Beginning of main content

Contents of Directory spder

Parent Directory

Name

Name	Date	Size	Description
wi-03-0423-0552.pdf	2023-04-28 11:29:41	127.02 KB	IRM 3.12.15 Elective Payment Election
wi-03-0423-0547.pdf	2023-04-28 11:25:52	93.54 KB	IRM 3.11.212 Disaster Extension Due Dates
wi-21-0423-0540-redacted.pdf	2023-04-27 15:46:30	344.57 KB	IRM 21.4.1 Refund Research April 25, 2023
wi-03-0423-0530.pdf	2023-04-27 15:01:40	86.14 KB	IRM 3.30.123 IMF Refund PCD Clarification
ap-08-0323-0002.pdf	2023-03-27 08:22:21	243.29 KB	IRM 8.6.1 Revised Procedures for Video Conferences
wi-21-0323-0401-redacted.pdf	2023-03-22 19:10:51	370.38 KB	IRM 21.4.1 Various Changes to Refund Research
wi-21-0323-0402-redacted.pdf	2023-03-22 19:06:47	226.93 KB	IRM 21.4.3 Various Changes to Returned Refunds/Releases
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-05-0123-0189-Redacted.pdf	2023-02-09 12:07:57	359.92 KB	IRM 5.19.13 A Collection Information Statement (CIS) is Required for Certain NSIAs; Revised Paragraphs to Include DUT as an Option to Receive Documents
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
tas-13-0123-0001.pdf	2023-01-24 07:07:52	167.85 KB	IRM 13.1.7 Accepting Cases Under TAS Case Criteria 9, Public Policy
sbse-04-0123-0003.pdf	2023-01-23 16:02:23	158.14 KB	IRM 4.10.10 Interim Guidance Revising Standard Explanations
sbse-05-1222-0077.pdf	2022-12-12 07:59:14	310.41 KB	IRM 5.8.10.6 Interim Guidance on Lien Certificate Procedures in OIC cases
ap-08-1222-0018.pdf	2022-12-09 14:58:57	155.24 KB	IRM 8.11.5 Appeals Procedures for Considering First Time Abatement (FTA) Penalty Relief on International Penalties
wi-21-1222-1164.pdf	2022-12-08 06:34:56	270.82 KB	IRM 21.4.2 Refund Trace; Limited Pay Ability December 5, 2022
wi-21-1222-1163-redacted.pdf	2022-12-08 06:33:08	241.44 KB	IRM 21.4.1 Refund Research December 5, 2022
tege-04-1122-0033.pdf	2022-11-16 10:12:22	201.54 KB	IRM 4.71.1 Letter Consolidation for Change due to Correction of Operations Closing Letter
wi-21-1022-1027.pdf	2022-10-18 13:31:26	108.38 KB	IRM 21.7.2 Negative TC 150 Programming Change
ap-08-0922-0015.pdf	2022-09-22 14:39:40	129.68 KB	IRM 8.7.3 Appeals Reporting Data Needs Discontinuing the Requirement to Enter Certain Codes into Appeals Centralized Database System (ACDS) and Form 5402
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
policy-statement-1-3.pdf	2022-06-24 07:50:23	125.18 KB	Policy Statement 1-3 (Rev.1) Research projects, studies, and tests support effective and efficient decision making in the Internal Revenue Service
pgld-11-0422-0007.pdf	2022-06-17 13:55:05	219.05 KB	IRM 11.3.41 Interim Guidance for Issuing Acknowledgment Responses for Freedom of Information Act (FOIA) Requests
pgld-11-0522-0008.pdf	2022-05-25 14:36:30	230.08 KB	IRM 11.3.41 Interim Guidance for Withholding Asset Locator Information for Freedom of Information Act (FOIA) Requests
wi-25-0522-0629-redacted.pdf	2022-05-23 08:43:43	1.36 MB	IRM 25.25.6 MFT 32 TC 971 AC 111 Programming Error Causing Unpostables; Identifying Archived/Deleted Returns; TPP 3rd Party Form 56
wi-25-0322-0381-redacted.pdf	2022-03-18 16:32:07	1.17 MB	IRM 25.25.6 TPP Letter Guidance; MFT 32 Reprocessing Procedures; Where’s My Refund Timeframe; Unpostables (PDF)
