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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| lbi-04-0226-0003.pdf | 2026-03-05 19:43:41 | 183.82 KB | IRM 4.61 Interim Guidance on Foreign Tax Redeterminations for Taxpayers Under Exam (Including CAP cases), Where the Relation-Back Tax Year is Not Under Exam |
| ts-21-1125-3684.pdf | 2025-11-25 16:29:12 | 182.85 KB | IRM 21.7.2 - Handling RAAS Filtering Criteria for Risked Erc-Exam Potential Cases; Caution for Section 70605(d) With a P- Freeze; Link to 105c Cases That Meet IRC 6532(a) |
| sbse-05-1225-0065.pdf | 2026-02-25 13:49:57 | 181.89 KB | IRM 5.14.1 Interim guidance for field collection on new simple payment plans for business master file (BMF) taxpayers |
| pgld-10-1216-007.pdf | 2016-12-21 00:00:00 | 181.87 KB | IRM 10.5.1 Social Security Number Elimination and Reduction |
| 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-03-0724-0846.pdf | 2024-07-17 15:09:58 | 181.66 KB | IRM 3.12.251 Section 1341 updates for Form 1120 and Form 1120-PC, Error Code 188 |
| ts-03-0126-0052.pdf | 2026-01-30 13:42:08 | 180.58 KB | IRM 3.11.154 Startup Changes |
| tas-13-1025-0003.pdf | 2025-11-19 13:59:13 | 179.07 KB | IRM 13.1.16 Interim Guidance to Temporarily Suspend Certain Procedures During Intake |
| ts-21-1124-3680.pdf | 2025-11-25 16:35:01 | 177.76 KB | IRM 21.7.1 Editorial Updates; Form 709-NA Added for Estate and Gift Inquiries; IDRS Number for Routing to OAMC Large Corp Updated |
| sbse-05-1225-3751-public.pdf | 2026-01-30 12:48:12 | 177.42 KB | IRM 5.19.13 Expanding the SIMPLE payment plan to the financial analysis procedures |
| 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 |
| ts-03-0524-0669.pdf | 2024-05-28 10:50:01 | 177.31 KB | IRM 3.12.38 Taxpayer services update |
| wi-21-0523-0647.pdf | 2023-05-25 10:37:53 | 176.79 KB | IRM 21.7.2 Employment and Railroad Tax Returns May 22, 2023 |
| ts-21-0725-3475.pdf | 2025-07-15 10:07:01 | 175.82 KB | IRM 21.7.2 Update Regarding ERC Withdrawal |
| sbse-04-1025-0037.pdf | 2025-11-17 20:48:33 | 175.55 KB | IRM 4.24.23 Interim guidance on contested denials and revocations of form 637 registrations |
| sbse-04-0916-0046.pdf | 2016-09-20 00:00:00 | 174.68 KB | IRM 4 10 8 Interim Guidance Regarding Elimination of Letters 5262 5261 5441 etc and Permanent Reinstatement of Letters 915 and 1912 |
| raas-01-0524-3022.pdf | 2024-05-28 10:24:04 | 174.29 KB | Policy Statement 5-34 (Rev. 1), Collection enforced through seizure and sale of the assets occurs only after thorough consideration of all factors and of alternative collection methods |
| ap-08-1125-0036.pdf | 2025-11-25 17:17:02 | 174.18 KB | IRM 1.4.28 Systemic case grading in Appeals Case Management System (ACMS) |
| ts-21-0226-0179.pdf | 2026-02-20 11:18:03 | 173.93 KB | IRM 21.3.3 Removed the Need for AM to Send STS 72 Cases to Insolvency Prior to Taking Account Actions |
| ap-08-1225-0050-public.pdf | 2026-01-02 14:36:20 | 173.39 KB | IRM 8.21.2 Deviation from procedures in IRM 8.21.2 for cases in the Appeals Case Management System (ACMS) |
| ts-03-0326-0303.pdf | 2026-03-17 11:20:38 | 172.42 KB | IRM 3.21.261 Clarifying Instructions When Multiple Parts of Form 8288 Are Filled |
| TEGE-04-0216-0003.pdf | 2017-02-24 00:00:00 | 169.75 KB | IRM 4.75.13 PATH Act Impact on Revocations and Modifications of Exempt Status |
| sbse-05-0325-0008-public.pdf | 2025-03-13 15:37:00 | 169.56 KB | IRM 5.14.5 Interim Guidance for Field Collection on Simple Payment Plans (Formerly Streamlined Installment Agreements) for IMF Accounts with Balances Up to $50,000 |
