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Name	Date	Size	Description
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-25-0124-0114-redacted.pdf	2024-01-31 18:29:00	1.65 MB	IRM 25.25.6 New Yearly Updates; Processing Years; Links; LITC Authentications; No Transfer PIN for TPP Line; New 5071 C Notice Format and Letter Marker
wi-25-0522-0629-redacted.pdf	2022-05-23 08:43:43	1.36 MB	IRM 25.25.6 MFT 32 TC 971 AC 111 Programming Error Causing Unpostables; Identifying Archived/Deleted Returns; TPP 3rd Party Form 56
wi-25-0322-0381-redacted.pdf	2022-03-18 16:32:07	1.17 MB	IRM 25.25.6 TPP Letter Guidance; MFT 32 Reprocessing Procedures; Where’s My Refund Timeframe; Unpostables (PDF)
sbse-25-0117-0005-redacted.pdf	2017-03-10 00:00:00	756.78 KB	IRM 25.24.4 Interim Guidance on Allegations of Return Preparer Misconduct within Field and Specialty Collection and Exam
wi-21-1216-1726_redacted.pdf	2016-12-15 00:00:00	751.77 KB	IRM 21.4.1 Command Code SCFTR Research Procedures Return Not Found & Return Found Not Processed Procedures Editorial Updates
wi-03-0224-0307-redacted.pdf	2024-03-06 15:18:00	694.85 KB	IRM 3.13.2 Secretary of State update; MeF Form 8822-B; DUT information; files instruction
ap-08-0616-0003.pdf	2016-06-28 00:00:00	661.66 KB	IRM 8 4 4 Requesting Examination Assistance on Docketed Cases
ap-08-0923-0010-redacted.pdf	2023-09-29 12:29:04	536.61 KB	IRM 8.11.6 FBAR Case Procedures Due to the Bittner v. United States Supreme Court Decision
raas-01-0424-3028.pdf	2024-04-26 07:33:51	510.9 KB	Delegation Order 11-2 (Rev. 5), Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents
TEGE-04-1214-0031[1].pdf	2017-02-24 00:00:00	472.34 KB	IRM 4.75.37 Offer in Compromise Doubt as to Liability Procedures
wi-21-0518-0825.pdf	2018-05-31 14:41:57	442.42 KB	IRM 21.3.8 Tax Exempt Organization Search and EDS R Cases
ap-08-0916-0008.pdf	2016-10-03 00:00:00	424.63 KB	IRM 8 Interim Guidance on Appeals Conference Practices (PDF)
lbi-04-0223-0001.pdf	2023-02-14 15:14:31	414.77 KB	IRM 4.31.10 Interim Guidance on Implementation of the Centralized Partnership Audit Regime (BBA) Exam Field Support Operation Procedures (EFSO)
wi-21-0323-0401-redacted.pdf	2023-03-22 19:10:51	370.38 KB	IRM 21.4.1 Various Changes to Refund Research
wi-21-1016-1549.pdf	2016-10-20 00:00:00	361.39 KB	IRM 21 4 2 Direct Deposit Refund Trace New Category Code DDPD Update to Disposition Instructions
sbse-05-0123-0189-Redacted.pdf	2023-02-09 12:07:57	359.92 KB	IRM 5.19.13 A Collection Information Statement (CIS) is Required for Certain NSIAs; Revised Paragraphs to Include DUT as an Option to Receive Documents
wi-21-0417-0702.pdf	2017-04-20 00:00:00	352.42 KB	IRM 21.3.8 Letter 4076C Procedures Updated
sbse-05-0723-0045.pdf	2023-07-26 16:44:56	349.2 KB	IRM 1.4.50 Interim Guidance on Field Collection Safety During Field Contact
wi-21-0423-0540-redacted.pdf	2023-04-27 15:46:30	344.57 KB	IRM 21.4.1 Refund Research April 25, 2023
sbse-04-1016-1478_with_ouo_redacted.pdf	2016-10-12 00:00:00	341.35 KB	IRM 4 19 3 IMF Automated Underreporter Program October 4 2016
AP-08-0416-0011.pdf	2017-04-19 00:00:00	340.82 KB	IRM 8.23.4 Interim Guidance on Automated Offer in Compromise (AOIC) Transcript Access
pgld-11-0516-0002 ig - changes to the testimony tables in delegation order 11-2.pdf	2016-05-26 00:00:00	333.33 KB	IRM 11 3 35 Interim Guidance on Changes to the Testimony Tables in Delegation Order 11 2
ap-08-0716-0004.pdf	2016-07-07 00:00:00	325.45 KB	IRM 1 4 28 Interim Guidance on Initial Conference Procedures for Liability Penalty Appeals and Innocent Spouse Cases 1
