IRM 5.15.1, Internal Controls (i.e. Program Scope and Objectives) are being added to comply with IRM 1.11.2, Internal Management Documents System, Internal Revenue Manual (IRM) Process, standards. 5.15.1 Financial Analysis Handbook | Internal Revenue Service This guidance will be incorporated in IRM 5.15.1.27, Retirement or Profit Sharing Plans, in the Financial Analysis Handbook, within one year of the date of this memorandum. If you have questions, please contact me, or a member of your staff may contact Senior Program Analysts, Cynthia Cooper or Lynn Greer. Internal Revenue Service Manual - Guidelines For IRS Agents. The Internal Revenue Manual (IRM) contains the official compilation of all internal management documents of the Internal Revenue Service. If tax professionals study the IRM, they will be able to understand the working procedures of the IRS. IRM 5.15, Financial Analysis Handbook, provides information on analyzing and verifying of financial information and should be used in conjunction with this section. 5.8.5.2 (09-30-2013) Ability to Pay 1. The ability to pay determination should be made on the liability(s) due at the time the Eventbrite - Jassen Bowman, EA presents Inside the IRM™: Financial Analysis Handbook, Part 1 - Monday, July 16, 2018 - Find event and registration information. This is an online class that meets for a total of 2 CPE hours on July 16. Understanding how the IRS analyzes a taxpayer's financial Eventbrite - Jassen Bowman, EA presents Inside the IRM™: Financial Analysis Handbook, Part 3 - Wednesday, July 18, 2018 - Find event and registration information. This is an online class that meets for 2 CPE hours on July 18. Understanding how the IRS analyzes a taxpayer's financial condition Currently Not Collectible (Internal Revenue Manual 5.16.1) Financial Analysis Handbook (Internal Revenue Manual 5.15.1) Policy Statements for Collecting Process Activities (Internal Revenue Manual 1.2.14), especially Policy Statement 5-7