Examining Process - Part 4 | |
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IRM 4.1.3 – Interim Guidance on Survey of Returns by Examination SB/SE Examination issued a memorandum to its Area Directors to reiterate some of the requirements regarding the disposition of all surveyed returns and to provide new instructions applicable when surveying excess inventory returns supplementing IRM 4.1.3. The memo expires on March 07, 2012. IRM 4.1.5 – Interim Guidance - Quality Reviews for Classification of DIF Returns SB/SE Examination Director re-issued a memorandum to its Area Directors on January 13, 2012 supplementing IRM 4.1.5. The memorandum provides interim guidance regarding quality reviews of the classification of DIF returns. The memo expires on June 30, 2012. IRM 4.10.2 - Guidance on Usage of Electronic Accounting Software Records This memorandum provides guidance on when to request electronic accounting software backup files during an examination, the limitations examiners have in reviewing these electronic records and the safeguarding of these records. The Director of Examination issued the guidance on September 1, 2011. IRM 4.10.8 – Interim Guidance for Stamped Signatures on Closing Letters SBSE Examination Policy reissued a memorandum to its Area Directors on April 18, 2011 supplementing IRM 4.10.8. It provides interim guidance for SBSE Group Managers in regards to using a stamped signature to sign closing letters. This memo expires November 1, 2011. IRM 4.19.13.14 Transfer of Case to Area Office or Appeals Office This guidance is now incorporated into the IRM. Following the link above will take you to the IRM Section leading to IRM 4.19.13. This link will be removed on 03/11/2012. IRM 4.19.13.25.1 Identity Theft Assistance Request (ITAR) This guidance is now incorporated into the IRM. Following the link above will take you to the IRM Section leading to IRM 4.19.13. This link will be removed on 03/11/2012. IRM 4.23.3.7 – Interim Guidance - Payments for Services Requiring Information Reporting SB/SE Specialty Programs issued a memorandum to its Employment Tax Territory Managers, Group Managers, and Specialists regarding payments for services requiring information reporting which is a key component in IRS compliance programs. The memo expires on December 08, 2011. IRM 4.23.5 – Interim Guidance on Reimbursement of Employee Personal Cell Phone Usage in light of Notice 2011-72 This memorandum provides audit guidance to All Examination Field Operations examiners regarding employers that reimburse their employees for the business use of an employee’s personal cell phone. This document is not intended to be a technical position. The memo expires on September 19, 2012. IRM 4.23.6.16 – Address Change for CSP Agreements SB/SE Specialty Programs issued a memorandum to its Territory Managers, Group Managers and Specialists updating the address for mailing CSP agreements to the Monitoring Unit in Covington, KY. The memorandum expires on March 14, 2012. IRM 4.23.6.16 – Monitoring CSP Agreements - Address Change for CSP Agreements An interim procedural update effective 06/10/2011 was issued to revise IRM 4.23.6.16 regarding Address Change for CSP Agreements. IRM 4.23.10 – Revision of all Employment Tax Report Writing Forms and Creation of New Form 4668-B, Report of Examination of Withheld Federal Income This guidance issued under IG SBSE-04-0611-060 is now incorporated into the IRM. Following the link above will take you to the Table of Contents page leading to 4.23.10 – Employment Tax – Report Writing Guide for Employment Tax Examinations. This link will be removed on 03/10/2012. IRM 4.23.13 – Updates to IRM 4.23.13 Employment Tax Refund or Abatement Claims SB/SE Chief of Employment Tax Operations issued a memorandum to its Territory Managers, Group Managers and Specialists to communicate changes to procedures for establishing, working and closing employment tax refund or abatement claims. The memorandum expires January 31, 2013. IRM 4.24.2 – Reissue Interim Guidance on initial 637 Applications