# IRS Internal Revenue Manual API

The internal procedures IRS staff follow for examinations, collection, appeals, penalties, and disclosure.

The Internal Revenue Manual is the IRS's internal how-to: what an examiner must do, when supervisory approval of a penalty is required, how a case moves to Appeals. It is distinct from the Internal Revenue Bulletin, which publishes new guidance. The IRS serves the IRM as a 26-part HTML navigation tree with no per-section search API.

- Coverage: 1,774 sections across 26 published parts
- Source: Internal Revenue Service — public-domain US government work
- API root: https://irm-api.canvas-cart.workers.dev
- Machine guide: https://irm-api.canvas-cart.workers.dev/llms.txt
- Record ids: a dotted section locator, e.g. "20.1.1" or "4.10.1"; get it from /search or /part/{number}

## Routes

- `GET /search?q=<keywords>&limit=<1-50>` — free
- `GET /part/{number}` — free
- `GET /section/{id}` — free
- `GET /section/{id}/full` — paid ($0.01)

## Free search example

https://irm-api.canvas-cart.workers.dev/search?q=supervisory+approval+penalty&limit=3

## Paid call

Request `/section/{id}/full`. Expect `402 Payment Required` with price $0.01 per section, network eip155:8453, asset 0x833589fCD6eDb6E08f4c7C32D4f71b54bdA02913 (USDC), payout 0xA40Dadc75B69bEe8325E8089258235213293F8F4. Pay, repeat, receive the record.

Sample paid URL: https://irm-api.canvas-cart.workers.dev/section/20.1.1/full