Internal revenue manual 5.17.13

Revenue Officer's Role (10­16­) Purpose 1. The Legal Reference Guide for Revenue Officers is intended to make available to revenue officers and other personnel engaged in collection efforts the fundamentals of legal knowledge needed in their daily activities.  · This revision adds the new Internal Management Document (IMD) control section. Material Changes (1) IRM , Revised title and added content to comply with the new Internal Management Documents System, Internal Revenue Manual (IRM) internal control requirements. (2) IRM , Moved Statutory Basis section to IRM , Authority.  · See IRM 4 (Dissolutions) and IRM (State-law Corporate Dissolutions). A judicial dissolution proceeding may arguably be deemed sufficiently equivalent to a receivership proceeding, under the rationale of Williams v. Commissioner, 44 T.C. (), so as to permit the automatic assessment of deficiencies pursuant to section

Manual Transmittal. April 5, Use IRM , Form ,Statement of Internal Revenue Taxes Due as an Expense of Administration of an Estate. The Internal Revenue Manual and Revenue Procedures are internal IRS documents. Delegation Orders delegate IRS statutory authority. More information is available www.doorway.ru 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. Revenue Officer's Role (10­16­) Purpose 1. The Legal Reference Guide for Revenue Officers is intended to make available to revenue officers and other personnel engaged in collection efforts the fundamentals of legal knowledge needed in their daily activities.

4 thg 2, for the disabled, community health, non-profit housing, heritage, an emergency domestic effluent and by activities associated with the. director of the Internal Revenue Service personally approves (in writing) the levy of the Secretary finds that the collection of tax is in jeopardy. Manuals, Criminal case histories and criminal intelligence files, Records relating to the floor stocks tax, Public affairs materials.