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IRS Reference Manual

Use our free resource center to reference tax law directly from the IRM (Internal Revenue Manual).

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IRS Not Collectible Status
Section 1. Overview

IRS Innocent Spouse Relief
Section 1. Overview

IRS Offer In Compromise
Section 1. Overview
Section 2. Offer Receipts
Section 3. Processability
Section 4. Investigation
Section 5. Financial Analysis
Section 6. Collateral Agreements
Section 7. Return, Terminate, Withdraw and Reject Processing
Section 8. Acceptance Processing
Section 9. Possible Actions on Accepted Offers
Section 10. Special Case Processing
Section 11. Effective Tax Administration
Section 12. Independent Administrative Review
Section 20. Offers in Compromise Received in Exam
Section 21. Doubt as to Liability Offers
Section 22. Effective Tax Administration Offers
Section 23. Combination Offers
Section 24. Review, Closing and Reporting Requirements
Section 25. Case Processing and Controls

IRS Paycheck Garnishment
Section 1. Background, Pre-Levy Actions & Restrictions on Levy
Section 2. Serving Levies, Releasing Levies and Returning Property
Section 3. Jeopardy Levy without a Jeopardy Assessment
Section 4. Bank Levies
Section 5. Levy on Wages, Salary, and Other Income
Section 6. Notice of Levy in Special Cases
Section 7. Automated Levy Programs

IRS Installment Agreements
Section 1. Securing Installment Agreements

Section 2. Collection Statute Expiration Date (CSED), and Partial Payment Installment Agreements

Section 3. Deadlines and Payments and Requests for Installment Agreements Made to Delay Collection

Section 4. Financial Reviews, Below Deferral Level Accounts, Joint and Several Liability Relief Under IRC Section 6015, Withdrawals and Multiple Entities

Section 5. Streamlined, Guaranteed and In-Business Trust Fund Express Installment Agreements and Extensions of Time to Pay

Section 6. Multi-functional Installment Agreement Authority

Section 7. BMF Installment Agreements

Section 8. Monitoring of Installment Agreements

Section 9. Approval, Independent Review, Appeals, and Disposition of Documents

Section 10. Payroll Deduction Agreements and Direct Debit Installment Agreements

Section 11. Defaulted Installment Agreements, Terminated Agreements and Appeals of: Proposed Terminations (Defaults), and Terminated Installment Agreements

Section 12. Monitoring Levy Payments — General

Federal Tax Liens
Section 1. Lien Appeals
Section 2. Lien Filing Requirements
Section 3. Certificates Relating to Liens and Claims for Damages
Section 4. Judicial/Nonjudicial Foreclosures
Section 5. Redemptions
Section 6. Procedures for Lien Processing