As a former IRS Agent, everything I did was governed by this IRM. all divisions of the IRS must follow the Internal Revenue Manual. If you want to know all the secrets and all the tips, they are contained within this IRM.
Here are the Chapters that relate to your case: At the bottom, you will find the link that gets you into the site.
Part 1
Organization, Finance and Management
Part 2
Information Technology
Part 3
Submission Processing
Part 4
Examining Process THIS IS A FREQUENT CHAPTER. IT CONTAINS EVERYTHING THAT HAPPENS DURING THE AUDIT OF YOUR RETURN.
Part 5
Collecting Process THIS IS A FREQUENT CHAPTER USED. IT CONTAINS IRS, LEVY, SEIZURES, OFFERS IN COMPROMISE, HARDSHIP. ANYTHING HAVING TO DO WITH THE COLLECTION OF THE TAX.
Part 6
Human Resources Management
Part 7
Rulings and Agreements
Part 8
Appeals
Part 9
Criminal Investigation YOU DO NOT WANT TO BE HERE. IF YOU ARE CALL US TODAY.
Part 10
Security, Privacy and Assurance
Part 11
Communications and Liaison
Part 13
Taxpayer Advocate Service
Part 20
Penalty and Interest
Part 21
Customer Account Services
Part 22
Taxpayer Education and Assistance
Part 25
Special Topics
Part 30
Administrative
Part 31
Guiding Principles
Part 32
Published Guidance and Other Guidance to Taxpayers
Part 33
Legal Advice
Part 34
Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
Part 35
Tax Court Litigation
Part 36
Appellate Litigation and Actions on Decision
Part 37
Disclosure
Part 38
Criminal Tax
Part 39
General Legal Services
http://www.irs.gov/irm/index.html IRS Link
Fresh Start Tax is one of the premier tax resolution firms in the country. We deal with all types of cases, individuals, business and high dollar corporate entities. We have a staff that specializes in every type of case. Some of our specialties include the following:
- Immediate Tax Resolution and Representation
- Offers in Compromise and Settlement
- Back Taxes/ Unfiled or Never filed tax returns
- Bank or Wage Levy Garnishments
- Letters of Intent of Notice to Levy
- IRS Tax Audits
- Hardship, part pay agreements
- State Sales Tax problems and Resolution
Our company resume:
- Our staff has over 140 years of professional tax representation experience
- On staff are Board Certified Tax Attorney’s, CPA’S, former IRS Agents, Managers and Instructors.
- Former STATE Department of Revenue Manager and Instructor.
- We are extremely moral and ethical in ALL our business dealings
- We have the highest rating by the Better business Bureau
- We are fast, affordable and economical
- We are licensed to practice in all 50 States
- We put a premium on client communication.
