Research guides

Federal Taxation

Revenue Manual & Procedures

The Internal Revenue Manual and Revenue Procedures are internal IRS documents. Delegation Orders delegate IRS statutory authority. More information is available below.

The Internal Revenue Manual (IRM) is the internal operating manual for IRS employees. It contains internal guidelines, procedures, and policies. Selected sections of the IRM are designated as "Official Use Only" and are not available outside the IRS. As an intra-agency resource, the IRM is not intended for general use by taxpayers.

Delegation Orders are used by the Commissioner of the IRS to delegate a portion of his statutory authority. They are published in the Internal Revenue Manual and in the Internal Revenue Bulletin. See the information below for where to find the Internal Revenue Manual. For where to access the Internal Revenue Bulletin, see the Internal Revenue Bulletin page of this guide.

Revenue Procedures are statements of internal IRS procedures and are usually written in response to queries from IRS Field Offices. They affect the rights and duties of taxpayers. Revenue Procedures are published in the Internal Revenue Bulletin. For where to find the Internal Revenue Bulletin, see the Internal Revenue Bulletin page of this guide.

Online

Internal Revenue Manual Internal Revenue Service
Current version only. To search the IRM, use Google's Advance Search and put irs.gov/irm in the "site or domain" field.

Delegation Orders by Process Internal Revenue Service
Contains a listing of all current Delegation Orders and the IRMs in which they can be found.

Recently Approved Delegation Orders and Policy Statements Internal Revenue Service
Links to Policy Statements, Commissioner Delegation Orders, and Division Function Delegation Orders that have recently been approved but have not yet been published in the Internal Revenue Manual.

Internal Revenue Service
Various Revenue Procedures are located throughout the IRS website. To search the IRS website for revenue procedures, use Google's Advance Search and type revenue procedure in the "this exact word or phrase" field and irs.gov in the "site or domain" field. To narrow the search, add other search terms.

Onsite Lexis

Internal Revenue Manual
Available on the library's Lexis computers. From the Practice Area or Industry tab, select Tax Law > All Tax Law Administrative Materials > Internal Revenue Manual. Current edition only.

Onsite Westlaw

Internal Revenue Manual-Abridged and Annotated
Available on the library's Westlaw computers.  From the All Content tab, select Administrative Decisions & Guidance > Internal Revenue Service IRS (listed under All Federal Administrative Decisions & Guidance) > Internal Revenue Manuals - All (located in the Tools & Resources box on the right) > Internal Revenue Manual-Abridged & Annotated.   A condensed version of the original Internal Revenue Manual that encompasses only the materials immediately useful to tax practitioners, including examination of filed tax returns, collection of delinquent taxes, appeals of disputed findings, and investigations of suspected criminal violations of law by the IRS written by Bryan E. Gates (a former internal procedures writer with the IRS).  

RS Delegation Orders
Available on the library's Westlaw computers. From the All Content tab, select Administrative Decisions & Guidance > Internal Revenue Service IRS (listed under All Federal Administrative Decisions & Guidance) > Delegation Orders. Coverage from 1958 - present. Includes delegation orders selected for publication in the Internal Revenue Bulletin.

IRS Revenue Procedures
Available on the library's Westlaw computers. From the All Content tab, select Administrative Decisions & Guidance > Internal Revenue Service IRS (listed under All Federal Administrative Decisions & Guidance) > Revenue Procedures. Coverage from 1955 - present. Includes documents released by the IRS regarding the official administrative and procedural management practices of the IRS that are selected for publication in the Internal Revenue Bulletin.

Research Tip

On Westlaw the current unabridged Internal Revenue manual is available to RIA subscribers only, but historical versions back to 1997 are available.

Print

Standard Federal Tax Reporter CCH
Library has 1986 - present. Current year in General Collection; previous years in Historic. See Finding Lists, Commissioner Delegation Orders, Revenue Procedures.