificial Intelligence

Communications and Liaison

Taxpayer Advocate Service

Penalty and Interest

Customer Account Services

Taxpayer Education and Assistance

Special Topics

Chief Counsel Directives Manual Administrative

Chief Counsel Directives Manual Guiding Principles

Chief Counsel Directives Manual Published Guidance and Other Guidance to Taxpayers

Chief Counsel Directives Manual Legal Advice

Chief Counsel Directives Manual Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court

Chief Counsel Directives Manual Tax Court Litigation

Chief Counsel Directives Manual Appellate Litigation and Actions on Decision

Disclosure

Chief Counsel Directives Manual Criminal Tax

Chief Counsel Directives Manual General Legal Services