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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| wi-21-0117-0045.pdf | 2017-01-10 00:00:00 | 130.35 KB | IRM 21.3.8 Autorevocation Disclosure Dates for Calendar 2017 |
| sbse-04-0925-0055-public.pdf | 2025-09-17 15:34:04 | 130.11 KB | IRM 4.10.2 Interim guidance on requesting information and documents from taxpayers. |
| tege-04-1016-0024.pdf | 2016-11-02 00:00:00 | 130.07 KB | IRM 4.90.12 Revised FSLG GSAIN |
| sbse-04-0126-0110.pdf | 2026-02-17 15:06:06 | 128.83 KB | IRM 4.23.3 Instruction and guidance to examiners for the mandatory offering of IT-approved digital communication tools |
| ts-21-1124-1151-public.pdf | 2024-11-22 14:27:00 | 128.83 KB | IRM 21.2.3 Spanish Transcripts and Designated Officials in BTA; TE/GE and International SADI Check for SOR |
| wi-03-0423-0548-redacted.pdf | 2023-04-28 11:31:01 | 128.77 KB | IRM 3.21.3 Received Dates; Added Countries for Waiver of Minimum Time Requirements |
| ts-03-0126-0095.pdf | 2026-02-17 10:28:14 | 128.54 KB | IRM 3.11.14 Start-Up Changes |
| ts-03-0126-0147-public.pdf | 2026-02-18 13:34:18 | 128.53 KB | IRM 3.11.217 Start-up Changes |
| lbi-04-0825-0009 public.pdf | 2025-08-21 11:20:56 | 128.31 KB | IRM 4.46.3 Interim guidance on Policy Statement P-4-5 (P-4-5) administrative and monitoring duties |
| wi-03-0523-0585.pdf | 2023-05-05 09:01:26 | 128.3 KB | IRM 3.14.1 IMF Notice Review |
| wi-03-0423-0552.pdf | 2023-04-28 11:29:41 | 127.02 KB | IRM 3.12.15 Elective Payment Election |
| ts-03-1224-1192.pdf | 2024-12-13 07:49:04 | 126.87 KB | IRM 3.12.212 Disaster Extension Due Dates 12092024 |
| sbse-04-0126-0116.pdf | 2026-02-17 22:17:13 | 126.41 KB | IRM 4.19.26 Instruction and guidance to examiners for the mandatory offering of IT- approved digital communication tools- campus backup withholding return compliance program procedures |
| ts-03-1124-1148.pdf | 2024-11-26 08:26:26 | 126.34 KB | IRM 3.12.212 Disaster Extension Due Dates 11/19/2024 |
| tege-07-0616-0012.pdf | 2016-06-02 00:00:00 | 126.25 KB | IRM 7 40 1 Industry Issue Resolution Program |
| 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 |
| ts-21-0226-0210_public.pdf | 2026-02-24 13:19:23 | 126.01 KB | IRM 21.5.13 Added Information for IRC 965 Employees Regarding the IRC 965 (i) Penalties and CP 234 Accounts |
| 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 |
| ts-03-0126-0168.pdf | 2026-02-18 14:43:13 | 124.55 KB | IRM 3.12.13 EIN Field Blank; Suspense Corrections Field 01ARI |
| sbse-25-0126-0115 (1).pdf | 2026-02-18 14:29:41 | 124.54 KB | IRM 25.21.4 Instruction and guidance to examiners for the mandatory offering of IT-approved digital communication tools- Affordable Care Act- IRC 6056 non-filer and IRC 4980H compliance process. |
| sbse-25-0725-0052.pdf | 2025-08-01 19:14:10 | 124.43 KB | IRM 25.31.1 Corporate shared support for shared administrative associates and assistants |
| wi-21-0516-0879_redacted.pdf | 2016-05-18 00:00:00 | 123.31 KB | IRM 21 8 2 BMF International Accounts Management |
| wi-21-0523-0652.pdf | 2023-05-25 08:44:16 | 122.5 KB | IRM 21.7.2 Signature Guidance for Forms 94XX |
| ts-03-0925-3612.pdf | 2025-09-30 19:34:16 | 121.24 KB | IRM 3.5.61 - Brookhaven and Fresno Source Document Address Change |