Assigned to Excise Tax Field Groups SB/SE Specialty Programs reissued a memo to its Excise Territory Managers and Field Group Managers on initial 637 applications assigned to Excise Tax field groups. The memo expires on June 1, 2012. IRM 4.24.2 – Interim Guidance on Taxpayer Advocate Service (TAS) Referrals and Inquires to Form 637 Registration Program SB/SE Specialty Programs issued this memorandum to its Excise Territory Managers and Field Group Managers to establish procedures for resolving TAS referrals, including those involving review, approval or rejection for Form 637 registration applications. The memo expires on November 4, 2012. IRM 4.24.2.7.1.1 – NGL and PGP Fractionation Facilities This memorandum provides interim guidance to all Excise Territory Managers and Excise Tax Group Managers regarding the issuance of Form 637 Registration numbers and FCS, to NGL and PGP fractionation facilities; and the applicable ExSTARS reporting requirement. The memo expires on Sept. 21, 2012. IRM 4.24.3 – Interim Guidance for Submitting Fuel Tax Related Information Referrals and Requests for Assistance to the JOC SB/SE Specialty Programs issued a memorandum to its Excise Tax employees to provide procedures for making information referrals to and/ or request case assistance from the Joint Operations Center (JOC). The memo expires on January 04, 2012. IRM 4.24.6 – Reissuance of Interim Guidance Procedures for Excise Tax Wagering Cases This guidance issued under IG SBSE-04-0811-073 is now incorporated into the IRM. Following the link above will take you to the Table of Contents page leading to IRM 4.24.6, Excise Tax, Excise Tax Examiner Responsibilities. This link will be removed on February 6, 2012. IRM 4.24.6.7 – Reissuance of Interim Guidance on International Case Referrals for Foreign Insurance Excise Tax This guidance issued under IG SBSE-04-0811-070 is now incorporated into the IRM. Following the link above will take you to the Table of Contents page leading to IRM 4.24.6, Excise Tax, Excise Tax Examiner Responsibilities. This link will be removed on February 6, 2012. IRM 4.24.6.7 – Interim Guidance on Requesting Excise Subject Matter Expert (SME) Assistance This guidance issued under IG SBSE-04-0311-034 is now incorporated into the IRM. Following the link above will take you to the Table of Contents page leading to IRM 4.24.6, Excise Tax, Excise Tax Examiner Responsibilities. This link will be removed on February 6, 2012. IRM 4.24.8 and 25.6.22.6.11 - Interim Guidance on Whether the Statute of Limitations can be Extended on Paid Claims Assessed under IRC Section 6206 This guidance issued under IG SBSE-04-0710-031 is now incorporated into the IRM. Following the link above will take you to the Table of Contents page leading to IRM 25.6.22, Statute of Limitations. This link will be removed on February 6, 2012. IRM 4.24.9.3.2 – Interim Guidance relating to IRC 6020(b) Certification Procedures for Non Filed Excise Returns SB/SE Specialty Programs issued this memo to its Excise Territory and Tax Group Managers to discuss the IRC 6020(b) certification procedures required to impose section 6651(a) (2), failure to pay tax penalty, when a taxpayer fails to file an excise tax return. The memo expires on November 3, 2012. IRM 4.24.13 – Reissuance of Interim Guidance Exempting Fuel Compliance Agents from the Uniform Requirement in IRM 4.24.13 While Conducting Exams SB/SE Specialty Programs reissued a memo to its Excise Territory Managers supplementing IRM 4.24.13. The memo provides procedures for the Territory Manager, Group Managers, and Fuel Compliance Agents pertaining to the requirement to wear the uniform. The memo expires on June 1, 2011. IRM 4.24.13 – Reissue Interim Guidance on Including FCA/FCO ID Number on Fuel Sample Bottle Labels Received from State Personnel SB/SE Specialty Programs reissued a memo to its territory managers, fuel compliance group managers, officers and agents on the placement of Fuel Compliance Officers or Fuel Compliance Agents ID number on any fuel sample bottle label