)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
Beginning of main content
Spder
Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| sbse-05-0524-0032-redacted.pdf | 2024-06-13 08:31:33 | 139.62 KB | IRM 5.7.1 Interim guidance on Federal Tax Deposit (FTD) alert procedures. |
| ts-03-0624-0725.pdf | 2024-06-11 12:26:30 | 78.71 KB | IRM 3.12.217 Update to special gain code, Field 263D |
| ap-08-0524-0009.pdf | 2024-06-06 14:41:00 | 166.92 KB | IRM 8.20.5 Paperless Offer in Compromise (OIC) procedures for Appeals Account & Processing Support (APS) |
| ap-08-0624-0010.pdf | 2024-06-06 14:31:00 | 168.46 KB | IRM 8.23.2 Paperless Offer in Compromise (OIC) procedures for Collection Appeals Technical Employees (ATEs) |
| pgld-01-0524-0015.pdf | 2024-05-30 11:47:00 | 210.02 KB | IRM 11.3.41 Interim Guidance on Adequacy of Search |
| ts-03-0524-0698.pdf | 2024-05-30 09:34:03 | 149 KB | IRM 3.13.2 4442 Clarification; 8832 TOE state conversion clarification; 2553 special scenario |
| ts-03-0524-0670.pdf | 2024-05-28 10:54:22 | 117.07 KB | IRM 3.11.212 Disaster extension due date 05/22/2024 |
| ts-03-0524-0669.pdf | 2024-05-28 10:50:01 | 177.31 KB | IRM 3.12.38 Taxpayer services update |
| raas-01-0524-3022.pdf | 2024-05-28 10:24:04 | 174.29 KB | Policy Statement 5-34 (Rev. 1), Collection enforced through seizure and sale of the assets occurs only after thorough consideration of all factors and of alternative collection methods |
| ts-03-0524-0662.pdf | 2024-05-22 09:39:45 | 99.98 KB | IRM 3.11.212 Disaster extension due date May 21, 2024 |
| ts-03-0524-0640.pdf | 2024-05-14 08:15:37 | 98.07 KB | IRM 3.11.212 Disaster extension due dates |
| ts-03-0524-0630-redacted.pdf | 2024-05-14 08:11:27 | 83.3 KB | IRM 3.12.217 Error Code 664 correction procedures |
| ts-03-0524-0621.pdf | 2024-05-14 07:05:38 | 111.75 KB | IRM 3.12.8 Return processing; Taxpayer Services; 1098-F - Box 9 Codes; 1099-B Dates |
| ts-03-0524-0614.pdf | 2024-05-09 08:39:06 | 102.4 KB | IRM 3.11.212 Corrected W&I to TS; Corrected IRM reference; Added Oklahoma Disaster |
| ts-03-0424-0562.pdf | 2024-05-03 12:04:14 | 108.03 KB | IRM 3.11.180 Taxpayer services updates |
| ts-03-0424-0554.pdf | 2024-05-03 11:35:19 | 78 KB | IRM 3.12.251 IRM deviation link |
| pgld-11-0324-0008.pdf | 2024-04-23 08:32:02 | 169.98 KB | IRM 11.3.13 Interim Guidance on Discretionary Release of Records and Harm Statements |
| tso-25-0324-0401.pdf | 2024-03-27 06:47:16 | 115.38 KB | IRM 25.32.1 Direct File Pilot Updates |
| wi-03-0324-0390-redacted.pdf | 2024-03-19 12:16:00 | 160.51 KB | IRM 3.12.212 Executive Directive on Received Dates and Envelopes |
| pgld-01-0324-0010.pdf | 2024-03-12 11:58:00 | 161.91 KB | IRM 1.15.6 Interim Guidance on Text Messaging |
| wi-03-0224-0299.pdf | 2024-03-07 08:04:31 | 102.33 KB | IRM 3.11.212 Disaster extension due dates February 28, 2024 |
| pgld-10-0224-0004.pdf | 2024-03-05 10:18:03 | 246.54 KB | IRM 10.5.1 Online Privacy Notices |
| wi-03-0224-0279.pdf | 2024-02-28 09:02:01 | 95.9 KB | IRM 3.12.38 Added 706-GS(D) & 706-GS(T) due dates; Updated wording on 8804 return due date |
| tege-07-0224-0004.pdf | 2024-02-28 08:59:52 | 156.13 KB | IRM 7.1.5 Digital taxpayer communications |
| wi-03-0224-0287-redacted.pdf | 2024-02-28 08:37:03 | 134.79 KB | IRM 3.11.6 Advanced CTC reconciliation and ACTC processing |
