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Name
Name Date Size Description
sbse-04-0124-0009.pdf 2024-03-19 08:57:15 436.87 KB IRM 4.24.15 Interim guidance for sampling renewable diesel
sbse-04-0224-0016.pdf 2024-02-15 12:50:16 200.6 KB IRM 4.10.2 Interim guidance on conducting unannounced field visits
sbse-04-1223-0066.pdf 2023-12-28 11:11:53 168.59 KB IRM 4.12.1 Interim guidance memorandum for business expenses, deductions and credits on a substitute for return
sbse-01-0323-0016.pdf 2023-12-28 11:04:53 158.88 KB IRM 1.4.20 IRM deviation: evaluative telephone monitoring procedures for frontline managers within campus collection Atlanta
sbse-20-1223-1202.pdf 2023-12-28 07:04:08 114.17 KB IRM 20.1.1 Administrative waiver - relief from the failure to pay penalty for certain taxpayers for taxable years 2020 and 2021
sbse-05-1223-1153-redacted.pdf 2023-12-12 13:45:27 286.53 KB IRM 5.9.8 Added guidance on Chap 11 case files; updated TFRP tolerance, documentation, payments made by a responsible person, and when to check the "changeable terms" box in the CPM
sbse-05-1223-0064.pdf 2023-12-11 07:19:01 195.94 KB IRM 5.7.2 Interim guidance on letter 903 procedures
sbse-05-1023-0992-redacted.pdf 2023-10-12 10:20:13 425.8 KB IRM 5.19.1 - Transfer Instructions for Taxpayers Calling to Verify Field Employee ID; Citation Linking to Centralized Authentication Policy
sbse-05-1023-0053.pdf 2023-10-06 13:19:28 351.47 KB IRM 5.8.1 Interim Guidance on Disclosure of Information to Spouses with Joint Tax Liabilities in Offer in Compromise Cases
sbse-04-0923-0033.pdf 2023-10-03 11:07:40 147.3 KB IRM 4.10.10 Interim Guidance Adding Standard Explanation for Residential Energy Credit
sbse-05-0923-0962.pdf 2023-09-26 07:30:27 129.64 KB IRM 5.9.3 - Removed Reference on Using the IAT Tool to Calculate the TFRP; Updated the Dollar Amount Considered Seriously Delinquent
notice-2023-27-nft-as-collectibles.pdf 2023-09-15 08:49:34 136.28 KB IRS Notice 2023-27
sbse-05-0823-0906.pdf 2023-08-30 07:33:47 126.32 KB IRM 5.9.4 Add Modules with a C- Freeze to Refund Considerations/Problems; Change “Virtual Currency” to “Digital Assets”; Change “Advisory” to “CEASO”
sbse-05-0823-0048.pdf 2023-08-29 14:18:51 183.3 KB IRM 5.7.10 Update of IRM Deviation: Control Point Monitoring (CPM) Procedures for Trust Fund Recovery Penalty (TFRP) Cases with COVID-19 Tax Periods Returned from Appeals
sbse-05-0823-0877.pdf 2023-08-11 08:15:31 91.78 KB IRM 5.9.3 Modifications to Letter 3164 Needed While the Automatic Stay is in Effect
sbse-04-0823-0046-redacted.pdf 2023-08-11 06:33:26 452.21 KB IRM 4.26.17 Rescind IGM SBSE-04-1222-0018, Updated Deviation for FBAR Compliance Activity, to Modify Procedures for CTR Operations’ Building Closure
sbse-05-0823-0029.pdf 2023-08-08 07:47:55 149.8 KB IRM 1.4.52 Interim Guidance on Secure Messaging for SCOIC Employees
sbse-04-0323-0013.pdf 2023-07-31 07:42:34 54.39 KB IRM 4.24.13 Fuel Compliance Inspections on Indian Tribal Lands
sbse-05-0723-0041.pdf 2023-07-26 17:52:13 123.18 KB IRM 5.1.15 Rescission: IRM Deviation for Manual Adjustments of Taxpayer Accounts Related to COVID-19 Legislation
sbse-05-0623-0032.pdf 2023-07-18 09:08:43 232.47 KB IRM 5.8.2 Interim Guidance on ITINs, Liens, and ES payments
sbse-05-0723-0812.pdf 2023-07-14 12:42:27 175.77 KB IRM 5.19.4 Various Updates; Clarification; Edits
sbse-04-0723-0034-redacted.pdf 2023-07-11 07:11:38 277.37 KB IRM 4.26.16 Interim Guidance on FBAR Examination Case Procedures Due to Supreme Court Decision (Bittner v. US)
sbse-04-0623-0027.pdf 2023-06-12 08:09:52 70.26 KB IRM 4.24.8 Interim Guidance for the New Letter 6517, Paid Fuel Claim Short Statute Assessment
sbse-04-0623-0017.pdf 2023-06-06 07:19:37 167.3 KB IRM 4.24.1 Excise Examinations of Indian Tribal Governments
