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balance of assessment was $5,000 or more” and thereby violated
section 6330(c). We disagree.
IRM sec. 5.12.2.8.2 (March 1, 2004)5 states that a notice of
Federal tax lien generally should not be filed if the taxpayer’s
aggregate unpaid balance of assessment is less than $5,000. It
also states, however, that a notice “may be filed when, in the
judgment of the revenue officer, it is in the best interest of
the government to record the lien” and a group manager approves.
IRM sec. 5.12.2.8.2(1)(a). Thus, there is no absolute
prohibition on filing a notice of Federal tax lien if the unpaid
balance of assessment is less than $5,000.
Even if respondent did fail to comply with the provisions of
the IRM, those provisions govern only the internal affairs of the
Internal Revenue Service; they do not have the force and effect
of law. Valen Manufacturing Co. v. United States, 90 F.3d 1190,
1194 (6th Cir. 1996); United States v. Horne, 714 F.2d 206, 207
(1st Cir. 1983); see also Miller v. Commissioner, 114 T.C. 184,
195 (2000) (“The authoritative sources of Federal tax law are the
statutes, regulations, and judicial decisions”), affd. sub nom.
Lovejoy v. Commissioner, 293 F.3d 1208 (10th Cir. 2002). The
procedures in the IRM do not confer rights on taxpayers. United
5 The notice of determination refers to IRM sec. 5.12.1.13
(Apr. 30, 2002), which was replaced by IRM sec. 5.12.2.8.1 and
5.12.2.8.2 (Mar. 1, 2004). For purposes of this opinion, there
is no substantive difference between the older and newer IRM
provisions.
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