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Internal Revenue Manual Family Completed

The IRM parts governing administrative practice, examination, collection, and appeals

Published
June 1, 2026
Reading time
3 min
Authorities cited
8

Text

What is included

The IRM is the IRS's internal operating and procedural manual. It is not itself the tax law, but it is the authoritative operational record of how the IRS administers the tax law. The Society's IRM baseline covers the Part 1 administrative-practice sections, the Part 4 examination sections, and the Part 5 collection sections, including the substantive Part 5.17 chapters on collection authority.

The authority of the IRM

Primary sources

Cross-references

Referenced Authorities

Other Authorities

Internal Revenue Manual

Internal Revenue Manual § 1.11.1

IRM 1.11.1 — Internal Management Document (IMD) Program and Responsibilities

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Internal Revenue Manual

Internal Revenue Manual § 4.10.1

IRM 4.10.1 — Overview of Examiner Responsibilities

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Internal Revenue Manual

Internal Revenue Manual § 5.1.9

IRM 5.1.9 — Collection Appeal Rights

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Internal Revenue Manual

Internal Revenue Manual § 5.11.1

IRM 5.11.1 — Background, Pre-Levy Actions, Restrictions on Levy & Post-Levy Actions

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Internal Revenue Manual

Internal Revenue Manual § 5.12.1

IRM 5.12.1 — Lien Program Overview

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Internal Revenue Manual

Internal Revenue Manual § 5.17.1

IRM 5.17.1 — Legal Reference Guide for Revenue Officers, General Information

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Internal Revenue Manual

Internal Revenue Manual § 20.1.1

IRM 20.1.1 — Introduction and Penalty Relief

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Internal Revenue Manual

Internal Revenue Manual § 25.6.1

IRM 25.6.1 — Statute of Limitations Processes and Procedures

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Referenced Publications

Publication

Internal Revenue Manual

8 entries cited

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Also discusses these authorities

Articles that share a substantial set of authorities with this one. Inferred from citation overlap, not explicit editorial links.

Internal Revenue Manual·How to Read the IRM

Reading the Internal Revenue Manual

The IRM's part–chapter–section structure, and what weight to give it

Read →

Editorial metadata

First published
June 1, 2026

Cite this article

The Real Law Society Research Desk, Internal Revenue Manual Family Completed, Real Law Society Press (June 1, 2026), https://reallawsociety.com/press/articles/internal-revenue-manual-family-completed.

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