What does the Internal Revenue Manual (I.R.M.) contain?

The Internal Revenue Manual (I.R.M.) serves as the official guidance for the Internal Revenue Service (IRS), outlining its internal processes, policies, and procedures. It is a comprehensive resource designed to assist IRS employees in their daily operations and decision-making, ensuring consistency and compliance within the agency. The manual covers a wide range of IRS functions, from audit procedures to examination guidelines, as well as customer service standards and other operational protocols necessary for the effective administration of federal tax laws.

General tax laws are set forth in the U.S. tax code and other legal documents, while the I.R.M. specifically addresses the procedures the IRS follows to implement these laws. Unlike federal budget guidelines, which deal with government spending and fiscal policy, or state tax laws, which pertain to tax regulations at the state level, the I.R.M. is focused exclusively on the internal workings of the IRS. This makes it an indispensable tool for both IRS personnel and taxpayers seeking to understand how the agency operates.