Purpose of this public resource:

Internet links to the Internal Revenue Manuals are constantly modified by the IRS. Effort is being made to update all links, but at times it is not known that a URL has changed until a researcher informs us that a link is broken. Maintaining correct references as well as links to those materials remains 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:

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

Internet Resource Links: