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  • IRM | Internal Revenue Service
    Some content is temporarily unavailable We're updating information to meet policy changes from recent executive orders
  • 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
  • Irm - Internal Revenue Service
    Irm IRM Source Files This page provides links to the Internal Revenue Manual (IRM) source files The listing can be sorted by the file name or the date the file was posted To locate forms, instructions and publications please see the Forms Publications page Parent Directory
  • Part 1. Organization, Finance, and Management - Internal Revenue Service
    1 11 9 Clearing and Approving the Internal Revenue Manual (IRM) 1 11 10 Interim Guidance Process 1 11 13 Taxpayer Advocate Service Internal Management Document and Single Point of Contact (TAS IMD SPOC) Program 1 13 Statistics of Income 1 13 1 Statistical Reporting 1 13 2 Processing Management 1 13 3 Document Management 1 14 Facilities Management
  • 5. 8. 5 Financial Analysis | Internal Revenue Service
    Additional resources can be found in IRM 5 8, Offer in Compromise, and IRM 5 15 1, Financial Analysis Handbook Employees can find helpful information on these websites:
  • 1. 11. 2 Internal Revenue Manual (IRM) Process | Internal Revenue Service
    Part 1 Organization, Finance, and Management Chapter 11 Internal Management Documents System Section 2 Internal Revenue Manual (IRM) Process
  • Part 8. Appeals - Internal Revenue Service
    Discover the Internal Revenue Service's Appeals process, guidelines, and resources to address disputes effectively
  • 21. 4. 1 Refund Research | Internal Revenue Service
    Refer to IRM 25 25 8-2 , External Lead Involvement Indicators, and IRM 21 4 1 4 6, External Leads Program or Other Questionable Refund Inquiries, for more information
  • 21. 6. 6 Specific Claims and Other Issues | Internal Revenue Service
    IPU 25U0138 issued 01-30-2025 (41) Editorial changes were made throughout the IRM for clarity and IRM improvement Reviewed and updated plain language, grammar, web addresses, IRM references, and legal references Effect on Other Documents IRM 21 6 6, Specific Claims and Other Issues, dated August 29, 2024 (effective October 1, 2024) is
  • 3. 17. 277 Electronic Payments | Internal Revenue Service
    IRM 3 17 277, Electronic Payments, dated January 15, 2025 (effective January 1, 2025) is superseded The following IRM Procedural Updates have been Incorporated: IPU 25U0056 dated January 15, 2025 Audience All IRS employees involved with electronic payments Effective Date (01-01-2026) Scott Wallace Director, Submission Processing Taxpayer





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