RE: [tips_and_tricks] IRM
- 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,
From: JD [mailto:jdulaney@...]
Sent: Sunday, November 14, 2004 12:21 AM
Subject: [tips_and_tricks] IRMI 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.