Welcome to the Internal Revenue Manual: Practitioner's Edition. These
books are an abridged version of the Internal Revenue Manual published by Tax
Practice Publishing Co.
INTERNAL REVENUE MANUAL
TABLE OF CONTENTS
ADMINISTRATION
Chapter 1200 - General Management and Policies of the Internal Revenue Service
Handbook 1279 - Problem Resolution Handbook
EXAMINATION
Chapter 4000 - Audits in General
Chapter 4100 - Classification, Screening and Identification for Examination of Tax Returns
Handbook 41(12)00 - Classification Handbook
Chapter 4200 - Income Tax Examinations
Handbook 4231 - Tax Audit Guidelines for Internal Revenue Examiners
Handbook 4233 - Tax Audit Guidelines for Individuals, Partnerships, Estates and Trusts and
Corporations
Handbook 4232.(13) - Retail Industry Examination Handbook.
Handbook 4235 - Techniques Handbook for in-Depth Examinations
Chapter 4400 - Processing Income, Estate, and Gift Tax Cases after Examination
Chapter 4500 - Collateral Income, Estate, and Gift Tax Procedure
Chapter 4(12)00 - Nonfiler Program.
Chapter 4(13)00 - Examination Operations at Service Centers
Chapter 4(14)00 - Information Returns Program (IRP)
COLLECTION
Chapter 5100 - Collection - General Procedural
Chapter 5200 - Delinquent Return Procedures
Chapter 5300 - Collection - Balance Due Account Procedure
Chapter 5500 - Automated Collection Function Procedures
Chapter 5600 - Collection Field Function Techniques
Chapter 5700 - Special Procedures
Chapter 57(16) - Revenue Officers Legal Reference Guide
Chapter 5(10)00 - Employment Tax Examinations
APPEALS
Chapter 8100 - Tax Appeals in General
Handbook 8113 - TEFRA Appeals Handbook
Chapter 8200 - Pre-90 Day and Protested Excise and Employment Tax Cases
Chapter 8300 - Tax Shelters
Chapter 8400 - Docketed and 90-Day Cases
Chapter 8500 - Claim and Over-assessment Cases
Chapter 8600 - Practice and Conference Procedure
Chapter 8700 - Settlement Practice and Procedure
Chapter 8(11)00 - Penalties
Chapter 8(13)00 - Closing Agreements and Offers in Compromise
Chapter 8(14)00 - Rulings, Technical Advice, Technical Information, and Other Assistance
Chapter 8(18)00 - Bankruptcy and Receivership Cases
Chapter 8(21)00 - Supporting Statements
TAX FRAUD
Chapter 9100 - Introduction to Criminal Investigation
Chapter 9200 - Types of Investigations
Chapter 9300 - Investigative Procedure
PENALTIES
Chapter (20)00 - Penalties Handbook
