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Part 5. Collecting Process. Table of Contents 5.9.13 Manual Proofs of Claim and Common Claim Issues · 5.9.14 Automated Proofs 5.12 Federal Tax Liens. Internal Revenue Manual - 5.1.11 Delinquent Return Accounts (Cont. 1) Part 5. Collecting Process. Chapter 1. General Collecting Procedures. Section 11. Appendix 2 - Handbooks and Guides · IRS Guide to Form 8823 · HUD Handbook 4350.3 Chapter 5 (Rev 3) · List of HUD Income Inclusions and Exclusions · CA Tenant/Find out which sections of the Internal Revenue Manual are applicable to your tax case. Internal Revenue Manual · Part 4 Examining Process IRS Audits · Part 5 Part 5. Collecting Process. Chapter 17. Legal Reference Guide for Revenue Officers also responsible for reviewing Internal Revenue Manual revisions and This page contains interim guidance relating to instructions in IRM Part 5 currently in effect but not yet published in the Internal Revenue Manual (IRM). Internal Management Documents System. Section 6. Using and Researching the Internal Revenue Manual (IRM). Part 5. Collecting Process. Chapter 1. Access the Internal Revenue Manual (IRM) on Tax Notes Research. Part 5Collecting Process Part 33Chief Counsel Directives Manual – Legal Advice.