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.

In this course, you learn about:

  • 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)

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

Learning Objectives
  • Identify at least 25 sections of the IRS manual and what information and guidance is provided in each.
  • Explore and explain at least 10 ways the manual can assist in their work as tax advisors.
  • Identify and point out at least 5 checklists the IRS uses to review websites, analyze financials, and make collection decisions.
  • Discover and utilize at least 2 checklists to guide fraud and money laundering inquiries.
  • Identify and use at least 10 audit technique guides (ATGs) that provide insight into issues and accounting methods unique to specific industries.
Last updated/reviewed: December 29, 2023
Prerequisites
Course Complexity: Foundational
Participants should have a basic understanding of Internet technology, online navigation, and digital productivity services.
Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  Course Agenda7:08
  Introduction to IRS Internal Revenue Manual10:58
  IRM Instructions18:02
  IRM Instructions Cont'd16:30
  IRM Parts20:00
  IRM Parts Cont'd17:06
  Audit Technique Guides16:08
  IRM Google Hacks6:20
  Key Takeaways4:04
CONTINUOUS PLAY
  IRS Internal Revenue Manual for Accountants1:56:16
SUPPORTING MATERIAL
  Slides: IRS Internal Revenue Manual for AccountantsPDF
  IRS Internal Revenue Manual for Accountants GlossaryPDF
REVIEW AND TEST
  REVIEW QUESIONSquiz
 FINAL EXAMexam