What is IRM 21.4.1.3.1.1?

IRM 21.4.1.3.1.1 refers to a section of the Internal Revenue Manual (IRM) that provides guidance on procedures and policies related to the IRS's handling of specific tax matters. It typically outlines the responsibilities of IRS employees, the processes for managing taxpayer interactions, and compliance requirements. For detailed information, it's best to consult the IRM directly, as it contains comprehensive instructions relevant to tax administration.