pgld-11-0122-0003.pdf	2022-03-17 16:43:22	213.34 KB	IRM 11.3.5 Interim Guidance for Charging Freedom of Information Act (FOIA) Fees for Federal Records Center Accessions
pgld-11-0122-0006.pdf	2022-02-10 13:38:24	221.13 KB	IRM 11.3.41 Interim Guidance for Freedom of Information Act (FOIA) Referral and Consultation Processes
pgld-11-0122-0004.pdf	2022-02-08 07:22:55	227.32 KB	IRM 11.3.41 Interim Guidance for Freedom of Information Act (FOIA) Tolling Timeframe
nhq-10-1121-0005.pdf	2021-11-22 15:43:00	197.33 KB	IRM 10.10.1 Temporary Deviation from Handwritten Signature Requirement for Limited List of Tax Forms - Updated Nov. 2021
nhq-01-1121-0004.pdf	2021-11-22 15:40:36	274.71 KB	IRM 1.10.3.2.1 Approval to Accept Images of Signatures & Digital Signatures, Approval to Receive Documents & Transmit Encrypted Documents by Email-Updated Nov. 2021
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-04-0819-0021.pdf	2019-08-13 14:29:00	76.57 KB	IRM 4.10.4 Guidance for Addressing Currency Transaction Report Information
tege-04-0718-0017.pdf	2018-07-17 12:00:00	74.04 KB	IRM 4.81.6 Interim Guidance on Closing Agreements for Tax-Exempt Bonds
wi-21-0518-0825.pdf	2018-05-31 14:41:57	442.42 KB	IRM 21.3.8 Tax Exempt Organization Search and EDS R Cases
sbse-05-0518-0861_Redacted.pdf	2018-05-31 14:19:12	255.22 KB	IRM 5.19.1 User Fee Changes Resulting from the Bipartisan Budget Act of 2018 - 05/25/2018
del_order_4-45_rev.1.pdf	2018-04-26 09:50:54	12.84 KB	Delegation Order 4-45 (Rev. 1), Consolidated Group Matters
sbse-05-0318-0009.pdf	2018-04-17 14:37:49	59.11 KB	IRM 5.21.7 Interim Guidance Memorandum - Guidance for Withdrawing an Outbound Mutual Collection Assistance Request (MCAR) Case Referral
sbse-05-0418-0015.pdf	2018-04-17 14:34:20	40.42 KB	IRM 5.1.10 Interim Guidance on Contacting Taxpayers
SBSE-05-0318-0018.pdf	2018-04-03 12:54:40	68.91 KB	IRM 5.5.8 Reissue Interim Guidance (SBSE-05-0417-0011) for Responsibility to Process all Requests for Discharge of the Estate Tax Lien
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
wi-21-0118-0213.pdf	2018-02-07 09:51:28	30.27 KB	IRM 21.6.3 Health Coverage Tax Credit
tege-07-0218-0008.pdf	2018-02-07 09:31:18	62.21 KB	IRM 4.75.10 Form 1024-A, Application for Recognition of Exemption under Section 501(c)(4) of the Internal Revenue Code
wi-21-0118-0134.pdf	2018-01-30 10:52:02	66.59 KB	IRM 21.4.2 OIC Refund Trace Procedures, CHKCL TERUP Timeframe
sbse-05-0517-0034.pdf	2017-12-05 09:52:24	117.8 KB	IRM 5.8.4 Reissuance of Interim Guidance on Investigation of Offers under Appeal's Jurisdiction SBSE-05-0517-0034
sbse-05-0117-0004.pdf	2017-12-01 14:58:52	37.63 KB	IRM 5.15.1 - Interim Guidance for Revenue Officers regarding Levies on Retirement Plans
TEGE-07-1215-0026.pdf	2017-11-27 16:06:13	116.25 KB	IRM 7.11.1.12 Deadline for Adoption of Discretionary Plan Amendments (PDF)
TEGE-07-0316-0007.pdf	2017-11-16 11:49:15	88.67 KB	IRM 7.20.5 – Interim Guidance on Procedures for Appealed Adverse Determination Cases
sbse-25-1117-0081.pdf	2017-11-16 11:31:08	65.57 KB	IRM 25.6.22 Section 5000A Individual Shared Responsibility Payment-Statute of Limitations
ap-08-0716-0004.pdf	2017-10-26 08:06:01	325.45 KB	IRM 1 4 28 Interim Guidance on Initial Conference Procedures for Liability Penalty Appeals and Innocent Spouse Cases
ap-08-1017-0016.pdf	2017-10-19 10:46:50	292.14 KB	IRM 8.22.5 Paperless Collection Due Process CDP Case Work (PDF)