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Name
Name Date Size Description
ts-21-0524-0631-redacted.pdf 2024-05-14 08:01:12 179.24 KB IRM 21.7.2 Updated handling for certain RAAS analyzed ERC claims
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
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
wi-21-0324-0386-redacted.pdf 2024-03-19 14:42:00 175.5 KB IRM 21.7.4 Extensive updates to BMF income tax/information returns due to the inflation reduction act impacting new and commercial clean vehicle credits, energy credits, and elective payment elections
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
wi-21-1223-1145.pdf 2023-12-13 17:21:00 170.66 KB IRM 21.7.2 ERC Claim Withdrawal Request Handling
raas-01-0124-3018.pdf 2024-02-27 11:19:45 170.41 KB Delegation Order 1-8 (Rev. 1), Approval of Foreign Travel
pgld-11-0324-0008.pdf 2024-04-23 08:32:02 169.98 KB IRM 11.3.13 Interim Guidance on Discretionary Release of Records and Harm Statements
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-05-0324-0019.pdf 2024-04-10 09:20:47 168.52 KB IRM 5.1.10 Temporary guidance on recording an initial contact action in ICS
sbse-05-0423-0019.pdf 2023-05-01 08:05:28 168.39 KB IRM 5.8.4 Interim Guidance on Printing of Documents for Offer in Compromise (OIC) Files
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
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-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-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-05-0523-0651.pdf 2023-05-25 09:25:20 166.31 KB IRM 5.11.2 Updates for Form 668-R
pgld-11-0324-0009.pdf 2024-03-27 08:08:35 166.23 KB IRM 11.3.41 Interim Guidance on retrieving Campus Examination files from Centralized Examination Automation Support (CEAS)
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
pgld-10-0816-0005.pdf 2016-09-08 00:00:00 164.92 KB IRM 10.5.1 Shared Drives
raas-01-0324-3019.pdf 2024-03-05 15:23:24 163.46 KB Delegation Order 1-48 (Rev. 1), Approval of Business-Class and Premium Economy-Class Travel
PGLD-01-0324-0010.pdf 2024-03-12 11:58:00 161.92 KB IRM 1.15.6 Interim Guidance on Text Messaging
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
tege-04-0124-0005.pdf 2024-01-30 14:17:20 160.33 KB IRM 4.70.10 TE BOD Code on Accounts
tege-04-0816-0010.pdf 2016-08-23 00:00:00 160.13 KB IRM 4 75 21 IRC 6103 d Disclosure Procedures to State Agencies
wi-21-0417-0686_redacted.pdf 2017-04-18 00:00:00 158.4 KB IRM 21.3.4 Identity Theft Form 14039
sbse-04-0123-0003.pdf 2023-01-23 16:02:23 158.14 KB IRM 4.10.10 Interim Guidance Revising Standard Explanations
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
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
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
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
tege-07-0224-0004.pdf 2024-02-28 08:59:52 156.13 KB IRM 7.1.5 Digital taxpayer communications
do_11_2_rev_3.pdf 2017-08-09 16:37:19 156.12 KB Delegation Order 11-2 (Rev. 3), Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents (PDF)
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
raas-01-0424-3027.pdf 2024-04-16 12:20:00 154.59 KB Delegation Order 10-1 (Rev. 2), Perform Operating Functions Relating to Personnel Security
wi-21-1123-1090.pdf 2023-11-21 14:37:03 152.65 KB IRM 21.7.2 Employment and Railroad Tax Returns
wi-03-0723-0794-redacted.pdf 2023-07-11 07:24:03 152.36 KB IRM 3.21.25 Code and Edit Form 8288-A Verification Process Updates
raas-01-0424-3023.pdf 2024-04-16 14:14:00 152.02 KB Delegation Order 1-23 (Rev. 1), Authorization to Perform Functions of the Commissioner
raas-01-0424-3021.pdf 2024-04-16 14:53:00 151.34 KB Delegation Order 1-1 (Rev. 5), Order of Succession and Designation to Act as Commissioner of Internal Revenue
raas-01-0424-3022.pdf 2024-04-16 12:29:26 150.79 KB Delegation Order 1-10 (Rev.2), Invitational Travel
wi-25-0224-0172-redacted.pdf 2024-02-08 15:59:00 148.42 KB IRM 25.23.12 Update to timeframe for resolving identity theft cases
tege-04-0917-0022.pdf 2017-09-26 09:28:01 147.1 KB IRM 4.71.6 Referral Acknowledgement Letter 4426
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
pgld-01-0716-0004.pdf 2016-08-02 00:00:00 145.01 KB IRM 1 15 6 Electronic Message Usage and Preservation
TEGE-04-1215-0029.pdf 2017-01-12 00:00:00 143.8 KB IRM 4.75.5 Discontinuance of Referral Committees
raas-01-0424-3024.pdf 2024-04-16 13:16:00 142.86 KB Delegation Order 1–65 (Rev 1.), Certification of Seriously Delinquent Tax Debt Under IRC 7345
rass-01-0424-3026.pdf 2024-04-16 15:52:00 141.76 KB Delegation Order 7-3 (Rev. 3), Church Tax Inquiries and Examinations
Separating Employee Clearance Interim Guidance(5.05.16).pdf 2016-05-09 00:00:00 141.47 KB IRM 1.15.5 Separating Employees Records Management Process Changes
tas-13-1223-1167.pdf 2023-12-19 09:28:35 141.28 KB IRM 13.1.6 Casework Communications