| lbi-04-0224-0001.pdf | 2024-02-27 14:38:53 | 165.52 KB | IRM 4.31.9 Deviation from established time frames described in IRM 4.31.9 regarding 2018, 2019, 2020, 2021 and 2022 syndicated conservation easement (SCE) compliance initiative (CIP) and campaign cases audited under the centralized partnership audit |
| wi-03-0224-0185.pdf | 2024-02-08 16:31:00 | 91.68 KB | IRM 3.11.23 Branch name change, statute exception update |
| wi-03-0224-0186.pdf | 2024-02-08 16:29:00 | 109.19 KB | IRM 3.12.15 Updated statute clearing exception from 2019 to 2020 |
| wi-03-0224-0187.pdf | 2024-02-08 16:27:00 | 84.02 KB | IRM 3.12.38 Updated statute clearing exception from 2019 to 2020 |
| wi-03-0224-0193-redacted.pdf | 2024-02-08 16:24:00 | 107.85 KB | IRM 3.12.212 Correction of due dates February 2, 2024 |
| wi-03-0224-0205.pdf | 2024-02-08 13:57:00 | 92.99 KB | IRM 3.11.25 Statute clearing exception |
| wi-03-0224-0222.pdf | 2024-02-08 13:46:00 | 90.88 KB | IRM 3.12.212 Disaster Extension Due Dates February 6, 2024 |
| wi-03-0224-0179.pdf | 2024-02-08 13:33:00 | 118.6 KB | IRM 3.11.217 Statute update and process clarification |
| wi-03-0124-0145.pdf | 2024-02-02 14:46:00 | 90.3 KB | IRM 3.11.212 Disaster extension due dates January 29, 2024 |
| wi-03-0124-0147.pdf | 2024-02-02 14:41:00 | 89.35 KB | IRM 3.12.212 Disaster extension due dates January 29, 2024 |
| wi-03-0124-0159.pdf | 2024-02-02 14:39:00 | 93.94 KB | IRM 3.12.15 Clarified tax period for section 07 |
| wi-03-0124-0164.pdf | 2024-02-02 14:36:00 | 69.95 KB | IRM 3.11.217 Updated Branch Name |
| wi-03-0124-0128.pdf | 2024-01-31 17:52:00 | 84.84 KB | IRM 3.12.251 Branch Name Changes; Field 03K03 |
| pgld-10-0124-0003.pdf | 2024-01-31 10:43:31 | 191.95 KB | IRM 10.5.5 Interim Guidance: Procedures for Applying the IRC 7431(e) Notification Tracking Indicator associated with Letter 6613 |
| wi-03-1223-1149.pdf | 2023-12-19 17:19:47 | 96.76 KB | IRM 3.12.23 Extended Digital Signature Date |
| wi-03-1223-1177-redacted.pdf | 2023-12-19 11:21:35 | 137.34 KB | IRM 3.11.6 Routing and Correspondence |
| tas-13-1223-1167.pdf | 2023-12-19 09:28:35 | 141.28 KB | IRM 13.1.6 Casework Communications |
| wi-03-1223-1147.pdf | 2023-12-13 17:07:19 | 79.36 KB | IRM 3.11.23 Digital Signature Extension |
| wi-03-1223-1146.pdf | 2023-12-13 17:02:30 | 105.83 KB | IRM 3.12.251 Digital Signature |
| sbse-04-1223-0049.pdf | 2023-12-13 16:37:57 | 268.44 KB | IRM 4.10.8 Temporary interim guidance for supplemental RGS case files |
| ap-08-1123-0012.pdf | 2023-11-30 11:54:51 | 244.22 KB | IRM 8.22.5 Collection Due Process Case Procedures for Settlement Officers In Consideration of Farhy v. Commissioner for USC Title 26, Subtitle F, Chapter 61 Penalties |
| wi-21-1123-1063.pdf | 2023-11-02 15:13:31 | 298.05 KB | IRM 21.7.2 ERC Claim Withdrawal Program November 1, 2023 |
| ap-08-0923-0010-redacted.pdf | 2023-09-29 12:29:04 | 536.61 KB | IRM 8.11.6 FBAR Case Procedures Due to the Bittner v. United States Supreme Court Decision |
| wi-03-0923-0939.pdf | 2023-09-11 07:46:00 | 99.07 KB | IRM 3.12.212 Disaster Extension Due Dates September 6, 2023 |
| sbse-05-0923-0927.pdf | 2023-09-06 06:26:20 | 104.53 KB | IRM 5.1.18 - Interim Guidance on Field Collection Safety During Field Contact |