# IRS Internal Revenue Manual (IRM) API

Verbatim full text of the IRS Internal Revenue Manual (IRM): the internal
procedures manual IRS staff follow for examinations, collection, appeals,
penalties, rulings, and disclosure. It is distinct from the Internal
Revenue Bulletin (new guidance documents). IRS publishes the IRM only as a
26-part web manual with no per-section index or API. This service adds one.
Content is US federal government work, public domain. No summarising or
interpretation: raw delivery only.

## When to use this

Use this when you need the complete, exact text of a specific IRM section
for a tax procedure question. Do not use it for general web search, and do
not treat it as legal or tax advice.

## Endpoints

- GET /search?q=<keywords>&limit=<1-50>
  Free. Full-text search across all sections. Returns id, part, chapter,
  title, and a 200-character snippet for each match. Start here to find the
  id.

- GET /part/{number}
  Free. Part metadata (e.g. 4, "Examining Process") and its full list of
  section ids, chapters, and titles.

- GET /section/{id}
  Free. Metadata and snippet for one section.

- GET /section/{id}/full
  Paid, $0.01 USDC. Returns the full section JSON, including full_text.
  Payment uses the x402 protocol on Base mainnet (eip155:8453). Read the
  payment requirements from the 402 response, pay, and retry.

## Ids

A section id is a dotted locator: the part number, the chapter, then the
section, e.g. "1.1.1" or "20.1.5". The first segment is the part number and
the first two segments are the chapter. Published parts are 1-11, 13, 20,
21, 22, 25, and 30-39. Get exact ids from /search or /part/{number}.

## Payment

- Protocol: x402
- Network: Base mainnet (eip155:8453)
- Asset: USDC
- Price: $0.01 per full section
- Facilitator: Coinbase CDP