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Name
Name Date Size Description
ts-03-0424-0554.pdf 2024-05-03 11:35:19 78 KB IRM 3.12.251 IRM deviation link
ts-03-0424-0523-redacted.pdf 2024-04-16 14:31:00 82.59 KB IRM 3.11.180 Revised instructions regarding lines 2 and 5
ts-03-0424-0510.pdf 2024-04-16 14:42:00 72.39 KB IRM 3.11.217 Procedure clarification
tege-07-1016-0023.pdf 2016-10-18 00:00:00 64.04 KB IRM 7 20 6 Interim Guidance on Case Processing Requirements for Applications Indicating Activities or Grants in U S Territories
tege-07-0716-0018.pdf 2016-07-20 00:00:00 69.01 KB IRM 7 20 2 Interim Guidance on Redacting Social Security Numbers When Processing EO Determination Letter Requests
tege-07-0616-0012.pdf 2016-06-02 00:00:00 126.25 KB IRM 7 40 1 Industry Issue Resolution Program
tege-07-0224-0004.pdf 2024-02-28 08:59:52 156.13 KB IRM 7.1.5 Digital taxpayer communications
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
tege-07-0217-0004.pdf 2017-02-23 00:00:00 53.32 KB IRM 7.20.2 Determinations Resulting from an Organizations Failure to Fully Respond to an Additional Information Request
tege-07-0117-0003.pdf 2017-01-11 00:00:00 61.59 KB IRM 7.20.2 Interim Guidance on Procedures for Protested Adverse Exempt Organizations Rulings and Agreements Determinations
tege-07-0117-0001.pdf 2017-01-11 00:00:00 69.1 KB IRM 7.20.2 Declining to Rule on Requests from IRC Section 501 c 3 Organizations Requesting Exemption Under Another Subsection
tege-04-1223-0014.pdf 2024-01-10 09:23:19 156.77 KB IRM 4.70 TE/GE Title 26 Compliance Check Letter Consolidation
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
tege-04-1116-0028.pdf 2017-03-31 00:00:00 84.62 KB IRM 4.71.1 New Process for Information Document Requests
tege-04-1016-0024.pdf 2016-11-02 00:00:00 130.07 KB IRM 4.90.12 Revised FSLG GSAIN
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
tege-04-0917-0022.pdf 2017-09-26 09:28:01 147.1 KB IRM 4.71.6 Referral Acknowledgement Letter 4426
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-04-0718-0017.pdf 2018-07-17 12:00:00 74.04 KB IRM 4.81.6 Interim Guidance on Closing Agreements for Tax-Exempt Bonds
tege-04-0716-0019.pdf 2017-09-26 09:10:54 252.01 KB IRM 4.82.3 Reissuance Interim Guidance Procedures for Conducting Examinations of Direct Pay Bonds
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-04-0217-0008.pdf 2017-09-26 09:05:12 210.87 KB IRM 4.72.2 Substantiation Guidelines for Safe Harbor Hardship Distributions from Section 401k Plans
tege-04-0124-0005.pdf 2024-01-30 14:17:20 160.33 KB IRM 4.70.10 TE BOD Code on Accounts
tege-04-0117-0007b.pdf 2017-02-14 00:00:00 203.62 KB IRM 4.75.10 Review of Organizing Documents of Organizations that Attested to their Conformity in the Determination Process 3
tege-04-0117-0005.pdf 2017-01-24 00:00:00 74.39 KB IRM 4.90.7 Reissuance Obsolescence of Letter 569 Full/Partial Preliminary Claim Disallowance
tas-13-1223-1168.pdf 2023-12-27 17:51:23 81.05 KB IRM 13.1.8 Congressional Affairs Program
tas-13-1223-1167.pdf 2023-12-19 09:28:35 141.28 KB IRM 13.1.6 Casework Communications
tas-13-1116-009_crit_9_igm.pdf 2016-11-22 00:00:00 76.47 KB IRM 13.1.7 Interim Guidance on Accepting Cases Under TAS Case Criteria 9 Public Policy
tas-13-0823-0918.pdf 2023-09-06 07:12:54 88.81 KB IRM 13.1.7 TAS Clarifies TAS Case Acceptance Criteria for Inquiries Involving Potential Schemes
tas-13-0317-005-quick-closure.pdf 2017-03-17 00:00:00 87.97 KB IRM 13.1.16 Interim Guidance on Quick Closure Cases
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_05_0417_0011.pdf 2017-04-06 00:00:00 94.26 KB IRM 5.5.8 Interim Guidance for Responsibility to Process all Requests for Discharge of the Estate Tax Lien
sbse_05-0816-0039.pdf 2016-08-22 00:00:00 32.33 KB IRM 5 8 Removal of Application Fee Shortfall Allowance for Offer in Compromise
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-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
sbse-25-0823-0035.pdf 2023-09-01 08:08:39 166.41 KB IRM 25.31.1 Corporate Shared Support for Shared Administrative Associates and Assistants
sbse-25-0723-0012_redacted.pdf 2023-07-31 07:55:09 303.66 KB IRM 25.6.23 Interim Guidance for Statute of Limitations Impacted by Fowler
sbse-25-0616-0029.pdf 2016-06-23 00:00:00 89.8 KB IRM 25 6 23 Reissuance Interim Guidance on Form 895 Notice of Statute Expiration Requirement Elimination 5
sbse-25-0516-0018.pdf 2016-05-24 00:00:00 42.66 KB IRM 25 24 4 Preparer Promoter Appraiser Material Advisor and Aiding Abetting Penalties
sbse-25-0117-0005-redacted.pdf 2017-03-10 00:00:00 756.78 KB IRM 25.24.4 Interim Guidance on Allegations of Return Preparer Misconduct within Field and Specialty Collection and Exam
sbse-20-1216-1783.pdf 2017-01-17 00:00:00 25.28 KB IRM 20.1.6 Preparer Promoter Material Advisor Penalties regarding Updates for 6694 b PATH Act and Penalty Rates Subject to Inflationary Increases 12 21 2016
sbse-20-0817-1272.pdf 2017-09-07 18:23:20 24.53 KB IRM 20.1.3 Prior Year Amended Return and Corporate Estimated Tax Penalty - 8/25/2017
sbse-20-0816-1273.pdf 2016-08-08 00:00:00 42.66 KB IRM 20 1 7 3 2 Information Return Penalties regarding Intentional Disregard Penalty
sbse-20-0816-0024.pdf 2016-08-22 00:00:00 68.19 KB IRM 20 1 7 Interim Guidance on the method to compute Intentional Disregard Penalty under IRC 6721 e 2 related to filing on Incorrect Media
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
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
sbse-05-1216-0069.pdf 2017-01-17 00:00:00 47.86 KB IRM 5.12.7.10.5 Interim Guidance on Paying Filing Fees for Hand Carried Lien Documents
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
sbse-05-1116-1628.pdf 2016-11-09 00:00:00 15.61 KB IRM 5.11.2.2.4 Notice of Levy Serving Levies Releasing Levies and Returning Property 11/03/2016
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