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Contents of Directory spder
| Name | Date | Size | Description |
|---|---|---|---|
| sbse-05-0725-3481-public.pdf | 2026-07-17 15:51:07 | 375.04 KB | IRM 5.19.1 Revisions to payment skips; OPA MAR |
| ap-08-1025-0018-public.pdf | 2025-10-02 09:52:13 | 303.18 KB | IRM 8.22.8 Temporary Closing Procedures for Collection Due Process (CDP) Cases with Liability Referrals |
| pgld-10-0925-0007-Public.pdf | 2025-10-02 09:48:00 | 364.79 KB | IRM 10.5.1 Interim Guidance on Temporary Flexibility for Encrypted Emails with Taxpayers and Representatives |
| ts-03-0925-3612.pdf | 2025-09-30 19:34:16 | 121.24 KB | IRM 3.5.61 - Brookhaven and Fresno Source Document Address Change |
| sbse-04-0925-3613-public.pdf | 2025-09-30 18:59:52 | 145.24 KB | IRM 4.24.22 Procedures for refund requests for nominal amounts of excise tax |
| ts-03-0925-3610-public.pdf | 2025-09-24 10:25:25 | 96.99 KB | IRM 3.12.14 - Other Credits Claimed on Schedule K-1 |
| ts-03-0925-3605-public.pdf | 2025-09-23 13:40:05 | 134.35 KB | IRM 3.11.15 Form 1065 Editorial Changes |
| ts-03-0925-3604-public.pdf | 2025-09-23 12:16:18 | 103.66 KB | IRM 3.12.15 Form 1065 Editorial Changes |
| sbse-04-0925-0055-public.pdf | 2025-09-17 15:34:04 | 130.11 KB | IRM 4.10.2 Interim guidance on requesting information and documents from taxpayers. |
| raas-01-0925-3041.pdf | 2025-09-11 15:51:26 | 116.52 KB | Delegation Order 6-32 (New), Authorization to Execute Settlement Agreements in Labor/Employee Relations Matters |
| ts-03-0925-3587.pdf | 2025-09-11 10:27:16 | 120.6 KB | IRM 3.5.61 Andover and Atlanta Source Document Folders; Refiles and Special Search Update |
| sbse-04-0625-0025-public.pdf | 2025-08-29 20:06:22 | 220.16 KB | IRM 4.10.6 Procedures for assessing IRC 6698 and IRC 6699 penalties |
| ap-08-0825-0016.pdf | 2025-08-22 07:43:13 | 162.1 KB | IRM 8.22.5 Prohibited levies in Collection Due Process hearings |
| sbse-04-0825-3562-public.pdf | 2025-08-21 12:46:28 | 104.78 KB | IRM 4.23.22 Unagreed employment tax case procedures. |
| lbi-04-0825-0009 public.pdf | 2025-08-21 11:20:56 | 128.31 KB | IRM 4.46.3 Interim guidance on Policy Statement P-4-5 (P-4-5) administrative and monitoring duties |
| ts-03-0825-3567.pdf | 2025-08-21 07:44:38 | 112.84 KB | IRM 3.11.14 Prior Year Clarification |
| ts-03-0825-3558-public.pdf | 2025-08-21 07:38:37 | 131.69 KB | IRM 3.11.16 Updated Due Date Chart |
| sbse-04-0825-0036-public.pdf | 2025-08-20 13:43:45 | 168.93 KB | IRM 4.2.1 Interim guidance on requesting counsel advice. |
| sbse-04-0825-0009-public.pdf | 2025-08-20 13:18:49 | 181.74 KB | IRM 4.1.5 Interim guidance for classification of criminal restitution returns. |
| ts-03-0825-3551_public.pdf | 2025-08-20 10:25:13 | 100.65 KB | IRM 3.12.15 Tribal Tax Credit Scheme |
| ocrc-01-0825-0001-public.pdf | 2025-08-12 16:10:29 | 336.76 KB | IRM 1.20.2 Updates to IRM 1.20.2, Equal Employment Opportunity, Providing Reasonable Accommodation for Individuals with Disabilities |
| ts-03-0825-3548_public.pdf | 2025-08-12 14:43:25 | 103.51 KB | IRM 3.11.6 Federal Income Tax Withholding |
| ts-03-0825-3547.pdf | 2025-08-12 13:09:21 | 92.92 KB | IRM 3.11.15 Tribal Tax Credit Scheme |
| raas-01-0825-3040.pdf | 2025-08-12 11:25:57 | 44.04 KB | Delegation Order 1-67 (Rev. 1), Authorization and Approval for Official City-to-City Travel of Six Months or More to a Single Location |
