Internal Revenue Manual

Part 1. Organization, Finance, and Management148 documents

Chapter 1. Organization and Staffing

• 1.1.1 IRS Mission and Organizational Structure
• 1.1.5 Office of the Commissioner
• 1.1.6 Chief Counsel
• 1.1.7 Independent Office of Appeals
• 1.1.8 Taxpayer Advocate Service
• 1.1.10 Office of Civil Rights and Compliance
• 1.1.11 Chief, Communications and Liaison
• 1.1.12 Information Technology
• 1.1.13 Taxpayer Services
• 1.1.16 Small Business/Self-Employed Division
• 1.1.17 Facilities Management and Security Services
• 1.1.18 Research, Applied Analytics and Statistics Division
• 1.1.19 Criminal Investigation
• 1.1.20 Office of Professional Responsibility
• 1.1.21 Chief Financial Officer
• 1.1.24 Large Business and International Division
• 1.1.26 Whistleblower Office
• 1.1.27 Privacy, Governmental Liaison and Disclosure (PGLD)
• 1.1.28 Return Preparer Office
• 1.1.29 Office of Online Services
• 1.1.31 Office of the Chief Risk Officer
• 1.1.33 Taxpayer Experience Office

Chapter 2. Servicewide Policies and Authorities

• 1.2.1 Servicewide Policy Statements
• 1.2.2 Servicewide Delegations of Authority
• 1.2.61 Business Unit Delegations of Authority for Taxpayer Services
• 1.2.62 Division/Function Delegation of Authorities for Information Technology (IT)
• 1.2.63 Division Delegations of Authority for Large Business and International
• 1.2.65 Small Business/Self-Employed Division Delegations of Authority
• 1.2.68 Division Delegations of Authority for Tax Exempt and Government Entities (TE/GE)
• 1.2.69 Business Unit Delegations of Authority for Chief Financial Officer
• 1.2.70 Business Unit Delegations of Authority for Criminal Investigation

Chapter 4. Resource Guide for Managers

• 1.4.2 Monitoring and Improving Internal Control
• 1.4.3 Financial Assurance Control Testing
• 1.4.5 Corporate Tax Administration Tools
• 1.4.7 TE/GE Knowledge Management (KM) Administration
• 1.4.9 Resource Guide for Management Officials - Criminal Investigation
• 1.4.10 Return Integrity & Verification Operation Managers Guide
• 1.4.11 Field Assistance Guide for Managers
• 1.4.13 TAS Guide for Managers
• 1.4.16 Accounts Management Guide for Managers
• 1.4.18 Electronic Products and Services Support (EPSS) Managers Guide
• 1.4.19 Automated Underreporter Technical and Clerical Managers and Coordinators Guide
• 1.4.20 Filing & Payment Compliance Managers Handbook
• 1.4.21 Accounts Management and Compliance Guide for System Administrators/Analysts
• 1.4.22 CAWR Manager and Coordinator Guide
• 1.4.23 FUTA Manager and Coordinator Guide
• 1.4.24 Central Withholding Agreement Program Team Manager Handbook
• 1.4.28 Appeals Managers Procedures
• 1.4.29 SB/SE Campus Exam/AUR, and W&I Exam Operations
• 1.4.31 Quality Assurance Review Program
• 1.4.32 Internal Control Review Program
• 1.4.40 SB/SE Field and Office Examination Group Manager
• 1.4.50 Collection Group Manager, Field Compliance Manager and Area Director Operational Aid
• 1.4.51 Insolvency
• 1.4.52 Offer in Compromise Manager's Resource Guide
• 1.4.53 Advisory and Property Appraisal and Liquidation Specialist Group Manager, Civil Enforcement Advice and Support Operations Territory Manager and Director Operational Aid
• 1.4.55 SBSE Campus Collection Support Managers’ Guide
• 1.4.60 Enterprise Risk Management (ERM) Program
• 1.4.63 Roles and Responsibilities of Disclosure Managers

Chapter 5. Managing Statistics in a Balanced Measurement System

• 1.5.1 The IRS Balanced Performance Measurement System
• 1.5.2 Uses of Section 1204 Statistics
• 1.5.3 Manager’s Self-Certification and the Independent Review Process
• 1.5.5 Section 1204/Regulation 801 Guidance for Criminal Investigation
• 1.5.8 Section 1204/Regulation 801 Guidance for Taxpayer Advocate Service (TAS)

Chapter 7. Research and Analysis for Tax Administration

• 1.7.1 Servicewide Research for Tax Administration

Chapter 10. Office of the Commissioner Internal Revenue

• 1.10.3 Standards for Using Email

Chapter 11. Internal Management Documents System

• 1.11.1 Internal Management Document (IMD) Program and Responsibilities
• 1.11.2 Internal Revenue Manual (IRM) Process
• 1.11.3 Servicewide Policy Statement Process
• 1.11.4 Servicewide Delegation Order Process
• 1.11.5 Publishing the Internal Revenue Manual (IRM)
• 1.11.6 Using and Researching the Internal Revenue Manual (IRM)
• 1.11.8 Servicewide Electronic Research Program (SERP)
• 1.11.9 Clearing and Approving the Internal Revenue Manual (IRM)
• 1.11.10 Interim Guidance Process
• 1.11.13 Taxpayer Advocate Service Internal Management Document and Single Point of Contact (TAS IMD/SPOC) Program

Chapter 13. Statistics of Income

• 1.13.1 Statistical Reporting
• 1.13.2 Processing Management
• 1.13.3 Document Management

Chapter 14. Facilities Management

• 1.14.3 Furniture and Equipment Standards
• 1.14.4 Personal Property Management
• 1.14.5 Occupational Health and Safety Program
• 1.14.6 Real Property Management Program
• 1.14.7 Motor Vehicle Fleet Management Program
• 1.14.8 Identifying Space Efficient Buildings
• 1.14.9 IRS Parking Program
• 1.14.12 IRS Environmental Compliance Program

Chapter 15. Records and Information Management

• 1.15.1 The Records and Information Management Program
• 1.15.2 Types of Records and Their Life Cycles
• 1.15.3 Disposing of Records
• 1.15.4 Retiring and Requesting Records
• 1.15.5 Relocating/Removing Records
• 1.15.6 Managing Electronic Records
• 1.15.7 Files Management

Chapter 17. Publishing

• 1.17.1 Overview of Publishing Authorities, Roles and Responsibilities, and Organizational Structure
• 1.17.2 Publishing Systems and Programs
• 1.17.3 Tax Products Program
• 1.17.7 Use of the Official IRS Seal, IRS Logo, and IRS Endorsed Program Identifiers
• 1.17.8 Internal and Public Use Non-Tax Products
• 1.17.9 User Guide for Requesting Published Products and Services
• 1.17.10 IRS Published Product Identification

Chapter 18. Distribution

• 1.18.2 Forecasting Requirements
• 1.18.3 Tax Forms Distribution Programs
• 1.18.4 Technology and program support
• 1.18.5 National Distribution Center

Chapter 22. Mail and Transportation Management

• 1.22.1 Mail and Transportation Management Overview
• 1.22.2 United States Postal Service (USPS) Classes of Mail, USPS Additional Services and Small Package Carrier (SPC) Services
• 1.22.3 Addressing and Packaging
• 1.22.4 Postage Accountability and Reporting Requirements
• 1.22.5 Mail Operations
• 1.22.6 Transportation Management
• 1.22.8 Mailing and Shipping Equipment

Chapter 25. Practice Before the Service

• 1.25.1 Rules Governing Practice Before the IRS
• 1.25.2 Practitioner Enrollment
• 1.25.4 Processing Circular 230 Disciplinary Cases
• 1.25.8 Enrollment of Actuaries

Chapter 29. Audit Coordination Process

• 1.29.1 Authorities and Responsibilities

Chapter 32. Servicewide Travel Policies and Procedures

• 1.32.1 IRS Local Travel Guide
• 1.32.4 Government Travel Card Program
• 1.32.5 International Travel Office Procedures
• 1.32.10 Reporting on Event-Related Spending
• 1.32.11 IRS City-to-City Travel Guide
• 1.32.12 IRS Relocation Travel Guide
• 1.32.13 Relocation Services Program
• 1.32.14 Gainsharing Travel Savings Program
• 1.32.15 Public Transportation Subsidy Program (PTSP)
• 1.32.20 Using Appropriated Funds to Purchase Meals and Light Refreshments

Chapter 33. Strategic Planning, Budgeting and Performance Management Process

• 1.33.3 Reimbursable Operating Guidelines
• 1.33.4 Financial Operating Guidelines
• 1.33.5 Managerial Costing
• 1.33.7 User Fees
• 1.33.8 Estimating Trust Fund Costs
• 1.33.9 Cost Estimating Guidelines

Chapter 34. Revenue Accounting

• 1.34.4 Unpaid Assessments

Chapter 35. Financial Accounting

• 1.35.3 Receipt and Acceptance Guidelines
• 1.35.4 Purchase Card Program
• 1.35.6 Property and Equipment Accounting
• 1.35.13 Administrative Waiver
• 1.35.14 IRS Annual Financial Statement Audit
• 1.35.18 Imprest Funds
• 1.35.24 Establishing IRS Commitments and Obligations

Chapter 36. Administrative Accounting Financial Management Reports

• 1.36.4 Administrative (Non-tax) Debt Management

Chapter 53. Small Business/Self-Employed

• 1.53.1 Managing Organizational Change

Chapter 54. TE/GE Division Organization and Management

• 1.54.1 TE/GE Roles and Responsibilities on Issue Elevation

Chapter 55. Wage and Investment

• 1.55.2 Organizational Changes
• 1.55.6 Taxpayer Services (TS) Government Accountability Office (GAO) and Treasury Inspector General for Tax Administration (TIGTA) Post-Audit Process

Chapter 56. Large Business and International

• 1.56.1 LB&I Policy Office Processes and Procedures

Chapter 57. Facilities Management and Security Services Quality Assurance

• 1.57.1 FMSS Quality Assurance Programs

Part 2. Information Technology184 documents

Chapter 2. Partnership Control System

• 2.2.1 Partnership Control System Chapter Overview
• 2.2.2 PCS Command Code TSLOD
• 2.2.3 PCS Command Code TSCHG
• 2.2.4 PCS Command Code TSINQ
• 2.2.5 PCS Command Code TSDEL
• 2.2.6 PCS Command Code TSNOT
• 2.2.7 PCS Command Code TSCLS
• 2.2.8 PCS Command Code MSCHG
• 2.2.9 PCS Command Code TSUMY

Chapter 3. IDRS Terminal Responses

• 2.3.1 Section Titles and Command Codes for IDRS Terminal Responses
• 2.3.2 Introduction to IDRS Terminal Responses
• 2.3.8 Standard Validity Criteria
• 2.3.10 Command Codes MFREQ and RECON
• 2.3.11 Command Codes TXMOD and SUMRY
• 2.3.12 Command Code ACTON
• 2.3.13 Command Codes FFINQ, REINF, and REMFE
• 2.3.15 Command Code ENMOD
• 2.3.16 Command Codes RFINK and RAFRQ
• 2.3.17 Command Code ESTABD
• 2.3.18 Command Code ESTABM
• 2.3.20 Command Code URINQ (URF)
• 2.3.25 Command Codes DM1DT and DTVUE
• 2.3.26 Command Code TDINQ
• 2.3.27 Command Code ECREQ
• 2.3.28 Command Code FTDPN
• 2.3.29 Command Codes INTST, ICOMP, and COMPA
• 2.3.30 Command Code DAILY
• 2.3.31 Command Codes CFINK , RPINK, KAFFQ and KAFTQ for CAF Inquiry
• 2.3.32 Command Code MFTRA
• 2.3.34 Command Code PATRA
• 2.3.35 Command Code IRPTR
• 2.3.36 Command Code SCFTR
• 2.3.37 Command Code UPTIN for the GUF System
• 2.3.38 Command Code TXCMP
• 2.3.40 Command Code PICRD
• 2.3.41 Command Code PIEST
• 2.3.43 Command Code PIFTF
• 2.3.44 Command Code PIVAR
• 2.3.45 Command Code XSINQ
• 2.3.47 Command Codes INOLE, EOGEN, and SPARQ
• 2.3.48 Command Code UPDIS for the GUF System
• 2.3.49 Command Code EICMP
• 2.3.51 Command Code IMFOL
• 2.3.52 Command Codes RTVUE and RTFTP
• 2.3.53 Command Code PMFOL
• 2.3.54 Command Code DDBOL
• 2.3.55 Command Codes ELFUP and ELFRQ
• 2.3.56 Command Code ESTABR
• 2.3.57 Command Code BRTVU
• 2.3.59 Command Codes BMFOL and BMFOR
• 2.3.60 Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP
• 2.3.62 Command Code ESTAB
• 2.3.63 Command Codes RPVUE, RPVCU, and RPPRT
• 2.3.64 Command Code EMFOL
• 2.3.65 EPMF Return Transaction File On-Line (ERTVU) Research
• 2.3.66 Command Code PLINF and PLINQ
• 2.3.68 Command Codes DUPOL and DUPPG
• 2.3.69 Command Code VPARS
• 2.3.70 Command Code EFTPS
• 2.3.71 Command Code ATINQ
• 2.3.73 Command Codes TRDBV, TRERS, TRPRT, and R8453
• 2.3.74 Command Code DDPOL
• 2.3.76 Command Code ISTSD
• 2.3.77 Command Code ISTSE
• 2.3.78 Command Code LOCAT
• 2.3.79 Command Code CDPWEB, (CDPTA, CDPTE)
• 2.3.80 Command Code DDBKD
• 2.3.81 Command Code ESTABA
• 2.3.82 Command Code ESTABH
• 2.3.85 Command Code DFAST and DLITE
• 2.3.86 Command Code IRPOL
• 2.3.87 Command Code DDBMF

Chapter 4. IDRS Terminal Input

• 2.4.1 Section Titles and Command Codes for IDRS Terminal Input
• 2.4.4 Command Code MESSG
• 2.4.5 Command Codes QRADD, QRADDO, QRNCH, QRNCHG, RVIEW, QRACN, and QRIND for the Quality Review System
• 2.4.6 Command Codes LETER, LPAGE, LPAGD, LETUP, LETED, LLIST, and LREVW
• 2.4.7 Command Codes KAFRM, KAFAD, UPTCF, UPRCF, UPNCF, FRM3P, ADD3P, and KAFMC for CAF Update
• 2.4.8 Command Codes ESIGN and BSIGN
• 2.4.9 Command Codes ENREQ, INCHG, IRCHG, BNCHG and BRCHG
• 2.4.10 Command Codes EOREQ and EOCHG
• 2.4.11 Command Code NMFTM
• 2.4.12 Command Codes DELET and CCPYT
• 2.4.13 Command Code TERUP
• 2.4.14 Command Code NMFST
• 2.4.15 Command Codes ETXCL, SEQNC, STBLK, PAYMT, PYBAL, VARIA, CRBLK, and TXCTL for Area Office Payment Processing
• 2.4.17 Command Codes ADD24/34/48, ADC24/34/48, FRM34 and DRT24/48
• 2.4.20 Command Codes RFUND and REFAP
• 2.4.21 Command Codes CHK64 and CHK64R
• 2.4.22 Command Code CRMNL
• 2.4.23 Command Code CHKCLR and CHKCL
• 2.4.24 Command Codes FMADD, URADD, ESAPL, FMREF, URREF, FMAPL, URAPL, UROUT and URENT
• 2.4.25 Command Codes BDADDR, BDADD, BDAPLR, BDAPL, BDOUTR, BDOUT, BDENT and BDINQ
• 2.4.26 Command Codes FRM14, FRM49, and TDIRQ
• 2.4.27 Command Code ASGNI/ASGNB formerly TSIGN
• 2.4.28 Command Codes STAUP, STATI and STATB
• 2.4.29 Command Codes TELEA, TELEC, TELED and TELER for Telephone Processing
• 2.4.30 Command Codes IAGRE, IAORG, IAPND, IAREV, IADFL, and IADIS
• 2.4.31 Command Code LEVY
• 2.4.32 Command Code PDTUP
• 2.4.33 Command Codes EFTNT, EFTAD and EFTOF for Electronic Funds Transfer
• 2.4.34 Command Code DOALL
• 2.4.35 Command Code STN90
• 2.4.37 Command Code NOREF Overview
• 2.4.38 Command Code CSEDR
• 2.4.39 Command Codes ASEDD and ASEDR
• 2.4.40 Command Codes RFRTM, RFADD, RFUPT, RFRMA, AFADT, AFUPT, and RFMRG
• 2.4.41 Command Code UNLCE
• 2.4.42 Command Code CCASG for Case Control Activity System
• 2.4.43 Command Code PINEX
• 2.4.44 Command Codes XSADD, XSREF, XSAPL, XSOUT, and XSENT
• 2.4.45 Command Code NRP97
• 2.4.46 Command Code EPLAN
• 2.4.47 Command Code VPMSG
• 2.4.48 Command Code VPPIN
• 2.4.50 Command Code ASIGN
• 2.4.52 Command Codes TPCIN and TPCOL
• 2.4.53 Command Code DUPED
• 2.4.56 Command Code ISTSR
• 2.4.57 Command Code CDPTR
• 2.4.58 Command Code DDBCK/ DDBCV / DDBCS
• 2.4.59 Command Code TMSSN
• 2.4.61 Command Code IDT48/IDT58/RPM48/RPM58/CSO48/CSO58/ELP45

Chapter 5. Systems Development

• 2.5.1 Systems Development
• 2.5.3 Programming and Source Code Standards
• 2.5.4 Document Standards
• 2.5.5 Guidelines for Preparing Program Requirements Packages (PRPs)
• 2.5.10 Function Point Standards
• 2.5.11 Analysis Techniques and Deliverables
• 2.5.12 Design Techniques and Deliverables
• 2.5.13 Database Design Techniques and Deliverables
• 2.5.14 Quality Assurance

Chapter 7. Information Technology (IT) Operations

• 2.7.1 Inter-center
• 2.7.6 Systems Scheduling

Chapter 8. Audit Information Management System (AIMS)

• 2.8.1 Introduction to AIMS REALTIME Processing
• 2.8.2 AIMS Command Code AM424
• 2.8.3 AIMS Command Code AMDIS
• 2.8.4 AIMS Command Code AMSTU
• 2.8.5 AIMS Command Code AMSOC
• 2.8.6 AIMS Command Code AMAXU
• 2.8.7 AIMS Command Code AMCLS
• 2.8.8 AIMS Command Codes AMNON, AMTIN, AMBLK, AMFRZ, AMREQ and AMLAB
• 2.8.9 AIMS Command Code AMRET

Chapter 9. Integrated Data Retrieval System Procedures

• 2.9.1 Integrated Data Retrieval System

Chapter 11. IDRS Correspondence System

• 2.11.1 IDRS Correspondence

Chapter 12. Security and Privacy

• 2.12.2 Security and Communication Services (SACS) Security Command Codes

Chapter 15. Enterprise Architecture (EA)

• 2.15.1 Enterprise Architecture (EA) Overview

Chapter 17. Infrastructure Currency

• 2.17.1 Infrastructure Currency

Chapter 21. Requisition Processing for IT Acquisition Products and Services

• 2.21.1 Introduction to Shopping Cart Processing for IT

Chapter 22. Requirements and Demand Management

• 2.22.1 Unified Work Request (UWR) Process

Chapter 25. Managed Service for IRS

• 2.25.2 IRS Integrated Enterprise Portal Usage Standard
• 2.25.3 Intranet Site and Web Server Registration Procedures
• 2.25.20 SharePoint
• 2.25.101 IRS.gov Web Content Management Procedures

Chapter 28. Unified Communications

• 2.28.1 Unified Communications (UC) Overview

Chapter 31. Lifecycle Management

• 2.31.1 One Solution Delivery Life Cycle Guidance

Chapter 109. Risk, Issue, and Action Item Management Policy

• 2.109.2 Risk, Issue, and Action Item Management Process

Chapter 110. Requirements Engineering

• 2.110.1 Requirements Engineering Directive
• 2.110.2 Requirements Engineering Process

Chapter 120. Engineering

• 2.120.6 Engineering Planning Process
• 2.120.7 Solution Design Process
• 2.120.8 Interface Design Process
• 2.120.9 Hardware Analysis and Design (HAD) /System Configuration Validation (SCV) Process
• 2.120.10 Engineering ELC Documentation
• 2.120.11 Data Management Process Description
• 2.120.12 Naming Data Element(s)/Object(s)

Chapter 123. Knowledge Management

• 2.123.2 Knowledge Management Process Description

Chapter 125. Change Management

• 2.125.1 Change Management Policy
• 2.125.2 Change Management Process

Chapter 126. Transition Management

• 2.126.2 Enterprise Organizational Readiness (EOR) Process and Procedure

Chapter 127. Testing Standards and Procedures

• 2.127.2 IT Testing Process and Procedures

Chapter 142. Service Catalog Management

• 2.142.2 Service Catalog Management Process and Procedures

Chapter 148. IT Support Services Management

• 2.148.2 Incident Management Process
• 2.148.3 Request Management Process

Chapter 149. IT Asset Management

• 2.149.1 Asset Management Policy
• 2.149.2 Asset Management Process Description
• 2.149.3 Asset Management Hardware Procedures
• 2.149.4 Asset Management Software Procedures

Chapter 150. Configuration and Change Management

• 2.150.1 Configuration Management Policy
• 2.150.2 Configuration Management (CM) Process
• 2.150.5 Configuration Verification for IRS Applications (PSL and Non-PSL) Process

Chapter 172. Enterprise Control Authority and Operations

• 2.172.1 IT Enterprise Control Authority and Operations Directives
• 2.172.2 Enterprise Control Authority and Operations Process and Procedures

Chapter 173. IT Program Governance

• 2.173.1 IT Governance Policy
• 2.173.2 IT Governance Procedures

Part 22 documents

Chapter 4

• 2.4.19 Command Codes REQ77, FRM77 and FRM7A

Chapter 174

• 2.174.1 Enterprise Monitoring Platform

Part 3. Submission Processing188 documents

Chapter 0. General

• 3.0.101 Schedule K-1 Processing
• 3.0.167 Losses and Shortages
• 3.0.230 Lockbox Processing Procedures
• 3.0.275 Business Results Measures for Submission Processing Functions
• 3.0.276 General, Scorecard Performance Measure Process - Security and Internal Control Review

Chapter 5. Accounts Services

• 3.5.10 Remittance Transaction Research (RTR) System
• 3.5.20 Income Verification Express Service (IVES) - Processing Requests for Tax Return/Return Information
• 3.5.21 Return and Income Verification Services (RAIVS) - Processing Requests for Tax Return/Return Information
• 3.5.61 Files Management and Services

Chapter 8. Deposit Activity

• 3.8.44 Campus Deposit Activity
• 3.8.45 Manual Deposit Process
• 3.8.46 Discovered Remittance
• 3.8.47 Manual Deposit for Field Office Payment Processing

Chapter 10. Campus Mail and Work Control

• 3.10.5 Batch/Block Tracking System (BBTS)
• 3.10.8 Information Returns Processing
• 3.10.72 Receiving, Extracting, and Sorting
• 3.10.73 Batching and Numbering

Chapter 11. Returns and Documents Analysis

• 3.11.3 Individual Income Tax Returns
• 3.11.6 Data Processing (DP) Tax Adjustments
• 3.11.10 Revenue Receipts
• 3.11.12 Exempt Organization Returns
• 3.11.13 Employment Tax Returns
• 3.11.14 Income Tax Returns for Estates and Trusts (Forms 1041, 1041-QFT, and 1041-N)
• 3.11.15 Return of Partnership Income
• 3.11.16 Corporate Income Tax Returns
• 3.11.20 Exempt Organization and Employee Plan Applications for Extension of Time to File
• 3.11.22 Employee Plan Excise Tax Return
• 3.11.23 Excise Tax Returns
• 3.11.25 Miscellaneous Tax Returns
• 3.11.26 Miscellaneous Tax Exempt Governmental Entities (TE/GE) Tax Returns
• 3.11.27 EPMF Return Processing Form 5500-EZ
• 3.11.29 Health Coverage Tax Credit (HCTC) Enrollment Processing
• 3.11.106 Estate and Gift Tax Returns
• 3.11.154 Unemployment Tax Returns
• 3.11.180 Allocated Tips
• 3.11.212 Applications for Extension of Time to File
• 3.11.213 Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
• 3.11.217 Form 1120-S Corporation Income Tax Returns
• 3.11.249 Processing Form 8752
• 3.11.250 Form 8300 Processing
• 3.11.251 Spousal Payment Transcript Processing

Chapter 12. Error Resolution

• 3.12.2 Individual Master File Error Resolution General Instructions
• 3.12.3 Individual Income Tax Returns
• 3.12.8 Information Returns Processing
• 3.12.10 Revenue Receipts
• 3.12.12 Exempt Organization Returns
• 3.12.13 Employment Tax Returns
• 3.12.14 Income Tax Returns for Estates and Trusts (Forms 1041, 1041-QFT, and 1041-N)
• 3.12.15 Return of Partnership Income
• 3.12.16 Corporate Income Tax Returns
• 3.12.21 Credit and Account Transfers
• 3.12.22 Employee Plan Excise Tax Returns
• 3.12.23 Excise Tax Returns
• 3.12.26 Tax Exempt Bond Error Resolution Procedures
• 3.12.32 General Unpostables
• 3.12.37 IMF General Instructions
• 3.12.38 BMF General Instructions
• 3.12.106 Estate Tax Returns - Paper Correction Processing
• 3.12.154 Unemployment Tax Returns
• 3.12.166 EPMF Unpostables
• 3.12.179 Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution
• 3.12.212 Applications for Extension of Time to File Tax Returns
• 3.12.213 Form 1066, U.S. REMIC Income Tax Return
• 3.12.217 Error Resolution Instructions for Form 1120-S
• 3.12.220 Error Resolution System for Excise Tax Returns
• 3.12.249 Processing Form 8752
• 3.12.251 Corporation Income Tax Returns
• 3.12.263 Estate and Gift Tax Returns
• 3.12.278 Exempt Organization Unpostable Resolution
• 3.12.279 BMF/CAWR/PMF Unpostable Resolution

Chapter 13. Campus Document Services

• 3.13.2 BMF Account Numbers
• 3.13.5 Individual Master File (IMF) Account Numbers
• 3.13.6 Submission Processing Image Control Team (ICT) Correspondence Scanning
• 3.13.12 Exempt Organization Account Numbers
• 3.13.36 EPMF Account Numbers
• 3.13.40 Application for Tax Identification Number for Pending U.S. Adoptions
• 3.13.62 Media Transport and Control
• 3.13.122 Individual Master File (IMF) Entity Control Unpostables
• 3.13.222 BMF Entity Unpostable Correction Procedures

Chapter 14. Notice Review

• 3.14.1 IMF Notice Review
• 3.14.2 Notice Review - Business Master File (BMF) Notice Review

Chapter 17. Accounting and Data Control

• 3.17.5 Hardcore Payment Tracers
• 3.17.10 Dishonored Check File (DCF) and Unidentified Remittance File (URF)
• 3.17.15 Accounting Reports Analyst - Responsibilities
• 3.17.20 Refund Intercept Program
• 3.17.21 Credit and Account Transfers
• 3.17.30 SC Data Controls
• 3.17.41 Excise Reporting
• 3.17.46 Automated Non-Master File Accounting
• 3.17.50 Redesigned Revenue Accounting Control System (RRACS) Procedures
• 3.17.63 Revenue Accounting Operations
• 3.17.64 Accounting Control General Ledger Policies and Procedures
• 3.17.79 Accounting Refund Transactions
• 3.17.80 Working and Monitoring Category D, Erroneous Refund Cases in Accounting Operations
• 3.17.220 Excess Collections File
• 3.17.221 Enterprise Computing Center Data Controls
• 3.17.243 Miscellaneous Accounting
• 3.17.244 Manual Assessments
• 3.17.277 Electronic Payments
• 3.17.278 Paper Check Conversion (PCC) and Remittance Strategy Paper Check Conversion (RSPCC) Systems

Chapter 20. Exempt Organizations Returns Processing

• 3.20.12 Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing
• 3.20.13 Exempt Organizations Photocopy Procedures

Chapter 21. International Returns and Documents Analysis

• 3.21.3 Individual Income Tax Returns
• 3.21.15 Withholding on Foreign Partners
• 3.21.19 Foreign Trust System
• 3.21.25 Miscellaneous Tax Returns
• 3.21.110 Processing Form 1042 Withholding Returns
• 3.21.111 Chapter Three and Chapter Four Withholding Returns
• 3.21.261 Foreign Investment in Real Property Tax Act (FIRPTA)
• 3.21.263 IRS Individual Taxpayer Identification Number (ITIN) Real-Time System (RTS)
• 3.21.264 IRS Individual Taxpayer Identification Number (ITIN) Acceptance Agent Program

Chapter 22. International Error Resolution

• 3.22.3 Individual Income Tax Returns
• 3.22.15 Withholding on Foreign Partners
• 3.22.19 Foreign Trust System
• 3.22.110 Processing Form 1042 Withholding Returns
• 3.22.111 Chapter Three and Chapter Four Withholding Database
• 3.22.261 Foreign Investment in Real Property Tax Act (FIRPTA)

Chapter 24. ISRP System

• 3.24.3 Individual Income Tax Returns
• 3.24.7 Delinquent Accounts
• 3.24.8 Information Returns Processing
• 3.24.10 Revenue Receipts
• 3.24.12 Exempt Organization Returns
• 3.24.13 Employment Tax Returns
• 3.24.14 Fiduciary Income Tax Returns
• 3.24.15 Partnership Return of Income
• 3.24.16 Corporation Income Tax Returns
• 3.24.20 Applications for Extension of Time to File Exempt Organizations and Employee Plans Returns
• 3.24.21 Credit and Account Transfers
• 3.24.22 Employee Plan Returns
• 3.24.23 Excise Tax Returns
• 3.24.25 BMF International Miscellaneous Tax Returns
• 3.24.26 Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns
• 3.24.27 EPMF Return Processing Form 5500-EZ
• 3.24.28 Foreign Account Tax Compliance General Purpose Programs
• 3.24.29 SCRS Error Resolution
• 3.24.30 Data Controls
• 3.24.37 General Instructions
• 3.24.38 BMF General Instructions
• 3.24.40 Application for Taxpayer Identification Number for Pending U.S. Adoptions
• 3.24.50 Campus Performance Evaluation Reporting System
• 3.24.106 Estate Tax Returns
• 3.24.133 Residual Remittance Processing System
• 3.24.143 Gift Tax Returns
• 3.24.154 Unemployment Tax Returns
• 3.24.159 SCRS SC Edits
• 3.24.162 BOB Transcription Instructions
• 3.24.180 Allocated Tips
• 3.24.183 Planning and Control Data
• 3.24.202 Supervisory Operator's Manual
• 3.24.212 Applications for Extension of Time to File Tax Returns
• 3.24.213 Real Estate Mortgage Investment Conduit Income Tax Returns
• 3.24.226 Declaration for Electronic Filing
• 3.24.249 Fiscal Year Required Payments/Form 8752

Chapter 28. Special Processing Procedures

• 3.28.2 Information Referral Process for Form 3949-A
• 3.28.3 Individual Income Tax Returns
• 3.28.4 Identity Theft Returns for Submission Processing
• 3.28.6 Processing Paper Form 8809, Application for Extension of Time to File Information Returns

Chapter 30. Work Planning and Control

• 3.30.10 Cost Estimate Reference
• 3.30.18 Reports Teams Instructions for Work Planning and Control
• 3.30.19 Production Control and Performance Reporting
• 3.30.20 Organization, Function, and Program (OFP) Codes
• 3.30.30 Embedded Quality for Submission Processing (EQSP) System
• 3.30.50 Project PCA Production Control Accounting
• 3.30.123 Processing Timeliness: Cycles, Criteria and Critical Dates
• 3.30.124 Campus Monitoring Reports
• 3.30.126 Control Data Analysis
• 3.30.127 Workload Scheduling

Chapter 37. International ISRP

• 3.37.110 Chapter 3 Withholding Returns

Chapter 38. International Tax Returns and Documents

• 3.38.147 International Notices

Chapter 40. Block Out of Balance Resolution

• 3.40.8 Information Returns Processing
• 3.40.37 General Instructions

Chapter 41. OCR Scanning Operations

• 3.41.267 Affordable Care Act Information Return Processing on Service Center Recognition/Image Processing System
• 3.41.269 Information Returns Processing on SCRIPS
• 3.41.274 General Instructions for Processing via Service Center Recognition Image/Processing System
• 3.41.275 Scanner Operations on Service Center Recognition Image/Processing System
• 3.41.276 Form 941 and Schedule R Processing on Service Center Recognition/Image Processing System
• 3.41.277 Form 940 Processing on Service Center Recognition/Image Processing System

Chapter 42. Electronic Tax Administration

• 3.42.4 IRS e-file for Business Tax Returns
• 3.42.5 IRS e-file of Individual Income Tax Returns
• 3.42.7 EPSS Help Desk Support
• 3.42.8 E-Services Procedures for Electronic Products and Services Support (EPSS)
• 3.42.9 IRS e-file of Information Returns
• 3.42.10 Authorized IRS e-file Providers
• 3.42.20 Preparer e-file Hardship Waiver Requests

Chapter 43. Integrated Management System

• 3.43.405 Measured Employees Performance System (MEPS) for Managers

Chapter 45. TE/GE Processing

• 3.45.1 Processing Employee Plan and Exempt Organization Determination Applications and User Fees

Chapter 49. Statistics of Income Processing

• 3.49.5 Statistical Editing of Individual Income Tax Returns
• 3.49.8 Statistical Editing of Corporation Tax Returns

Part 4. Examining Process290 documents

Chapter 1. Planning and Special Programs

• 4.1.1 Planning, Monitoring, and Coordination
• 4.1.2 Workload Identification and Survey Procedures
• 4.1.5 Case Building, Classification, Storage and Delivery
• 4.1.8 Special Examination Features and Programs
• 4.1.9 International Features
• 4.1.10 Return Preparer Program Coordinator
• 4.1.21 LB&I Planning, Reporting and Monitoring
• 4.1.26 Campus Exam Return Selection, Delivery and Monitoring
• 4.1.27 Document Matching, Analysis & Case Selection

Chapter 2. General Examining Procedures

• 4.2.1 Miscellaneous Examination Information
• 4.2.2 Disaster Assistance Relief
• 4.2.5 Disclosure of Official Information
• 4.2.6 Examination of Employee Returns
• 4.2.7 Ex Parte Communication Procedures
• 4.2.8 Guidelines for SB/SE National Quality Review
• 4.2.9 IDRS and Data Security for Examination

Chapter 4. Audit Information Management System (AIMS) Validity and Consistency

• 4.4.1 Introduction
• 4.4.12 Examined Closings, Surveyed Claims, Partial Assessments, and Closings to Appeals
• 4.4.16 Inventory Control
• 4.4.21 Non-Examined Closures and Deleting AIMS Records
• 4.4.22 Non-Master File (NMF) Processing
• 4.4.23 Openings
• 4.4.26 Reopening/Reclosing/Reinputting Records
• 4.4.27 Reports
• 4.4.33 Transfers
• 4.4.34 Updating/Correcting AIMS Database
• 4.4.36 AIMS Inventory Control, Reports, and Database Updates

Chapter 4. AIMS Procedures and Processing Instructions

• 4.4.3 Credit Transfers and Reprocessing Returns
• 4.4.7 Correspondence and Closing Letters
• 4.4.9 Delinquent and Substitute for Return Processing

Chapter 5. TE/GE AIMS Manual

• 4.5.1 TE/GE AIMS Processing
• 4.5.2 TE/GE Examined and Non-Examined Closures
• 4.5.3 TE/GE AIMS Special Processing Procedures
• 4.5.5 TE/GE Reports

Chapter 7. Examination Returns Control System (ERCS)

• 4.7.1 Overview
• 4.7.2 Security
• 4.7.3 Statute of Limitations
• 4.7.4 Planning and Special Programs (PSP)
• 4.7.5 Group and Territory
• 4.7.6 Reports
• 4.7.7 Technical Services
• 4.7.8 Centralized Case Processing
• 4.7.10 AIMS/ERCS Staff

Chapter 8. Technical Services

• 4.8.1 Organization and Responsibilities
• 4.8.2 Case Processing
• 4.8.4 Mandatory Review
• 4.8.5 Post Examination Case Processing Requirements
• 4.8.6 Criminal Restitution and Restitution-Based Assessments
• 4.8.7 Technical Field Support
• 4.8.8 Miscellaneous Responsibilities
• 4.8.9 Statutory Notices of Deficiency
• 4.8.10 Notice of Employment Tax Determination Under IRC 7436
• 4.8.11 Fraud Program Responsibilities

Chapter 9. Examination Technical Time Reporting System

• 4.9.1 Outline of System

Chapter 10. Examination of Returns

• 4.10.1 Overview of Examiner Responsibilities
• 4.10.2 Pre-Contact Responsibilities
• 4.10.3 Examination Techniques
• 4.10.4 Examination of Income
• 4.10.5 Required Filing Checks
• 4.10.6 Penalty Considerations
• 4.10.7 Issue Resolution
• 4.10.8 Report Writing
• 4.10.9 Workpaper System and Case File Assembly
• 4.10.10 Standard Paragraphs and Explanation of Adjustments
• 4.10.11 Claims for Refund, Requests for Abatement, and Audit Reconsiderations
• 4.10.13 Certain Technical Issues
• 4.10.15 Report Generation Software
• 4.10.16 Examination Operational Automation Database (EOAD)
• 4.10.20 Requesting Audit, Tax Accrual or Tax Reconciliation Workpapers
• 4.10.21 U.S. Withholding Agent Examinations - Form 1042
• 4.10.26 Net Rate Netting Procedures for LB&I Cases
• 4.10.27 Identity Theft Case Processing for Field Examiners
• 4.10.28 Designation of Cases for Litigation

Chapter 11. Examining Officers Guide (EOG)

• 4.11.5 Allocation of Income and Deductions Under IRC 482
• 4.11.6 Changes in Accounting Methods
• 4.11.11 Net Operating Loss Cases
• 4.11.29 Transfer of Returns Open for Examination
• 4.11.51 Return Preparer Program
• 4.11.52 Transferee Liability Cases
• 4.11.55 Power of Attorney Rights and Responsibilities
• 4.11.57 Third-Party Contacts

Chapter 12. Nonfiled Returns

• 4.12.1 Nonfiled Returns

Chapter 13. Audit Reconsideration

• 4.13.1 Examination Audit Reconsideration Process

Chapter 15. Jeopardy/Termination Assessments

• 4.15.1 Jeopardy and Terminations
• 4.15.3 Assessment Procedures (Centralized Case Processing)

Chapter 16. Special Enforcement Program (SEP)

• 4.16.1 SEP Responsibilities and Case Development

Chapter 17. Compliance Initiative Projects

• 4.17.1 Overview of Compliance Initiative Projects
• 4.17.2 Responsibilities
• 4.17.3 Requirements
• 4.17.4 Procedures

Chapter 18. Exam Offer-In-Compromise

• 4.18.1 Offers in Compromise Received in Exam

Chapter 19. Liability Determination

• 4.19.2 IMF Automated Underreporter (AUR) Control
• 4.19.3 IMF Automated Underreporter Program
• 4.19.4 CAWR Reconciliation Balancing
• 4.19.5 Certification of State Federal Unemployment Tax Act (FUTA)Credits
• 4.19.6 Minister and Religious Waiver Program
• 4.19.8 CAP (CAWR Automated Program) Technical System Procedures
• 4.19.9 FCP (FUTA Case Processing) Technical System Procedures
• 4.19.10 Campus Examination Fraud
• 4.19.11 Examination Classification of Work
• 4.19.12 Classification Support
• 4.19.13 General Case Development and Resolution
• 4.19.14 Refundable Credits Strategy
• 4.19.15 Discretionary Programs
• 4.19.16 Claims
• 4.19.19 Campus Examination Telephone Contacts
• 4.19.20 Automated Correspondence Exam (ACE) Processing Overview
• 4.19.21 Clerical
• 4.19.22 CAWR Control
• 4.19.23 FUTA Control
• 4.19.25 Information Return Penalty (IRP) Procedures
• 4.19.26 Campus Backup Withholding Return Compliance Program Procedures

Chapter 20. Examination Collectibility

• 4.20.1 Examination Collectibility Procedures

Chapter 21. Electronic Filing Program

• 4.21.1 Monitoring the IRS e-file Program

Chapter 22. National Research Program (NRP)

• 4.22.1 National Research Program Overview
• 4.22.2 NRP Case Building
• 4.22.3 Classification of NRP Returns
• 4.22.4 Examination of NRP Returns
• 4.22.5 Campus Compliance Operations Site
• 4.22.6 Examination of Individual Income Tax Returns
• 4.22.8 NRP EITC Component of the Individual Reporting Compliance Study

Chapter 23. Employment Tax

• 4.23.1 Employment Tax - Employment Tax Objectives, Organization, and IRM 4.23
• 4.23.2 Employment Tax Responsibilities and Coordination with Other Functions.
• 4.23.3 Employment Tax - Examination Programs and Examination Planning Procedures
• 4.23.4 Employment Tax - General Procedures and Workpapers
• 4.23.5 Technical Guidelines for Employment Tax Issues
• 4.23.6 Classification Settlement Program (CSP)
• 4.23.7 Employment Tax on Tip Income
• 4.23.8 Determining Employment Tax Liability
• 4.23.9 Employment Tax Penalty, Fraud, and Identity Theft Procedures
• 4.23.10 Report Writing Guide for Employment Tax Examinations
• 4.23.11 Prompt Action in Tax Underpayment and Overassessment Cases
• 4.23.12 Delinquent Return Procedures
• 4.23.13 Adjusted Returns, Abatements and Claims
• 4.23.14 Statute Control and Extension
• 4.23.15 Technical Advice From the Office of Chief Counsel
• 4.23.17 Preparer Penalty Procedures for SB/SE Employment Tax
• 4.23.18 Coordinating Worker Classification Determinations Between SS-8 Program and Exam
• 4.23.19 Employment Tax Case Assignment and Grading Criteria
• 4.23.20 Voluntary Classification Settlement Program (VCSP) Procedures
• 4.23.21 Tax Compliance Officer Employment Tax Procedures
• 4.23.22 Unagreed Employment Tax Case Procedures
• 4.23.23 Employment Tax Workload Selection and Delivery
• 4.23.25 Voluntary Closing Agreement Process - Employment Tax (VCAP - ET)
• 4.23.26 Campus Employment Tax Non-Filer Program

Chapter 24. Excise Tax

• 4.24.2 Form 637 Excise Tax Registrations
• 4.24.5 Large Business and International (LB&I) Examination Program Procedures for Excise Employees
• 4.24.6 Technical Guidance and Information Processing for Excise Tax Examination Issues
• 4.24.8 Examination Guidance for Excise Claims for Refund or Abatement
• 4.24.9 Excise Tax Penalties Guidance
• 4.24.10 Appeals Referral Procedures
• 4.24.13 Overview of Excise Fuel Compliance Program
• 4.24.14 Excise Fuel Compliance Safety, Uniform, and Motor Vehicle Requirements
• 4.24.15 Excise Fuel Compliance Inspection, Sampling, and Shipping
• 4.24.16 Excise Fuel Compliance Report Writing, Case Processing and Appeals Procedures
• 4.24.17 Excise Summary Terminal Activity Reporting System (ExSTARS) Compliance Examination Procedures
• 4.24.18 Excise Case Selection
• 4.24.20 Excise Tax Report Writing Guide
• 4.24.21 Case Closings
• 4.24.22 Campus Procedures for Excise Taxes
• 4.24.23 Operational Procedures and Responsibilities for Form 637 Excise Tax Registrations and Secure Airport Terminals (SATs)
• 4.24.24 Form 637 Registration Files: Administrative Procedures for Initial Applications and Case Reviews
• 4.24.25 Issue Management System (IMS), Notebook and Workpapers
• 4.24.26 Excise Summary Terminal Activity Reporting System (ExSTARS) Coordinator Procedures

Chapter 25. Estate and Gift Tax

• 4.25.1 Estate and Gift Tax Examinations
• 4.25.2 Campus Estate and Gift
• 4.25.3 Planning, Classification, and Selection
• 4.25.4 International Estate and Gift Tax Examinations
• 4.25.5 Technical Guidelines for Estate and Gift Tax Issues
• 4.25.6 Report Writing Guide for Estate and Gift Tax Examinations
• 4.25.7 Estate and Gift Tax Penalty and Fraud Procedures
• 4.25.8 Delinquent Returns and SFR Procedures
• 4.25.9 Requests for Abatement, Claims for Refund, and Doubt as to Liability Offer in Compromise in Estate and Gift Tax Cases
• 4.25.10 Case Closing Procedures
• 4.25.11 Special Examination Procedures
• 4.25.12 Valuation Assistance
• 4.25.13 Appeals, Mediation, and Settlement Procedures
• 4.25.14 Miscellaneous Procedures

Chapter 26. Bank Secrecy Act

• 4.26.1 Introduction and Program Structure
• 4.26.3 Case Selection (CS)
• 4.26.4 BSA Search
• 4.26.5 Bank Secrecy Act History and Law
• 4.26.6 Bank Secrecy Act Examiner Responsibilities
• 4.26.7 Bank Secrecy Act Penalties
• 4.26.8 Special Procedures
• 4.26.9 Examination Techniques For Bank Secrecy Act Industries
• 4.26.10 Form 8300 History and Law
• 4.26.11 BSA Examiner Responsibilities for Form 8300 Examinations
• 4.26.12 Examination Techniques for Form 8300 Industries
• 4.26.13 Structuring
• 4.26.14 Disclosure
• 4.26.15 General Program
• 4.26.16 Report of Foreign Bank and Financial Accounts (FBAR)
• 4.26.17 Report of Foreign Bank and Financial Accounts (FBAR) Procedures

Chapter 27. Bankruptcy

• 4.27.1 Examiner Responsibilities and Procedures

Chapter 29. Partnership Control System (PCS)

• 4.29.1 Overview of the PCS
• 4.29.2 Maintaining the PCS Database
• 4.29.3 PCS Database Elements
• 4.29.4 PCS Reports
• 4.29.5 PCS TEFRA/ILSC Notices and Cover Letters

Chapter 30. LB&I General Procedures

• 4.30.1 Pre-Filing Agreement Program

Chapter 30. LMSB General Procedures

• 4.30.2 Other Technical Issues
• 4.30.4 LB&I Industry Program

Chapter 31. Pass-Through Entity Handbook

• 4.31.1 Introduction
• 4.31.2 TEFRA Examinations - Field Office Procedures
• 4.31.3 TEFRA Examinations - CPF Procedures
• 4.31.4 TEFRA Administrative Adjustment Request (AAR)
• 4.31.5 Investor Level Statute Control (ILSC) Examinations - Field Office Procedures
• 4.31.6 Investor Level Statute Control (ILSC) Pass-Through Examinations - CPF Procedures
• 4.31.7 TEFRA Bankruptcy
• 4.31.8 TEFRA and ILSC Examinations - Campus Identity Theft (IDT) Procedures
• 4.31.9 Centralized Partnership Audit Regime (BBA) Field Examination Procedures
• 4.31.10 Centralized Partnership Audit Regime (BBA) Chapter 2/2A-CPF Procedures
• 4.31.11 Other PTE Topics
• 4.31.13 Centralized Partnership Audit Regime (BBA) Post Field Examination Procedures

Chapter 32. Abusive Transactions

• 4.32.1 Process Guide for Combating Abusive Tax Avoidance Transactions
• 4.32.2 The Abusive Transactions (AT) Process
• 4.32.3 Coordination and Roles of Cross-Functional Units

Chapter 33. Electronic Business

• 4.33.1 Managing Electronic Records from Taxpayers and Third Parties

Chapter 34. SB/SE Emerging Issues

• 4.34.1 SB/SE Emerging Issues Process

Chapter 36. Joint Committee Procedures

• 4.36.1 Joint Committee Review Program Overview
• 4.36.2 Identification of Joint Committee Cases
• 4.36.3 Examination Team Responsibilities
• 4.36.4 Joint Committee Review Team Procedures
• 4.36.5 Reports

Chapter 37. Financial Products and Transactions

• 4.37.1 Financial Products Specialty

Chapter 46. LB&I Examination Process

• 4.46.1 General Information and Definitions
• 4.46.3 Planning the Examination
• 4.46.4 Executing the Examination
• 4.46.5 Resolving the Examination
• 4.46.6 Workpapers and Reports Resources
• 4.46.10 Outside Expert Program

Chapter 47. Computer Audit Specialist

• 4.47.1 Computer Audit Specialist Program (CAS)
• 4.47.2 CAS Technical and Procedural Information
• 4.47.3 Statistical Sampling Auditing Techniques

Chapter 48. Engineering Program

• 4.48.1 Overview of Engineering Program
• 4.48.2 Valuation Assistance for Cases Involving Works of Art
• 4.48.3 Tangible Personal Property Valuation Guidelines
• 4.48.4 Business Valuation Guidelines
• 4.48.5 Intangible Property Valuation Guidelines
• 4.48.6 Real Property Valuation Guidelines

Chapter 50. LB&I Compliance Integration

• 4.50.1 Campaign Development Process
• 4.50.2 Other Workload Selection and Research – Non-Campaign Compliance Programs
• 4.50.3 Large Corporate Compliance Program
• 4.50.5 Office of Tax Shelter Analysis (OTSA)

Chapter 51. LB&I Case Management

• 4.51.2 LB&I Administrative Guidance
• 4.51.4 LB&I/Appeals Fast Track Settlement Program (FTS)
• 4.51.8 Compliance Assurance Process (CAP)

Chapter 52. Global High Wealth Industry

• 4.52.1 Global High Wealth Program Processes and Procedures

Chapter 54. LB&I Subject Matter Experts (SMEs)

• 4.54.1 Roles and Responsibilities of SMEs

Chapter 60. International Procedures

• 4.60.1 Exchange of Information
• 4.60.2 Mutual Agreement Procedures and Report Guidelines
• 4.60.3 Tax Treaty Related Matters
• 4.60.11 International Compliance Assurance Program

Chapter 61. International Program Audit Guidelines

• 4.61.3 Development of IRC 482 Cases
• 4.61.11 Development of IRC 367 Transactions and Issues
• 4.61.12 Foreign Investment in Real Property Tax Act
• 4.61.13 Dual Consolidated Losses
• 4.61.14 Guidelines for Handling Delinquent Forms 1120-F and Requests for Waiver

Chapter 62. International Relations

• 4.62.1 International Visitors Program
• 4.62.3 Requests for Representation Funds and Gifts for Foreign Officials

Chapter 63. Withholding and International Individual Compliance

• 4.63.1 Overview of the Withholding Exchange & Individual International Compliance (WEIIC) Practice Area
• 4.63.2 LB&I WEIIC Practice Network Knowledge Management
• 4.63.3 Offshore Voluntary Disclosure Program, Streamlined Filing Compliance Procedures and Voluntary Disclosure Practice
• 4.63.4 International Individual Compliance Examination Procedures

Chapter 64. Central Withholding Agreement (CWA) Program

• 4.64.1 Case Development and Processing Guidelines

Chapter 65. FATCA Foreign Financial Institution (FFI) Operational Procedures and Compliance

• 4.65.1 IRS FFI List Publishing Process

Chapter 70. TE/GE Examinations

• 4.70.1 Affordable Care Act (ACA) Hospital Compliance Review
• 4.70.3 Promoter Investigations
• 4.70.5 Issue Identification and Research
• 4.70.6 Classification and Case Assignment (C&CA) Procedures
• 4.70.7 Special Review (SR) and Tax Exempt Quality Measurement System (TEQMS) Procedures
• 4.70.10 TE/GE Compliance Checks
• 4.70.11 Administrative Matters
• 4.70.12 Planning the Examinations
• 4.70.13 Executing the Examination
• 4.70.14 Resolving the Examination
• 4.70.15 Discrepancy Adjustments
• 4.70.16 TE/GE Technical Assistance, Technical Advice Requests and Requests for 7805(b) Relief
• 4.70.18 Tip Compliance Agreements
• 4.70.19 Church Tax Inquiries and Examinations Under IRC 7611
• 4.70.20 Bondholder Identification and Referrals

Chapter 71. Employee Plans Examination of Returns

• 4.71.21 Examination Procedures for Plans in U.S. Territories
• 4.71.23 Bankruptcy Procedures

Chapter 81. Tax Exempt Bonds (TEB) Examination Program and Procedures

• 4.81.12 Compliance Review of Form 8038-CP

Chapter 82. Tax Exempt Bonds Examination Guidelines

• 4.82.3 Direct Pay Bonds

Chapter 103. Compliance Data Environment (CDE)

• 4.103.1 CDE Application and Procedures

Chapter 119. BMF Liability Determination

• 4.119.1 BMF Underreporter (BUR) Control
• 4.119.3 BMF Underreporter (BUR) Manager and Coordinator Handbook
• 4.119.4 BMF Underreporter (BUR) Program

Part 41 document

Chapter 38

• 4.38.1 Organization and Responsibilities

Part 5. Collecting Process187 documents

Chapter 1. Field Collecting Procedures

• 5.1.1 Miscellaneous Collection Procedures
• 5.1.2 Remittances, Form 809 and Designated Payments
• 5.1.3 Safety, Security, and Control
• 5.1.4 Jeopardy, Termination, Quick and Prompt Assessments
• 5.1.5 Balancing Civil and Criminal Cases
• 5.1.7 Government Agencies, Federal Employees/Retirees, Military Personnel and Department of Defense Employees
• 5.1.8 Courtesy Investigations
• 5.1.9 Collection Appeal Rights
• 5.1.10 Taxpayer Contacts
• 5.1.11 Delinquent Return Investigations
• 5.1.12 Cases Requiring Special Handling
• 5.1.14 Field Collection Techniques and Other Assignments
• 5.1.15 Abatements, Reconsiderations and Adjustments
• 5.1.18 Locating Taxpayers and their Assets
• 5.1.19 Collection Statute Expiration
• 5.1.20 Collection Inventory
• 5.1.21 Collecting from Limited Liability Companies
• 5.1.22 Disclosure
• 5.1.23 Taxpayer Representation
• 5.1.24 Third-Party Payer Arrangements for Employment Taxes
• 5.1.25 IDRS and Data Security for Collection
• 5.1.28 Identity Theft for Collection Employees
• 5.1.29 Petition for Remission Program
• 5.1.32 Whistleblower Claims in Field Collection
• 5.1.33 Field Collection Fraud Development

Chapter 2. Reports

• 5.2.1 Collection Time Reporting
• 5.2.4 Collection Reports

Chapter 3. Entity Case Management Systems

• 5.3.1 ENTITY Case Management System (ENTITY)

Chapter 4. Case Processing

• 5.4.10 General Case Processing
• 5.4.11 CCP Installment Agreements
• 5.4.12 Field Office Resource Team
• 5.4.13 General CCP and Clerical Procedures

Chapter 5. Decedent Estates and Estate Taxes

• 5.5.1 Decedent and Estate Tax Accounts
• 5.5.2 Probate Proceedings
• 5.5.3 Working Decedent Cases
• 5.5.4 Proof of Claim Procedures in Decedent Cases
• 5.5.5 Processing Estate and Gift Tax Extensions
• 5.5.6 Collection on Accounts with Special Estate Tax Elections
• 5.5.7 Collecting Estate Tax
• 5.5.8 Advisory Responsibilities for Processing Estate Tax Liens
• 5.5.9 Collecting Gift Tax and Generation-Skipping Transfer Tax

Chapter 6. Collateral Agreements

• 5.6.1 Collateral Agreements and Security Type Collateral
• 5.6.2 Maintenance

Chapter 7. Trust Fund Compliance

• 5.7.1 FTD Alerts
• 5.7.2 Letter 903 Process
• 5.7.3 Establishing Responsibility and Willfulness for the Trust Fund Recovery Penalty (TFRP)
• 5.7.4 Investigation and Recommendation of the TFRP
• 5.7.5 Collectibility Determination
• 5.7.6 Trust Fund Penalty Assessment Action
• 5.7.7 Payment Application and Refund Claims
• 5.7.8 In-Business Repeater or Pyramiding Taxpayers
• 5.7.9 Federal Contractors
• 5.7.10 Control Point Monitoring (CPM) Trust Fund Recovery Penalty (TFRP) Case Processing

Chapter 8. Offer in Compromise

• 5.8.1 Overview
• 5.8.2 Centralized Offer in Compromise Initial Processing and Processability
• 5.8.3 Centralized Offer in Compromise Transfers, Perfection, and Case Building
• 5.8.4 Investigation
• 5.8.5 Financial Analysis
• 5.8.6 Collateral Agreements
• 5.8.7 Return, Terminate, Withdraw, and Reject Processing
• 5.8.8 Acceptance Processing
• 5.8.9 Actions on Post-Accepted Offers
• 5.8.10 Special Case Processing
• 5.8.11 Effective Tax Administration
• 5.8.12 Independent Administrative Review

Chapter 9. Bankruptcy and Other Insolvencies

• 5.9.1 Overview of Bankruptcy
• 5.9.2 The Bankruptcy Code and Collection
• 5.9.3 Debtors' Delinquent Accounts
• 5.9.4 Common Bankruptcy Issues
• 5.9.5 Opening a Bankruptcy Case
• 5.9.6 Processing Chapter 7 Bankruptcy Cases
• 5.9.7 Processing Chapter 9 and Chapter 15 Bankruptcy Cases
• 5.9.8 Processing Chapter 11 Bankruptcy Cases
• 5.9.9 Processing Chapter 12 Bankruptcy Cases
• 5.9.10 Processing Chapter 13 Bankruptcy Cases
• 5.9.11 Insolvency Mail Processing
• 5.9.12 Insolvency Automated Processes
• 5.9.13 Manual Proofs of Claim and Common Claim Issues
• 5.9.14 Automated Proofs of Claim (APOC)
• 5.9.15 Payments in Bankruptcy
• 5.9.16 Insolvency Case Monitoring
• 5.9.17 Closing a Bankruptcy Case
• 5.9.18 Automated Discharge System (ADS)
• 5.9.19 Insolvency Disclosure and Telephone Procedures
• 5.9.20 Non-Bankruptcy Insolvencies
• 5.9.21 Electronic Proofs of Claim (EPOC)

Chapter 10. Seizure and Sale

• 5.10.1 Pre-Seizure Considerations
• 5.10.2 Securing Approval for Seizure Actions and Post-Approval Actions
• 5.10.3 Conducting the Seizure
• 5.10.4 Actions Prior to Sale
• 5.10.5 Sale Procedures
• 5.10.6 Post Sale Actions and Responsibilities of Advisory
• 5.10.7 Acquired Property and Property Redeemed by the United States
• 5.10.8 Judicial Sales
• 5.10.9 Property Appraisal and Liquidation Specialists (PALS) Valuation Standards and Guidelines

Chapter 11. Notice of Levy

• 5.11.1 Background, Pre-Levy Actions, Restrictions on Levy & Post-Levy Actions
• 5.11.2 Serving Levies, Releasing Levies and Returning Property
• 5.11.3 Jeopardy Levy without a Jeopardy Assessment
• 5.11.4 Bank Levies
• 5.11.5 Levy on Wages, Salary, and Other Income
• 5.11.6 Notice of Levy in Special Cases
• 5.11.7 Automated Levy Programs

Chapter 12. Federal Tax Liens

• 5.12.1 Lien Program Overview
• 5.12.2 Notice of Lien Determinations
• 5.12.3 Lien Release and Related Topics
• 5.12.4 Judicial/Non-Judicial Foreclosures
• 5.12.5 Redemptions
• 5.12.6 Appeals Processes Involving Liens
• 5.12.7 Notice of Lien Preparation and Filing
• 5.12.8 Notice of Lien Refiling
• 5.12.9 Withdrawal of Notice of Federal Tax Lien
• 5.12.10 Lien Related Certificates
• 5.12.11 Lien Special Topics

Chapter 13. Collection Quality Measurement

• 5.13.1 Embedded Quality Collection Field Organizations Administrative Guidelines

Chapter 14. Installment Agreements

• 5.14.1 Securing Installment Agreements (Payment Plans)
• 5.14.2 Partial Payment Installment Agreements and the Collection Statute Expiration Date (CSED)
• 5.14.3 Deadlines, Payments, and Requests for Installment Agreements Made to Delay Collection
• 5.14.4 Withdrawals and Installment Agreements with Special Circumstances
• 5.14.5 Simple Payment Plans, Guaranteed Installment Agreements, and Simple Payment Plans (Business Trust Fund)
• 5.14.7 BMF Installment Agreements
• 5.14.9 Independent Review and Appeals
• 5.14.10 Payroll Deduction Agreements and Direct Debit Installment Agreements
• 5.14.11 Defaulted Installment Agreements, Terminated Agreements and Appeals of: Proposed Terminations (Defaults), and Terminated Installment Agreements
• 5.14.13 Routine and Manually Monitored Installment Agreement Dispositions

Chapter 15. Financial Analysis

• 5.15.1 Financial Analysis Handbook

Chapter 16. Currently Not Collectible

• 5.16.1 Currently Not Collectible

Chapter 17. Legal Reference Guide for Revenue Officers

• 5.17.1 General Information
• 5.17.2 Federal Tax Liens
• 5.17.3 Levy and Sale
• 5.17.4 Suits by the United States
• 5.17.5 Suits Against the United States
• 5.17.6 Summonses
• 5.17.7 Liability of Third Parties for Unpaid Employment Taxes
• 5.17.8 General Provisions of Bankruptcy
• 5.17.9 Chapter 7 Bankruptcy (Liquidation)
• 5.17.10 Chapter 11 Bankruptcy (Reorganization)
• 5.17.11 Chapter 13 Bankruptcy (Individuals with Regular Income) and Chapter 12 Bankruptcy (Family Farmers or Fishermen with Regular Income)
• 5.17.12 Investigations and Reports
• 5.17.13 Insolvencies and Decedents' Estates
• 5.17.14 Fraudulent Transfers and Transferee and Other Third Party Liability
• 5.17.15 Termination and Jeopardy Assessments and Jeopardy Collection

Chapter 18. Liability Determination

• 5.18.1 Automated Substitute for Return (ASFR) Program
• 5.18.2 Business Returns IRC 6020(b) Processing

Chapter 19. Liability Collection

• 5.19.1 Balance Due
• 5.19.2 Individual Master File (IMF) Return Delinquency
• 5.19.3 Backup Withholding Program
• 5.19.4 Enforcement Action
• 5.19.5 ACS Inventory
• 5.19.6 ACS Support
• 5.19.7 Monitoring Offer In Compromise
• 5.19.8 Collection Appeal Rights
• 5.19.9 Automated Levy Programs
• 5.19.10 Collection Operations Transcript Processing
• 5.19.11 Withholding Compliance Program
• 5.19.12 Centralized Lien Operation
• 5.19.13 Campus Procedures for Securing Financial Information
• 5.19.14 Trust Fund Recovery Penalty (TFRP)
• 5.19.15 Federal Agency Delinquency (FAD) Program
• 5.19.16 Compliance Services Collection Operations (CSCO) Clerical Procedures
• 5.19.17 Campus Procedures for Currently Not Collectible and Offers in Compromise
• 5.19.18 Federal Employee/Retiree Delinquency Initiative (FERDI)
• 5.19.19 Campus Collection International Case Processing (CCICP)
• 5.19.21 Campus Procedures for Handling Identity Theft
• 5.19.22 Business Master File (BMF) Return Delinquency
• 5.19.23 Restitution - Based Assessments Processing
• 5.19.24 Doubt as to Liability Offer in Compromise
• 5.19.25 Passport Program
• 5.19.26 Liability Collection, Campus Procedures for IRC 965 - Transition Tax on Untaxed Foreign Earnings
• 5.19.27 Bipartisan Budget Act (BBA) Assessment Processing

Chapter 20. Abusive Tax Avoidance Transactions (ATAT)

• 5.20.1 Abusive Tax Avoidance Transaction Program
• 5.20.2 Abusive Tax Avoidance Transactions Time Reporting
• 5.20.3 Third Party Contacts
• 5.20.4 Summons Procedures
• 5.20.6 Whipsaw Assessments
• 5.20.7 Monitoring of Promoter/Preparer Injunctions (IRC 7407 and 7408)
• 5.20.8 Promoter/Preparer Investigations
• 5.20.10 Identification and Processing of Frivolous Documents
• 5.20.11 Examination Reconsiderations and Referrals
• 5.20.12 Initial Contact and Research Actions Related to Abusive Tax Avoidance Transactions cases

Chapter 21. International and Insular Issues

• 5.21.1 Expanded Definition of International Field Collection (FC) Program Casework
• 5.21.2 Offshore Information Gathering Techniques
• 5.21.3 Collection Tools for International Cases
• 5.21.4 Payments Made in Foreign Currency
• 5.21.5 International Field Calls
• 5.21.6 Foreign Financial Account Reporting
• 5.21.7 Special Cases
• 5.21.8 Adjustments to International Cases

Part 6. Human Resources Management49 documents

Chapter 10. Agency Accountability Systems

• 6.10.1 IRS Personnel Staffing Accountability

Chapter 213. Excepted Service

• 6.213.1 Employment in the Excepted Service

Chapter 250. 0 Strategic Human Capital Management

• 6.250.3 Delegated Examining Authority

Chapter 300. 0 Employment (General)

• 6.300.1 Employment (General)

Chapter 304. Expert and Consultant Appointments

• 6.304.1 Expert and Consultant Appointments

Chapter 307. Veterans Recruitment Appointments

• 6.307.1 Veterans Employment Programs and Restoration to Duty

Chapter 308. Volunteer Service

• 6.308.1 Student Volunteer Service

Chapter 315. Career and Career Conditional Employment

• 6.315.1 Career and Career-Conditional Employment
• 6.315.2 Probationary Period for Career and Career-Conditional Employment

Chapter 330. Recruitment, Selection, and Placement

• 6.330.1 Recruitment Selection and Placement

Chapter 332. Strategic Recruitment

• 6.332.2 New Hire Eligibility and Pre-Employment Review

Chapter 334. Temporary Assignments Under the Intergovernmental Personnel Act (IPA)

• 6.334.1 Temporary Assignments under the Intergovernmental Personnel Act (IPA)

Chapter 335. Promotion and Internal Placement

• 6.335.2 Training and Development Programs under the Merit Promotion Plan

Chapter 337. 7 Examining System

• 6.337.1 Alternative Rating and Selection

Chapter 338. Qualification Requirements

• 6.338.1 Qualification Requirements

Chapter 340. Other Than Full-Time Career Employment

• 6.340.1 Other Than Full-Time Career Employment (Part-Time, Seasonal, and Intermittent)

Chapter 350. Job Abolishment Procedures - Non Reduction in Force (RIF)

• 6.350.1 Use of Non-Reduction in Force (RIF) Job Abolishment Procedures

Chapter 410. Learning and Education

• 6.410.8 Learning Management System Standards
• 6.410.9 Training Evaluation Policy

Chapter 430. Performance Management

• 6.430.1 Performance Management Requirements
• 6.430.3 Performance Management Program for Evaluating Managers, Management Officials and Confidential Management/Program Analysts

Chapter 430. 0 Performance Management

• 6.430.4 Performance and Reduction in Force
• 6.430.5 Performance Appraisals for Temporary Assignments

Chapter 432. Performance Base Reduction in Grade and Removal Actions

• 6.432.1 Addressing Poor Performance

Chapter 451. Employee Performance and Utilization

• 6.451.1 Awards

Chapter 511. Position Classification

• 6.511.1 Position Management and Classification Policy and Operational Guidance

Chapter 530. Aggregate Limitations on Pay and Special Rate Schedules

• 6.530.1 Aggregate Limitation on Pay and Special Rate Schedules

Chapter 531. Pay Under the General Schedule

• 6.531.1 Pay Under the General Schedule and IRS Payband System

Chapter 536. Grade and Pay Retention

• 6.536.1 IRS Grade/Band and Pay Retention

Chapter 550. Pay Administration

• 6.550.1 Pay Administration - General
• 6.550.2 Premium Pay Under Title 5 and the Fair Labor Standards Act (FLSA) and Compensatory Time Off for Travel
• 6.550.3 Severance Pay

Chapter 553. Reemployment of Civilian Retirees to Meet Exceptional Employment Needs

• 6.553.1 Reemployed Annuitants (REA) with a Salary Offset Waiver

Chapter 575. Recruitment, Relocation, Retention, and Extended Assignment Incentives

• 6.575.1 IRS Recruitment, Relocation, Retention, and Extended Assignment Incentives

Chapter 576. Voluntary Separation Incentive Payments (VSIP)

• 6.576.1 Use of Direct Buyouts (VSIP) and Job Swaps

Chapter 630. Absence and Leave

• 6.630.1 IRS Absence and Leave
• 6.630.2 Absence and Leave for Military-Related Reasons
• 6.630.4 Administrative Leave, Investigative Leave, Notice Leave, and Weather and Safety Leave
• 6.630.5 Leave and Flexibilities for Birth, Adoption, Foster Care, or Child Bereavement

Chapter 711. Labor-Management Relations

• 6.711.1 Labor Relations Authorities

Chapter 731. Suitability Determinations for Employment

• 6.731.1 Suitability Determinations for Employment

Chapter 735. Ethics and Conduct Matters

• 6.735.1 Ethics and Conduct Matters: Guidance
• 6.735.2 IRS Outside Employment

Chapter 752. Disciplinary Suspensions and Adverse Actions

• 6.752.1 Non-disciplinary, Disciplinary, and Adverse Actions

Chapter 771. Agency Grievance System

• 6.771.1 Processing Agency Grievances

Chapter 800. Employee Benefits

• 6.800.1 Workers’ Compensation Program
• 6.800.3 IRS Employee Assistance Program and Work-Life Referral Services, Drug Free Workplace Program, and Domestic Violence, Sexual Assault and Stalking
• 6.800.4 Lactation Program

Chapter 959. IRS Broadbanding Systems - IRS Payband System

• 6.959.1 IRS Payband System

Part 61 document

Chapter 792

• 6.792.1 Child Care Subsidy Program

Part 7. Rulings and Agreements56 documents

Chapter 1. TE/GE Administrative Procedures and Programs

• 7.1.1 Employee Plans
• 7.1.2 Exempt Organizations Administrative Procedures
• 7.1.5 Employee Plans Technical Advice Procedures
• 7.1.6 Employee Plans Technical - Case Processing Procedures
• 7.1.7 Processing Information Requests

Chapter 2. TE/GE Closing Agreements

• 7.2.1 Closing Agreements Originating in EP Technical
• 7.2.2 Employee Plans Compliance Resolution System (EPCRS)
• 7.2.3 Tax Exempt Bonds Voluntary Closing Agreement Program
• 7.2.4 Employee Plans Voluntary Closing Agreement Requests

Chapter 11. Employee Plans Determination Letter Program

• 7.11.1 Employee Plans Determination Letter Program
• 7.11.2 EP Case Assignment Guide
• 7.11.3 Tax Exempt Quality Measurement System (TEQMS)
• 7.11.4 IRC 401(a) and 403(b) Pre-Approved Plans Program
• 7.11.5 Proper Use of Determination Letter Caveats
• 7.11.6 Multiemployer Plans
• 7.11.7 Multiple Employer Plans
• 7.11.8 EP Determinations Closing Agreement Program
• 7.11.9 Mandatory and TEQMS Case Reviews
• 7.11.10 EP Examination and Fraud Referral Procedures
• 7.11.11 Proposed Adverse Cases
• 7.11.12 Preparing Technical Advice Requests
• 7.11.13 Employee Plans Determination IDRS Access Procedures
• 7.11.14 Administrative Procedures

Chapter 12. Employee Plans Guidelines

• 7.12.1 Plan Terminations

Chapter 13. Employee Plans Automated Processing Procedures

• 7.13.1 Determination Letter Applications
• 7.13.5 Letter Generation
• 7.13.7 Moving Cases through the EDS Inventory Control Subsystem
• 7.13.8 EDS Unpostables

Chapter 14. Employee Plans EDS User Manual

• 7.14.1 Introduction
• 7.14.2 Data Entry
• 7.14.5 Inventory Control System (ICS)
• 7.14.6 Management Information System (MIS)

Chapter 15. Employee Plans TEDS User Manual

• 7.15.1 Employee Plans User Manual Introduction
• 7.15.4 Tax Exempt Determination System (TEDS) Roles and Delegation
• 7.15.6 Navigating the Tax Exempt Determination System (TEDS)
• 7.15.7 Electronic Case Processing
• 7.15.8 Tax Exempt Determinations Systems (TEDS) Routing Slip Features

Chapter 20. Exempt Organizations Determination Letter Program

• 7.20.1 Exempt Organizations Determination Letter Overview
• 7.20.2 Determination Letter Processing of Exempt Organizations
• 7.20.3 Processing Foundation Classification and Miscellaneous Requests
• 7.20.4 Automatic Revocation and Other Special Determination Issues
• 7.20.5 Review Procedures for EO Determinations
• 7.20.6 Anti-Terrorism and Other Emerging Issues
• 7.20.9 Processing Form 1023-EZ

Chapter 21. Exempt Organizations Determinations Processing

• 7.21.1 Exempt Organizations Determinations Processing Overview
• 7.21.2 Processing User Fees
• 7.21.5 Determination Case Processing Assistance
• 7.21.8 EDS Unpostables
• 7.21.10 Processing EO Correspondence Requests

Chapter 22. Exempt Organizations Determination Letter Automation Systems

• 7.22.1 Determination Letter Automation Systems Overview
• 7.22.4 Modified EO-EP Determination System (MEDS) User Manual
• 7.22.8 EP/EO Determination System (EDS) User Manual

Chapter 28. Exempt Organizations Disclosure Procedures

• 7.28.2 Information Disclosure to State Officials Under IRC 6104(c)
• 7.28.4 Public Inspection of Written Determinations Under IRC 6110

Chapter 40. LB&I Initiatives with Other Business Units

• 7.40.1 Industry Issue Resolution (IIR) Program

Chapter 50. Form SS-8 Worker Classification Determinations

• 7.50.1 Form SS-8 Processing Handbook

Part 8. Appeals103 documents

Chapter 1. Appeals Function

• 8.1.1 Appeals Operating Directives and Guidelines
• 8.1.3 Working Cases in Appeals
• 8.1.6 Disclosure, Security and Outside Contacts
• 8.1.7 AQMS Purpose and Guidelines
• 8.1.8 Employee Tax Compliance
• 8.1.9 Closed Case Referrals and Customer Service Contacts
• 8.1.10 Ex Parte Communications

Chapter 2. Pre 90-Day and 90-Day Cases

• 8.2.1 Agreed Pre-90-Day Income Tax Cases
• 8.2.2 Statutory Notice of Deficiency Cases
• 8.2.3 Related, Whipsaw and Inactive Cases

Chapter 4. Appeals Docketed Cases

• 8.4.1 Procedures for Processing and Settling Docketed Cases
• 8.4.2 Campus Appeals Docketed Cases
• 8.4.4 Examination Assistance Requests

Chapter 6. Conference and Settlement Practices

• 8.6.1 Conference and Issue Resolution
• 8.6.2 Appeals Case Memo Procedures
• 8.6.3 Appeals Rulings
• 8.6.4 Reaching Settlement and Securing an Appeals Agreement Form
• 8.6.5 Identity Theft Procedures

Chapter 7. Technical and Procedural Guidelines

• 8.7.1 Guidelines for Cases with Special Issues
• 8.7.3 Domestic and International Operations Programs
• 8.7.4 Appeals Estate and Gift Tax Cases
• 8.7.5 Transferee and Transferor Liabilities
• 8.7.6 Appeals Bankruptcy Cases
• 8.7.7 Claim and Overassessment Cases
• 8.7.8 Tax Exempt and Government Entities (TE/GE) Cases
• 8.7.9 Joint Committee (JC) Cases
• 8.7.10 Excise Tax Cases and IRA Adjustments
• 8.7.11 Working Appeals Team Cases
• 8.7.12 Appeals Innocent Spouse Case Procedures
• 8.7.13 e-file Cases
• 8.7.14 Freedom of Information Act (FOIA) Administrative Appeal Cases
• 8.7.15 Administrative Cost and Qualified Offer Cases
• 8.7.16 Appeals Employment Tax Procedures
• 8.7.17 Appeals Remittance Procedures
• 8.7.18 Return Preparer Misconduct Cases
• 8.7.19 Net Rate Netting Procedures for Appeals
• 8.7.20 Appeals Cases Involving Shared Responsibility Payment (SRP) Under IRC 5000A
• 8.7.21 Employer Shared Responsibility Payment (ESRP) Under IRC 4980H

Chapter 10. Appeals Reports and Projects

• 8.10.1 Internal Reports
• 8.10.2 Reports to Outside Officials
• 8.10.3 Appeals Inventory Validation Process

Chapter 11. Penalties Worked in Appeals

• 8.11.1 Return Related Penalties in Appeals
• 8.11.3 Return Preparer Penalty Cases
• 8.11.4 Penalty Appeals (PENAP)
• 8.11.5 International Penalties
• 8.11.6 FBAR Penalties
• 8.11.7 Abusive Transaction Penalties
• 8.11.8 Miscellaneous Penalties

Chapter 13. Closing Agreements

• 8.13.1 Processing Closing Agreements in Appeals

Chapter 17. Settlement Computations and Statutory Notices of Deficiency

• 8.17.2 General Settlement and Rule 155 Computations
• 8.17.3 Preparing a Statement of Account
• 8.17.4 Notices of Deficiency
• 8.17.5 Special Computation Formats, Forms and Worksheets
• 8.17.6 Interest Issues in Settlement Computations
• 8.17.7 Penalties/Additions to Tax in Computations

Chapter 18. Valuation Assistance

• 8.18.1 Valuation Assistance Procedures

Chapter 19. Appeals Pass-Through Entity Handbook

• 8.19.1 Procedures and Authorities
• 8.19.2 Managers/TEFRA Resources
• 8.19.6 Partner Cases
• 8.19.7 Administrative Adjustment Request
• 8.19.8 Collection Cases
• 8.19.9 Non-TEFRA Procedures
• 8.19.10 Receipt, Assignment, and Consideration of TEFRA Partnership Cases
• 8.19.11 Agreed TEFRA Partnership Cases
• 8.19.12 Final Partnership Administrative Adjustment
• 8.19.13 Docketed and Department of Justice Cases
• 8.19.14 Bipartisan Budget Act of 2015 Procedures

Chapter 20. Account and Processing Support (APS)

• 8.20.3 Appeals Centralized Database System (ACDS)
• 8.20.5 Carding New Receipts
• 8.20.6 Interim Actions
• 8.20.7 Closing Procedures
• 8.20.10 Appeals Processing Employee Automated System (PEAS)

Chapter 21. Appeals Statute Responsibility

• 8.21.1 General Statute Responsibility
• 8.21.2 Account and Processing Support (APS) Statute Responsibility
• 8.21.3 Appeals Technical Employees Statute Responsibility
• 8.21.4 Appeals Management Statute Responsibility
• 8.21.5 Statutes on Collection Cases
• 8.21.6 Statute Information on TEFRA Cases
• 8.21.7 Barred Statute Procedures

Chapter 22. Collection Due Process

• 8.22.4 Collection Due Process Appeals Program
• 8.22.5 Receipt, Control and Pre-Conference Considerations
• 8.22.6 Cases Requiring Special Handling
• 8.22.7 Alternatives to Collection Action
• 8.22.8 Liability Issues and Relief from Liability
• 8.22.9 Closing and Post Closing Actions

Chapter 23. Offer in Compromise

• 8.23.1 Offer in Compromise Overview
• 8.23.2 Receipt and Control of Non-Collection Due Process (CDP) Offers
• 8.23.3 Evaluation of Offers in Compromise
• 8.23.4 Acceptance, Rejection, Withdrawal and Default Procedures for Non-Collection Due Process (CDP) Offers
• 8.23.7 Doubt as to Liability

Chapter 24. Collection Appeals Program and Jeopardy Levy Appeals

• 8.24.1 Collection Appeals Program (CAP)
• 8.24.2 Jeopardy Levy Appeals

Chapter 25. Trust Fund Recovery Penalty (TFRP)

• 8.25.1 Trust Fund Recovery Penalty (TFRP) Overview and Authority
• 8.25.2 Working Trust Fund Recovery Penalty Cases in Appeals

Chapter 26. Alternative Dispute Resolution (ADR) Program

• 8.26.1 Fast Track Settlement for Large Business and International (LB&I) Taxpayers
• 8.26.2 Fast Track Settlement for Small Business/Self Employed (SB/SE) Taxpayers
• 8.26.3 Fast Track Mediation for Collection Cases
• 8.26.4 Early Referral Procedures
• 8.26.5 Post Appeals Mediation (PAM) Procedures for Non-Collection Cases
• 8.26.7 Fast Track Settlement (FTS) for Tax-Exempt/Government Entities (TE/GE) Taxpayers
• 8.26.8 Compliance Assurance Process - Fast Track Settlement
• 8.26.9 Post-Appeals Mediation Procedures for Collection Cases
• 8.26.11 Rapid Appeals Process (RAP)

Part 82 documents

Chapter 27

• 8.27.1 Administrative Support, Case Processors
• 8.27.2 Redaction Support

Part 9. Criminal Investigation56 documents

Chapter 1. Criminal Investigation Mission and Strategies

• 9.1.1 Mission
• 9.1.2 Authority
• 9.1.3 Criminal Statutory Provisions and Common Law
• 9.1.4 Criminal Investigation Directives

Chapter 2. Skills and Training

• 9.2.1 Training
• 9.2.2 Physical Fitness Program
• 9.2.3 Use of Force Procedures

Chapter 3. Disclosure and Publicity

• 9.3.1 Disclosure
• 9.3.2 Publicity and Internal Communications

Chapter 4. Investigative Techniques

• 9.4.1 Investigation Initiation
• 9.4.2 SOURCES OF INFORMATION
• 9.4.4 Requests for Information
• 9.4.5 Interviews
• 9.4.6 Surveillance and Non-Consensual Monitoring
• 9.4.7 CONSENSUAL MONITORING
• 9.4.8 Undercover Operations
• 9.4.9 Search Warrants, Evidence and Chain of Custody
• 9.4.11 Investigative Services
• 9.4.12 Arrests
• 9.4.13 Financial Investigative Task Force

Chapter 5. Investigative Process

• 9.5.1 Administrative Investigations and General Investigative Procedures
• 9.5.2 Grand Jury Investigations
• 9.5.3 Criminal Investigation Strategies
• 9.5.5 Money Laundering and Currency Crimes
• 9.5.8 Investigative Reports
• 9.5.9 Methods of Proof
• 9.5.11 Other Investigations
• 9.5.12 Processing Completed Criminal Investigation Reports
• 9.5.13 Civil Considerations
• 9.5.14 Closing Procedures

Chapter 6. Trial and Court Related Activities

• 9.6.2 Plea Agreements and Sentencing Process
• 9.6.3 Pre-Trial Procedures
• 9.6.4 Trial

Chapter 7. Asset Seizure and Forfeiture

• 9.7.1 Roles, Responsibilities, and Authorities
• 9.7.2 Civil Seizure and Forfeiture
• 9.7.3 Criminal Forfeiture
• 9.7.4 PRE-SEIZURE PLANNING
• 9.7.5 Forms, Processing, and Documentation
• 9.7.6 Custody and Storage of Seized Assets
• 9.7.7 Claims And Petitions
• 9.7.8 Disposition of Seized and Forfeited Property
• 9.7.9 Equitable Sharing and Reverse Asset Sharing
• 9.7.10 International Seizures and Forfeitures
• 9.7.11 Abandoned Property
• 9.7.12 Evidence Seizures
• 9.7.13 Title 26 Seizures for Forfeiture

Chapter 8. Scheme Development

• 9.8.1 Refund Fraud & Investigative Support

Chapter 9. Criminal Investigation Management Information System (CIMIS)

• 9.9.1 Employee Criminal Investigation Management Information System Responsibilities and Procedures
• 9.9.4 Criminal Investigation Management Information System Data Fields

Chapter 10. Administrative Databases and Software

• 9.10.1 Criminal Investigation Management Information System Equipment Inventory

Chapter 11. Fiscal and Personnel Matters

• 9.11.1 Fiscal and Budgetary Matters
• 9.11.2 Domestic and Foreign Travel
• 9.11.3 INVESTIGATIVE PROPERTY
• 9.11.4 Personnel Matters
• 9.11.5 Special Agent Medical Policies

Chapter 12. Administrative and Recordkeeping Matters

• 9.12.1 Miscellaneous Administrative Procedures

Part 10. Security, Privacy and Assurance15 documents

Chapter 2. Physical Security Program

• 10.2.1 Physical Security
• 10.2.5 Identification Media
• 10.2.6 Pocket Commissions
• 10.2.8 Incident Reporting

Chapter 6. Continuity Operations

• 10.6.3 Test, Training, and Exercise Requirements
• 10.6.4 Incident Management Program
• 10.6.5 Annual Certification Requirements
• 10.6.6 Pandemic Plan Requirements
• 10.6.7 Emergency Notification System (AtHoc)

Chapter 8. Information Technology (IT) Security

• 10.8.12 Container Platform Security Policy
• 10.8.24 Cloud Computing Security Policy
• 10.8.50 Enterprise Incident, Vulnerability, and Security Patch Management
• 10.8.62 Information System Contingency Plan (ISCP) and Disaster Recovery (DR) Test, Training, and Exercise (TT&E) Process

Chapter 9. National Security Information

• 10.9.1 Classified National Security Information

Chapter 10. Identity Assurance

• 10.10.2 Authentication Risk Assessments in Non-Digital Channels

Part 10. Security, Privacy, Assurance and Artificial Intelligence36 documents

Chapter 2. Physical Security Program

• 10.2.9 Occupant Emergency Planning
• 10.2.14 Methods of Providing Protection
• 10.2.18 Physical Access Control (PAC)

Chapter 5. Privacy and Information Protection

• 10.5.1 Privacy Policy
• 10.5.2 Privacy Compliance and Assurance (PCA) Program
• 10.5.4 Incident Management Program
• 10.5.5 IRS Unauthorized Access, Attempted Access or Inspection of Taxpayer Records (UNAX) Program Policy, Guidance, and Requirements
• 10.5.6 Privacy Act
• 10.5.7 Use of Pseudonyms by IRS Employees
• 10.5.8 Sensitive But Unclassified (SBU) Data Policy: Protecting SBU in Non-Production Environments

Chapter 6. Continuity Operations

• 10.6.1 Overview of Continuity Planning
• 10.6.8 Automated External Defibrillator (AED) Program

Chapter 8. Information Technology (IT) Security

• 10.8.1 Security Policy
• 10.8.2 IT Security Roles and Responsibilities
• 10.8.5 Domain Name System (DNS) Security Policy
• 10.8.6 Application Security and Development
• 10.8.11 Application Security Policy
• 10.8.13 Business Impact Analysis (BIA) Security Policy
• 10.8.15 General Platform Operating System Security Policy
• 10.8.21 Database Security Policy
• 10.8.22 Web Server Security Policy
• 10.8.23 Application Server Security Policy
• 10.8.26 Wireless and Mobile Device Security Policy
• 10.8.27 Personal Use of Government Furnished Information Technology Equipment and Resources
• 10.8.33 Mainframe System Security Policy
• 10.8.34 IDRS Security Controls
• 10.8.54 Minimum Firewall Administration Requirements
• 10.8.55 Network Security Policy
• 10.8.60 IT Service Continuity Management (ITSCM) Policy and Guidance
• 10.8.63 Central Log Server Security Policy

Chapter 10. Identity Assurance

• 10.10.1 IRS Electronic Signature (e-Signature) Program
• 10.10.3 Centralized Authentication Policy – Centralizing Identity Proofing for Authentication Across All IRS Channels
• 10.10.4 Authorization of Entity Access Policy

Chapter 23. Personnel Security

• 10.23.1 National Security Positions and Access to Classified Information
• 10.23.2 Contractor Investigations
• 10.23.3 Personnel Security Operations

Part 101 document

Chapter 24

• 10.24.1 IRS Policy for Artificial Intelligence (AI) Governance

Part 11. Communications and Liaison46 documents

Chapter 1. Communications

• 11.1.1 Introduction
• 11.1.3 Contact with the Public and the Media
• 11.1.4 Content Policies and Standards for Intranet Sites

Chapter 3. Disclosure of Official Information

• 11.3.1 Introduction to Disclosure
• 11.3.2 Disclosure to Persons with a Material Interest
• 11.3.3 Disclosure to Designees and Practitioners
• 11.3.4 Congressional Inquiries
• 11.3.5 Fees
• 11.3.6 Seals and Certifications
• 11.3.7 Freedom of Information Act Reading Room Operations
• 11.3.9 Exempt Organizations
• 11.3.10 Employee Plans Information
• 11.3.11 Information Available to the Public
• 11.3.12 Designation of Documents
• 11.3.13 Freedom of Information Act
• 11.3.21 Disclosure of Returns and Return Information for Tax Administrative Purposes under IRC 6103(k)
• 11.3.22 Disclosure to certain Federal Officers and Employees for Tax Administration Purposes under IRC 6103(h)
• 11.3.23 Disclosure to the Government Accountability Office (GAO)
• 11.3.24 Disclosures to Contractors
• 11.3.25 Disclosure to Foreign Countries Pursuant to Tax Treaties
• 11.3.26 Wagering Tax Information
• 11.3.27 Disclosure of Returns and Return Information to Grand Juries
• 11.3.28 Disclosure to Federal Agencies for Administration of Non-Tax Criminal Laws
• 11.3.29 Disclosure to Government Agencies for Administration of Nontax Laws
• 11.3.30 Disclosure to the President
• 11.3.31 Federal Tax Check Service
• 11.3.32 Disclosure to States for Tax Administration Purposes
• 11.3.34 Disclosure for Non-tax Criminal Violations
• 11.3.35 Requests and Demands for Testimony and Production of Documents
• 11.3.36 Safeguard Review Program
• 11.3.37 Recordkeeping and Accounting for Disclosures
• 11.3.39 Computer Matching and Privacy Protection Act
• 11.3.40 Disclosures Involving Trust Fund Recovery Penalty Assessments
• 11.3.41 Disclosure Case Processing and Inventory Management

Chapter 4. Office of Governmental Liaison

• 11.4.1 Governmental Liaison Operations
• 11.4.2 Data Exchange Program

Chapter 5. Legislative Affairs

• 11.5.1 180-Day Letter Program
• 11.5.2 Congressional Affairs Program
• 11.5.4 Legislative Analysis and Tracking Implementation Services Program

Chapter 51. Large Business and International Communications

• 11.51.1 LB&I Audit Program Process for TIGTA and GAO
• 11.51.2 LB&I Source Publishing Standards
• 11.51.3 Preparation of Compliance Alerts

Chapter 53. 3 Small Business/Self-Employed

• 11.53.3 CSO Support, Disaster Assistance and Issue Management Resolution System
• 11.53.5 Stakeholder Liaison (SL) Activities

Chapter 53. Small Business/Self-Employed

• 11.53.4 Oversight Liaison Programs

Chapter 55. Wage and Investment

• 11.55.2 Communications and Liaison

Part 13. Taxpayer Advocate Service34 documents

Chapter 1. Taxpayer Advocate Case Procedures

• 13.1.4 TAS Authorities
• 13.1.5 Taxpayer Advocate Service (TAS) Confidentiality
• 13.1.6 Casework Communications
• 13.1.7 Taxpayer Advocate Service (TAS) Case Criteria
• 13.1.8 Congressional Affairs Program
• 13.1.9 Executive Correspondence Case Procedures
• 13.1.10 Special Processes
• 13.1.11 Case and Inventory Management
• 13.1.12 Internal Technical Advisor Program
• 13.1.14 Suspension of the Statutes of Limitation Under IRC 7811(d)
• 13.1.15 Customer Complaints
• 13.1.16 Receipt and Intake of TAS Cases
• 13.1.17 Transferring TAS Cases
• 13.1.18 Resolving TAS Cases
• 13.1.19 Advocating With Operations Assistance Requests (OARs)
• 13.1.20 TAS Taxpayer Assistance Orders (TAOs)
• 13.1.21 Closing TAS Cases
• 13.1.22 Manual Inventory Balancing Procedures
• 13.1.23 Taxpayer Representation
• 13.1.24 Advocating for Case Resolution

Chapter 2. Systemic Advocacy

• 13.2.1 Systemic Advocacy Overview
• 13.2.2 Systemic Advocacy Management System (SAMS) Administration
• 13.2.3 Evaluating and Reviewing Systemic Issues
• 13.2.5 Advocacy Projects
• 13.2.7 Collaborative Teams
• 13.2.8 National Taxpayer Advocate’s Annual Reports to Congress (ARC)

Chapter 3. National Taxpayer Advocate (NTA) Toll-Free Program

• 13.3.1 NTA Toll-free Procedures

Chapter 4. TAS TAMIS Guide

• 13.4.2 Administration and Security

Chapter 5. TAS Balanced Measures

• 13.5.1 TAS Balanced Performance Measurement System

Chapter 6. Taxpayer Advocate Service Communications

• 13.6.1 Internal and External Communications

Chapter 7. Taxpayer Advocacy Panel Program

• 13.7.1 Taxpayer Advocacy Panel Operating Procedures

Chapter 8. Low Income Tax Clinic Program

• 13.8.1 Low Income Taxpayer Clinic Program Operating Procedures

Chapter 9. The National Taxpayer Advocate Office

• 13.9.1 Procedures for Taxpayer Advocate Directives
• 13.9.2 TAS Audit Coordination

Part 133 documents

Chapter 10

• 13.10.1 Taxpayer Advocate Guiding Principles of the Office of the Taxpayer Advocate.
• 13.10.2 Maintaining Internal Controls
• 13.10.5 Continuity Planning and Security

Part 20. Penalty and Interest22 documents

Chapter 1. Penalty Handbook

• 20.1.1 Introduction and Penalty Relief
• 20.1.2 Failure To File/Failure To Pay Penalties
• 20.1.3 Estimated Tax Penalties
• 20.1.4 Failure to Deposit Penalty
• 20.1.5 Return Related Penalties
• 20.1.6 Preparer and Promoter Penalties
• 20.1.7 Information Return Penalties
• 20.1.8 Employee Plans and Exempt Organizations Miscellaneous Civil Penalties
• 20.1.9 International Penalties
• 20.1.10 Miscellaneous Penalties
• 20.1.11 Excise Tax and Estate and Gift Tax Penalties
• 20.1.12 Penalties Applicable to Incorrect Appraisals
• 20.1.13 Material Advisor and Reportable Transactions Penalties

Chapter 2. Interest

• 20.2.1 Interest Introduction, Standards and Guidelines
• 20.2.4 Overpayment Interest
• 20.2.5 Interest on Underpayments
• 20.2.7 Abatement and Suspension of Underpayment Interest
• 20.2.9 Interest on Carryback of Net Operating Loss
• 20.2.10 Interest on Estate, Excise, Employment, and Foreign Taxes
• 20.2.11 Miscellaneous Interest Provisions
• 20.2.14 Netting of Overpayment and Underpayment Interest

Chapter 3. Penalty Programs Internal Processes

• 20.3.1 Civil Penalty Accuracy Review Process

Part 21. Customer Account Services60 documents

Chapter 1. Accounts Management and Compliance Services Operations

• 21.1.1 Accounts Management and Compliance Services Overview
• 21.1.2 Reference Materials Overview
• 21.1.3 Operational Guidelines Overview
• 21.1.7 Campus Support

Chapter 2. Systems and Research Programs

• 21.2.1 Systems
• 21.2.2 Research
• 21.2.3 Transcripts
• 21.2.4 Master File Accounts Maintenance

Chapter 3. Taxpayer Contacts

• 21.3.1 Taxpayer Contacts Resulting From Notice Issuance
• 21.3.3 Incoming and Outgoing Correspondence/Letters
• 21.3.4 Field Assistance
• 21.3.5 Taxpayer Inquiry Referrals Form 4442
• 21.3.6 Forms and Information Requests
• 21.3.7 Processing Third-Party Authorizations onto the Centralized Authorization File (CAF)
• 21.3.8 Tax Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations
• 21.3.9 Processing Reporting Agents File Authorizations
• 21.3.10 Practitioner Priority Service (PPS)
• 21.3.11 Information Returns Reporting Procedures

Chapter 4. Refund Inquiries

• 21.4.1 Refund Research
• 21.4.2 Refund Trace and Limited Payability
• 21.4.3 Returned Refunds/Releases
• 21.4.4 Manual Refunds
• 21.4.5 Erroneous Refunds
• 21.4.6 Refund Offset Research, Reversals, and Injured Spouse Processing

Chapter 5. Account Resolution

• 21.5.1 General Adjustments
• 21.5.2 Adjustment Guidelines
• 21.5.3 General Claims Procedures
• 21.5.4 General Math Error Procedures
• 21.5.5 Unpostables
• 21.5.6 Freeze Codes
• 21.5.7 Payment Tracers
• 21.5.8 Credit Transfers
• 21.5.9 Carrybacks
• 21.5.10 Examination Issues
• 21.5.11 Employee Plan Accounts
• 21.5.13 IRC 965 Transition Tax Procedures - Accounts Management

Chapter 6. Individual Tax Returns

• 21.6.1 Filing Status and Exemption/Dependent Adjustments
• 21.6.2 Adjusting TIN-Related Problems
• 21.6.3 Credits
• 21.6.4 Tax Computation / Accounting Period Changes
• 21.6.5 Individual Retirement Arrangements (IRA), Coverdell Education Savings Accounts (ESA), Archer Medical Savings Accounts (MSA) and Health Savings Accounts (HSA)
• 21.6.6 Specific Claims and Other Issues
• 21.6.7 Adjusting Individual Tax Accounts
• 21.6.8 Split Spousal Assessments

Chapter 7. Business Tax Returns and Non-Master File Accounts

• 21.7.1 BMF/NMF Miscellaneous Information
• 21.7.2 Employment and Railroad Tax Returns
• 21.7.3 Unemployment Taxes
• 21.7.4 Income Taxes/Information Returns
• 21.7.7 Exempt Organizations and Tax Exempt Bonds
• 21.7.9 BMF Duplicate Filing Conditions
• 21.7.10 No-Merge Cases
• 21.7.11 Additional Computer Paragraph Notices and Transcripts
• 21.7.12 Non-Master File (NMF) Adjustments
• 21.7.13 Assigning Employer Identification Numbers (EINs)

Chapter 8. International

• 21.8.1 IMF International Adjustments
• 21.8.2 BMF International Adjustments
• 21.8.4 United States Certification for Reduced Tax Rates in Tax Treaty Countries
• 21.8.5 Miscellaneous Foreign Investment in Real Property Tax Act (FIRPTA) Related Issues
• 21.8.6 Exemptions from US Withholding (Form 8233)

Chapter 10. Quality Assurance

• 21.10.1 Embedded Quality (EQ) Program for Accounts Management, Campus Collection, Campus Examination, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support

Part 22. Taxpayer Education and Assistance3 documents

Chapter 24. 4 IRS Taxpayer Burden Reduction

• 22.24.1 Servicewide Burden Reduction Activities

Chapter 30. Wage and Investment Outreach Procedures

• 22.30.1 Stakeholder Partnerships, Education and Communication

Chapter 31. Multilingual Initiatives

• 22.31.1 IRS Language Services

Part 25. Special Topics104 documents

Chapter 1. Fraud Handbook

• 25.1.1 Overview/Definitions
• 25.1.2 Recognizing and Developing Fraud
• 25.1.3 Criminal Referrals
• 25.1.4 Administrative Joint Investigation
• 25.1.5 Grand Jury Investigations
• 25.1.6 Civil Fraud
• 25.1.7 Failure to File
• 25.1.8 Field Collection
• 25.1.9 Tax Exempt and Government Entities (TE/GE)
• 25.1.10 LB&I Fraud Procedures
• 25.1.11 Campus Collection Fraud Procedures
• 25.1.12 Bank Secrecy Act (BSA) Willfulness Referral Procedures
• 25.1.14 Campus Examination Fraud Procedures
• 25.1.15 Emerging Threats Mitigation Team

Chapter 2. Information and Whistleblower Awards

• 25.2.1 General Operating Division Guidance for Working Whistleblower Claims
• 25.2.2 Whistleblower Awards
• 25.2.11 Guidance for SB/SE Campus Classifiers for Classifying Whistleblower Claims

Chapter 3. Litigation and Judgments

• 25.3.1 General Guidelines
• 25.3.2 Suits by the United States
• 25.3.3 Suits Against the United States and Claims for Damages under IRC 7433, IRC 7345, IRC 7426(h)
• 25.3.4 Suits against IRS Employees
• 25.3.5 Judgment Follow-up
• 25.3.6 Open Litigation Control, Monitoring and Closing Actions
• 25.3.7 Reconciling Non-Insolvency LAMS Reports
• 25.3.8 TC 520 - W Freeze Servicewide Guide

Chapter 4. Employee Protection

• 25.4.1 Potentially Dangerous Taxpayer
• 25.4.2 "Caution Upon Contact" Taxpayer

Chapter 5. Summons

• 25.5.1 Introduction
• 25.5.2 Preparation
• 25.5.3 Procedures
• 25.5.4 Examination of Books and Witnesses
• 25.5.5 Summons for Taxpayer Records and Testimony
• 25.5.6 Summonses on Third-Party Witnesses
• 25.5.7 Special Procedures for John Doe Summonses
• 25.5.8 Use of Summons Special Applications
• 25.5.9 Fees and Costs for Summoned Witnesses
• 25.5.10 Enforcement of Summons

Chapter 6. Statute of Limitations

• 25.6.1 Statute of Limitations Processes and Procedures
• 25.6.22 Extension of Assessment Statute of Limitations by Consent
• 25.6.23 Examination Process-Assessment Statute of Limitations Controls

Chapter 7. Exempt Organizations Business Master File

• 25.7.1 Exempt Organizations/Business Master File and Support Processing

Chapter 12. Delinquent Return Refund Hold Program

• 25.12.1 Processing Refund Hold Program Inventory

Chapter 13. Taxpayer Correspondence

• 25.13.1 Taxpayer Correspondence Services
• 25.13.2 TE/GE Taxpayer Correspondence Procedures

Chapter 15. Relief from Joint and Several Liability

• 25.15.1 Introduction
• 25.15.2 General Procedures/Employees With Taxpayer Contact
• 25.15.3 Technical Provisions of IRC 6015
• 25.15.5 Relief from Community Property Laws
• 25.15.6 Field Examination Procedures
• 25.15.7 Innocent Spouse Shared Processing Responsibilities
• 25.15.8 Revenue Officer Procedures for Working Innocent Spouse Relief Cases
• 25.15.9 Account Processing of Requests for Relief from Joint and Several Liability
• 25.15.14 Innocent Spouse Tracking System
• 25.15.15 Mirror Modules for Requests for Relief from Joint and Several Liability
• 25.15.17 Reconsiderations
• 25.15.18 Innocent Spouse Relief Processing Procedures
• 25.15.19 Non-Qualifying Requests for Relief & Complex Account Issues

Chapter 16. Disaster Assistance and Emergency Relief

• 25.16.1 Program Guidelines
• 25.16.9 Federally Declared Disaster, or Terrorist or Military Action Procedures for TE/GE

Chapter 18. Community Property

• 25.18.1 Basic Principles of Community Property Law
• 25.18.2 Income Reporting Considerations of Community Property
• 25.18.4 Collection of Taxes in Community Property States
• 25.18.5 Injured Spouse

Chapter 20. Tax Professional Oversight and Support

• 25.20.1 Complaint Referrals
• 25.20.2 Ghost Preparer Treatment
• 25.20.3 Return Preparer Suitability
• 25.20.4 Continuing Education

Chapter 21. Affordable Care Act

• 25.21.1 Branded Prescription Drug Fee
• 25.21.3 Marketplace Eligibility Determination and Reporting Requirements
• 25.21.4 IRC 6056 Non-Filer and IRC 4980H Compliance Process

Chapter 23. Identity Protection and Victim Assistance

• 25.23.1 Identity Protection and Victim Assistance - Policy Guidance
• 25.23.2 Identity Protection and Victim Assistance - General Case Processing
• 25.23.3 IMF Non-Tax-Related IDT and Specialized Programs
• 25.23.4 IDTVA Paper Process
• 25.23.9 Business Master File (BMF) Identity Theft Processing
• 25.23.10 Compliance Identity Theft Case Processing
• 25.23.11 Business Master File (BMF) Identity Theft Procedures for Accounts Management
• 25.23.12 IMF Identity Theft Toll-Free Guidance
• 25.23.13 Income Related Identity Theft

Chapter 24. Return Preparer Misconduct Program

• 25.24.1 Return Preparer Misconduct Victim Assistance - General Overview
• 25.24.2 Return Preparer Misconduct Victim Assistance Specialized Accounts Management Processing
• 25.24.4 Return Preparer Misconduct Field Collection
• 25.24.5 Return Preparer Misconduct Field Examination

