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Internal Revenue Manual
Part 5 — Collecting Process · Chapter 17. Legal Reference Guide for Revenue Officers
15 entries
IRM 5.17.1
General Information
IRM 5.17.2
Federal Tax Liens
IRM 5.17.3
Levy and Sale
IRM 5.17.4
Suits by the United States
IRM 5.17.5
Suits Against the United States
IRM 5.17.6
Summonses
IRM 5.17.7
Liability of Third Parties for Unpaid Employment Taxes
IRM 5.17.8
General Provisions of Bankruptcy
IRM 5.17.9
Chapter 7 Bankruptcy (Liquidation)
IRM 5.17.10
Chapter 11 Bankruptcy (Reorganization)
IRM 5.17.11
Chapter 13 Bankruptcy (Individuals with Regular Income) and Chapter 12 Bankruptcy (Family Farmers or Fishermen with Regular Income)
IRM 5.17.12
Investigations and Reports
IRM 5.17.13
Insolvencies and Decedents' Estates
IRM 5.17.14
Fraudulent Transfers and Transferee and Other Third Party Liability
IRM 5.17.15
Termination and Jeopardy Assessments and Jeopardy Collection