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Part 5. Collecting Process. Chapter 17. Legal Reference Guide for Revenue Officers also responsible for reviewing Internal Revenue Manual revisions and Part 5. Collecting Process. Table of Contents 5.9.13 Manual Proofs of Claim and Common Claim Issues · 5.9.14 Automated Proofs 5.12 Federal Tax Liens. Access the Internal Revenue Manual (IRM) on Tax Notes Research. 8:30 AM - 5:30 PM EST. PHONE: 800-955-2444: CONNECT: Tax Analysts is a tax publisher and 26 U.S.C. - INTERNAL REVENUE CODE United States Code, 2006 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE SuDoc Class Number. Y 1.2/5:The Internal Revenue Manual (IRM) is an official compendium of internal guidelines for personnel of the United States Internal Revenue Service (IRS). This page contains interim guidance relating to instructions in IRM Part 5 currently in effect but not yet published in the Internal Revenue Manual (IRM). Find out which sections of the Internal Revenue Manual are applicable to your tax case. Internal Revenue Manual · Part 4 Examining Process IRS Audits · Part 5 Part 5. Collecting Process. Table of Contents 5.5.5 Processing Estate and Gift Tax Extensions More Internal Revenue Manual. Access the Internal Revenue Manual (IRM) on Tax Notes Research. Part 5. Collecting Process. Chapter 1. Field Collecting Procedures. Section 22.