| 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. |
| ap-08-0624-0010.pdf | 2024-06-06 14:31:00 | 168.46 KB | IRM 8.23.2 Paperless Offer in Compromise (OIC) procedures for Collection Appeals Technical Employees (ATEs) |
| sbse-05-1116-0064.pdf | 2017-01-17 00:00:00 | 168.26 KB | IRM 5.8 Actions Required when Addressing Assessments Related to Employee Benefit Plans MFT 74 and 76 |
| sbse-05-1225-0070-public.pdf | 2026-01-30 12:47:43 | 167.89 KB | IRM 5.1.8 Guidance for collection actions on tax assessments related to erroneously issued COVID-19 employer tax credits |
| ts-21-0126-0106.pdf | 2026-02-17 10:57:16 | 167.71 KB | IRM 21.5.6 Various Freeze Code Update |
| ts-03-1025-3643-public.pdf | 2025-11-17 10:07:07 | 167.52 KB | IRM 3.12.251 Updated Other Refundable Credits Line Number for Prior Year Returns |
| ap-08-0524-0009.pdf | 2024-06-06 14:41:00 | 166.92 KB | IRM 8.20.5 Paperless Offer in Compromise (OIC) procedures for Appeals Account & Processing Support (APS) |
| 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 |
| pgld-10-0816-0005.pdf | 2016-09-08 00:00:00 | 164.92 KB | IRM 10.5.1 Shared Drives |
| 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 |
| tege-07-0425-0004 .pdf | 2025-04-18 16:50:00 | 162.28 KB | IRM 7.21.2 Processing EO Rulings and Agreements Refunds Electronically in Pay.gov |
| 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 |
| pgld-01-0324-0010.pdf | 2024-03-12 11:58:00 | 161.91 KB | IRM 1.15.6 Interim Guidance on Text Messaging |
| ts-21-0326-0285-public.pdf | 2026-03-16 14:09:37 | 161.47 KB | IRM 21.7.11 Added Paragraphs to Explain the Programming Error That Occurred and Resulted in CP234 Cases to Be Created and the Systemic Closure That Was Done for These Cases |
| wi-03-0324-0390-redacted.pdf | 2024-03-19 12:16:00 | 160.51 KB | IRM 3.12.212 Executive Directive on Received Dates and Envelopes |
| ts-03-0226-0256.pdf | 2026-03-05 19:54:08 | 160.28 KB | IRM 3.12.251 Removed the Digital Signature End Date per IRM 10.10.1; Form 1120, Error Code 186 Updated |
| 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 |
| ts-21-0226-0230.pdf | 2026-02-25 15:56:54 | 159.92 KB | IRM 21.5.6 Freeze Code Direct Deposit |
| 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 |
| wi-21-0417-0686_redacted.pdf | 2017-04-18 00:00:00 | 158.4 KB | IRM 21.3.4 Identity Theft Form 14039 |
| tege-04-0223-0005.pdf | 2023-02-03 13:42:34 | 157.87 KB | IRM 4.70 Revisions to the DO 8-3 Closing Agreement Process |
| TEGE-04-0515-0012 - Interim Guidance on Direct Closing of Cases to GECS [1].pdf | 2016-05-10 00:00:00 | 157.85 KB | IRM 4.90.7 Interim Guidance on Direct Closing of Cases to GECS & Revised Criteria for Mandatory Review Cases |
| spderwi-21-0318-0524_redacted.pdf | 2018-03-30 07:55:53 | 157.74 KB | IRM 21.4.1 MFT 32- 4442 Referrals/Paper Inquiries; Questionable Refund Inquiries; Refund Offset Timeframes and ERS Referrals FLC Changes |
| ts-03-0226-0226 (1).pdf | 2026-02-24 14:04:59 | 157.48 KB | IRM 3.12.14 Updated Form 8283 Correction Procedures |
| TEGE-04-0216-0001.pdf | 2017-02-01 00:00:00 | 157.19 KB | IRM 4.75.16 Establishing and Controlling MFT 67 Non Return Units |
| wi-01-0317-0001.pdf | 2017-07-19 14:03:06 | 156.48 KB | IRM 1.55.6 Interim Guidance (IG) – Policy Update IRM 1.55.6, Wage and Investment - W&I Government Accountability Office (GAO) and Treasury Inspector General for Tax Administration (TIGTA) Post-Audit Process |
| sbse-04-0126-0172.pdf | 2026-02-25 13:06:40 | 156.41 KB | IRM 4.24.22 Reissued IPU 25U3613 |