Feature Article

The IRM: A Resource for the EA

It may not make the New York Times best seller list (and it certainly would not be light reading while waiting for a plane at the airport) but the Internal Revenue Manual (IRM) can be an extremely useful document for enrolled agents in their dealings with the Internal Revenue Service. The Freedom of Information Act at 5 USC 552(a)(2)(c) requires agencies to make staff instructions available to the public. Frank X. Degen, EA, USTCP