How to Use the Internal Revenue Manual

Description

New Edition!

(Revised 2023). Completely revised, rewritten, and updated. All cites checked and changed as needed. An essential reference.
The Internal Revenue Manual (IRM) is the official source of “instructions to staff” concerning operations of the IRS. Every IRS manager is expected to keep current on all applicable Internal Revenue Manual provisions and to make certain that materials are maintained and that the content of published material is understood by the employees in their group.

Knowing what the IRS knows is essential for those of us who advise and assist taxpayers who must deal with the IRS. Knowing the procedures IRS employees are expected to follow when dealing with our clients is essential to our effectiveness. Knowing when IRS employees are failing to follow expected procedures is equally essential. Knowing when IRS employees are exceeding IRS expectations and treating our clients overly aggressively is also essential. In short, knowing the “instructions to staff” concerning operations of the IRS contained in the Internal Revenue Manual is our professional responsibility.

Knowing how the IRM is organized and being able to locate instructions for specific tasks is essential for effective IRM use by tax law practitioners.

The IRM is used by all IRS employees, other federal agencies such as the Treasury Inspector General for Tax Administration (TIGTA), Government Accountability Office (GAO), and practitioners, including attorneys, certified public accountants (CPAs), enrolled agents (EAs) and taxpayers.

Knowing what the IRS knows is a responsibility of all conscientious tax law practitioners. How to Use the Internal Revenue Manual is an essential tax practice tool. Jean and Bryan Gates, EAs take you through the vast labyrinth of the IRM and show you how to locate the instructional gems that help you represent your clients more effectively. They show you how to get quickly to the really important exam, collection, appeals, taxpayer advocate and criminal investigation procedures. Finally, they show you how to use the IRM to understand the impenetrable maze of the IRS organization.

This “How To Reference Manual” is designed for your desk. With this reference at close hand, you can easily find the instructional gems that will put you at par with every IRS employee.

Jean & Bryan save your time with this invaluable roadmap. This is a completely necessary practice tool!