- Internal Revenue Manual § 1.11.1
- Internal Revenue Manual § 1.11.2
- Internal Revenue Manual § 1.11.6
- Internal Revenue Manual § 4.10.1
- Internal Revenue Manual § 25.6.1
- Internal Revenue Manual § 20.1.1
- Internal Revenue Manual § 20.2.1
- Internal Revenue Manual § 5.1.9
- Internal Revenue Manual § 5.1.10
- Internal Revenue Manual § 5.1.19
- Internal Revenue Manual § 5.11.1
- Internal Revenue Manual § 5.11.2
- Internal Revenue Manual § 5.11.3
- Internal Revenue Manual § 5.11.4
- Internal Revenue Manual § 5.11.5
- Internal Revenue Manual § 5.11.6
- Internal Revenue Manual § 5.11.7
- Internal Revenue Manual § 5.12.1
- Internal Revenue Manual § 5.12.2
- Internal Revenue Manual § 5.12.3
- Internal Revenue Manual § 5.12.4
- Internal Revenue Manual § 5.12.5
- Internal Revenue Manual § 5.12.6
- Internal Revenue Manual § 5.12.7
- Internal Revenue Manual § 5.12.8
- Internal Revenue Manual § 5.12.9
- Internal Revenue Manual § 5.12.10
- Internal Revenue Manual § 5.12.11
- Internal Revenue Manual § 5.14.1
- Internal Revenue Manual § 5.15.1
- Internal Revenue Manual § 5.16.1
- Internal Revenue Manual § 5.17.1
- Internal Revenue Manual § 5.17.2
- Internal Revenue Manual § 5.17.3
- Internal Revenue Manual § 5.17.4
- Internal Revenue Manual § 5.17.5
- Internal Revenue Manual § 5.17.6
- Internal Revenue Manual § 5.17.7
- Internal Revenue Manual § 5.17.8
- Internal Revenue Manual § 5.17.9
- Internal Revenue Manual § 5.17.10
- Internal Revenue Manual § 5.17.11
- Internal Revenue Manual § 5.17.12
- Internal Revenue Manual § 5.17.13
- Internal Revenue Manual § 5.17.14
- Internal Revenue Manual § 5.17.15
Reading Room · Browse the Corpus
Browse
The institutional catalogue
Browse the Society's legal corpus.
Every authority maintained by the Society. Use the sidebar to navigate by category and title, or search across citations, titles, and the full text of every section.
Constitution
U.S. Const.
Constitution of the United States
Effective 1788-06-21
U.S. Const. amends. I–X
The Bill of Rights (Amendments I–X)
Effective 1791-12-15
U.S. Const. art. III, § 2
U.S. Constitution, Article III, Section 2 — Judicial Power
Effective 1788-06-21
U.S. Const. amend. IV
U.S. Constitution, Amendment IV — Searches and Seizures
Effective 1791-12-15
U.S. Const. amend. V
U.S. Constitution, Amendment V — Grand Jury; Double Jeopardy; Self-Incrimination; Due Process; Takings
Effective 1791-12-15
U.S. Const. amend. XIV, § 1
U.S. Constitution, Amendment XIV, Section 1 — Citizenship; Privileges or Immunities; Due Process; Equal Protection
Effective 1868-07-09
United States Code
Title 1
1 U.S.C. § 1
1 U.S.C. § 1 — Words denoting number, gender, and so forth
Effective 1947-07-30
1 U.S.C. § 2
1 U.S.C. § 2 — "County" as including "parish", and so forth
Effective 1947-07-30
1 U.S.C. § 3
1 U.S.C. § 3 — "Vessel" as including all means of water transportation
Effective 1947-07-30
1 U.S.C. § 4
1 U.S.C. § 4 — "Vehicle" as including all means of land transportation
Effective 1947-07-30
1 U.S.C. § 5
