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Contents of Directory spder
| Name | Date | Size | Description |
|---|---|---|---|
| sbse-01-0823-0914.pdf | 2023-08-30 08:35:27 | 83.56 KB | IRM 1.4.50 Interim Guidance/IPU on Field Collection Safety During Field Contact |
| sbse-05-0723-0045.pdf | 2023-07-26 16:44:56 | 349.2 KB | IRM 1.4.50 Interim Guidance on Field Collection Safety During Field Contact |
| wi-03-0723-0794-redacted.pdf | 2023-07-11 07:24:03 | 152.36 KB | IRM 3.21.25 Code and Edit Form 8288-A Verification Process Updates |
| wi-21-0523-0647.pdf | 2023-05-25 10:37:53 | 176.79 KB | IRM 21.7.2 Employment and Railroad Tax Returns May 22, 2023 |
| wi-21-0523-0652.pdf | 2023-05-25 08:44:16 | 122.5 KB | IRM 21.7.2 Signature Guidance for Forms 94XX |
| wi-03-0523-0625.pdf | 2023-05-15 11:43:01 | 78.49 KB | IRM 3.21.19 Corrected Line Number for Cross-Referencing When Editing |
| wi-03-0523-0593.pdf | 2023-05-12 11:20:30 | 70.18 KB | IRM 3.21.19 Correction of CCC Editing Order and Tax Year Being Processed |
| wi-03-0523-0585.pdf | 2023-05-05 09:01:26 | 128.3 KB | IRM 3.14.1 IMF Notice Review |
| lbi-04-0423-0004.pdf | 2023-05-01 08:16:30 | 182.39 KB | IRM 4.46.1 Interim Guidance for Approval of Penalties under Internal Revenue Code (IRC) 6751(b)(1) for LB&I Examinations |
| wi-21-0423-0556-redacted.pdf | 2023-05-01 07:31:36 | 240.48 KB | IRM 21.7.2 Revised Form 8974 Processing Guidance |
| wi-03-0423-0548-redacted.pdf | 2023-04-28 11:31:01 | 128.77 KB | IRM 3.21.3 Received Dates; Added Countries for Waiver of Minimum Time Requirements |
| wi-03-0423-0552.pdf | 2023-04-28 11:29:41 | 127.02 KB | IRM 3.12.15 Elective Payment Election |
| wi-03-0423-0547.pdf | 2023-04-28 11:25:52 | 93.54 KB | IRM 3.11.212 Disaster Extension Due Dates |
| wi-21-0423-0540-redacted.pdf | 2023-04-27 15:46:30 | 344.57 KB | IRM 21.4.1 Refund Research April 25, 2023 |
| wi-03-0423-0530.pdf | 2023-04-27 15:01:40 | 86.14 KB | IRM 3.30.123 IMF Refund PCD Clarification |
| wi-21-0323-0401-redacted.pdf | 2023-03-22 19:10:51 | 370.38 KB | IRM 21.4.1 Various Changes to Refund Research |
| wi-21-0323-0402-redacted.pdf | 2023-03-22 19:06:47 | 226.93 KB | IRM 21.4.3 Various Changes to Returned Refunds/Releases |
| tege-04-0223-0005.pdf | 2023-02-03 13:42:34 | 157.87 KB | IRM 4.70 Revisions to the DO 8-3 Closing Agreement Process |
| wi-21-1222-1164.pdf | 2022-12-08 06:34:56 | 270.82 KB | IRM 21.4.2 Refund Trace; Limited Pay Ability December 5, 2022 |
| wi-21-1222-1163-redacted.pdf | 2022-12-08 06:33:08 | 241.44 KB | IRM 21.4.1 Refund Research December 5, 2022 |
| tege-04-1122-0033.pdf | 2022-11-16 10:12:22 | 201.54 KB | IRM 4.71.1 Letter Consolidation for Change due to Correction of Operations Closing Letter |
| wi-21-1022-1027.pdf | 2022-10-18 13:31:26 | 108.38 KB | IRM 21.7.2 Negative TC 150 Programming Change |
| policy-statement-1-3.pdf | 2022-06-24 07:50:23 | 125.18 KB | Policy Statement 1-3 (Rev.1) Research projects, studies, and tests support effective and efficient decision making in the Internal Revenue Service |
| pgld-11-0422-0007.pdf | 2022-06-17 13:55:05 | 219.05 KB | IRM 11.3.41 Interim Guidance for Issuing Acknowledgment Responses for Freedom of Information Act (FOIA) Requests |
| pgld-11-0522-0008.pdf | 2022-05-25 14:36:30 | 230.08 KB | IRM 11.3.41 Interim Guidance for Withholding Asset Locator Information for Freedom of Information Act (FOIA) Requests |
| wi-25-0522-0629-redacted.pdf | 2022-05-23 08:43:43 | 1.36 MB | IRM 25.25.6 MFT 32 TC 971 AC 111 Programming Error Causing Unpostables; Identifying Archived/Deleted Returns; TPP 3rd Party Form 56 |
