Examining Process - Part 4 (continued) | |
 | |
|
IRM 4.24.16 – Reissuance of Interim Guidance on Installment Agreement Procedures SB/SE Specialty Programs reissued a memorandum to its Excise Fuel Territory Managers and Excise Fuel Compliance Territory Managers. The memorandum provides guidance for installment agreement procedures. The memo expires on July 1, 2012. IRM 4.24.17 – Reissuance of Interim Guidance on Scheduling Form 720-TO, Terminal Operator Report, Examination Appointments SB/SE Specialty Programs reissued a memorandum to all Excise Territory Managers and Excise Tax Group Managers to provide interim guidance on scheduling Form 720-TO, Terminal Operator Report, examination appointments. The memo expires on July 1, 2012. IRM 4.25.1 - Interim Guidance On Closing Procedures for Estate and Gift Tax Cases SB/SE Specialty Programs – Issued a memo reflecting changes in responsibilities and provided updated procedures for the processing of estate tax cases for closure incorporating the use of the Inventory Management System and the Notebook tool to manage case activity. This memo expires July 28, 2012. IRM 4.25.1 and 25.6.23 – Interim Guidance on Gift Tax Statute of Limitations in Estate and Gift Tax Examinations SB/SE Specialty Programs issued a memorandum to its Chief, Estate and Gift Tax to provide guidance to all group managers and examiners regarding actions to be taken when the inadequate disclosure provision of IRC section 6501(c)(9) are applicable. The memorandum expires on December 1, 2012. IRM 4.25.1.1.6.2 – Interim Guidance on Requests for Prior Gift Tax Returns SB/SE Specialty Programs issued a memorandum to its Chief, Estate and Gift Tax to provide guidance to all Group Managers and regarding the procedures to request prior gift tax returns in gift tax examinations. The memorandum expires on December 1, 2012. IRM 4.25.1.1.8.3 – Interim Guidance On Return Preparer Penalty Procedures for Estate & Gift Preparer Penalty Cases SB/SE Specialty Programs reissued a memo to its Chief, Estate and Gift Tax to clarify its content for all of their estate tax attorneys and paraprofessionals. It provides guidance about the procedures for the assertion of the IRC sections 6694 & 6695 penalties. The memo expires on October 1, 2011. IRM 4.25.1.1.12 (10) and 4.25.1.12 (11) – Interim Guidance on Issuance of Statutory Notice of Deficiency This guidance issued under IG SBSE-04-0610-028 is now incorporated into the IRM. Following the link above will take you to the Table of Contents page leading to IRM 4.25.1, Estate and Gift Tax, Estate and Gift Tax Examinations. This link will be removed on February 6, 2012. IRM 4.25.1.5.8.1 and 4.25.1.5.8.2 – Interim Guidance on Referrals for Art Appraisal Services, when a referral is mandatory This guidance issued under IG SBSE-04-0111-008 is now incorporated into the IRM. Following the link above will take you to the Table of Contents page leading to IRM 4.25.1, Estate and Gift Tax, Estate and Gift Tax Examinations. This link will be removed on February 6, 2012. IRM 4.25.1.5.8.3(2) and 4.25.1.5.8.3(3) – Interim Guidance on Referrals for Engineering Services, when a referral to Engineering is required This guidance issued under IG SBSE-04-0111-002 is now incorporated into the IRM. Following the link above will take you to the Table of Contents page leading to IRM 4.25.1, Estate and Gift Tax, Estate and Gift Tax Examinations. This link will be removed on February 6, 2012. IRM 4.26.14 – Use of Suspicious Activity Reports for Title 26 Civil Tax Purposes SB/SE Commissioner issued a memo to Services and Enforcement Compliance Operating Division Commissioners and SB/SE Directors providing interim guidance to compliance employees authorized to electronically access SAR information or to receive SAR data. The memo expires on March 29, 2012. IRM 4.32.4 – Updated Interim Guidance on Applying IRC section 6707A Penalty This memorandum provides guidance to LB&I Examination, SB/SE Examination and Appeals Personnel on applying IRC section 6707A penalty. The memo expires on September 13, 2012. IRM 4.90.5 - Incorporation of new workload selection criteria and identification of mandatory issues FSLG issued a memorandum to all employees on January 21, 2010, establishing a new workload selection criterion of considering the volume of Inaccurate Information Returns filed by the entity. Modifies IRM 4.90.5. IRM 4.90.5 – Enhancement to FSLG’s Case Selection and Case Building Procedures This memorandum provides guidance to FSLG field employees on changes to procedures for the workload selection process Approved procedures for RCCMS Process Procedural Gaps FSLG issued IG-41 on November 2, 2009, supplementing information in implementing IRM 4.90.10. The memo provides guidance on group statute procedures using RCCMS (TREES). The guidance is effective on 11/02/2009. Examining Process - Part 4 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. IRM 4.25.1.1.4 – Interim Guidance on the Issuance of No Change Reports This guidance issued under IG SBSE-04-0311-027 is now incorporated into the IRM. Following the link above will take you to the Table of Contents page leading to IRM 4.25.1, Estate and Gift Tax, Estate and Gift Tax Examinations. This link will be removed on February 6, 2012 |
|
Page Last Reviewed or Updated: January 27, 2012