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또는 https:// 는 안전하게 .gov 웹사이트에 접속했다는 뜻입니다. 오직 공식, 보안 웹사이트 상에서만 민감한 정보를 공유하십시오.
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Internal Revenue Manuals
Table of Contents
| Part | Title |
|---|---|
| Part 1 | Organization, Finance, and Management |
| Part 2 | Information Technology |
| Part 3 | Submission Processing |
| Part 4 | Examining Process |
| Part 5 | Collecting Process |
| Part 6 | Human Resources Management |
| Part 7 | Rulings and Agreements |
| Part 8 | Appeals |
| Part 9 | Criminal Investigation |
| Part 10 | Security, Privacy, Assurance and Artificial Intelligence |
| Part 11 | Communications and Liaison |
| Part 13 | Taxpayer Advocate Service |
| Part 20 | Penalty and Interest |
| Part 21 | Customer Account Services |
| Part 22 | Taxpayer Education and Assistance |
| Part 25 | Special Topics |
| Part 30 | Chief Counsel Directives Manual – Administrative |
| Part 31 | Chief Counsel Directives Manual – Guiding Principles |
| Part 32 | Chief Counsel Directives Manual – Published Guidance and Other Guidance to Taxpayers |
| Part 33 | Chief Counsel Directives Manual – Legal Advice |
| Part 34 | Chief Counsel Directives Manual – Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court |
| Part 35 | Chief Counsel Directives Manual – Tax Court Litigation |
| Part 36 | Chief Counsel Directives Manual – Appellate Litigation and Actions on Decision |
| Part 37 | Chief Counsel Directives Manual – Disclosure |
| Part 38 | Chief Counsel Directives Manual – Criminal Tax |
| Part 39 | Chief Counsel Directives Manual – General Legal Services |
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