1 U.S.C. § 5 — "Company" or "association" as including successors and assigns
Effective 1947-07-30
1 U.S.C. § 6
1 U.S.C. § 6 — Limitation of term "products of American fisheries"
Effective 1947-07-30
1 U.S.C. § 7
1 U.S.C. § 7 — Definition of "marriage" and "spouse"
Effective 1996-09-21
1 U.S.C. § 8
1 U.S.C. § 8 — "Person", "human being", "child", and "individual" as including born-alive infant
Effective 2002-08-05
Title 5
Title 18
18 U.S.C. § 8
18 U.S.C. § 8 — Obligation or other security of the United States defined
Effective 1948-06-25
18 U.S.C. § 241
18 U.S.C. § 241 — Conspiracy against rights
Effective 1948-06-25
18 U.S.C. § 242
18 U.S.C. § 242 — Deprivation of rights under color of law
Effective 1948-06-25
18 U.S.C. § 371
18 U.S.C. § 371 — Conspiracy to commit offense or to defraud United States
Effective 1948-06-25
18 U.S.C. § 1001
18 U.S.C. § 1001 — Statements or entries generally
Effective 1948-06-25
Title 26
26 U.S.C. § 61
26 U.S.C. § 61 — Gross income defined
Effective 1954-08-16
26 U.S.C. § 63
26 U.S.C. § 63 — Taxable income defined
Effective 1954-08-16
26 U.S.C. § 6001
26 U.S.C. § 6001 — Notice or regulations requiring records, statements, and special returns
Effective 1954-08-16
26 U.S.C. § 6011
26 U.S.C. § 6011 — General requirement of return, statement, or list
Effective 1954-08-16
26 U.S.C. § 6012
26 U.S.C. § 6012 — Persons required to make returns of income
Effective 1954-08-16
26 U.S.C. § 6020
26 U.S.C. § 6020 — Returns prepared for or executed by Secretary
Effective 1954-08-16
26 U.S.C. § 6072
26 U.S.C. § 6072 — Time for filing income tax returns
Effective 1954-08-16
26 U.S.C. § 6201
26 U.S.C. § 6201 — Assessment authority
Effective 1954-08-16
26 U.S.C. § 6203
26 U.S.C. § 6203 — Method of assessment
Effective 1954-08-16
26 U.S.C. § 6211
26 U.S.C. § 6211 — Definition of a deficiency
Effective 1954-08-16
26 U.S.C. § 6212
26 U.S.C. § 6212 — Notice of deficiency
Effective 1954-08-16
26 U.S.C. § 6213
26 U.S.C. § 6213 — Restrictions applicable to deficiencies; petition to Tax Court
Effective 1954-08-16
26 U.S.C. § 6301
26 U.S.C. § 6301 — Collection authority
Effective 1954-08-16
26 U.S.C. § 6303
26 U.S.C. § 6303 — Notice and demand for tax
Effective 1954-08-16
26 U.S.C. § 6321
26 U.S.C. § 6321 — Lien for taxes
Effective 1954-08-16
26 U.S.C. § 6322
26 U.S.C. § 6322 — Period of lien
Effective 1954-08-16
26 U.S.C. § 6323
26 U.S.C. § 6323 — Validity and priority against certain persons
Effective 1954-08-16
26 U.S.C. § 6331
26 U.S.C. § 6331 — Levy and distraint
Effective 1954-08-16
26 U.S.C. § 6332
26 U.S.C. § 6332 — Surrender of property subject to levy
Effective 1954-08-16
26 U.S.C. § 6334
26 U.S.C. § 6334 — Property exempt from levy
Effective 1954-08-16
26 U.S.C. § 6343
26 U.S.C. § 6343 — Authority to release levy and return property
Effective 1954-08-16
26 U.S.C. § 6651
26 U.S.C. § 6651 — Failure to file tax return or to pay tax
Effective 1954-08-16
26 U.S.C. § 6654
26 U.S.C. § 6654 — Failure by individual to pay estimated income tax
Effective 1954-08-16
26 U.S.C. § 6662
