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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| ap-08-1125-0034.pdf | 2025-11-25 17:24:46 | 233.08 KB | IRM 8.22.8 Appeals Case Management System (ACMS) procedure updates for IRM 8.22.8, Liability Issues and Relief from Liability |
| ts-21-0725-3470-public.pdf | 2025-07-10 09:13:01 | 232.07 KB | IRM 21.6.3 Credits Procedures; Clarification of RSED for RRC and Withholding With RIVO Involvement |
| wi-21-0516-0894.pdf | 2016-05-17 00:00:00 | 231.64 KB | IRM 21.3.8 Requests to Change NAICS and NTEE Codes and Updates to Procedures for Organizations in EO Status 21 and 28 |
| pgld-11-0325-0003-public.pdf | 2025-05-13 13:36:06 | 230.82 KB | IRM 11.3.41 Interim Guidance on Multiple Related FOIA Requests |
| pgld-11-0522-0008.pdf | 2022-05-25 14:36:30 | 230.08 KB | IRM 11.3.41 Interim Guidance for Withholding Asset Locator Information for Freedom of Information Act (FOIA) Requests |
| sbse-04-0126-0007-public.pdf | 2026-02-17 11:42:25 | 229.24 KB | IRM 4.26.17 Interim guidance updating procedures for soliciting FBAR assessment statute consents |
| pgld-11-0122-0004.pdf | 2022-02-08 07:22:55 | 227.32 KB | IRM 11.3.41 Interim Guidance for Freedom of Information Act (FOIA) Tolling Timeframe |
| 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-03-0226-0250-public.pdf | 2026-03-02 09:56:58 | 226.54 KB | IRM 3.12.15 Start Up 02/20/2026 |
| sbse-04-0126-0015-public.pdf | 2026-02-17 11:42:50 | 224.45 KB | IRM 4.24.13 Supplemental guidance for Excise Field Examination and Centralized Specialty Tax Operations (CSTO) on offering digital communication tools to taxpayers and third parties |
| TEGE-04-0515-0011 ASED Alpha Code 'PP508'.pdf | 2016-05-10 00:00:00 | 223.25 KB | IRM 4.75.10 ASED Alpha Code PP |
| ap-01-1024-0022-public.pdf | 2024-10-22 14:43:47 | 222.4 KB | IRM 1.4.28 Updated grading matrix for collection cases |
| nhq-04-0516-0001.pdf | 2016-06-16 00:00:00 | 221.42 KB | IRM 4 Change in Policy on Initial Taxpayer Contact in Examination Cases |
| ts-03-0326-0330.pdf | 2026-03-24 11:26:49 | 221.17 KB | IRM 3.12.23 Dummy Return(s) for Overflow Money Amounts |
| pgld-11-0122-0006.pdf | 2022-02-10 13:38:24 | 221.13 KB | IRM 11.3.41 Interim Guidance for Freedom of Information Act (FOIA) Referral and Consultation Processes |
| sbse-04-0625-0025-public.pdf | 2025-08-29 20:06:22 | 220.16 KB | IRM 4.10.6 Procedures for assessing IRC 6698 and IRC 6699 penalties |
| wi-21-0317-0571_redacted.pdf | 2017-03-28 00:00:00 | 220.06 KB | IRM 21.4.2 Expired Refund CEBA 1987 Limited Payability Preparer Misconduct Procedures |
| pgld-11-0422-0007.pdf | 2022-06-17 13:55:05 | 219.05 KB | IRM 11.3.41 Interim Guidance for Issuing Acknowledgment Responses for Freedom of Information Act (FOIA) Requests |
| ts-01-01-2025-7001.pdf | 2025-02-11 16:41:23 | 217.02 KB | Division Delegation Order TS 6-29-1, Address Employee Performance or Conduct Issues |
| 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 |
| ap-08-0525-0006-public.pdf | 2025-05-07 06:53:14 | 207.63 KB | IRM 8.22.5 Reissuance of Electronic Collection Due Process (CDP) Case Management for Cases from Small Business/Self-Employed (SB/SE) Field Collection |
| sbse-04-0417-0010.pdf | 2017-09-26 08:34:42 | 207.39 KB | IRM 4.26.9 Addressing Prepaid Access Issues in Bank Secrecy Act Examination Cases |
| tege-04-0226-0008-public.pdf | 2026-03-06 11:22:00 | 204.53 KB | IRM 4.5.1.6.10 Requirement to use Auto Form 2859 Portal for completing Form 2859, Request for Quick or Prompt Assessment |
| 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 |
| ap-08-0624-0011-public.pdf | 2024-06-21 12:42:00 | 202.21 KB | IRM 8.6.1 Revised Guidance for Taxpayer First Act (TFA) Access to Case Files |
