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IRMInformation Rights Management
IRMInformation Resources Management
IRMIslamic Relief Malaysia (Malaysia)
IRMIntegrated Risk Management
IRMInformation Resources Management (College; National Defense University; Washington, DC)
IRMImagen Por Resonancia Magnética (Spanish: Magnetic Resonance Imaging)
IRMInformation Risk Management
IRMIsothermal Remanent Magnetization
IRMIllinois Railway Museum
IRMInsurance Risk Management (various companies)
IRMInternal Revenue Manual
IRMIsochronous Resource Manager (IEEE 1394)
IRMInsecticide Resistance Management (agriculture)
IRMIntelligent Repeater Module
IRMInside Rearview Mirror
IRMInventory and Related Materials
IRMIntel Remote Management
IRMInstitute of Risk Management
IRMInterim Remedial Measure
IRMInformation Resource Manager
IRMImagerie par Résonnance Magnétique (French: Magnetic Resonance Imagery)
IRMIon Release Module
IRMInstitut Royal Météorologique de Belgique (Belgium's Royal Metereological Institute)
IRMInvestor Relationship Management
IRMInstitute for Regenerative Medicine
IRMItem Response Model
IRMIntramural Research Program (NIH)
IRMInstitute of Rural Management
IRMImmune Response Modifier
IRMInterest Rate Management (finance)
IRMInternal Risk Model (insurance)
IRMInherited Rights Mask
IRMInformation Request Message
IRMIndian River Marina (various locations)
IRMInstitute of Reactor Materials (Russia)
IRMInterference Reflection Microscopy
IRMIndicative Route Method (path planning)
IRMInspection, Repair, Maintenance
IRMIntegrated Resources Management
IRMInsert/Replace Mode
IRMInternet Relationship Management
IRMInformation Resources Management Plan (HFCA)
IRMImmediate Restorative Material
IRMImage Rejection Mixer
IRMIndependent Reference Model
IRMIntegrated Resistance Management
IRMIslamic Resistance Movement (aka Hamas)
IRMImpossible Recording Machine (band)
IRMInternational Roaming MIN
IRMInternet Reservation Module
IRMInternational Revolutionary Movement
IRMIn-Lined Reference Monitoring
IRMInsurance for Released Members (Canada)
IRMInstitute of Respiratory Medicine (Australia and Malaysia)
IRMIntegrated Resource Management, LLC (Claremont, California)
IRMIntelligence Requirements Management
IRMInteractive Rights Management Ltd
IRMInformation Release Memo
IRMInitial Ranging Message
IRMImmediate Remedial Measures (environment)
IRMInterim Release Milestone
IRMInternational Review of Management (Senate Hall Academic Publishing)
IRMImpulse Radio Modulation
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References in periodicals archive ?
(29) The expedited reversal provisions in the Internal Revenue Manual provide for planning opportunities depending on the taxpayer's plans and when a practitioner is retained.
1997) (explaining that the "procedures in the Internal Revenue Manual are intended to aid in the internal administration of the IRS; they do not confer rights on taxpayers").
We intended for the criteria of Internal Revenue Manual to encompass the circumstances in which in-person conferences are needed in most cases, and we think the criteria include the situations raised in your letter.
Note that updated versions of the Internal Revenue Manual may file this portion under a different subsection.
The Internal Revenue Manual ( states that an enrolled agent or CPA with a power of attorney can represent taxpayers before the Division of Appeals in docketed cases even if not admitted to practice before the United States Tax Court.
Research Institute's electronic tax research service, OnPoint System, has added the complete Internal Revenue Manual (IRM).
Rettig, "Under the Internal Revenue Manual, individual income tax returns of a President are subject to mandatory examination, but this practice is IRS policy and not codified in the Federal tax laws."
Before mailing the notice of deficiency, the agent forwarded it to IRS Office of Chief Counsel for review, pursuant to the relevant portions of the Internal Revenue Manual. The reviewing attorney recommended that the agent include a 20% accuracy-related penalty in the alternative; his recommendation was approved by his immediate supervisor, and the draft notice of deficiency was returned to the agent with the recommendation.
7602(a) in the following ways in the Internal Revenue Manual (IRM).
Internal Revenue Manual Section provides a procedure for rescinding a 90-day letter.
The IRS's commitment to making the QEP work, as opposed to simply being part of a checklist, is underscored by the IRS's listing these items (along with other efficiency, planning, execution, and resolution techniques) in the Internal Revenue Manual. (5) In contrast, the Joint Audit Planning Process was never formally included as part of the IRM, but was obliquely referenced in an exhibit.
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