26 U.S.C. § 6662 — Imposition of accuracy-related penalty on underpayments
Effective 1989-12-19
26 U.S.C. § 6672
26 U.S.C. § 6672 — Failure to collect and pay over tax, or attempt to evade or defeat tax
Effective 1954-08-16
26 U.S.C. § 6702
26 U.S.C. § 6702 — Frivolous tax submissions
Effective 1982-09-03
26 U.S.C. § 7201
26 U.S.C. § 7201 — Attempt to evade or defeat tax
Effective 1954-08-16
26 U.S.C. § 7202
26 U.S.C. § 7202 — Willful failure to collect or pay over tax
Effective 1954-08-16
26 U.S.C. § 7203
26 U.S.C. § 7203 — Willful failure to file return, supply information, or pay tax
Effective 1954-08-16
26 U.S.C. § 7206
26 U.S.C. § 7206 — Fraud and false statements
Effective 1954-08-16
26 U.S.C. § 7207
26 U.S.C. § 7207 — Fraudulent returns, statements, or other documents
Effective 1954-08-16
26 U.S.C. § 7212
26 U.S.C. § 7212 — Attempts to interfere with administration of internal revenue laws
Effective 1954-08-16
26 U.S.C. § 7421
26 U.S.C. § 7421 — Prohibition of suits to restrain assessment or collection
Effective 1954-08-16
26 U.S.C. § 7422
26 U.S.C. § 7422 — Civil actions for refund
Effective 1954-08-16
26 U.S.C. § 7433
26 U.S.C. § 7433 — Civil damages for certain unauthorized collection actions
Effective 1988-11-10
26 U.S.C. § 7436
26 U.S.C. § 7436 — Proceedings for determination of employment status
Effective 1997-08-05
26 U.S.C. § 7701
26 U.S.C. § 7701 — Definitions
Effective 1954-08-16
26 U.S.C. § 7702
26 U.S.C. § 7702 — Life insurance contract defined
Effective 1985-01-01
26 U.S.C. § 7703
26 U.S.C. § 7703 — Determination of marital status
Effective 1986-10-22
26 U.S.C. § 7704
26 U.S.C. § 7704 — Certain publicly traded partnerships treated as corporations
Effective 1987-12-22
26 U.S.C. § 7705
26 U.S.C. § 7705 — Certified professional employer organizations
Effective 2014-12-19
Code of Federal Regulations
Title 26
26 C.F.R. § 1.61-1
26 C.F.R. § 1.61-1 — Gross income
Effective 1954-08-17
26 C.F.R. § 1.63-1
26 C.F.R. § 1.63-1 — Change of treatment with respect to the zero bracket amount and itemized deductions
Effective 1979-01-04
26 C.F.R. § 301.6001-1
26 C.F.R. § 301.6001-1 — Notice or regulations requiring records, statements, and special returns
Effective 1956-08-17
26 C.F.R. § 301.6011-1
26 C.F.R. § 301.6011-1 — General requirement of return, statement or list
Effective 1956-08-17
26 C.F.R. § 301.6012-1
26 C.F.R. § 301.6012-1 — Persons required to make returns of income
Effective 1956-08-17
26 C.F.R. § 301.6072-1
26 C.F.R. § 301.6072-1 — Time for filing income tax returns
Effective 1956-08-17
26 C.F.R. § 301.6212-1
26 C.F.R. § 301.6212-1 — Notice of deficiency
Effective 1967-11-03
26 C.F.R. § 301.6213-1
26 C.F.R. § 301.6213-1 — Restrictions applicable to deficiencies; petition to Tax Court
Effective 1956-08-17
26 C.F.R. § 301.6321-1
26 C.F.R. § 301.6321-1 — Lien for taxes
Effective 1978-12-20
26 C.F.R. § 301.6331-1
26 C.F.R. § 301.6331-1 — Levy and distraint
Effective 1956-08-17
Statutes
Magna Carta (1215), 25 Edw. 1, c. 29 (1297)
Magna Carta
Effective 1215-06-15
