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Name
Name Date Size Description
ts-03-0524-0621.pdf 2024-05-14 07:05:38 111.75 KB IRM 3.12.8 Return processing; Taxpayer Services; 1098-F - Box 9 Codes; 1099-B Dates
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-03-1023-0999.pdf 2023-10-10 13:55:14 110.86 KB IRM 3.12.212 Disaster Extension Due Dates October 4, 2023
wi-03-0923-0977.pdf 2023-09-29 12:34:46 110.48 KB IRM 3.12.212 Disaster Extension Due Dates September 25, 2023
sbse-05-0923-0928.pdf 2023-09-06 06:27:51 110.13 KB IRM 5.1.8 - Interim Guidance on Field Collection Safety During Field Contact
wi-03-0424-0502-redacted.pdf 2024-04-11 09:50:53 109.5 KB IRM 3.12.15 Updated IRM reference for IRM deviation procedures; Updated valid audit codes
wi-03-0224-0186.pdf 2024-02-08 16:29:00 109.19 KB IRM 3.12.15 Updated statute clearing exception from 2019 to 2020
wi-03-0224-0215.pdf 2024-02-08 13:54:00 108.74 KB IRM 3.21.15 Statute Exception Update; TC 014 Procedures
wi-21-1022-1027.pdf 2022-10-18 13:31:26 108.38 KB IRM 21.7.2 Negative TC 150 Programming Change
ts-03-0424-0562.pdf 2024-05-03 12:04:14 108.03 KB IRM 3.11.180 Taxpayer services updates
wi-03-0616-1153_redacted.pdf 2016-07-06 00:00:00 107.99 KB IRM 3 21 263 Blank W 7 Pot Dupl Screen VWP Expiration Dates
wi-03-0224-0193-redacted.pdf 2024-02-08 16:24:00 107.85 KB IRM 3.12.212 Correction of due dates February 2, 2024
sbse-04-0417-0026.pdf 2017-04-27 00:00:00 106.85 KB IRM 4.24.15 Reissuance Interim Guidance for Reporting Time and Fuel Inspection Activity related to an Examination or Form 637 Registration Review 4
wi-03-1223-1146.pdf 2023-12-13 17:02:30 105.83 KB IRM 3.12.251 Digital Signature
wi-03-0424-0499.pdf 2024-04-18 16:07:00 105.75 KB IRM 3.21.19 Correcting inaccurate IRM reference
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
sbse-04-0117-0008.pdf 2017-01-31 00:00:00 104.58 KB IRM 4.19.15 Interim Guidance on Alimony Recipient Non Filer Pilot Program
sbse-05-0923-0927.pdf 2023-09-06 06:26:20 104.53 KB IRM 5.1.18 - Interim Guidance on Field Collection Safety During Field Contact
AP-08-1215-0010.pdf 2016-12-15 00:00:00 103.13 KB IRM 8.23.4.2 Interim Guidance on Automated Offer in Compromise AOIC Transcript Access 6
wi-21-0224-0184.pdf 2024-02-08 15:50:00 102.49 KB IRM 21.4.3 Updates to returned refunds/releases
ts-03-0524-0614.pdf 2024-05-09 08:39:06 102.4 KB IRM 3.11.212 Corrected W&I to TS; Corrected IRM reference; Added Oklahoma Disaster
wi-03-0224-0299.pdf 2024-03-07 08:04:31 102.33 KB IRM 3.11.212 Disaster extension due dates February 28, 2024
sbse-05-0217-0020.pdf 2017-04-25 00:00:00 102.11 KB IRM 5.8.2 Offer in Compromise Filing Compliance and Case Perfection
sbse-04-0516-0017.pdf 2016-05-24 00:00:00 101.08 KB IRM 4 26 11 Interim Guidance for Form 8300 Examination Procedures Review of Records
wi-03-0124-0125.pdf 2024-01-31 17:38:00 100.07 KB IRM 3.21.19 Form 3520-A Copy Instructions
ts-21-0424-0564-redacted.pdf 2024-05-03 13:10:00 99.87 KB IRM 21.2.3 TDS SOR mailbox delivery method for authorized representatives
wi-03-0923-0939.pdf 2023-09-11 07:46:00 99.07 KB IRM 3.12.212 Disaster Extension Due Dates September 6, 2023
ts-03-0524-0615.pdf 2024-05-09 08:30:25 99 KB IRM 3.12.212 Corrected W&I to TS; Corrected IRM reference; Added Oklahoma Disaster
wi-21-0424-0492.pdf 2024-04-10 15:25:00 98.38 KB IRM 21.1.3 SOR mailbox requests that must be handled by a PPS assistor applies only to AM PPS or AM toll-free phone lines; RA updates for SOR procedures.
ts-03-0524-0640.pdf 2024-05-14 08:15:37 98.07 KB IRM 3.11.212 Disaster extension due dates
wi-03-1223-1149.pdf 2023-12-19 17:19:47 96.76 KB IRM 3.12.23 Extended Digital Signature Date
ts-03-0524-0641.pdf 2024-05-14 09:40:18 96.11 KB IRM 3.12.212 Disaster extension due dates
ts-21-0524-0597-redacted.pdf 2024-05-03 13:15:00 95.98 KB IRM 21.2.3 TDS SOR mailbox delivery method for tax practitioners
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
wi-21-1023-1039.pdf 2023-10-24 15:15:26 95.18 KB IRM 21.7.2 ERC Claim Withdrawal Program
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-03-0524-0629.pdf 2024-05-14 08:09:54 92.92 KB IRM 3.22.110 Corrected W&I to TS; Corrected IRM reference; Added MeF file location codes
sbse-05-1023-1029.pdf 2023-10-31 11:47:11 92.62 KB IRM 5.11.1 Additional Changes for Employee Safety
wi-03-0224-0221.pdf 2024-02-08 13:49:00 91.72 KB IRM 3.11.212 Disaster extension due dates February 6, 2024
wi-03-0224-0185.pdf 2024-02-08 16:31:00 91.68 KB IRM 3.11.23 Branch name change, statute exception update
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
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
wi-03-0224-0210.pdf 2024-02-06 11:24:36 90.38 KB IRM 3.11.212 Disaster extension due date February 5, 2024
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-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-03-0124-0126.pdf 2024-01-31 17:50:00 89.72 KB IRM 3.22.19 Classified Waste Instructions; CIS Changed to CII