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IRM | Internal Revenue Service Internal Revenue Manuals Table of Contents Download IRM Source Files (XML) - Directory List of File Names
1. 11. 2 Internal Revenue Manual (IRM) Process | Internal Revenue Service This rule is consistent with the annual IRM review requirement in IRM 1 11 2 2 , IRM Standards The IRM must address internal controls by providing an overview of information relating to the program, process or activity
Part 1. Organization, Finance, and Management - Internal Revenue Service 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
Part 3. Submission Processing | Internal Revenue Service 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 3 5 Accounts Services
Chapter 23. Identity Protection and Victim Assistance (83) IRM 25 23 2, Various editorial changes and IRM cross references updated throughout the entire IRM Also updated the examples throughout the IRM to include more current tax years and updated all step-lists in accordance with Document 12835
Part 21. Customer Account Services - Internal Revenue Service Part 21 Customer Account Services Table of Contents 21 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 21 2 Systems and Research Programs 21 2 1 Systems 21 2 2 Research 21 2 3 Transcripts 21 2 4 Master File Accounts Maintenance
21. 1. 7 Campus Support | Internal Revenue Service Managers must communicate security standards contained in IRM 10 2 1, Physical Security Program, and IRM 10 2 14, Methods of Providing Protection, to their employees at least once a year
Part 20. Penalty and Interest - Internal Revenue Service Part 20 Penalty and Interest Table of Contents 20 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
Part 4. Examining Process | Internal Revenue Service 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