De Donis Conditionalibus, 13 Edw. 1, c. 1 (1285)
De Donis Conditionalibus
Effective 1285-06-28
Quia Emptores, 18 Edw. 1, cc. 1–3 (1290)
Quia Emptores
Effective 1290-07-18
Statute of Uses, 27 Hen. 8, c. 10 (1536)
Statute of Uses
Effective 1536-05-01
Statute of Enrolments, 27 Hen. 8, c. 16 (1536)
Statute of Enrolments
Effective 1536-07-31
Statute of Wills, 32 Hen. 8, c. 1 (1540)
Statute of Wills
Effective 1540-07-22
Statute of Frauds, 29 Car. 2, c. 3 (1677)
Statute of Frauds
Effective 1677-06-24
Restatements
Restatement (First) of Property (Am. L. Inst. 1936–1944)
Restatement (First) of Property
Effective 1936-05-11
Restatement (Third) of Property: Servitudes (Am. L. Inst. 2000)
Restatement (Third) of Property: Servitudes
Effective 2000-05-17
Restatement (Third) of Property: Mortgages (Am. L. Inst. 1997)
Restatement (Third) of Property: Mortgages
Effective 1997-05-14
Restatement (Third) of Property: Wills and Other Donative Transfers (Am. L. Inst. 1999–2011)
Restatement (Third) of Property: Wills and Other Donative Transfers
Effective 1999-05-11
Uniform Commercial Code
Article 1
Article 2
U.C.C. art. 2 (Am. L. Inst. & Unif. L. Comm'n 1952, amended 1962)
Uniform Commercial Code, Article 2 — Sales
Effective 1954-01-01
U.C.C. § 2-107 (Am. L. Inst. & Unif. L. Comm'n 1962)
U.C.C. § 2-107 — Goods to Be Severed From Realty: Recording
Effective 1962-01-01
U.C.C. § 2-201 (Am. L. Inst. & Unif. L. Comm'n 1962)
U.C.C. § 2-201 — Formal Requirements; Statute of Frauds
Effective 1962-01-01
Article 3
U.C.C. art. 3 (Am. L. Inst. & Unif. L. Comm'n 1990, amended 2002)
Uniform Commercial Code, Article 3 — Negotiable Instruments
Effective 1990-08-01
U.C.C. § 3-104 (Am. L. Inst. & Unif. L. Comm'n 1990, amended 2002)
U.C.C. § 3-104 — Negotiable Instrument
Effective 1990-08-01
U.C.C. § 3-204 (Am. L. Inst. & Unif. L. Comm'n 1990)
U.C.C. § 3-204 — Indorsement
Effective 1990-08-01
U.C.C. § 3-205 (Am. L. Inst. & Unif. L. Comm'n 1990)
U.C.C. § 3-205 — Special Indorsement; Blank Indorsement; Anomalous Indorsement
Effective 1990-08-01
U.C.C. § 3-206 (Am. L. Inst. & Unif. L. Comm'n 1990)
U.C.C. § 3-206 — Restrictive Indorsement
Effective 1990-08-01
U.C.C. § 3-207 (Am. L. Inst. & Unif. L. Comm'n 1990)
U.C.C. § 3-207 — Reacquisition
Effective 1990-08-01
U.C.C. § 3-301 (Am. L. Inst. & Unif. L. Comm'n 1990)
U.C.C. § 3-301 — Person Entitled to Enforce Instrument
Effective 1990-08-01
U.C.C. § 3-302 (Am. L. Inst. & Unif. L. Comm'n 1990)
U.C.C. § 3-302 — Holder in Due Course
Effective 1990-08-01
U.C.C. § 3-303 (Am. L. Inst. & Unif. L. Comm'n 1990)
U.C.C. § 3-303 — Value and Consideration
Effective 1990-08-01
U.C.C. § 3-308 (Am. L. Inst. & Unif. L. Comm'n 1990)
U.C.C. § 3-308 — Proof of Signatures and Status as Holder in Due Course
Effective 1990-08-01
U.C.C. § 3-309 (Am. L. Inst. & Unif. L. Comm'n 1990, amended 2002)
U.C.C. § 3-309 — Enforcement of Lost, Destroyed, or Stolen Instrument
Effective 1990-08-01
U.C.C. § 3-418 (Am. L. Inst. & Unif. L. Comm'n 1990)
U.C.C. § 3-418 — Payment or Acceptance by Mistake
