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Name
Name Date Size Description
sbse-05-0317-0539-redacted.pdf 2017-03-23 00:00:00 69.38 KB IRM 5.16.1 Changes to Authority and Procedures for CNC Closures
wi-03-0424-0501.pdf 2024-04-11 09:57:43 69.18 KB IRM 3.11.15 Updated IRM reference for IRM deviation procedures
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-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
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
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
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
wi-03-0224-0202.pdf 2024-02-08 13:59:00 66.01 KB IRM 3.11.180 Changed branch name
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
TEGE 04-1015-0023 FSLG IGM 60 CSP Procedures for Section 218 Taxpayers.pdf 2016-10-19 00:00:00 64.89 KB IRM 4.90.1 Classification Settlement Program CS P Procedures for Taxpayers covered by Section 218 Agreements
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-07-0218-0008.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-07-0117-0003.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
sbse-04-0816-0042-1.pdf 2016-09-20 00:00:00 60.8 KB IRM 4 24 2 Initial Taxpayer Contact in Form 637 Follow Up Reviews
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
estate_and_gift_interim_guidance_memo_sbse-04-1116-0055.pdf 2016-11-16 00:00:00 58.49 KB IRM 4.25.1 Estate and Gift Enclosures with Correspondence to Representatives and Appointees
wi-03-0417-0664.pdf 2017-04-12 00:00:00 58.36 KB IRM 3.13.2 BMF Entity Updates
sbse-04-0916-0037.pdf 2017-09-26 08:26:57 58.32 KB IRM 4.24.16 Interim Guidance for Indexing Work Papers in IMS for Inspection Penalties
del_order_4_46_rev_1.pdf 2017-08-16 10:12:37 57.85 KB Delegation Order 4-46 (Rev. 1), Qualifying Advanced Coal Project Credit, Qualifying Gasification Project Credit and Qualifying Advanced Energy Project
sbse-01-0217-0001.pdf 2017-03-08 00:00:00 57.84 KB IRM 1.4.50 IRM Deviation for Targeted Inventory Levels for Revenue Officers participating in the Flex Field Inventory Process Improvement Team FIPIT Pilot
lbi-04-0616-002.pdf 2016-06-13 00:00:00 56.91 KB IRM 4 46 10 Interim Guidance on the Outside Expert Program
ap-08-0417-0002.pdf 2017-04-06 00:00:00 56.59 KB IRM 8.11.1 Appeals Team Managers Will Review and Sign Form 5402 for Assessed Penalty Cases Worked in Appeals (PDF)
IPU_CPR_WI-21-1012-1703.pdf 2013-09-18 00:00:00 56.44 KB IRM 21.3.7 – Processing Third Party Authorizations onto the Centralized Authorization File (CAF) Updates for Procedures Clarification
sbse-01-0217-0002.pdf 2017-03-08 00:00:00 55.49 KB IRM 1.4.50 IRM Deviation for Group Manager observations of revenue officer RO face to face contacts for ROs participating in the Virtual Field FIPIT Pilot
wi-25-1017-1398.pdf 2017-10-11 12:22:38 55.45 KB IRM 25.6.1 - Statute Chart of Expedited Processing
wi-21-0317-0409.pdf 2017-03-02 00:00:00 55.43 KB IRM 21.7.8 Alternative Fuel Credits
sbse-04-0817-0043.pdf 2017-09-11 12:43:19 55.38 KB IRM 4.24.2 Letter 5708, Initial Contact - Form 637 Reviews
wi-21-0516-0963_redacted.pdf 2016-05-25 00:00:00 55.38 KB IRM 21 2 1 Updated procedures for Secure Access eAuthentication Updates to Get Transcripts Online
wi-21-1116-1690_redacted.pdf 2016-11-28 00:00:00 54.17 KB IRM 21.2.3 Taxpayer Rights IRPTRR TAC Referral
igm sbse-05-0716-0035.pdf 2016-07-18 00:00:00 53.6 KB IRM 5 7 1 Interim Guidance for FTD alert Telephone Contact Procedures
sbse-04-0117-0007.pdf 2017-02-07 00:00:00 53.54 KB IRM 4.24.6 Offer in Compromise Doubt as to Liability Statute Controls for Excise Tax Cases
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
SBSE 05-0612-056.pdf 2013-09-18 00:00:00 53.05 KB IRM 5.1.10, 5.1.11, 5.14.5, 5.15.1, and 5.16.1 - Tax Examiner Deviation Authority to Work Collection Field Function Corporate Inventory
wi-03-0716-1217.pdf 2016-07-21 00:00:00 52.5 KB IRM 3 21 264 Process 13551 when FDTC is Attached and AA Box Checked
sbse-04-0217-0014redacted.pdf 2017-03-02 00:00:00 51.93 KB IRM 4 19 15 Pilot Program Auditing Schedule F Expenses
sbsesbse-05-0317-0009_redacted.pdf 2017-03-14 00:00:00 51.16 KB IRM 5.16.1 Interim Guidance for Changes to Authority and Procedures for Currently Not Collectible Closures
sbse-04-0217-0389_redacted.pdf 2017-03-10 00:00:00 50.99 KB IRM 4.19.3 Post Publication Revision of 4.19.3 IMF Automated Underreporter AUR Program 02 28 2017
SBSE-04-0712-066.pdf 2013-09-18 00:00:00 50.79 KB IRM 4.23.3 – Interim Guidance – Suspicious Activity Reports in Title 26 Cases
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-21-0217-0248.pdf 2017-02-15 00:00:00 49.47 KB IRM 21.2.1 Policy Change to Providing AGI Over the Phone Table for Preferred Providers Online Account as Application That Uses Secure Access eAuthentication
wi-21-1016-1560.pdf 2016-10-27 00:00:00 48.35 KB IRM 21.2.1 Form 94X e File E Services and Secure Access eAuthentication EFTPS Customer Service Number 2
wi-21-0616-1138_redacted.pdf 2016-06-30 00:00:00 47.99 KB IRM 21 2 1 Guidance for MFT 31 for Direct Pay Secure Access eAuthentication
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-04-0217-0013-redacted.pdf 2017-03-09 00:00:00 47.77 KB IRM 4.19.15 Pilot Program Auditing Mortgage Interest Paid to Individuals
sbse-04-0616-0014.pdf 2016-06-21 00:00:00 47.27 KB IRM 4 24 15 Interim Guidance for Reporting Time and Fuel Inspection Activity related to an Examination or Form 637 Registration Review
wi-21-0417-0629_redacted.pdf 2017-04-20 00:00:00 47.1 KB IRM 21.2.3 When a Feature of TDS is Not Operational
SBSE-04-0812-071.pdf 2013-09-18 00:00:00 46.13 KB IRM 4.25.1 – Interim Guidance – Suspicious Activity Reports
SBSE 05-0912-076.pdf 2013-09-18 00:00:00 45.98 KB IRM 5.8.3 - Centralized Offer in Compromise Case Building 2
sbse-04-0516-0007.pdf 2016-05-23 00:00:00 45.72 KB IRM 4 24 4 Interim Guidance for Approval and Assignment of Fuel Related Compliance Work and Form 637 Compliance Reviews to General Territories
ap-08-0517-0006.pdf 2017-08-10 14:32:49 44.14 KB IRM 8.20.7 Electronic Storage of Offer in Compromise (OIC) Public Inspection Files (PIF) (PDF)