Terms of use

Placeholder for review before launch.

What this is

irsirm is a research tool. It answers questions by reporting what the published Internal Revenue Manual (IRM) says, citing the section behind each statement and linking to it on irs.gov. It is not tax advice, legal advice or official guidance.

Not affiliated

irsirm is not affiliated with, endorsed by, or sponsored by the Internal Revenue Service or the United States Government.

What it will not do

• It does not decide questions of taxability, eligibility or deductibility as applied to you or any specific taxpayer. It can report the criteria the IRM states; whether they apply to a particular situation is not something it determines.
• It uses only the public, redacted IRM. Text withheld from that version is marked as withheld and is never reconstructed or guessed.

Accuracy

Every answer is checked automatically against the IRM text before it is shown, and an answer that fails is withheld. The checks catch many errors but not all: an answer can still be incomplete, out of date or wrong. The IRM itself is an internal procedures manual, which may differ from the law, regulations or the IRS's current practice. Read the cited sections on irs.gov before relying on anything here.

Using it

• Do not enter personal identifiable information: no SSN, ITIN, EIN, account numbers or taxpayer-identifying details.
• Questions are rate-limited per connection, and written answers pause when a daily cost limit is reached.
• The service is provided as is, without warranty, and may change or stop at any time.

See the privacy policy for what is stored.

Contact

Questions about these terms or this site: dave@patrioticinvestments.com.