Effective 1990-08-01
Article 9
U.C.C. art. 9 (Am. L. Inst. & Unif. L. Comm'n 1998, amended 2010 & 2022)
Uniform Commercial Code, Article 9 — Secured Transactions
Effective 2001-07-01
U.C.C. § 9-102 (Am. L. Inst. & Unif. L. Comm'n 1998, amended 2010 & 2022)
U.C.C. § 9-102 — Definitions and Index of Definitions
Effective 2001-07-01
U.C.C. § 9-103 (Am. L. Inst. & Unif. L. Comm'n 1998)
U.C.C. § 9-103 — Purchase-Money Security Interest; Application of Payments; Burden of Establishing
Effective 2001-07-01
U.C.C. § 9-109 (Am. L. Inst. & Unif. L. Comm'n 1998, amended 2022)
U.C.C. § 9-109 — Scope
Effective 2001-07-01
U.C.C. § 9-203 (Am. L. Inst. & Unif. L. Comm'n 1998)
U.C.C. § 9-203 — Attachment and Enforceability of Security Interest; Proceeds; Supporting Obligations; Formal Requisites
Effective 2001-07-01
U.C.C. § 9-301 (Am. L. Inst. & Unif. L. Comm'n 1998)
U.C.C. § 9-301 — Law Governing Perfection and Priority of Security Interests
Effective 2001-07-01
U.C.C. § 9-308 (Am. L. Inst. & Unif. L. Comm'n 1998)
U.C.C. § 9-308 — When Security Interest or Agricultural Lien Is Perfected; Continuity of Perfection
Effective 2001-07-01
U.C.C. § 9-317 (Am. L. Inst. & Unif. L. Comm'n 1998)
U.C.C. § 9-317 — Interests That Take Priority Over or Take Free of a Security Interest or Agricultural Lien
Effective 2001-07-01
U.C.C. § 9-334 (Am. L. Inst. & Unif. L. Comm'n 1998)
U.C.C. § 9-334 — Priority of Security Interests in Fixtures and Crops
Effective 2001-07-01
U.C.C. § 9-501 (Am. L. Inst. & Unif. L. Comm'n 1998)
U.C.C. § 9-501 — Filing Office
Effective 2001-07-01
Revenue Procedures
Rev. Proc. 2024-1, 2024-1 I.R.B. 1
Rev. Proc. 2024-1: Letter Rulings, Information Letters, and Determination Letters
Effective 2024-01-02
Rev. Proc. 2024-2, 2024-1 I.R.B. 118
Rev. Proc. 2024-2: Technical Advice Memoranda
Effective 2024-01-02
Rev. Proc. 2024-3, 2024-1 I.R.B. 143
Rev. Proc. 2024-3: Areas in Which Rulings Will Not Be Issued
Effective 2024-01-02
Revenue Rulings
Rev. Rul. 2007-19, 2007-14 I.R.B. 843
Rev. Rul. 2007-19: Frivolous Tax Returns — Wages Not Taxable Income
Effective 2007-04-02
Rev. Rul. 2007-20, 2007-14 I.R.B.
Rev. Rul. 2007-20: Frivolous Tax Returns — Voluntary Compliance
Effective 2007-04-02
Rev. Rul. 2007-21, 2007-14 I.R.B.
Rev. Rul. 2007-21: Frivolous Tax Returns — Summary Record of Assessment
Effective 2007-04-02
Rev. Rul. 2007-22, 2007-14 I.R.B.
Rev. Rul. 2007-22: Frivolous Tax Returns — Citizens of a State
Effective 2007-04-02
Treasury Decisions
T.D. 8920, 66 FR 2144
T.D. 8920: Excise Taxes on Excess Benefit Transactions
Effective 2001-01-10
T.D. 9040, 68 FR 4918
T.D. 9040: Guidance Necessary To Facilitate Electronic Tax Administration
Effective 2003-01-31
T.D. 9314, 72 FR 9245
T.D. 9314: Depreciation of MACRS Property That Is Acquired in a Like-Kind Exchange or as a Result of an Involuntary Conversion
Effective 2007-02-26
IRS Notices
Notice 2007-28, 2007-14 I.R.B.
Notice 2007-28: Certain Deduction Limits Under the Pension Protection Act of 2006
Effective 2007-04-02
Notice 2007-30, 2007-14 I.R.B.