sbse-05-0523-0560.pdf 2023-05-08 08:21:46 261.86 KB IRM 5.19.1 Transfer PIN Accepted as Part of the Customer Callback Program
sbse-04-0423-0026.pdf 2023-04-18 12:49:02 159.53 KB IRM 4.19.11.2.23 Issuance of Temporary Interim Guidance for Processing California State Department of Industrial Relations, Division of Labor Standards Enforcement Federal Tax Information Requests
sbse-04-0423-0023.pdf 2023-04-18 09:22:36 201.3 KB IRM 4.24.21 Standard Electronic Workpaper Naming Conventions in Issue Management System (IMS)
sbse-04-0223-0011.pdf 2023-02-27 13:34:38 722.79 KB IRM 4.10.15 Interim Guidance on Deleting Report Generation Software (RGS) Cases
sbse-05-0123-0177.pdf 2023-02-02 14:30:52 176.11 KB IRM 5.19.1 A Collection Information Statement (CIS) is Required for Certain NSIAs
sbse-05-0123-0186.pdf 2023-01-31 16:20:30 138.05 KB IRM 5.9.13 Updated Guidance on ESRP Cases; Caution INTSTB Calculations
sbse-04-0123-0002.pdf 2023-01-05 09:03:24 155.41 KB IRM 4.24.8 Interim Guidance on Revised Report Writing Procedures for Claims
sbse-05-1222-1225.pdf 2022-12-21 10:31:31 419.85 KB IRM 5.19.1 Exception of 2020 and 2021 Tax Return Filing Compliance for Campus IAs Extended; Document Upload Tool (DUT) Updates
sbse-05-1222-0085.pdf 2022-12-05 14:36:53 177.16 KB IRM 1.4.52 Document Upload Tool (DUT) for Collection Employees
sbse-05-1122-0073.pdf 2022-11-29 11:55:00 183.14 KB IRM 5.8.12 Interim Guidance on Electronic Independent Administrative Review (IAR) Procedures for Centralized Offer in Compromise (COIC)
sbse-04-0922-0075.pdf 2022-09-30 15:32:19 179.57 KB IRM 4.10.3 Reissue Interim Guidance (IG) for Timing of Supervisory Approval of Penalties Subject to IRC 6751(b)
sbse-04-0922-0063.pdf 2022-09-30 12:29:48 127.43 KB IRM 4.10.6 Supervisory Approval for Penalty Abatement
tcn-db.xlsx 2022-08-10 10:47:37 115.49 KB Terminal Control Numbers Database (XLSX)
sbse-05-0222-0015.pdf 2022-04-01 13:24:18 230.55 KB IRM 5.7.3 IRM Deviation: Procedures for Addressing the Impact of COVID-19 Employer Tax Relief on the Trust Fund Recovery Penalty (TFRP) Program
sbse-04-0322-0012.pdf 2022-03-23 11:37:05 318.19 KB IRM 4.24.2 Interim Guidance on Registration Tests for Form 637 Registrations Other than Under IRC 4101, including new G Registrations
2022-practitioner-seminar-flyer.pdf 2021-11-08 10:13:56 323.19 KB 2022 Practitioner Seminar Flyer
sbse-04-0921-0050.pdf 2021-09-15 14:10:00 168.17 KB IRM 4.10.9 Reissue Interim Guidance for SB/SE Field Examination Administrative Lead Sheets
sbse-05-0321-0336_Redacted.pdf 2021-03-05 14:46:52 340.15 KB IRM 5.19.17 ACS/ACSS Case Processing Authority Level (PDF)
sbse-04-1220-0097.pdf 2020-12-11 07:57:00 194 KB IRM 4.24.15 Reissuance of Obtaining Renewable Diesel Samples (PDF)
sbse-05-0120-0007.pdf 2020-01-16 03:39:00 59.33 KB IRM 5.21.7 Reissuance of Interim Guidance Memorandum – Guidance for Withdrawing an Outbound Mutual Collection Assistance Request (MCAR) Case Referral (PDF)
sbse-20-1219-1242.pdf 2019-12-12 00:00:00 16 KB IRM 20.1.2 New Minimum FTF Penalty Amount Imposed by Taxpayer First Act (TFA) - 12-03-2019 (PDF)
sbse-04-0817-0048.pdf 2017-11-09 12:51:53 105.19 KB IRM 4.11.29 - Transfer of Examinations
sbse-04-0518-0022.pdf 2017-11-09 12:51:53 56.35 KB IRM 4.24.1.7 Moratorium on the Medical Device Excise Tax Extended
sbse-25-1017-0074.pdf 2017-11-09 12:13:40 51.69 KB IRM 25.16.1 Reissue Interim Guidance, Disaster Assistance and Emergency Relief Policy Change, due to Extended Expiration Date
sbse-05-1017-1463_Redacted.pdf 2017-11-01 16:09:17 302.18 KB IRM 5.19.1 Internal Controls, Transition from IRM 21.3.12 - 10/18/2017
sbse-04-1017-0072.pdf 2017-10-17 09:33:45 54.82 KB IRM 4.24.2 Letter 3686, Appointment Scheduled - Form 637 Reviews