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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| ts-03-0226-0247.pdf | 2026-02-25 10:27:53 | 97.91 KB | IRM 3.11.213 Start up |
| ts-03-0126-0046.pdf | 2026-01-30 13:39:21 | 97.43 KB | IRM 3.21.110 Statute Return Processing |
| wi-03-1223-1149.pdf | 2023-12-19 17:19:47 | 96.76 KB | IRM 3.12.23 Extended Digital Signature Date |
| sbse-04-0126-0133.pdf | 2026-02-17 22:31:47 | 95.97 KB | IRM 4.24.22 Supplemental guidance for Centralized Specialty Tax Operations (CSTO) on offering digital communication tools to taxpayers and third parties- campus procedures for excise taxes |
| wi-03-0224-0279.pdf | 2024-02-28 09:02:01 | 95.9 KB | IRM 3.12.38 Added 706-GS(D) & 706-GS(T) due dates; Updated wording on 8804 return due date |
| ts-03-0125-0060.pdf | 2025-01-16 17:23:00 | 95.69 KB | IRM 3.11.15 Action Codes; Attachment Routing Guide |
| sbse-04-0126-0149.pdf | 2026-02-18 15:10:41 | 95.58 KB | IRM 4.25.1 Supplemental guidance for estate and gift examinations on offering digital communication tools to taxpayers and third parties- estate and gift tax |
| sbse-01-0725-3510-public.pdf | 2025-07-23 07:55:54 | 94.81 KB | IRM 1.4.51 Resource guide for manager; insolvency. |
| ts-03-0126-0140.pdf | 2026-02-17 18:50:48 | 94.32 KB | IRM 3.12.38 Working Trail |
| 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 |
| wi-03-0124-0159.pdf | 2024-02-02 14:39:00 | 93.94 KB | IRM 3.12.15 Clarified tax period for section 07 |
| 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 |
| wi-03-0423-0547.pdf | 2023-04-28 11:25:52 | 93.54 KB | IRM 3.11.212 Disaster Extension Due Dates |
| wi-03-0224-0205.pdf | 2024-02-08 13:57:00 | 92.99 KB | IRM 3.11.25 Statute clearing exception |
| ts-21-1125-3670.pdf | 2025-11-20 10:44:22 | 92.69 KB | IRM 21.3.10 Removal of Links and ID.me Information |
| sbse-04-0126-0150.pdf | 2026-02-19 08:55:11 | 92.28 KB | IRM 4.25.2 Supplemental guidance for campus estate and gift on offering digital communication tools to taxpayers and third parties |
| sbse-05-0625-3390-public.pdf | 2025-06-11 00:27:13 | 92.25 KB | IRM 5.9.7 Processing chapter 9 and chapter 15 bankruptcy cases |
| wi-03-0224-0185.pdf | 2024-02-08 16:31:00 | 91.68 KB | IRM 3.11.23 Branch name change, statute exception update |
| ts-03-0225-0215.pdf | 2025-02-24 11:18:55 | 90.9 KB | IRM 3.11.251 Refund Prevention Procedures |
| wi-03-0224-0222.pdf | 2024-02-08 13:46:00 | 90.88 KB | IRM 3.12.212 Disaster Extension Due Dates February 6, 2024 |
| ts-21-0325-0375.pdf | 2025-03-27 08:12:02 | 90.63 KB | IRM 21.4.2 Updates to Refund Trace and Limited Payability |
| ts-21-1125-3672.pdf | 2025-11-21 11:45:18 | 90.31 KB | IRM 21.1.3 Taxpayer Services (TS) Live Chat |
| wi-03-0124-0145.pdf | 2024-02-02 14:46:00 | 90.3 KB | IRM 3.11.212 Disaster extension due dates January 29, 2024 |
| sbse-04-0725-3485-public.pdf | 2025-07-23 06:47:48 | 90.17 KB | IRM 4.23.11 Prompt action in tax underpayment and overassessment cases. |
| 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 |
| wi-03-0124-0147.pdf | 2024-02-02 14:41:00 | 89.35 KB | IRM 3.12.212 Disaster extension due dates January 29, 2024 |
