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Name
Name Date Size Description
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
lbi-04-0224-0001.pdf 2024-02-27 14:38:53 165.52 KB IRM 4.31.9 Deviation from established time frames described in IRM 4.31.9 regarding 2018, 2019, 2020, 2021 and 2022 syndicated conservation easement (SCE) compliance initiative (CIP) and campaign cases audited under the centralized partnership audit
lbi-04-0223-0001.pdf 2023-02-14 15:14:31 414.77 KB IRM 4.31.10 Interim Guidance on Implementation of the Centralized Partnership Audit Regime (BBA) Exam Field Support Operation Procedures (EFSO)
sbse-04-0417-0010.pdf 2017-09-26 08:34:42 207.39 KB IRM 4.26.9 Addressing Prepaid Access Issues in Bank Secrecy Act Examination Cases
SBSE-04-0812-071.pdf 2013-09-18 00:00:00 46.13 KB IRM 4.25.1 – Interim Guidance – Suspicious Activity Reports
estate_and_gift_interim_guidance_memo_sbse-04-1116-0055.pdf 2016-11-16 00:00:00 58.49 KB IRM 4.25.1 Estate and Gift Enclosures with Correspondence to Representatives and Appointees
sbse-04-0717-0047.pdf 2017-08-23 15:20:11 74.91 KB IRM 4.24.6 Reissuance of Initial Taxpayer Contact in Excise Tax Examination Cases
sbse-04-0117-0007.pdf 2017-02-07 00:00:00 53.54 KB IRM 4.24.6 Offer in Compromise Doubt as to Liability Statute Controls for Excise Tax Cases
sbse-04-1216-0057.pdf 2017-01-12 00:00:00 38.83 KB IRM 4.24.20 Excise Tax Enclosures with Correspondence to Representatives and Appointees
sbe-04-0617-0037.pdf 2017-07-24 15:27:22 30.02 KB IRM 4.24.2 Reissuance of Interim Guidance for Grade of Case Criteria for Form 637 Registration Cases
sbse-04-0617-0036.pdf 2017-07-24 15:24:07 32.84 KB IRM 4.24.2 Reissuance Interim Guidance for the Excise Manager IMS 637 User Guide and Addendum
sbse-04-0817-0043.pdf 2017-09-11 12:43:19 55.38 KB IRM 4.24.2 Letter 5708, Initial Contact - Form 637 Reviews
sbse-04-1216-0058.pdf 2016-12-21 00:00:00 35.46 KB IRM 4.24.2 Form 637 Review Enclosures with Correspondence to Representatives and Appointees
SBSE-04-0316-0011.pdf 2017-03-10 00:00:00 185.7 KB IRM 4.24.17 New MFT and Activity Code for IRC 6675 6718 6719 and 6725 Penalty Assessments
sbse-04-0916-0037.pdf 2017-09-26 08:26:57 58.32 KB IRM 4.24.16 Interim Guidance for Indexing Work Papers in IMS for Inspection Penalties
sbse-04-0417-0026.pdf 2017-04-27 00:00:00 106.85 KB IRM 4.24.15 Reissuance Interim Guidance for Reporting Time and Fuel Inspection Activity related to an Examination or Form 637 Registration Review 4
sbse-04-0523-0030.pdf 2023-05-08 15:48:20 115.7 KB IRM 4.24.1 Petroleum Tax on Domestic Crude Oil Exported from the United States
sbse-04-0117-0006.pdf 2017-02-07 00:00:00 76.51 KB IRM 4.23.8 Updated Instructions for Employers Filing Forms W2 or W2c After an Agreed Employment Tax Examination and Procedures for Tickler Files
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-04-0417-0029.pdf 2017-07-10 11:41:58 34.75 KB IRM 4.23.5 Interim Guidance on IRC 3512, Motion Picture Project Employers
SBSE-04-0712-066.pdf 2013-09-18 00:00:00 50.79 KB IRM 4.23.3 – Interim Guidance – Suspicious Activity Reports in Title 26 Cases
sbse-04-1016-0030.pdf 2016-10-05 00:00:00 116.26 KB IRM 4.2.1 Docketed Case Examination Assistance
sbse-04-0217-0389_redacted.pdf 2017-03-10 00:00:00 50.99 KB IRM 4.19.3 Post Publication Revision of 4.19.3 IMF Automated Underreporter AUR Program 02 28 2017