| wi-25-0322-0381-redacted.pdf | 2022-03-18 16:32:07 | 1.17 MB | IRM 25.25.6 TPP Letter Guidance; MFT 32 Reprocessing Procedures; Where’s My Refund Timeframe; Unpostables (PDF) |
| pgld-11-0122-0006.pdf | 2022-02-10 13:38:24 | 221.13 KB | IRM 11.3.41 Interim Guidance for Freedom of Information Act (FOIA) Referral and Consultation Processes |
| pgld-11-0122-0004.pdf | 2022-02-08 07:22:55 | 227.32 KB | IRM 11.3.41 Interim Guidance for Freedom of Information Act (FOIA) Tolling Timeframe |
| sbse-04-2119-0045.pdf | 2019-12-18 11:57:00 | 72.09 KB | IRM 4.23.8 Interim Guidance on Form W-2 Corrections (PDF) |
| sbse-04-0819-0021.pdf | 2019-08-13 14:29:00 | 76.57 KB | IRM 4.10.4 Guidance for Addressing Currency Transaction Report Information |
| tege-04-0718-0017.pdf | 2018-07-17 12:00:00 | 74.04 KB | IRM 4.81.6 Interim Guidance on Closing Agreements for Tax-Exempt Bonds |
| wi-21-0518-0825.pdf | 2018-05-31 14:41:57 | 442.42 KB | IRM 21.3.8 Tax Exempt Organization Search and EDS R Cases |
| sbse-05-0518-0861_Redacted.pdf | 2018-05-31 14:19:12 | 255.22 KB | IRM 5.19.1 User Fee Changes Resulting from the Bipartisan Budget Act of 2018 - 05/25/2018 |
| del_order_4-45_rev.1.pdf | 2018-04-26 09:50:54 | 12.84 KB | Delegation Order 4-45 (Rev. 1), Consolidated Group Matters |
| sbse-05-0318-0009.pdf | 2018-04-17 14:37:49 | 59.11 KB | IRM 5.21.7 Interim Guidance Memorandum - Guidance for Withdrawing an Outbound Mutual Collection Assistance Request (MCAR) Case Referral |
| sbse-05-0418-0015.pdf | 2018-04-17 14:34:20 | 40.42 KB | IRM 5.1.10 Interim Guidance on Contacting Taxpayers |
| SBSE-05-0318-0018.pdf | 2018-04-03 12:54:40 | 68.91 KB | IRM 5.5.8 Reissue Interim Guidance (SBSE-05-0417-0011) for Responsibility to Process all Requests for Discharge of the Estate Tax Lien |
| spderwi-21-0318-0524_redacted.pdf | 2018-03-30 07:55:53 | 157.74 KB | IRM 21.4.1 MFT 32- 4442 Referrals/Paper Inquiries; Questionable Refund Inquiries; Refund Offset Timeframes and ERS Referrals FLC Changes |
| wi-21-0118-0213.pdf | 2018-02-07 09:51:28 | 30.27 KB | IRM 21.6.3 Health Coverage Tax Credit |
| tege-07-0218-0008.pdf | 2018-02-07 09:31:18 | 62.21 KB | IRM 4.75.10 Form 1024-A, Application for Recognition of Exemption under Section 501(c)(4) of the Internal Revenue Code |
| wi-21-0118-0134.pdf | 2018-01-30 10:52:02 | 66.59 KB | IRM 21.4.2 OIC Refund Trace Procedures, CHKCL TERUP Timeframe |
| sbse-05-0517-0034.pdf | 2017-12-05 09:52:24 | 117.8 KB | IRM 5.8.4 Reissuance of Interim Guidance on Investigation of Offers under Appeal's Jurisdiction SBSE-05-0517-0034 |
| sbse-05-0117-0004.pdf | 2017-12-01 14:58:52 | 37.63 KB | IRM 5.15.1 - Interim Guidance for Revenue Officers regarding Levies on Retirement Plans |
| TEGE-07-1215-0026.pdf | 2017-11-27 16:06:13 | 116.25 KB | IRM 7.11.1.12 Deadline for Adoption of Discretionary Plan Amendments (PDF) |
| TEGE-07-0316-0007.pdf | 2017-11-16 11:49:15 | 88.67 KB | IRM 7.20.5 – Interim Guidance on Procedures for Appealed Adverse Determination Cases |
| sbse-25-1117-0081.pdf | 2017-11-16 11:31:08 | 65.57 KB | IRM 25.6.22 Section 5000A Individual Shared Responsibility Payment-Statute of Limitations |
| ap-08-0716-0004.pdf | 2017-10-26 08:06:01 | 325.45 KB | IRM 1 4 28 Interim Guidance on Initial Conference Procedures for Liability Penalty Appeals and Innocent Spouse Cases |
| ap-08-1017-0016.pdf | 2017-10-19 10:46:50 | 292.14 KB | IRM 8.22.5 Paperless Collection Due Process CDP Case Work (PDF) |
| wi-25-1017-1398.pdf | 2017-10-11 12:22:38 | 55.45 KB | IRM 25.6.1 - Statute Chart of Expedited Processing |