Internal Revenue Manual

The Internal Revenue Manual (IRM) is a comprehensive guide used by the Internal Revenue Service (IRS) to outline policies, procedures, and guidelines for its employees. It helps ensure consistency in tax administration, enforcement, and customer service. The manual includes instructions on how to handle various tax-related issues, investigations, and audits. While it is primarily for IRS personnel, understanding the IRM can provide insight into how the IRS operates and makes decisions regarding tax collection and compliance. Essentially, it serves as the IRS's rulebook for managing tax matters effectively and fairly.