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Internal Revenue Manuals. Table of Contents Part 25, Special Topics. Part 30, Chief Counsel Directives Manual – Administrative. The Internal Revenue Manual (IRM) is an official compendium of internal guidelines for personnel of the United States Internal Revenue Service (IRS).Access the Internal Revenue Manual (IRM) on Tax Notes Research. Part 34Chief Counsel Directives Manual – Litigation in District Court, Bankruptcy Court, Internal Revenue Bulletin (1996 - present) (in PDF) (3) Administrative Manuals & Instructions, (4) Program Plans & Reports, (5) Training & Reference r 5.1.11.1.5.6 IRS Employee Return Delinquency Internal Revenue Manual 4.23, Employment Tax Procedures, contains additional information for.

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