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Name
Name Date Size Description
SBSE 25-1112-084.pdf 2013-09-18 00:00:00 191.08 KB IRM 25.1.8 and 25.3.2- Aging of ATAT and Suit Development Cases
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
wi-22-0224-0149.pdf 2024-02-08 15:57:00 112.54 KB IRM 22.30.1 Related resources
wi-21-1123-1070.pdf 2023-11-07 12:56:46 111.56 KB IRM 21.8.5 Adding Information for Form 8288-B MTAX Calculation for Distribution(s) in Excess of Earnings and Profit
wi-21-1216-1754_redacted0.pdf 2017-01-10 00:00:00 2.63 MB IRM 21.8.2 BMF International Accounts Management 2017
wi-21-0118-0068_redacted.pdf 2016-02-01 00:00:00 72.69 KB IRM 21.8.2 BMF International Accounts Management
ts-21-0524-0609.pdf 2024-05-09 08:48:34 125.82 KB IRM 21.8.1 Updated waiver of time requirement chart based on rev. Proc. 2024-17
wi-21-1216-1753.pdf 2017-01-10 00:00:00 38.99 KB IRM 21.7.8 Taxpayer Authentication PIN; Updated Tax Rates
wi-21-1116-1624.pdf 2016-11-09 00:00:00 32.23 KB IRM 21.7.8 Clarification for Patient Centered Outcomes Research PCOR Fee Credit Reference Numbers CRNs and Data Reference Numbers DRNs
wi-21-0317-0409.pdf 2017-03-02 00:00:00 55.43 KB IRM 21.7.8 Alternative Fuel Credits
wi-21-0317-0408_redacted.pdf 2017-03-15 00:00:00 25.56 KB IRM 21.7.5 Processing Requests for Deferment of Federal Taxes Amended Returns or Adjustment Requests With No Open TC 420 L freeze or Record on Aims
IPU-CPR_WI-21-1012-1664.pdf 2013-09-18 00:00:00 19.59 KB IRM 21.7.4.4.4.11.2 – Income Taxes/Information Returns for MeF Form 1120S Mismatch on Filing Requirements
wi-21-1223-1158.pdf 2023-12-19 17:45:15 122.17 KB IRM 21.7.4 Requirement Removed to Use Form 2158 to Process Form 8804 Payments to NMF; Timeframe Reference Updated for Form 4442 Referrals to BMF Entity for Form 2553
wi-21-1016-1586.pdf 2016-11-08 00:00:00 16.78 KB IRM 21.7.4 Fax Number to Send Form 2553 to Entity Unit in Ogden 3
wi-21-1016-1586.pdf 2016-11-02 00:00:00 16.78 KB IRM 21.7.4 Fax Number to Send Form 2553 to Entity Unit in Ogden
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
wi-21-1223-1148.pdf 2023-12-13 17:30:48 90.97 KB IRM 21.7.4 Delay of New $600 Form 1099-K; Payment Card and Third Party Network Transactions Reporting Threshold for Third Party Settlement Organizations for Calendar Year 2023
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
wi-21-1216-1723_redacted.pdf 2016-12-07 00:00:00 49.52 KB IRM 21.7.2 Taxpayer Files Form 944 or Form 941 in Error Letter 4148C 4086C 3007C Responses
wi-21-0523-0652.pdf 2023-05-25 08:44:16 122.5 KB IRM 21.7.2 Signature Guidance for Forms 94XX
wi-21-0423-0556-redacted.pdf 2023-05-01 07:31:36 240.48 KB IRM 21.7.2 Revised Form 8974 Processing Guidance
wi-21-1022-1027.pdf 2022-10-18 13:31:26 108.38 KB IRM 21.7.2 Negative TC 150 Programming Change
ts-21-0424-0576.pdf 2024-05-03 13:13:00 330.68 KB IRM 21.7.2 Handling guidance for certain letter replies
