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Sbse
Contents of Directory sbse
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| sbse-04-0925-0067-public.pdf | 2025-10-03 13:14:56 | 143.23 KB | IRM 4.13.1 Temporary deviation for individual master file (IMF) audit reconsiderations |
| sbse-05-1025-0062-public.pdf | 2025-10-03 13:14:41 | 200.55 KB | IRM 5.1.10 Interim guidance for revenue officers regarding changes to research requirements for taxpayers with a passport indicator |
| sbse-04-0925-0040-public.pdf | 2025-09-25 11:27:00 | 134.25 KB | IRM 4.24.8 Interim guidance for excise tax examination on timing of supervisory approval of penalties subject to IRC 6751(b) |
| sbse-04-0925-3601-public.pdf | 2025-09-23 12:22:00 | 155 KB | IRM 4.23.13 Instruction and guidance to examiners for issuing closing letters |
| sbse-04-0925-3599-public.pdf | 2025-09-23 11:49:16 | 130.76 KB | IRM 4.23.5 Timely filing for purposes of the reporting consistency test |
| sbse-04-0925-3600-public.pdf | 2025-09-23 11:41:52 | 172.62 KB | IRM 4.23.6 Incorporate Rev. Proc. 2025-10 that provides updated guidance regarding the implementation of section 530 |
| sbse-04-0925-0015-public.pdf | 2025-09-10 09:30:01 | 222.61 KB | IRM 1.4.40 Interim guidance for SB/SE team audits. |
| sbse-04-0925-0027-public.pdf | 2025-09-10 09:19:34 | 201.41 KB | IRM 4.8.9 Interim guidance for technical services’ review of LB&I ITP and CTA cases for notices of deficiency. |
| sbse-04-0825-0038-public.pdf | 2025-08-21 08:18:35 | 237.99 KB | IRM 4.8.9 Interim guidance on technical services penalty review |
| sbse-05-0725-3482-public.pdf | 2025-07-23 07:05:51 | 188.13 KB | IRM 5.19.17 Address unreversed pending IA's prior to closing CNC. |
| sbse-04-0725-0047-public.pdf | 2025-07-22 10:27:12 | 179.79 KB | IRM 4.26.6 Interim guidance memorandum changes to certified mail procedures effective July 1, 2025. |
| sbse-04-0725-0053-public.pdf | 2025-07-17 13:25:09 | 153.29 KB | IRM 4.26.11 Interim guidance for stop correspondence process. |
| sbse-04-0625-0035 public.pdf | 2025-07-01 12:22:32 | 137.49 KB | IRM 4.10.10 Interim guidance revising and adding standard paragraph explanations |
| sbse-04-0625-0034-public.pdf | 2025-06-27 11:26:27 | 203.13 KB | IRM 1.4.19 Requirement to use auto form 2859 portal for completing form 2859, request for quick or prompt assessment |
| lbi-04-0625-0007-public.pdf | 2025-06-04 13:44:40 | 119.94 KB | IRM 4.63.4 Interim Guidance on a 30 Calendar Day Follow-up ERCS Indicator on International Individual Compliance (IIC) Tax Examiner Cases |
| sbse-05-0525-3332-public.pdf | 2025-06-02 22:28:03 | 106.38 KB | IRM 5.19.13 Pending IA & financial analysis internal controls |
| sbse-05-0525-3320-public.pdf | 2025-05-28 13:11:26 | 305.75 KB | IRM 5.19.1 Revisions to pending IA criteria and others to facilitate case resolution. |
| sbse-05-0525-0030-public.pdf | 2025-05-23 10:28:51 | 161.24 KB | IRM 5.14.1 Interim guidance for field collection on new criteria for processing pending installment agreement (IA) requests. |
| sbse-04-0525-3294.pdf | 2025-05-23 10:25:13 | 148.39 KB | IRM 4.23.7 Employment tax on tip income. |
| sbse-04-0525-3293.pdf | 2025-05-23 10:23:45 | 219.08 KB | IRM 4.23.12 Delinquent return procedures. |
| sbse-04-0525-3292.pdf | 2025-05-23 10:11:58 | 463.07 KB | IRM 4.23.10 Report writing guide for employment tax examinations. |
| sbse-05-0425-3213.pdf | 2025-05-02 07:13:33 | 94.57 KB | IRM 5.19.17 Revised IRM procedures to include leads can now input CNC's requiring managerial approval. |
| sbse-05-0425-0017.pdf | 2025-04-23 08:28:47 | 116.55 KB | IRM 5.8.2 Deviation for processability determinations and case building |
| sbse-04-0425-0438.pdf | 2025-04-23 08:19:56 | 188.65 KB | IRM 4.23.13 Adjusted returns; abatements and claims |
| sbse-05-0325-0018-public.pdf | 2025-04-03 09:12:10 | 207.84 KB | IRM 5.19.12 Interim guidance for the lien chat bot and centralized lien operation live chat. |
