Internal Revenue Manual
CH. 1
Field Collecting Procedures
CH. 2
Reports
CH. 3
Entity Case Management Systems
CH. 4
Case Processing
CH. 5
Decedent Estates and Estate Taxes
CH. 6
Collateral Agreements
CH. 7
Trust Fund Compliance
CH. 8
Offer in Compromise
CH. 9
Bankruptcy and Other Insolvencies
CH. 10
Seizure and Sale
CH. 11
Notice of Levy
CH. 12
Federal Tax Liens
CH. 13
Collection Quality Measurement
CH. 14
Installment Agreements
CH. 15
Financial Analysis
CH. 16
Currently Not Collectible
CH. 17
Legal Reference Guide for Revenue Officers
CH. 18
Liability Determination
CH. 19
Liability Collection
CH. 20
Abusive Tax Avoidance Transactions (ATAT)
CH. 21
International and Insular Issues