received from state personnel. The memo expires on June 1, 2012. IRM 4.24.13 – Interim Guidance on Mileage Log Policy for the Fuel Compliance Program SB/SE Specialty Programs issued a memorandum to the Fuel Compliance Territory for completing mileage logs to record the use of the government-leased trucks by Fuel Compliance Officers (FCOs) and Fuel Compliance Agents (FCAs). The memo expires on January 19, 2012. IRM 4.24.13 – Fuel Compliance Program Penalty Case Procedures SB/SE Specialty Programs issued a memorandum to its Fuel Compliance Territory Manager to provide new guidance procedures for processing all Fuel Compliance Program inspection penalty cases. The memo expires on January 25, 2012. IRM 4.24.13 – Interim Guidance for Blitz Procedures SB/SE Specialty Programs issued a memorandum to its Excise Fuel Territory Manager and Fuel Compliance Territory Manager to provide procedures for blitz inspections, which have replaced Below the Rack Inspections (BTRs). The memo expires on February 10, 2012. IRM 4.24.13 – Interim Guidance on Required Managerial Review of Mileage Log for the Fuel Compliance Program SB/SE Specialty Programs - Excise Tax issued a memorandum to the Fuel Compliance Territory on May 11, 2011 supplementing IRM 4.24.13. It provides interim guidance for reviewing mileage logs and related records completed by Fuel Compliance Officers (FCOs) and Fuel Compliance Agents (FCAs). This memo expires May 11, 2012. IRM 4.24.13 – ERCS, IMS, Appeals, and IDRS Procedures for Fuel Related Penalty Cases SB/SE Specialty Programs issued this memo to describe the ERCS requirements for all fuel related penalty cases and procedural guidance relating to the control, case routing, and IDRS research requirements for all proposed dyed fuel penalty cases. The memo expires on October 31, 2012. IRM 4.24.13 – Fuel Compliance Agent Use of the Government Vehicle to Perform Examination Duties SB/SE Specialty Programs issued a memorandum to all Excise Territory Managers and Excise Tax Group Managers to provide guidance on the authorized use of the government-leased truck by fuel compliance agents (FCAs). The memo expires on August 16, 2012. IRM 4.24.13 and 4.24.9.19.1 – Interim Guidance on Mandatory Scanning into IMS of Form 637, Registration Applications, Associated Letters & Workpapers SB/SE Specialty Programs issued a memo to its Excise Territory & Field Group Managers, Revenue Agents and Fuel Compliance Revenue Agents on mandatory scanning into IMS of Forms 637 Registration applications and support documents supplementing IRM 4.24.13 & 4.24.9. The memo expires on March 13, 2012. IRM 4.24.13.18 – Interim Guidance for Dyed Fuel Penalty Case File Assembly SB/SE Specialty Programs issued a memo to its Excise Territory Managers and Excise Fuel Compliance Territory Manager on initial 637 applications assigned to Excise Tax field groups. The memo expires on November 23, 2011. IRM 4.24.14 – Disclosures of Federal Tax Information from Joint Operations Center Activities to Non- Participating and Participating State Partners SB/SE Specialty Programs issued a memo to its Excise Tax Program Employees and State JOC Partners to provide guidance to make disclosures of federal tax information and related joint audit activities from JOC to state taxing agencies. The memo expires on March 30, 2012. IRM 4.24.15 – Grade-of-Case Guidance for IRC §4101 Compliance Cases SB/SE Specialty Programs issued this memo to its Excise Territory and Tax Group Managers to provide guidance regarding the grade level of IRC §4101 compliance cases, which embody ExSTARS compliance exams, Form 637 reviews, and IRC §6719 and §6725 penalties. The memo expires on November 4, 2012. Examining Process - Part 4 (continued) Another page of Examination activities relating to small business, self-employed, large and mid-size businesses, employee plans, exempt organizations and government entities All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual. |
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Page Last Reviewed or Updated: February 07, 2012