{"results":[{"id":"4.10.6","part":4,"chapter":"4.10","title":"Penalty Considerations","source_url":"https://www.irs.gov/irm/part4/irm_04-010-006","snippet":"Manual Transmittal\nAugust 25, 2025\nPurpose\n(1) This transmits revised IRM 4.10.6, Examination of Returns, Penalty Considerations.\nMaterial Changes\n(1) Significant changes to this IRM include the..."},{"id":"20.1.5","part":20,"chapter":"20.1","title":"Return Related Penalties","source_url":"https://www.irs.gov/irm/part20/irm_20-001-005","snippet":"Manual Transmittal\nJune 03, 2026\nPurpose\n(1) This transmits revised IRM 20.1.5, Penalty Handbook, Return-Related Penalties.\nMaterial Changes\n(1) Significant changes to this IRM section are listed in..."},{"id":"20.1.13","part":20,"chapter":"20.1","title":"Material Advisor and Reportable Transactions Penalties","source_url":"https://www.irs.gov/irm/part20/irm_20-001-013","snippet":"Manual Transmittal\nAugust 10, 2026\nPurpose\n(1) To transmit the new IRM 20.1.13, Penalty Handbook, Material Advisor and Reportable Transactions Penalties.\nMaterial Changes\n(1)\nIRM 20.1.13.1.7\n,..."},{"id":"20.1.12","part":20,"chapter":"20.1","title":"Penalties Applicable to Incorrect Appraisals","source_url":"https://www.irs.gov/irm/part20/irm_20-001-012","snippet":"Manual Transmittal\nAugust 10, 2026\nPurpose\n(1) This transmits revised IRM 20.1.12, Penalty Handbook, Penalties Applicable to Incorrect Appraisals.\nMaterial Changes\n(1)\nIRM 20.1.12.3\n, Supervisory..."},{"id":"8.22.5","part":8,"chapter":"8.22","title":"Receipt, Control and Pre-Conference Considerations","source_url":"https://www.irs.gov/irm/part8/irm_08-022-005","snippet":"Manual Transmittal\nMay 27, 2026\nPurpose\n(1) This transmits revised IRM 8.22.5,\nCollection Due Process, Receipt, Control and Pre-Conference Considerations\n.\nMaterial Changes\n(1) Revised IRM 8.22.5.6.3..."},{"id":"20.1.6","part":20,"chapter":"20.1","title":"Preparer and Promoter Penalties","source_url":"https://www.irs.gov/irm/part20/irm_20-001-006","snippet":"Manual Transmittal\nAugust 10, 2026\nPurpose\n(1) To transmit revised IRM 20.1.6, Penalty Handbook, Preparer and Promoter Penalties.\nMaterial Changes\n(1)\nIRM 20.1.6.1.9\n, Supervisory Approval for..."},{"id":"20.1.8","part":20,"chapter":"20.1","title":"Employee Plans and Exempt Organizations Miscellaneous Civil Penalties","source_url":"https://www.irs.gov/irm/part20/irm_20-001-008r","snippet":"Manual Transmittal\nAugust 07, 2026\nPurpose\n(1) This transmits revised IRM 20.1.8, Penalty Handbook, Employee Plans and Exempt Organizations Miscellaneous Civil Penalties.\nMaterial Changes\n(1)\nIRM..."},{"id":"20.1.11","part":20,"chapter":"20.1","title":"Excise Tax and Associated Penalties","source_url":"https://www.irs.gov/irm/part20/irm_20-001-011","snippet":"Manual Transmittal\nFebruary 06, 2026\nPurpose\n(1) This transmits revised IRM 20.1.11, Penalty Handbook, Excise Tax and Associated Penalties.\nMaterial Changes\n(1) Significant changes to this IRM..."},{"id":"4.19.4","part":4,"chapter":"4.19","title":"CAWR Reconciliation Balancing","source_url":"https://www.irs.gov/irm/part4/irm_04-019-004r","snippet":"Manual Transmittal\nJune 11, 2025\nPurpose\n(1) This transmits the revised IRM 4.19.4, Liability Determination, CAWR Reconciliation Balancing\nMaterial Changes\n(1) IRM 4.19.4.1 Program Scope and..."},{"id":"4.19.10","part":4,"chapter":"4.19","title":"Campus Examination Fraud","source_url":"https://www.irs.gov/irm/part4/irm_04-019-010r","snippet":"Manual Transmittal\nNovember 14, 2025\nPurpose\n(1) This transmits revised IRM 4.19.10, Liability Determination, Campus Examination Fraud.