The following is a quote from the U.S. District Court in Northern California regarding a taxpayer’s reliance on the Internal Revenue Manual:
"[T]he IRM holds no legal significance."
Hom v. U.S., U.S. District Ct., N. Calif. No. C 13-02243 WHA. Dated: September 30, 2013
The District Court in the Hom case also quotes the Ninth Circuit as follows:
"The Internal Revenue Manual does not have the force of law and does not confer rights on taxpayers."
Fargo v. Commr of Internal Revenue, 447 F.3d 706, 713 (9th Cir. 2006).