wi-21-0224-0303.pdf 2024-03-07 09:27:15 87.05 KB IRM 21.7.2 Form 94XX ERC claims processing status
wi-21-1223-1145.pdf 2023-12-13 17:21:00 170.66 KB IRM 21.7.2 ERC Claim Withdrawal Request Handling
wi-21-1123-1063.pdf 2023-11-02 15:13:31 298.05 KB IRM 21.7.2 ERC Claim Withdrawal Program November 1, 2023
wi-21-1023-1039.pdf 2023-10-24 15:15:26 95.18 KB IRM 21.7.2 ERC Claim Withdrawal Program
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-21-1123-1090.pdf 2023-11-21 14:37:03 152.65 KB IRM 21.7.2 Employment and Railroad Tax Returns
wi-21-1123-1138-redacted.pdf 2023-12-12 10:54:21 191.54 KB IRM 21.7.2 Disallowance Actions for Certain Form 94XX ERC Claims
ts-21-0524-0604.pdf 2024-05-09 08:53:47 105.23 KB IRM 21.7.1 Removed wording "if Required" in Box 1 of the If/and/then chart for taxpayer authentication following procedures in IRM 21.1.3.2.3, Required Taxpayer Authentication
WI-21-0516-0846.pdf 2016-05-04 00:00:00 12.08 KB IRM 21.7.1 Use of EEFax when Responding to Email Requests
wi-21-1023-1052.pdf 2023-11-01 09:48:56 124.84 KB IRM 21.6.8 When to Call Innocent Spouse Line; REFMFT 31 Transcripts
wi-21-1023-1051.pdf 2023-11-01 09:47:44 89.63 KB IRM 21.6.4 Updated Reference Numbers 907/007 to Show Correct Line Numbers for Schedule H
wi-21-1023-1050-redacted.pdf 2023-11-01 09:46:13 213.9 KB IRM 21.6.3 Processing Form 1040X in Response to CP 08, CP 09, CP 27; Returned EIP With no Tax Return on File
wi-21-0118-0213.pdf 2018-02-07 09:51:28 30.27 KB IRM 21.6.3 Health Coverage Tax Credit
wi-21-0117-0202.pdf 2017-02-02 00:00:00 23.69 KB IRM 21.6.3 Education Credit and Health Coverage Tax Credit
wi-21-1123-1103.pdf 2023-11-24 15:22:35 132.41 KB IRM 21.6.3 Credit for Increasing Research Activities; AdvCTC procedures for Refund Inquiry; Filing Deadlines for RRC for 2020 and 2021
wi-21-0224-0195-redacted.pdf 2024-02-08 15:48:00 261.43 KB IRM 21.6.3 Clean vehicle credits; various updates
wi-21-0224-0204.pdf 2024-02-08 14:03:00 228.69 KB IRM 21.5.6 Freeze codes updates
ts-21-0524-0637.pdf 2024-05-14 07:55:32 84.97 KB IRM 21.5.10 Updating requesting copies of audit reports
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
ts-21-0524-0618.pdf 2024-05-14 09:46:02 187.73 KB IRM 21.4.3 Updates to returned refunds/releases May 7, 2024
wi-21-0224-0184.pdf 2024-02-08 15:50:00 102.49 KB IRM 21.4.3 Updates to returned refunds/releases
wi-21-0324-0421-redacted.pdf 2024-03-29 10:00:11 224.2 KB IRM 21.4.2 Updates to refund trace and limited payability
wi-21-0224-0183-redacted.pdf 2024-02-08 15:53:00 297.59 KB IRM 21.4.2 Updates to refund trace and limited payability
ts-21-0524-0617-redacted.pdf 2024-05-14 09:39:29 221.4 KB IRM 21.4.2 Updates to refund trace and limited payability
wi-21-1016-1609.pdf 2016-11-08 00:00:00 28.27 KB IRM 21.4.2 Removed Economic Stimulus Payment ESP Reference
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-21-0118-0134.pdf 2018-01-30 10:52:02 66.59 KB IRM 21.4.2 OIC Refund Trace Procedures, CHKCL TERUP Timeframe