Purpose of this public resource:
Many parts of the Internal Revenue Manuals have been significantly modified. Many of the URL's assigned to the various provisions have changed. Effort is being made to update all linked references in the chapters below. It is a work in progress.
This site provides an organized assembly of many rules and procedures that govern the collection of unpaid federal tax. Electronic links connect researchers to the full text of many statutes, regulations, Internal Revenue Manuals, U.S. Attorney Manuals, IRS Forms, U.S. Government internet resources, several published cases and other materials.
Links to Resources Provided:
- Alphabetical Index to topics and terms
- Internal Rev. Manuals (limited manuals)
- Glossary: IRS abbreviations
- For non-tax-professionals: Plain Language Articles
Ch. 1: Assessment Processes
Ch. 2: Reconsideration Procedures
Ch. 3: Demand Notices, Preparing the case
Ch. 4: The Financial Analysis Requirements
Ch. 5: Liens
Ch. 6: Levy and Seizure
Ch. 7: Common IRS Judicial Actions
Ch. 8: Due Process Alternatives
Ch. 9: Installment Agreements
Ch. 10: Partial Payment Installment Agreements
Ch. 11: Defaulted Installment Agreements
Ch. 12: Offer in Compromise
Ch. 13: Trust Fund Recovery
Ch. 2: Reconsideration Procedures
Ch. 3: Demand Notices, Preparing the case
Ch. 4: The Financial Analysis Requirements
Ch. 5: Liens
Ch. 6: Levy and Seizure
Ch. 7: Common IRS Judicial Actions
Ch. 8: Due Process Alternatives
Ch. 9: Installment Agreements
Ch. 10: Partial Payment Installment Agreements
Ch. 11: Defaulted Installment Agreements
Ch. 12: Offer in Compromise
Ch. 13: Trust Fund Recovery
Internet Resource Links:
- Chief Counsel Notices
- Chief Counsel Bulletins
- CODES - transcript and processing
- FOIA Request Forms, IRS
- Innocent Spouse, IRS self-help tool and information
- Installments, IRS self-help tool and information
- Internal Revenue Code
- Internal Revenue Manuals
- IRS Forms
- IRS Publications
- IRS Reading Room (notices, CCA, training meterial, etc.)
- Treas. Regulations
- US Attorney Manuals, index
- Criminal Tax Manual (DOJ)