| ts-21-0326-0281.pdf | 2026-03-09 15:48:32 | 202.09 KB | IRM 21.7.2 Update to Various IDRS Numbers; Routing Address Changes; Obsolete Publication and Forms |
| sbse-05-0824-0043-public.pdf | 2024-08-22 13:52:00 | 201.59 KB | IRM 5.8.8 Interim guidance on pen and ink changes to form 656 and addressing levies at acceptance processing |
| 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 |
| ts-03-0326-0319-public.pdf | 2026-03-24 10:03:07 | 199.3 KB | IRM 3.11.180 Received Date Clarification |
| ts-21-0126-0059-public.pdf | 2026-02-18 13:54:44 | 197.83 KB | IRM 21.7.11 Updated TAS Referral Guidance |
| SBSE-05-0915-0059.pdf | 2016-11-03 00:00:00 | 197.2 KB | IRM 5.8.7 Interim Guidance for Communications with Appeals |
| ap-08-1125-0038.pdf | 2025-11-25 16:55:51 | 197.06 KB | IRM 8.22 Appeals Case Management System (ACMS) procedures for document generation for Collection Appeals workstreams |
| ts-21-1125-3662.pdf | 2025-11-19 13:59:37 | 196.84 KB | IRM 21.7.2 Section 70605(d) of One, Big, Beautiful Bill |
| ap-08-0725-0012-public.pdf | 2025-07-07 13:42:34 | 196.44 KB | IRM 1.4.28 Procedures for Considering Restrictions on Case Assignments and Conflicts of Interest for IRS Independent Office of Appeals (Appeals) Employees |
| ts-03-0126-0148-public.pdf | 2026-02-18 12:49:04 | 196 KB | IRM 3.12.220 Start-up Changes |
| ap-08-0226-0005-public.pdf | 2026-03-02 09:59:08 | 195.67 KB | IRM 8.1.6 Updated guidance for Multilingual Services and Over-the-Phone Interpreter (OPI) Service |
| rass-01-0425-3039-public.pdf | 2025-04-25 12:35:00 | 194.74 KB | Delegation Order 6-22 (Rev. 2), Authority to Approve Monetary and Time-Off Performance Awards and Bonuses, Individual and Group Special Act and Managers’ Awards, Bilingual Awards, Honorary Awards, Informal Recognition, and Quality Step Increases |
| CFO-01-0226-001.pdf | 2026-03-02 09:55:15 | 194.64 KB | CFO Delegation Order 1-2-1 (Rev. 1), Order of Succession and Designation to Act as Chief Financial Officer |
| ts-21-1025-3639-public.pdf | 2025-11-17 09:56:03 | 192.94 KB | IRM 21.6.3 Withholding Credit Processing Clarification; Update to CTC Amount for 2025; Termination of CVC AS of September 30, 2025 |
| ts-03-0126-0057.pdf | 2026-02-17 10:30:18 | 191.53 KB | IRM 3.12.16 Start-Up IPU |
| wi-21-0317-0454_redacted.pdf | 2017-03-15 00:00:00 | 191.14 KB | IRM 21.4.1 TPP Account Indicators Unpostable 126 Procedures ERS Status WMR & Credit Elect Reversals |
| 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 |
| ts-03-0225-0253.pdf | 2025-03-04 09:45:09 | 190.36 KB | IRM 3.12.220 Updated Statute Control and Other Changes |
| pgld-10-0724-0018-public.pdf | 2024-07-12 12:23:01 | 190.2 KB | IRM 10.5.2 Interim Guidance on Shared Storage Privacy Impact Assessments |
| ts-21-0126-0169-public.pdf | 2026-02-18 13:23:29 | 186.87 KB | IRM 21.7.2 Form 941 and Form 943 Aggregate Return Filer Box and Instructions on Cases With -Q Freeze that are Reviewed for Limitations of Section 70605(d) of OBBBA |
| SBSE-04-0316-0011.pdf | 2017-03-10 00:00:00 | 185.7 KB | IRM 4.24.17 New MFT and Activity Code for IRC 6675 6718 6719 and 6725 Penalty Assessments |
| sbse-05-0126-0019-public.pdf | 2026-02-20 12:12:14 | 185.53 KB | IRM 5.18.1 Interim guidance on the mandatory use of digital tools for campus collection employees |
| sbse-04-0126-0011-public.pdf | 2026-02-17 11:43:19 | 185.33 KB | IRM 4.26.17 Supplemental guidance on offering digital communication tools to FBAR filers and third parties |
| ts-03-0226-0248-public.pdf | 2026-02-25 10:21:43 | 185.19 KB | IRM 3.11.15 Start up |
| ts-21-0226-0244-public.pdf | 2026-02-25 16:18:44 | 183.88 KB | IRM 21.7.2 Instructions for Cases Returned From HQ Reserved 9 |