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RESEARCH · IV

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Internal Revenue Manual Collection

The Internal Revenue Manual Collection gathers the Society's holdings of the IRM, together with the editorial scholarship that teaches how to read it. The IRM is the IRS's internal operating manual; it is not law, but it governs the conduct of the agency and is indispensable to anyone reading federal tax administration from the primary record.

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Collection Statistics

The depth of this Collection.

2

Articles

46

Authorities

1

Courses

Overview

About the Internal Revenue Manual.

The Internal Revenue Manual Collection gathers the Society's holdings of the IRM, together with the editorial scholarship that teaches how to read it. The IRM is the IRS's internal operating manual; it is not law, but it governs the conduct of the agency and is indispensable to anyone reading federal tax administration from the primary record.

Topics · IRM · Assessment · Collection · Examination · Penalties

Start Here

An orientation for new readers.

If you are new to the Internal Revenue Manual, begin with:

  1. Introduction Article
  2. Recommended Course

Estimated reading time · 5–7 hours

Reading Path

A recommended sequence through the Collection.

  1. Start Here

  2. Reading the Internal Revenue Manual

    The Internal Revenue Manual is the IRS's internal operating and procedural manual. It has a stable numeric structure — Part, Chapter, Section, Subsection — and a distinctive evidentiary weight: it binds Service personnel, but it does not bind taxpayers or courts as a source of substantive law.

  3. Internal Revenue Manual Family Completed

    The Internal Revenue Manual family reaches its editorial baseline. The included parts cover administrative practice, examination, collection, and the substantive Part 5.17 collection-authority chapters that anchor much of the Society's operational-authority research.

  4. School of Taxation

    Federal income tax, procedure, and primary tax authority.

  5. Advanced Reading

Core Authorities

Headline primary sources.

Internal Revenue Manual

Press

Editorial scholarship on this subject.

  • Reading the Internal Revenue Manual

    The Internal Revenue Manual is the IRS's internal operating and procedural manual. It has a stable numeric structure — Part, Chapter, Section, Subsection — and a distinctive evidentiary weight: it binds Service personnel, but it does not bind taxpayers or courts as a source of substantive law.

  • Internal Revenue Manual Family Completed

    The Internal Revenue Manual family reaches its editorial baseline. The included parts cover administrative practice, examination, collection, and the substantive Part 5.17 collection-authority chapters that anchor much of the Society's operational-authority research.

Academy

Related courses of study.

Related Collections

Other Collections with overlapping subject matter.

III

Internal Revenue Code Collection

Title 26 of the United States Code — statutory federal tax law.

V

Federal Tax Collection

The full federal tax record: statutes, regulations, IRS guidance, and the IRM.

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Explore another Collection.

Every Collection brings together the Society's Press, Corpus, Publications, Academy, and Journal around a single area of law.

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The Real Law Society · Est. MMXXVRead Law. Not Lore.Vol. I — Folio I
Research · CollectionsInternal Revenue Manual CollectionFolio · IV