Chapter 25. Revenue Protection

• 25.25.1 Return Integrity and Verification Operation Business Master File Procedures
• 25.25.2 Revenue Protection Screening Procedures for Individual Master File Returns
• 25.25.3 Revenue Protection Verification Procedures for Individual Master File Returns
• 25.25.4 Return Integrity & Verification Identity Theft Return Procedures
• 25.25.5 General Correspondence Procedures
• 25.25.6 Taxpayer Protection Program
• 25.25.7 Automated Questionable Credit Program
• 25.25.8 Revenue Protection External Lead Procedures
• 25.25.9 Revenue Protection Prisoner Lead Procedures
• 25.25.10 Frivolous Return Program
• 25.25.11 Withholding Only Work (WOW) (Notice CP 05A) Procedures
• 25.25.12 Fraud and Referral Evaluation (FRE) Procedures for Return Integrity Verification Operations (RIVO)
• 25.25.13 Account Resolution for Return Integrity Verification Operations (RIVO)

Chapter 26. Restitution

• 25.26.1 Criminal Restitution and Restitution-Based Assessments

Chapter 27. Third Party Contacts

• 25.27.1 Third Party Contact Program

Chapter 29. Tax Compliance Check

• 25.29.1 Standard Tax Compliance Checks for Suitability and Monitoring

Chapter 30. Service Level Agreements

• 25.30.2 Service Level Agreement between the IRS Independent Office of Appeals and the Taxpayer Advocate Service
• 25.30.3 Service Level Agreement between the Chief Financial Officer Division and the Taxpayer Advocate Service
• 25.30.4 Service Level Agreement between the Criminal Investigation Division and the Taxpayer Advocate Service
• 25.30.7 Service Level Agreement between the Tax Exempt & Government Entities Division and the Taxpayer Advocate Service
• 25.30.8 Service Level Agreement between the Taxpayer Services Division and the Taxpayer Advocate Service

Part 30. Administrative22 documents

Chapter 1. Office of Chief Counsel Mission Statement

• 30.1.1 Mission Statement, and the Strategic and Program Plan

Chapter 2. Chief Counsel Directives

• 30.2.2 General Counsel Orders and Directives

Chapter 3. Organizations, Functions, Designations, and Delegations of Authority

• 30.3.1 Chief Counsel Delegations, Organization, and Succession

Chapter 4. Personnel Administration, Training, and Equal Employment Opportunity

• 30.4.3 Training and Communication
• 30.4.5 Labor and Employee Relations
• 30.4.6 Leave Administration
• 30.4.8 Public Information (Speeches, Publications, and Teaching)
• 30.4.11 Pro Bono Activities

Chapter 5. Resources, Services, and Financial Management

• 30.5.1 Space, Property, Procurement, and Telecommunications
• 30.5.2 Travel Guidelines
• 30.5.3 Financial Management

Chapter 6. Security and Emergency Preparedness

• 30.6.1 Security of Confidential Information, Official Documents, Tax Data, Personnel and Property
• 30.6.2 Emergency Preparedness

Chapter 7. Management Systems

• 30.7.1 Information Systems
• 30.7.2 Research and Management Information
• 30.7.3 Technology Services
• 30.7.4 Programs and Special Topics

Chapter 8. Library Services

• 30.8.1 Counsel Library Services

Chapter 9. File Management

• 30.9.1 Case File Management
• 30.9.2 Guidelines for Specific Categories of Case Files

Chapter 10. 0 Standards for Correspondence

• 30.10.1 Correspondence Guidelines

Chapter 11. Freedom of Information Act Requests for Chief Counsel Records

• 30.11.1 FOIA Requests for Chief Counsel Records

Part 30. Chief Counsel Directives Manual Administrative4 documents

Chapter 2. Chief Counsel Directives

• 30.2.1 Office of Chief Counsel Directives System

Chapter 3. Organizations, Functions, Designations, and Delegations of Authority

• 30.3.2 Delegations of Authority and Designations

Chapter 4. Personnel Administration, Training, and Equal Employment Opportunity

• 30.4.7 Work Schedules
• 30.4.10 Administrative Grievance Procedures

Part 31. Chief Counsel Directives Manual Guiding Principles2 documents

Chapter 1. Guiding Principles

• 31.1.1 Legal Work

Chapter 2. Significant Case Coordination

• 31.2.1 Significant Case Program

Part 31.Guiding Principles3 documents

Chapter 1. Guiding Principles

• 31.1.2 Dealing with Taxpayers and Practitioners
• 31.1.3 Signature Principles
• 31.1.4 Coordination and Reconciliation of Disputes

Part 32. Published Guidance and Other Guidance to Taxpayers21 documents

Chapter 1. Chief Counsel Regulation Handbook

• 32.1.1 Overview of the Regulations Process
• 32.1.2 Procedural Requirements for Regulation Projects
• 32.1.3 Substantive Development of a Regulation Project
• 32.1.4 Outlining and Drafting Substantive Regulatory Text
• 32.1.5 Required Format for Regulations
• 32.1.6 Review, Approval, and Publication of Regulations
• 32.1.7 Inquiries, Comments, and Public Hearings
• 32.1.8 Publishing the Final Regulation
• 32.1.9 Closing a Regulation Project

Chapter 2. Chief Counsel Publication Handbook

• 32.2.1 Introduction to the Chief Counsel Publication Handbook
• 32.2.2 Summary of the Published Guidance Process
• 32.2.4 Background Information Note (BIN) and Legal Memorandum (Legal Memo)
• 32.2.5 Coordination and Clearance
• 32.2.6 Circulating Draft Publication Items
• 32.2.7 Formal Clearance of Publication Items
• 32.2.8 Publication

Chapter 3. Letter Rulings, Information Letters, and Closing Agreements

• 32.3.1 Forms of Advice
• 32.3.3 Information Letters
• 32.3.4 Closing Agreements Covering Specific Matters

Chapter 4. Special Pre-Filing Agreement Programs

• 32.4.2 Pre-Filing Agreements
• 32.4.3 Industry Issue Resolution

Part 32. Chief Counsel Directives Manual Published Guidance and Other Guidance to Taxpayers3 documents

Chapter 2. Chief Counsel Publication Handbook

• 32.2.3 Drafting Published Guidance

Chapter 3. Letter Rulings, Information Letters, and Closing Agreements

• 32.3.2 Letter Rulings

Chapter 7. Frequently Asked Questions

• 32.7.1 Counsel Review of Fact Sheet FAQs

Part 33. Legal Advice11 documents

Chapter 1. Legal Advice

• 33.1.1 Roles and Responsibilities for Providing Legal Advice
• 33.1.3 Releasing Legal Advice to the Public

Chapter 2. Technical Advice and Technical Expedited Advice

• 33.2.1 Issuing Technical Advice Memorandum and Technical Expedited Advice Memoranda
• 33.2.2 Requests for Technical Advice and Technical Expedited Advice

Chapter 3. Other Legal Advice

• 33.3.1 Legislation and Miscellaneous Matters
• 33.3.2 Offers in Compromise
• 33.3.3 Appeals Settlement Guidelines
• 33.3.4 Division Counsel (LB&I) Industry Program
• 33.3.6 Designating a Case for Litigation
• 33.3.7 Tax Forms, Tax Publications, and Public Use Forms
• 33.3.8 Whistleblower Taint Review Procedures

Part 33. Chief Counsel Directives Manual Legal Advice2 documents

Chapter 1. Legal Advice

• 33.1.2 Chief Counsel’s Legal Advice Program

Chapter 3. Other Legal Advice

• 33.3.5 Congressional and Other IRS Controlled Correspondence

Part 34. Chief Counsel Directives Manual Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court15 documents

Chapter 1. Jurisdiction of the District Courts

• 34.1.1 Jurisdiction of the District Courts

Chapter 2. Jurisdiction of the Court of Federal Claims

• 34.2.1 Jurisdiction of the Court Of Federal Claims

Chapter 5. Suits Brought Against the United States

• 34.5.1 Defense Letters
• 34.5.2 Refund Litigation
• 34.5.3 Suits Brought Against the United States
• 34.5.6 Procedures in 28 U.S.C. § 2410 Actions
• 34.5.7 Damages Litigation

Chapter 6. Suits Brought by the United States

• 34.6.1 Affirmative Litigation
• 34.6.2 Types of Suits
• 34.6.3 Summons Enforcement Actions

Chapter 7. Pre-Trial Procedures

• 34.7.1 Pre-Trial Procedures

Chapter 8. Settlement Procedures

• 34.8.2 Settlement Procedures

Chapter 9. Disclosure, Testimony, and Production of Documents

• 34.9.1 Disclosure, Testimony, and Production of Documents

Chapter 10. Post-Trial Procedures

• 34.10.1 General Procedures

Chapter 12. Litigation Exhibits

• 34.12.1 Litigation Exhibits

Part 34. Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court4 documents

Chapter 3. Procedures in Bankruptcy Cases

• 34.3.1 Procedures in Bankruptcy Cases

Chapter 4. Insolvencies

• 34.4.1 Insolvencies

Chapter 5. Suits Brought Against the United States

• 34.5.5 Injunctions

Chapter 8. Settlement Procedures

• 34.8.1 Settlement Procedures Overview

Part 35. Chief Counsel Directives Manual Tax Court Litigation14 documents

Chapter 1. Tax Court Jurisdiction

• 35.1.1 Tax Court Jurisdiction and Proceedings
• 35.1.3 Tax Court Procedures

Chapter 2. Petition and Answer

• 35.2.1 Tax Court Petitions
• 35.2.2 Answers

Chapter 3. Motions

• 35.3.7 Motions in Partnership Actions
• 35.3.32 Motions in Passport Cases

Chapter 4. Pre-Trial Activities

• 35.4.1 Trial Planning
• 35.4.2 Gathering Information from Government Sources
• 35.4.4 Gathering Information from Third Parties

Chapter 6. Trial

• 35.6.2 Trial of the Case

Chapter 8. Decisions, Orders of Dismissal, and Other Final Judgments

• 35.8.5 Miscellaneous Problems

Chapter 10. Special Procedures When Attorneys' Fees and Sanctions Are Sought

• 35.10.1 Awards of Litigation and Administration Costs and Fees
• 35.10.2 Penalties and Sanctions

Chapter 11. Litigation Exhibits

• 35.11.1 Litigation Exhibits

Part 35. Tax Court Litigation34 documents

Chapter 1. Tax Court Jurisdiction

• 35.1.2 Tax Court Terms and Definitions

Chapter 3. Motions

• 35.3.1 Motions Practice
• 35.3.2 Jurisdictional Defects
• 35.3.3 Motions Pertaining to Pleadings
• 35.3.4 Motions Pertaining to Calendared Cases
• 35.3.5 Motions for Disposition without Trial
• 35.3.6 Motions Pertaining to Opinions and Decisions
• 35.3.8 Motions in Declaratory Judgment Cases and Section 7436 Worker Classification Cases
• 35.3.9 Miscellaneous Motions
• 35.3.23 Motions in Collection Due Process Cases

Chapter 4. Pre-Trial Activities

• 35.4.3 Gathering Information from the Petitioner
• 35.4.5 Evidence and Information from Abroad
• 35.4.6 Responding to Petitioner’s Information Gathering Attempts
• 35.4.7 Stipulating Facts and Documents
• 35.4.8 Preparing for Examination and Cross-Examination of Witnesses
• 35.4.9 Significant Case Procedures, Pre-Trial Submissions and Alternative Dispute Resolution

Chapter 5. Settlement Procedures

• 35.5.1 Introduction
• 35.5.2 Settlements by Counsel
• 35.5.3 Coordination of Settlements With Other Related Matters
• 35.5.4 Settlement of Joint Committee Cases
• 35.5.5 Arbitration and Mediation

Chapter 6. Trial

• 35.6.1 Calendar Calls
• 35.6.3 Tax Court Procedures for Reporting Potentially Dangerous Persons

Chapter 7. Tax Court Briefs

• 35.7.1 Filing Tax Court Briefs
• 35.7.2 Preparation of Briefs
• 35.7.3 Review of Briefs

Chapter 8. Decisions, Orders of Dismissal, and Other Final Judgments

• 35.8.1 General Requirements for Tax Court Decisions and Other Final Dispositions
• 35.8.2 Settlement Documents
• 35.8.3 Overpayments
• 35.8.4 Special Problems of Assessment and Payment
• 35.8.6 Decision Documents

Chapter 9. Post Opinion Activities

• 35.9.1 Tax Court Opinions and Decisions
• 35.9.2 Procedures for Assessment of Tax
• 35.9.3 Closing Procedures

Part 36. Appellate Litigation and Actions on Decision8 documents

Chapter 1. Guiding Principles for Appeals

• 36.1.1 Guiding Principles for Appeals

Chapter 2. Appeal/Certiorari Recommendations

• 36.2.1 Appeal Recommendations in General
• 36.2.2 Petition for Writ of Certiorari
• 36.2.3 Conflicts in Appeal or Certiorari Recommendations and Settlement Offers
• 36.2.4 Closing Appeal Cases
• 36.2.5 Appeals of Tax Court Cases

Chapter 3. Actions on Decision

• 36.3.1 Actions on Decision

Chapter 4. Litigation Exhibits

• 36.4.1 Litigation Exhibits

Part 36. Chief Counsel Directives Manual Appellate Litigation and Actions on Decision1 document

Chapter 2. Appeal/Certiorari Recommendations

• 36.2.6 Area Counsel and Associate Chief Counsel Responsibilities in Tax Court Cases on Appeal

Part 37. Disclosure5 documents

Chapter 1. Sections 6110 and 6103 of Title 26

• 37.1.1 Written Determinations Under Section 6110
• 37.1.2 Disclosure of Information
• 37.1.3 The Counsel Governmental Liaison Coordination Program

Chapter 2. Privacy Act of 1974; Freedom of Information Act

• 37.2.1 Privacy Act of 1974
• 37.2.2 Freedom of Information Act (FOIA) Litigation

Part 38. Criminal Tax5 documents

Chapter 1. Assistance to Criminal Investigation During Investigatory Stage

• 38.1.1 Prereferral Assistance, Visitations and Investigative Tools
• 38.1.2 Administrative Requests for Grants of Statutory Use Immunity
• 38.1.3 Forfeitures

Chapter 2. Review of Criminal Tax Cases

• 38.2.1 Administrative Cases
• 38.2.2 Grand Jury Procedures

Part 38. Chief Counsel Directives Manual Criminal Tax1 document

Chapter 3. Criminal Tax Policy and Exhibits

• 38.3.1 Miscellaneous Matters

Part 39. Chief Counsel Directives Manual General Legal Services5 documents

Chapter 1. Professionalism and Government Ethics Programs

• 39.1.1 Matters Relating to Ethics and General Government

Chapter 2. Labor and Related Matters

• 39.2.1 Labor-Management Contract Negotiations

Chapter 3. Claims and Suits

• 39.3.1 Claims, Suits, and Related Matters

Chapter 4. Practice Before the Internal Revenue Service

• 39.4.1 Matters Relating To Practice Before the IRS

Chapter 5. Public Contracts and Technology Law

• 39.5.1 Public Contracts, Technology Law, and Related Matters