\nMaterial Changes\n(1) Reorganized multiple subsections to..."},{"id":"4.10.9","part":4,"chapter":"4.10","title":"Workpaper System and Case File Assembly","source_url":"https://www.irs.gov/irm/part4/irm_04-010-009","snippet":"Manual Transmittal\nApril 22, 2024\nPurpose\n(1) This transmits a revision of IRM 4.10.9, Examination of Returns, Workpaper System and Case File Assembly.\nMaterial Changes\n(1) Significant changes to..."},{"id":"25.5.1","part":25,"chapter":"25.5","title":"Introduction","source_url":"https://www.irs.gov/irm/part25/irm_25-005-001","snippet":"Manual Transmittal\nJune 23, 2025\nPurpose\n(1) This transmits a revision to IRM 25.5.1, Summons, Introduction.\nMaterial Changes\n(1) Material changes are reflected by the following table:\nSubsection..."},{"id":"4.46.4","part":4,"chapter":"4.46","title":"Executing the Examination","source_url":"https://www.irs.gov/irm/part4/irm_04-046-004","snippet":"Manual Transmittal\nSeptember 06, 2023\nPurpose\n(1) This transmits revised IRM 4.46.4, LB&I Examination Process, Executing the Examination.\nScope\nExaminations vary in scope, size, and complexity;..."},{"id":"20.1.10","part":20,"chapter":"20.1","title":"Miscellaneous Penalties","source_url":"https://www.irs.gov/irm/part20/irm_20-001-010r","snippet":"Manual Transmittal\nAugust 12, 2026\nPurpose\n(1) This transmits revised IRM 20.1.10, Penalty Handbook, Miscellaneous Penalties\nMaterial Changes\n(1)\nIRM 20.1.10.2\n, Supervisory Approval for Penalty..."},{"id":"8.11.1","part":8,"chapter":"8.11","title":"Return Related Penalties in Appeals","source_url":"https://www.irs.gov/irm/part8/irm_08-011-001","snippet":"Manual Transmittal\nAugust 28, 2025\nPurpose\n(1) This transmits revised IRM 8.11.1, Return Related Penalties in Appeals.\nBackground\nThis section contains general information about penalties worked by..."},{"id":"4.10.7","part":4,"chapter":"4.10","title":"Issue Resolution","source_url":"https://www.irs.gov/irm/part4/irm_04-010-007","snippet":"Manual Transmittal\nJuly 18, 2025\nPurpose\n(1) This transmits a revision of IRM 4.10.7, Examination of Returns, Issue Resolution.\nMaterial Changes\n(1) The IRM subsection entitled \"FTS Data Collection..."},{"id":"20.1.1","part":20,"chapter":"20.1","title":"Introduction and Penalty Relief","source_url":"https://www.irs.gov/irm/part20/irm_20-001-001r","snippet":"Manual Transmittal\nNovember 25, 2025\nPurpose\n(1) This transmits revised IRM 20.1.1, Penalty Handbook, Introduction and Penalty Relief.\nBackground\nThe law requires taxpayers to file returns to report..."},{"id":"1.2.2","part":1,"chapter":"1.2","title":"Servicewide Delegations of Authority","source_url":"https://www.irs.gov/irm/part1/irm_01-002-002","snippet":"Manual Transmittal\nJune 29, 2026\nPurpose\n(1) This transmits revised IRM 1.2.2, Servicewide Policies and Authorities, Servicewide Delegations of Authority.\nMaterial Changes\n(1) Updated\nIRM 1.2.2.2\n,..."},{"id":"6.300.1","part":6,"chapter":"6.300","title":"Employment (General)","source_url":"https://www.irs.gov/irm/part6/irm_06-300-001","snippet":"Manual Transmittal\nSeptember 01, 2026\nPurpose\n(1) This transmits the revised IRM 6.300.1, Employment (General).\nMaterial Changes\n(1) Throughout the IRM, all terms “diversity,” “equity,” “inclusion,”..."},{"id":"5.19.25","part":5,"chapter":"5.19","title":"Passport Program","source_url":"https://www.irs.gov/irm/part5/irm_05-019-025","snippet":"Manual Transmittal\nOctober 10, 2024\nPurpose\n(1) This transmits revised IRM 5.19.25,\nLiability Collection, Passport Program.\nMaterial Changes\n(1) IRM 5.19.25,\nLiability Collection, Passport Program,..."}],"limit":20}