sbse-04-0517-0874.pdf 2017-07-10 11:37:02 18.82 KB IRM 4.19.3 IMF Automated Underreporter Program - May 19, 2017
sbse_04_1116_1613_redacted.pdf 2016-11-03 00:00:00 93.61 KB IRM 4.19.3 IMF Automated Underreporter Program November 2 2016
sbse-04-1223-1194-redacted.pdf 2023-12-28 07:19:44 256.62 KB IRM 4.19.3 IMF Automated Underreporter Program
sbse-04-1216-1779_redacted.pdf 2017-01-11 00:00:00 37.68 KB IRM 4.19.3 IMF Automated Underreporter AUR Program 12 20 2016
sbse-04-0916-1356.pdf 2016-09-08 00:00:00 126.19 KB IRM 4.19.3 IMF Automated Underreporter Program September 2, 2016
sbse-04-0516-0983.pdf 2016-06-02 00:00:00 177.33 KB IRM 4.19.3 IMF Automated Underreporter Program May 26 2016
sbse-04-0217-0013-redacted.pdf 2017-03-09 00:00:00 47.77 KB IRM 4.19.15 Pilot Program Auditing Mortgage Interest Paid to Individuals
sbse-04-0117-0008.pdf 2017-01-31 00:00:00 104.58 KB IRM 4.19.15 Interim Guidance on Alimony Recipient Non Filer Pilot Program
sbse-04-0822-0050.pdf 2022-08-18 15:34:24 146.14 KB IRM 4.11.51 Interim Guidance for Submitting Return Preparer Penalty Referrals
sbse-04-1223-0049.pdf 2023-12-13 16:37:57 268.44 KB IRM 4.10.8 Temporary interim guidance for supplemental RGS case files
sbse-04-1223-0062.pdf 2023-12-19 08:54:08 214.91 KB IRM 4.10.6 Interim guidance (IG) for timing of supervisory approval of penalties subject to IRC 6751(b)
sbse-04-1223-0061.pdf 2023-12-27 19:59:28 202.23 KB IRM 4.10.4 Interim guidance for addressing currency transaction report information
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
sbse-04-0424-0011.pdf 2024-04-16 17:58:00 231.98 KB IRM 4.10.11 Initial contact letter for audit reconsideration cases
sbse-04-1123-0051.pdf 2023-12-11 07:43:58 138.52 KB IRM 4.10.10 Interim guidance revising standard explanations for American Opportunity Tax Credit (AOTC)
sbse-04-0123-0003.pdf 2023-01-23 16:02:23 158.14 KB IRM 4.10.10 Interim Guidance Revising Standard Explanations
nhq-04-0516-0001.pdf 2016-06-16 00:00:00 221.42 KB IRM 4 Change in Policy on Initial Taxpayer Contact in Examination Cases
tege-04-0816-0010.pdf 2016-08-23 00:00:00 160.13 KB IRM 4 75 21 IRC 6103 d Disclosure Procedures to State Agencies
tege-04-1016-0022.pdf 2016-10-12 00:00:00 116.43 KB IRM 4 75 12 Required Filing Checks and Package Audit Procedures
lbi-04-0616-002.pdf 2016-06-13 00:00:00 56.91 KB IRM 4 46 10 Interim Guidance on the Outside Expert Program
sbse-04-0516-0017.pdf 2016-05-24 00:00:00 101.08 KB IRM 4 26 11 Interim Guidance for Form 8300 Examination Procedures Review of Records
sbse-04-0516-0007.pdf 2016-05-23 00:00:00 45.72 KB IRM 4 24 4 Interim Guidance for Approval and Assignment of Fuel Related Compliance Work and Form 637 Compliance Reviews to General Territories
sbse-04-0816-0042-1.pdf 2016-09-20 00:00:00 60.8 KB IRM 4 24 2 Initial Taxpayer Contact in Form 637 Follow Up Reviews
sbse-04-0616-0014.pdf 2016-06-21 00:00:00 47.27 KB IRM 4 24 15 Interim Guidance for Reporting Time and Fuel Inspection Activity related to an Examination or Form 637 Registration Review
sbse-04-0816-0047.pdf 2016-09-20 00:00:00 166.36 KB IRM 4 23 14 Guidance on Offer in Compromise Doubt as to Liability Statute Controls for Employment Tax Cases
sbse-04-1016-1478_with_ouo_redacted.pdf 2016-10-12 00:00:00 341.35 KB IRM 4 19 3 IMF Automated Underreporter Program October 4 2016
sbse-04-0217-0014redacted.pdf 2017-03-02 00:00:00 51.93 KB IRM 4 19 15 Pilot Program Auditing Schedule F Expenses