| ts-03-0825-3542-public.pdf | 2025-08-12 10:29:28 | 207.29 KB | IRM 3.11.6 Suspense and Review |
| pgld-11-0725-006-public.pdf | 2025-08-12 10:19:36 | 159.57 KB | IRM 11.3.13 Interim Guidance (IG) for Freedom of Information Act (FOIA) Requests Seeking Email Records |
| ts-03-0825-3538-public.pdf | 2025-08-11 06:31:58 | 106.45 KB | IRM 3.11.180 Religious Exemption |
| ts-21-0825-3539.pdf | 2025-08-11 06:22:02 | 77.63 KB | IRM 21.7.2 Updated IDRS Number to Assign Form 5884-C and Form 5884-D Cases for Processing |
| sbse-25-0725-0052.pdf | 2025-08-01 19:14:10 | 124.43 KB | IRM 25.31.1 Corporate shared support for shared administrative associates and assistants |
| ts-25-0725-3494_public.pdf | 2025-08-01 15:52:02 | 313.55 KB | IRM 25.25.6 Statute Procedure Clarification; Disaster Area Updates |
| ts-03-0725-3517.pdf | 2025-08-01 11:42:34 | 91.01 KB | IRM 3.11.15 Tribal Tax Credit Scheme |
| ts-04-0725-3535-public.pdf | 2025-08-01 11:15:07 | 100.65 KB | IRM 4.19.19 Updated to Self-Assign; DUT TPFE Procedures; Editorial Changes |
| tas-13-0625-0002.pdf | 2025-07-25 09:45:34 | 242.36 KB | IRM 13.1.18 Interim Guidance on Extension of Temporary Modifications to Case Processing Timeframes |
| ts-04-0725-3512.pdf | 2025-07-25 06:42:46 | 78.46 KB | IRM 4.19.20 Weekly Ace Reviews |
| lbi-04-0725-0008 public.pdf | 2025-07-23 11:00:39 | 164.51 KB | IRM 4.46.4 Interim guidance on reinforcing the customer focused, high efficiency LB&I examination process |
| sbse-01-0725-3510-public.pdf | 2025-07-23 07:55:54 | 94.81 KB | IRM 1.4.51 Resource guide for manager; insolvency. |
| sbse-04-0725-3485-public.pdf | 2025-07-23 06:47:48 | 90.17 KB | IRM 4.23.11 Prompt action in tax underpayment and overassessment cases. |
| ts-21-0725-3475.pdf | 2025-07-15 10:07:01 | 175.82 KB | IRM 21.7.2 Update Regarding ERC Withdrawal |
| ts-03-0725-3479-public.pdf | 2025-07-15 09:41:36 | 80.69 KB | IRM 3.11.6 Correspondence |
| ts-03-0725-3476_public.pdf | 2025-07-15 08:56:08 | 360.51 KB | IRM 3.11.6 Amended Return Screening |
| pgld-10-0725-0004-public.pdf | 2025-07-10 20:35:55 | 345.44 KB | IRM 10.5.1 Office privacy in shared spaces with non-IRS agency employees |
| ts-21-0725-3470-public.pdf | 2025-07-10 09:13:01 | 232.07 KB | IRM 21.6.3 Credits Procedures; Clarification of RSED for RRC and Withholding With RIVO Involvement |
| ts-03-0725-3469-public.pdf | 2025-07-10 09:01:48 | 108.8 KB | IRM 3.12.15 Tribal Tax Credit Scheme |
| sbse-05-0725-3447.pdf | 2025-07-09 10:50:22 | 41.89 KB | IRM 5.19.10 Collection operations transcript processing |
| sbse-04-0625-0048-public.pdf | 2025-07-09 09:46:43 | 136.39 KB | IRM 4.24.16 Interim guidance on mandatory use of the certified automated mailing solution (CAMS) application for IRS-certified mail |
| ts-25-0725-3467 public.pdf | 2025-07-09 08:50:27 | 188.32 KB | IRM 25.25.7 Automated Questionable Credit Program |
| sbse-05-0625-3433-public.pdf | 2025-07-09 08:30:11 | 131.72 KB | IRM 5.9.20 Non-bankruptcy Insolvencies |
| sbse-01-0625-0029-public.pdf | 2025-07-09 08:16:09 | 103.85 KB | IRM 1.4.50 New form 15675 for submission of sensitive case reports. |
| ts-03-0725-3456.pdf | 2025-07-08 12:47:05 | 83.24 KB | IRM 3.11.213 Religious Exemption |
| ts-03-0725-3458.pdf | 2025-07-08 12:43:43 | 134.62 KB | IRM 3.11.15 Highly Questionable Tribal Credits |