| sbse-04-0325-0019-public.pdf | 2025-04-03 08:24:06 | 309.44 KB | IRM 1.4.40 Temporary guidance for resolving inventory impacted by staffing reductions |
| sbse-04-0225-0007-public.pdf | 2025-02-27 08:09:54 | 149.36 KB | IRM 4.8.8 Interim guidance on issuing statutory notices of claim disallowance and executing form 907 |
| sbse-04-1124-0063-public.pdf | 2024-11-27 13:00:43 | 146.58 KB | IRM 4.24.16 Temporary interim guidance for closing and shipping agreed penalty cases to centralized case processing. |
| sbse-04-1124-0046-public.pdf | 2024-11-26 08:20:48 | 135.84 KB | IRM 4.26.6 Interim guidance memorandum group manager concurrence meeting. |
| ts-21-1024-1042-public.pdf | 2024-11-05 13:07:23 | 119.37 KB | IRM 21.2.3 EUP; Individual Online Account; Postal Mail Delivery |
| sbse-04-1024-0027-public.pdf | 2024-10-24 09:55:00 | 207.18 KB | IRM 4.26.8 Interim guidance for FinCEN form 113, Title 31 Summons |
| sbse-20-1024-1044.pdf | 2024-10-24 08:28:39 | 93.49 KB | IRM 20.1.4 Update from 2 business days to 1 for NSO or stock-settled SAR payment initiation |
| sbse-04-1024-0051-public.pdf | 2024-10-08 07:24:31 | 168.12 KB | IRM 4.24.2 Interim guidance on fuel sampling requests and form 637 registrations for activity letters CA and CN. |
| sbse-04-0924-0059.pdf | 2024-09-26 14:07:14 | 152.75 KB | IRM 4.24.18 Interim guidance for rerouting unpaid claims to workload selection and delivery for screening. |
| sbse-05-0724-0045.pdf | 2024-07-31 12:56:36 | 244.94 KB | IRM 5.8.7 Interim guidance on SCOIC electronic case approval |
| sbse-05-0524-0039.pdf | 2024-07-24 12:50:59 | 224.52 KB | IRM 5.1.1 Revised Letter 4222 for Abatement & Adjustment |
| ipu-cpr_sbse-11-0411-0832.pdf | 2024-07-12 21:06:00 | 28.23 KB | IRM 11.3.9.2 – Responsibilities |
| lbi-04-0724-0009-public.pdf | 2024-07-09 11:26:58 | 135.74 KB | IRM 4.10.21 Interim Guidance on Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business, and on Issuing Manual Refunds to Foreign QI via the ITS system |
| sbse-20-0424-0577.pdf | 2024-05-03 11:13:46 | 166.58 KB | IRM 20.1.1 Subsequent requests for penalty relief |
| sbse-05-0424-0020-redacted.pdf | 2024-05-03 10:39:45 | 183.93 KB | IRM 5.8.1 Interim guidance regarding IRS received date for form 656. |
| sbse-04-0424-0018.pdf | 2024-05-03 09:14:33 | 173.49 KB | IRM 4.24.23 Interim guidance for form 637 applications under IRC 4101 with compliance issues not addressed by the form 637 registration group. |
| sbse-04-0424-0013-redacted.pdf | 2024-04-26 07:41:36 | 227.83 KB | IRM 4.24.8 Electronic case closing procedures in the Issue Management System |
| wi-21-0424-0475 redacted.pdf | 2024-04-05 14:37:17 | 137.63 KB | IRM 21.2.3 TDS SOR mailbox delivery method for authorized representatives |
| sbse-05-0424-0003.pdf | 2024-04-05 13:01:37 | 221.56 KB | IRM 5.8.1 Interim guidance on obsoletion of Form 14640, Addendum to Form 656 |
| sbse-04-0124-0009.pdf | 2024-03-19 08:57:15 | 436.87 KB | IRM 4.24.15 Interim guidance for sampling renewable diesel |
| sbse-04-1223-0066.pdf | 2023-12-28 11:11:53 | 168.59 KB | IRM 4.12.1 Interim guidance memorandum for business expenses, deductions and credits on a substitute for return |
| sbse-01-0323-0016.pdf | 2023-12-28 11:04:53 | 158.88 KB | IRM 1.4.20 IRM deviation: evaluative telephone monitoring procedures for frontline managers within campus collection Atlanta |
| sbse-20-1223-1202.pdf | 2023-12-28 07:04:08 | 114.17 KB | IRM 20.1.1 Administrative waiver - relief from the failure to pay penalty for certain taxpayers for taxable years 2020 and 2021 |
| sbse-05-1223-1153-redacted.pdf | 2023-12-12 13:45:27 | 286.53 KB | IRM 5.9.8 Added guidance on Chap 11 case files; updated TFRP tolerance, documentation, payments made by a responsible person, and when to check the "changeable terms" box in the CPM |
| sbse-05-1023-0992-redacted.pdf | 2023-10-12 10:20:13 | 425.8 KB | IRM 5.19.1 - Transfer Instructions for Taxpayers Calling to Verify Field Employee ID; Citation Linking to Centralized Authentication Policy |