IRS Internal Revenue Manual for Accountants

Date: 10/27/2026
Time: 12:00 PM - 2:00 PM EST
CPE Credit: 2 hours

The course provides a concise overview of the IRS Internal Revenue Manual – the agency “bible.” The publication identifies the key policies, procedures, instructions, and delegations of authority which guide the operation and administration of the Internal Revenue Service. The manual is used by IRS staff at all levels from revenue agents to appeals officers in their day-to-day workings.

Topics Covered:

● How IRM is Used Internally at IRS

● The 25 Manual Sections

● How IRM Can Benefit Practitioners

● Practitioner Priority Service

● Financial Analysis Handbook

● Bank Account Analysis

● Suspicious Activity Reports (SAR)

● Audit Technique Guides (ATGs)

Learning Objectives:

● Identify at least 25 sections of the IRS manual and what information and guidance is provided in each.

● Explain at least 10 ways the manual can assist in their work as tax advisors.

● Point out at least 5 checklists the IRS uses to review websites, analyze financials, and make collection decisions.

● Utilize at least 2 checklists to guide fraud and money laundering inquiries.

● Use at least 10 audit technique guides (ATGs) that provide insight into issues and accounting methods unique to specific industries.

Who Will Benefit/Target Audience:

Practitioners who want to increase their awareness of the structure, mission and responsibilities of the IRS and what regulations guide their operations and decisions.