| sbse-05-0226-0025-public.pdf | 2026-02-25 16:31:15 | 121.07 KB | IRM 5.7.1 Revised interim guidance on federal tax deposit (FTD) alert procedures. |
| ts-03-0226-0245.pdf | 2026-02-25 10:23:47 | 119.93 KB | IRM 3.12.217 Form 4136, Credit Reference Number (CRN) |
| wi-03-0224-0179.pdf | 2024-02-08 13:33:00 | 118.6 KB | IRM 3.11.217 Statute update and process clarification |
| wi-21-0417-0770_redacted.pdf | 2017-07-24 17:19:12 | 118.57 KB | IRM 21 7 2 AM Procedures for Form 8974 |
| ts-21-0126-0038-public.pdf | 2026-01-30 12:45:54 | 118.55 KB | IRM 21.1.3 Taxpayer Advocate Service (TAS) Changes to Form E-911 and TAS Procedures |
| pgld-01-0917-0003.pdf | 2017-09-21 10:18:20 | 118 KB | IRM 1.15.6 Organizational Mailbox Management |
| ts-03-0824-0943.pdf | 2024-09-10 10:50:56 | 117.96 KB | IRM 3.11.212 Disaster Extension Due Dates August 28, 2024 |
| ts-03-0924-0985.pdf | 2024-09-30 07:24:33 | 117.82 KB | IRM 3.11.212 Disaster Extension Due Dates September 19, 2024 |
| 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-05-1116-1631.pdf | 2016-11-15 00:00:00 | 117.76 KB | IRM 5.19.1 Campus Balance Due ACS Form 8821 11 03 2016 |
| ts-03-0524-0670.pdf | 2024-05-28 10:54:22 | 117.07 KB | IRM 3.11.212 Disaster extension due date 05/22/2024 |
| ts-03-0226-0262.pdf | 2026-03-09 11:57:49 | 116.61 KB | IRM 3.22.110 MeF Form 1042 Action Code - Correction Procedures |
| raas-01-0925-3041.pdf | 2025-09-11 15:51:26 | 116.52 KB | Delegation Order 6-32 (New), Authorization to Execute Settlement Agreements in Labor/Employee Relations Matters |
| 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 |
| sbse-04-1016-0030.pdf | 2016-10-05 00:00:00 | 116.26 KB | IRM 4.2.1 Docketed Case Examination Assistance |
| 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) |
| sbse-05-1216-0070.pdf | 2017-01-09 00:00:00 | 115.59 KB | IRM 5.19.1 Internal Revenue Manual IRM Deviation from Obtaining and Verifying Levy Sources and Phone Numbers |
| tso-25-0324-0401.pdf | 2024-03-27 06:47:16 | 115.38 KB | IRM 25.32.1 Direct File Pilot Updates |
| ts-03-1224-1228-public.pdf | 2024-12-18 16:48:00 | 115.09 KB | IRM 3.12.220 Provided Valid Tax Period for IRS Number 150 |
| ts-21-1225-3723.pdf | 2026-01-29 13:58:02 | 114.87 KB | IRM 21.7.2 Added an Exception on OCEA Routing Cases and the Annual Updates for SS Tax Wage Base and CT-1 (Tier I and Tier II) Limits |
| ts-03-0326-0310.pdf | 2026-03-20 10:12:17 | 114.01 KB | IRM 3.11.14 Form 1040 Editing Location Correction for Tax Year 2025 |
| ts-03-0226-0232-public.pdf | 2026-02-25 10:18:41 | 113.96 KB | IRM 3.12.154 MeF and SPR Correspondence/Letter Set-Up Tool |
| ts-03-0125-0026-public.pdf | 2025-01-16 12:31:00 | 112.54 KB | IRM 3.12.213 2025 Start-Up Changes |
| sbse-04-0126-0113.pdf | 2026-02-17 15:07:00 | 112.45 KB | IRM 4.23.25 Instruction and guidance to examiners for the mandatory offering of IT- approved digital communication tools- voluntary closing agreements for employment tax cases |
| sbse-25-0125-0004-public.pdf | 2025-01-23 08:28:29 | 112.42 KB | IRM 25.27.1 Interim guidance on letter 3164 third-party refresher notice. |
| ts-21-0126-0035.pdf | 2026-02-18 08:42:16 | 112.39 KB | IRM 21.7.2 Replaced Paragraph 4 and 5 Providing Taxpayer Advocate Service (TAS) Guidelines and Information on Preparation of Form 911/e-911 |