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IRM

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  • JD
    I am sure that the IRM has no delegated authority, but cannot remember where I saw either a court cite or a statute somewhere. Anyone have an idea? Thanks.
    Message 1 of 5 , Nov 13, 2004
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      I am sure that the IRM has no delegated authority, but cannot remember where I saw either a court cite or a statute somewhere.  Anyone have an idea?  Thanks.
    • David L. Miner
      JD -- The Internal Revenue Manual is the policies and procedures manual for the IRS. It is binding on the IRS and all its employees, but is not binding on any
      Message 2 of 5 , Nov 14, 2004
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        JD --
         
        The Internal Revenue Manual is the policies and procedures manual for the IRS.  It is binding on the IRS and all its employees, but is not binding on any individual, taxpayer or non-taxpayer.
         

        Yours in freedom,

        Dave Miner
        www.FreedomSite.net

         
        -----Original Message-----
        From: JD [mailto:jdulaney@...]
        Sent: Sunday, November 14, 2004 12:21 AM
        To: Tips
        Subject: [tips_and_tricks] IRM

        I am sure that the IRM has no delegated authority, but cannot remember where I saw either a court cite or a statute somewhere.  Anyone have an idea?  Thanks.

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