Notice 2007-30: Frivolous Positions
Effective 2007-04-02
Notice 2010-33, 2010-17 I.R.B.
Notice 2010-33: Frivolous Positions
Effective 2010-04-26
Notice 2020-23, 2020-18 I.R.B.
Notice 2020-23: Additional Relief for Taxpayers Affected by COVID-19
Effective 2020-04-27
Notice 2021-21, 2021-15 I.R.B.
Notice 2021-21: Postponement of Filing and Payment Deadlines Due to COVID-19
Effective 2021-04-12
Notice 2022-36, 2022-36 I.R.B.
Notice 2022-36: Penalty Relief for Certain Returns for Taxable Years 2019 and 2020
Effective 2022-09-06
Notice 2023-21, 2023-11 I.R.B.
Notice 2023-21: Application of Section 6511 in Light of Postponed Return Filing Deadlines
Effective 2023-03-13
Internal Revenue Bulletins
Internal Revenue Manual
Internal Revenue Manual § 1.11.1
IRM 1.11.1 — Internal Management Document (IMD) Program and Responsibilities
Effective 2025-08-29
Internal Revenue Manual § 1.11.2
IRM 1.11.2 — Internal Revenue Manual (IRM) Process
Effective 2026-06-09
Internal Revenue Manual § 1.11.6
IRM 1.11.6 — Using and Researching the Internal Revenue Manual (IRM)
Effective 2025-09-02
Internal Revenue Manual § 4.10.1
IRM 4.10.1 — Overview of Examiner Responsibilities
Effective (08-28-2025)
Internal Revenue Manual § 25.6.1
IRM 25.6.1 — Statute of Limitations Processes and Procedures
Effective (10-01-2025)
Internal Revenue Manual § 20.1.1
IRM 20.1.1 — Introduction and Penalty Relief
Effective (11-25-2025)
Internal Revenue Manual § 20.2.1
IRM 20.2.1 — Interest Introduction, Standards and Guidelines
Effective (01-14-2025)
Internal Revenue Manual § 5.1.9
IRM 5.1.9 — Collection Appeal Rights
Effective (08-28-2025)
Internal Revenue Manual § 5.1.10
IRM 5.1.10 — Taxpayer Contacts
Effective (04-24-2025)
Internal Revenue Manual § 5.1.19
IRM 5.1.19 — Collection Statute Expiration
Effective (05-05-2026)
Internal Revenue Manual § 5.11.1
IRM 5.11.1 — Background, Pre-Levy Actions, Restrictions on Levy & Post-Levy Actions
Effective (04-03-2025)
Internal Revenue Manual § 5.11.2
IRM 5.11.2 — Serving Levies, Releasing Levies and Returning Property
Effective (08-01-2025)
Internal Revenue Manual § 5.11.3
IRM 5.11.3 — Jeopardy Levy without a Jeopardy Assessment
Effective (03-11-2024)
Internal Revenue Manual § 5.11.4
IRM 5.11.4 — Bank Levies
Effective (02-15-2018)
Internal Revenue Manual § 5.11.5
IRM 5.11.5 — Levy on Wages, Salary, and Other Income
Effective (07-29-2025)
Internal Revenue Manual § 5.11.6
IRM 5.11.6 — Notice of Levy in Special Cases
Effective (03-14-2024)
Internal Revenue Manual § 5.11.7
IRM 5.11.7 — Automated Levy Programs
Effective (10-22-2024)
Internal Revenue Manual § 5.12.1
IRM 5.12.1 — Lien Program Overview
Effective (07-11-2018)
Internal Revenue Manual § 5.12.2
IRM 5.12.2 — Notice of Lien Determinations
Effective (07-12-2024)
Internal Revenue Manual § 5.12.3
IRM 5.12.3 — Lien Release and Related Topics
Effective (09-03-2025)
Internal Revenue Manual § 5.12.4
IRM 5.12.4 — Judicial / Non-Judicial Foreclosures
Effective (06-25-2024)
Internal Revenue Manual § 5.12.5
IRM 5.12.5 — Redemptions
Effective (08-06-2024)
Internal Revenue Manual § 5.12.6
IRM 5.12.6 — Appeals Processes Involving Liens