| ts-03-0326-0289.pdf | 2026-03-16 12:14:16 | 89.27 KB | IRM 3.12.217 Form 1120-S, Section 10 Updates |
| ts-21-0125-3675.pdf | 2025-11-21 11:44:44 | 88.88 KB | IRM 21.8.1 IMF International Live Chat |
| TEGE-07-0316-0007.pdf | 2017-11-16 11:49:15 | 88.67 KB | IRM 7.20.5 – Interim Guidance on Procedures for Appealed Adverse Determination Cases |
| lbi-04-0824-0896.pdf | 2024-08-07 09:06:00 | 88.42 KB | IRM 4.31.9 Centralized Partnership Audit Regime (BBA) Field Examination Procedures |
| 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 |
| sbse-05-0417-0641.pdf | 2017-04-21 00:00:00 | 87.44 KB | IRM 5.19.1 Private Debt Collection PDC Changes 04/05/2017 |
| ts-03-0824-0935.pdf | 2024-09-03 14:43:00 | 87.16 KB | IRM 3.12.38 Updated the File Location Code Chart Under DLN Format |
| ts-03-0625-3397.pdf | 2025-06-13 15:53:07 | 86.17 KB | IRM 3.11.16 Religious Exemption procedures |
| wi-03-0423-0530.pdf | 2023-04-27 15:01:40 | 86.14 KB | IRM 3.30.123 IMF Refund PCD Clarification |
| ts-21-1225-3736.pdf | 2026-01-29 13:38:27 | 85.74 KB | IRM 21.7.4 Removed Login.gov AS an Approved Credentialing Service Provider (CSP), CAT-A Procedures for Forms 1120-S, 1065, and 8082 Updated, IDRS Routing Number for Form 6765 Research Credit Claims Updated |
| sbse-05-0917-0056.pdf | 2017-09-29 08:56:34 | 85.4 KB | IRM 5.9.15 Reissuance of Interim Guidance on Processing the MFT 65, Individual Shared Responsibility Payment (SRP) Mirror Assessment, in Bankruptcy Cases |
| wi-03-0124-0128.pdf | 2024-01-31 17:52:00 | 84.84 KB | IRM 3.12.251 Branch Name Changes; Field 03K03 |
| tege-04-1116-0028.pdf | 2017-03-31 00:00:00 | 84.62 KB | IRM 4.71.1 New Process for Information Document Requests |
| wi-03-0224-0187.pdf | 2024-02-08 16:27:00 | 84.02 KB | IRM 3.12.38 Updated statute clearing exception from 2019 to 2020 |
| rass-01-0325-3038.pdf | 2025-03-14 07:31:33 | 83.8 KB | Delegation Order 9-1 (Rev. 1), Seizure and Forfeiture of Personal Property |
| ts-21-0126-0031.pdf | 2026-01-30 12:46:55 | 83.63 KB | IRM 21.7.1 Changes to Referrals via Accounts Management Service (AMS) E-911 Application |
| sbse-01-0823-0914.pdf | 2023-08-30 08:35:27 | 83.56 KB | IRM 1.4.50 Interim Guidance/IPU on Field Collection Safety During Field Contact |
| ts-03-0624-0747-redacted.pdf | 2024-06-13 09:21:49 | 83.53 KB | IRM 3.12.251 Error Code 186 - Field 08AMT |
| ts-03-0524-0630-redacted.pdf | 2024-05-14 08:11:27 | 83.3 KB | IRM 3.12.217 Error Code 664 correction procedures |
| ts-03-1024-1021.pdf | 2024-10-09 10:01:13 | 83.29 KB | IRM 3.12.38 Updated the dates for unidentified payments due to the new fiscal year |
| ts-21-0326-0271.pdf | 2026-03-09 15:45:12 | 82.9 KB | IRM 21.10.1 - No Longer Using a Turnaround Document for Rebuttals |
| TAS-13-0712-001.pdf | 2013-09-18 00:00:00 | 82.64 KB | IRM 13.1 - Interim Guidance on Advocating the Non-filing of Notices of Federal Tax Lien in Certain Situations |
| ts-03-1125-3664.pdf | 2025-11-19 14:00:29 | 82.56 KB | IRM 3.12.15 Error Code 737 |
| wi-21-1116-1673.pdf | 2016-11-21 00:00:00 | 82.14 KB | IRM 21.3.8 New Subsections on Correspondence Worked in Ogden and on CP 161/CP 220 |