)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
Beginning of main content
Spder
Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| sbse-04-0126-0114.pdf | 2026-02-17 15:09:17 | 112.01 KB | IRM 4.23.26 Instruction and guidance to examiners for the mandatory offering of IT-approved digital communication tools- campus employment tax non-filer program |
| 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 |
| ts-03-0126-0018.pdf | 2026-01-30 10:43:58 | 111.5 KB | IRM 3.11.217 Statute Return Processing |
| sbse-04-0126-0162.pdf | 2026-02-19 09:10:59 | 111.44 KB | IRM 4.24.22 Suspend claims filed under IRC 6435 |
| ts-03-0225-0271.pdf | 2025-03-04 11:33:00 | 111.4 KB | IRM 3.11.212 Disaster Extension Due Dates |
| ts-03-0126-0065.pdf | 2026-02-17 10:30:42 | 111.29 KB | IRM 3.11.6 Form 1040-X |
| ts-03-0126-0016.pdf | 2026-01-30 10:45:26 | 109.71 KB | IRM 3.12.23 Statute Return Processing |
| 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 |
| ts-21-0126-0063.pdf | 2026-02-18 13:23:37 | 109.16 KB | IRM 21.5.9 Changes to TAS Procedures for Carrybacks |
| ts-03-0725-3469-public.pdf | 2025-07-10 09:01:48 | 108.8 KB | IRM 3.12.15 Tribal Tax Credit Scheme |
| wi-21-1022-1027.pdf | 2022-10-18 13:31:26 | 108.38 KB | IRM 21.7.2 Negative TC 150 Programming Change |
| ts-03-0525-3287.pdf | 2025-05-20 08:33:04 | 108.35 KB | IRM 3.12.212 Disaster Extension Due Date |
| 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 |
| ts-03-0724-0882.pdf | 2024-08-02 08:48:43 | 107.71 KB | IRM 3.11.212 Disaster Extension Due Dates July 31, 2024 |
| ts-03-0326-0311_public.pdf | 2026-03-20 10:24:48 | 107.63 KB | IRM 3.12.154 Tax Rate and 01ARI |
| ts-03-0226-0255.pdf | 2026-03-05 20:00:26 | 107.07 KB | IRM 3.12.213 Statute Clearance Process |
| ts-03-0126-0042.pdf | 2026-01-30 12:45:16 | 106.88 KB | IRM 3.11.6 Standard Deduction |
| 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 |
| ts-21-1024-1093-public.pdf | 2024-11-07 12:29:57 | 106.51 KB | IRM 21.2.3 BMF 94X Tax Return Transcripts Series |
| ts-03-0825-3538-public.pdf | 2025-08-11 06:31:58 | 106.45 KB | IRM 3.11.180 Religious Exemption |
| ts-03-0624-0795.pdf | 2024-06-26 10:21:22 | 106.24 KB | IRM 3.11.212 Disaster Extension Due Dates June 25, 2024 |
| wi-03-1223-1146.pdf | 2023-12-13 17:02:30 | 105.83 KB | IRM 3.12.251 Digital Signature |
| ts-03-0125-0086-public.pdf | 2025-01-23 13:45:00 | 105.04 KB | IRM 3.21.25 Form 8288-A Document Upload Tool (DUT) and Document Inventory Management (DIM) System Instructions |
| sbse-04-0825-3562-public.pdf | 2025-08-21 12:46:28 | 104.78 KB | IRM 4.23.22 Unagreed employment tax case procedures. |
| 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 |
| ts-03-0126-0165.pdf | 2026-02-18 14:04:42 | 103.87 KB | IRM 3.12.154 EIN Field Blank or Missing; Correction Procedures Field 01ARI |
| sbse-01-0625-0029-public.pdf | 2025-07-09 08:16:09 | 103.85 KB | IRM 1.4.50 New form 15675 for submission of sensitive case reports. |
| ts-01-1124-1145.pdf | 2024-11-26 12:54:44 | 103.75 KB | IRM 1.4.18 eGain System Guidelines |
| ts-03-0925-3604-public.pdf | 2025-09-23 12:16:18 | 103.66 KB | IRM 3.12.15 Form 1065 Editorial Changes |
| ts-03-0126-0145.pdf | 2026-02-18 13:10:43 | 103.63 KB | IRM 3.11.23 Start-Up Changes |
| ts-03-0325-0350-public.pdf | 2025-03-21 13:41:14 | 103.17 KB | IRM 3.12.220 Updates for Clarification |
| 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 |
| ts-03-0125-0032.pdf | 2025-01-16 14:23:30 | 103.04 KB | IRM 3.11.251 Changes to the Start-up IPU |
| 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 |
| ts-03-1024-1010.pdf | 2024-10-09 07:37:53 | 102.18 KB | IRM 3.12.38 Clarified Procedures for Erroneous, Prompt and Quick Assessments |
| 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 |
| ts-21-0126-0032.pdf | 2026-01-30 13:40:33 | 101 KB | IRM 21.7.4 Changes to Referrals via Accounts Management Service (AMS) E-911 Application; Updated Date for Perfecting Form 6765 Research Credit Claims to January 10, 2027 |
| ts-03-0825-3551_public.pdf | 2025-08-20 10:25:13 | 100.65 KB | IRM 3.12.15 Tribal Tax Credit Scheme |
| ts-03-1024-0997.pdf | 2024-10-04 07:57:36 | 100.04 KB | IRM 3.12.213 Use Letter 3024c for Form 1066 Math Errors |
| ts-03-0524-0662.pdf | 2024-05-22 09:39:45 | 99.98 KB | IRM 3.11.212 Disaster extension due date May 21, 2024 |
| sbse-05-0425-3212.pdf | 2025-04-30 14:46:05 | 99.97 KB | IRM 5.19.1 Revised IRM procedures to include leads can now input IAs requiring managerial approval. |
| 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 |
| lbi-04-0425-0004-public.pdf | 2025-04-18 08:59:12 | 98.89 KB | IRM 4.60.1 Interim guidance to add a resource for researching error notifications related to Foreign Account Tax Compliance Act (FATCA) |
| ts-03-0226-0231.pdf | 2026-02-25 09:42:57 | 98.63 KB | IRM 3.12.13 MeF and SPR Correspondence/Letter Set-Up Tool |
| ts-03-0524-0640.pdf | 2024-05-14 08:15:37 | 98.07 KB | IRM 3.11.212 Disaster extension due dates |