Effective (01-14-2026)
Internal Revenue Manual § 5.12.7
IRM 5.12.7 — Notice of Lien Preparation and Filing
Effective (07-18-2025)
Internal Revenue Manual § 5.12.8
IRM 5.12.8 — Notice of Lien Refiling
Effective (10-04-2024)
Internal Revenue Manual § 5.12.9
IRM 5.12.9 — Withdrawal of Notice of Federal Tax Lien
Effective (09-06-2019)
Internal Revenue Manual § 5.12.10
IRM 5.12.10 — Lien Related Certificates
Effective (07-24-2024)
Internal Revenue Manual § 5.12.11
IRM 5.12.11 — Lien Special Topics
Effective (08-06-2024)
Internal Revenue Manual § 5.14.1
IRM 5.14.1 — Securing Installment Agreements
Effective (07-02-2024)
Internal Revenue Manual § 5.15.1
IRM 5.15.1 — Financial Analysis Handbook
Effective (06-29-2026)
Internal Revenue Manual § 5.16.1
IRM 5.16.1 — Currently Not Collectible
Effective (03-03-2025)
Internal Revenue Manual § 5.17.1
IRM 5.17.1 — Legal Reference Guide for Revenue Officers, General Information
Effective (04-16-2025)
Internal Revenue Manual § 5.17.2
IRM 5.17.2 — Legal Reference Guide for Revenue Officers, Federal Tax Liens
Effective (04-29-2025)
Internal Revenue Manual § 5.17.3
IRM 5.17.3 — Legal Reference Guide for Revenue Officers, Levy and Sale
Effective (06-11-2026)
Internal Revenue Manual § 5.17.4
IRM 5.17.4 — Legal Reference Guide for Revenue Officers, Suits by the United States
Effective (04-24-2025)
Internal Revenue Manual § 5.17.5
IRM 5.17.5 — Legal Reference Guide for Revenue Officers, Summons
Effective (06-13-2025)
Internal Revenue Manual § 5.17.6
IRM 5.17.6 — Legal Reference Guide for Revenue Officers, Summonses
Effective (05-29-2025)
Internal Revenue Manual § 5.17.7
IRM 5.17.7 — Legal Reference Guide for Revenue Officers, Liability of Third Parties for Unpaid Employment Taxes
Effective (06-23-2025)
Internal Revenue Manual § 5.17.8
IRM 5.17.8 — Legal Reference Guide for Revenue Officers, General Provisions of Bankruptcy
Effective (08-20-2024)
Internal Revenue Manual § 5.17.9
IRM 5.17.9 — Legal Reference Guide for Revenue Officers, Chapter 7 Bankruptcy (Liquidation)
Effective (04-23-2026)
Internal Revenue Manual § 5.17.10
IRM 5.17.10 — Legal Reference Guide for Revenue Officers, Chapter 11 Bankruptcy (Reorganization)
Effective (01-27-2023)
Internal Revenue Manual § 5.17.11
IRM 5.17.11 — Legal Reference Guide for Revenue Officers, Chapter 13 Bankruptcy (Individuals with Regular Income) and Chapter 12 Bankruptcy (Family Farmers or Fishermen with Regular Income)
Effective (06-09-2026)
Internal Revenue Manual § 5.17.12
IRM 5.17.12 — Legal Reference Guide for Revenue Officers, Investigations and Reports
Effective (05-02-2025)
Internal Revenue Manual § 5.17.13
IRM 5.17.13 — Legal Reference Guide for Revenue Officers, Insolvencies and Decedents’ Estates
Effective (06-06-2023)
Internal Revenue Manual § 5.17.14
IRM 5.17.14 — Legal Reference Guide for Revenue Officers, Fraudulent Transfers and Transferee and Other Third Party Liability
Effective (06-17-2025)
Internal Revenue Manual § 5.17.15
IRM 5.17.15 — Legal Reference Guide for Revenue Officers, Termination and Jeopardy Assessments and Jeopardy Collection
Effective (02-28-2022)