Internal Revenue Manual

The Internal Revenue Manual is an official compendium of internal guidelines for personnel of the United States Internal Revenue Service.

History

The IRM was made publicly available through the Freedom of Information Act.

Legal status

According to CCH :
In the Internal Revenue Manual, the IRS states:
The Internal Revenue Manual itself is not the law. The general rule is that neither the taxpayer nor the IRS is bound by the Internal Revenue Manual. See, e.g., United States v. Horne and First Federal Savings & Loan Ass'n v. Goldman.