ap-08-0716-0004.pdf	2017-10-26 08:06:01	325.45 KB	IRM 1 4 28 Interim Guidance on Initial Conference Procedures for Liability Penalty Appeals and Innocent Spouse Cases
sbse-04-0916-0023.pdf	2016-09-15 00:00:00	323.42 KB	IRM 4 10 2 Initial Taxpayer Contact on Examination Cases
pgld11-1216-0006.pdf	2017-04-20 00:00:00	312.77 KB	IRM 11.3.13 Interim Guidance on Substantive Action Needed for FOIA Case
sbse-05-1222-0077.pdf	2022-12-12 07:59:14	310.41 KB	IRM 5.8.10.6 Interim Guidance on Lien Certificate Procedures in OIC cases
sbse-25-0723-0012_redacted.pdf	2023-07-31 07:55:09	303.66 KB	IRM 25.6.23 Interim Guidance for Statute of Limitations Impacted by Fowler
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-21-0224-0183-redacted.pdf	2024-02-08 15:53:00	297.59 KB	IRM 21.4.2 Updates to refund trace and limited payability
wi-03-0224-0311-redacted.pdf	2024-03-01 10:55:35	297.37 KB	IRM 3.11.16 Computer Condition Code (CCC) E; penalty and interest code; Form 1120-F Line 5i; line reference corrections for Forms 4136, 1120-REIT, 1120-RIC; Return Processing Code (RPC) 9; added graphic captions
ap-08-0916-0006.pdf	2016-09-19 00:00:00	293.83 KB	IRM 8 22 5 Interim Guidance on Closing Procedures in Collection Cases
ap-08-1017-0016.pdf	2017-10-19 10:46:50	292.14 KB	IRM 8.22.5 Paperless Collection Due Process CDP Case Work (PDF)
nhq-01-1121-0004.pdf	2021-11-22 15:40:36	274.71 KB	IRM 1.10.3.2.1 Approval to Accept Images of Signatures & Digital Signatures, Approval to Receive Documents & Transmit Encrypted Documents by Email-Updated Nov. 2021
sbse-01-0324-0007.pdf	2024-03-06 15:32:00	274.65 KB	IRM 1.4.52 Interim guidance on reporting potential violations of IRC 6304 Fair Tax Collection Practices in Specialty Collection Offer in Compromise
AP-25-0615-0005 Innocent Spouse Quick Look Process[1].pdf	2016-06-13 00:00:00	273.71 KB	IRM 25.15.12 Innocent Spouse Quick Look Process
pgld-10-1023-0002-10262023.pdf	2023-10-26 15:20:00	272.84 KB	IRM 10.5.1 Interim Guidance on Email Encryption and Temporary Flexibility for Encrypted Emails with Taxpayers and Representatives
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
sbse-04-1223-0049.pdf	2023-12-13 16:37:57	268.44 KB	IRM 4.10.8 Temporary interim guidance for supplemental RGS case files
spdertege-04-0317-0010.pdf	2017-03-09 00:00:00	263.32 KB	IRM 4.72.13 Substantiation Guidelines for Safe-Harbor Hardship Distributions from Section 403 b Plans
wi-21-1016-1511.pdf	2016-10-17 00:00:00	262.51 KB	IRM 21.3.8 Form 8734 References Removed or Replaced
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-21-0324-0422-redacted.pdf	2024-04-12 12:58:28	260.07 KB	IRM 21.4.1 Updates to refund research
sbse-04-1223-1194-redacted.pdf	2023-12-28 07:19:44	256.62 KB	IRM 4.19.3 IMF Automated Underreporter Program
sbse-05-0518-0861_Redacted.pdf	2018-05-31 14:19:12	255.22 KB	IRM 5.19.1 User Fee Changes Resulting from the Bipartisan Budget Act of 2018 - 05/25/2018
tege-04-0716-0019.pdf	2017-09-26 09:10:54	252.01 KB	IRM 4.82.3 Reissuance Interim Guidance Procedures for Conducting Examinations of Direct Pay Bonds
ap-08-0124-0001.pdf	2024-02-06 13:58:00	247.98 KB	IRM 8.2.1 Reissuance of Appeals Electronic Case Files Initiative (ECFI) for Large Business & International (LB&I) Report Generation Software (RGS) Examination Cases Pilot – 1/29/2024
pgld-10-0224-0004.pdf	2024-03-05 10:18:03	246.54 KB	IRM 10.5.1 Online Privacy Notices
ap-08-0617-0008.pdf	2017-07-19 14:15:47	244.36 KB	IRM 8.20.5 Appeals Electronic 3210 (E3210) Test