Spder | Internal Revenue Service

Contents of Directory spder

Name	Date	Size	Description
del_order_4_30.pdf	2017-08-16 10:32:57	8.72 KB	Rescission of Servicewide Delegation Order 4-30, Authority to Offer and Accept Settlement Offers and to Execute Closing Agreements
del_order_4_22.pdf	2017-08-16 10:31:24	8.55 KB	Rescission of Servicewide Delegation Order 4-22, Certification under IRC Section 552(b)
p-8-48.pdf	2016-06-21 00:00:00	8.31 KB	Policy Statement 8 48 Rev 1 Split Issue and Specific Dollar Settlements Permitted Under Certain Circumstances
policy-statement-1-3.pdf	2022-06-24 07:50:23	125.18 KB	Policy Statement 1-3 (Rev.1) Research projects, studies, and tests support effective and efficient decision making in the Internal Revenue Service
policy_statement_1_236.pdf	2016-10-31 00:00:00	26.63 KB	Policy Statement 1 236 Fairness and Integrity in Enforcement Selection
SBSE 05-0612-051.pdf	2013-09-18 00:00:00	32.79 KB	IRMs 5.10.2 and 5.10.3 - Reissuance of Interim Guidance Memorandum for Seizure-Related Enforcement Expenses
sbse-05-0817-1280.pdf	2017-09-07 14:53:29	26.11 KB	IRM Role of Revenue Officers in Sale
ap-08-0922-0015.pdf	2022-09-22 14:39:40	129.68 KB	IRM 8.7.3 Appeals Reporting Data Needs Discontinuing the Requirement to Enter Certain Codes into Appeals Centralized Database System (ACDS) and Form 5402
ap-08-0323-0002.pdf	2023-03-27 08:22:21	243.29 KB	IRM 8.6.1 Revised Procedures for Video Conferences
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
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
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)
ap-08-1123-0012.pdf	2023-11-30 11:54:51	244.22 KB	IRM 8.22.5 Collection Due Process Case Procedures for Settlement Officers In Consideration of Farhy v. Commissioner for USC Title 26, Subtitle F, Chapter 61 Penalties
ap-08-0517-0006.pdf	2017-08-10 14:32:49	44.14 KB	IRM 8.20.7 Electronic Storage of Offer in Compromise (OIC) Public Inspection Files (PIF) (PDF)
ap-08-0617-0008.pdf	2017-07-19 14:15:47	244.36 KB	IRM 8.20.5 Appeals Electronic 3210 (E3210) Test
ap-08-1223-0013.pdf	2023-12-28 10:16:08	129.48 KB	IRM 8.2.2 New SharePoint Site for ACDS Update Request
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
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
ap-08-1222-0018.pdf	2022-12-09 14:58:57	155.24 KB	IRM 8.11.5 Appeals Procedures for Considering First Time Abatement (FTA) Penalty Relief on International Penalties
ap-08-0417-0002.pdf	2017-04-06 00:00:00	56.59 KB	IRM 8.11.1 Appeals Team Managers Will Review and Sign Form 5402 for Assessed Penalty Cases Worked in Appeals (PDF)
ap-08-0716-0005.pdf	2016-07-14 00:00:00	237.15 KB	IRM 8 6 4 Interim Guidance on Specific Dollar Settlements
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-08-0916-0006.pdf	2016-09-19 00:00:00	293.83 KB	IRM 8 22 5 Interim Guidance on Closing Procedures in Collection Cases
ap-08-0916-0008.pdf	2016-10-03 00:00:00	424.63 KB	IRM 8 Interim Guidance on Appeals Conference Practices (PDF)
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
tege-07-0117-0003.pdf	2017-01-11 00:00:00	61.59 KB	IRM 7.20.2 Interim Guidance on Procedures for Protested Adverse Exempt Organizations Rulings and Agreements Determinations
tege-07-0217-0004.pdf	2017-02-23 00:00:00	53.32 KB	IRM 7.20.2 Determinations Resulting from an Organizations Failure to Fully Respond to an Additional Information Request
tege-07-0117-0001.pdf	2017-01-11 00:00:00	69.1 KB	IRM 7.20.2 Declining to Rule on Requests from IRC Section 501 c 3 Organizations Requesting Exemption Under Another Subsection
TEGE-07-0316-0006.pdf	2017-03-08 00:00:00	140.05 KB	IRM 7.11.4 Spousal Provisions in Internal Revenue Code 403 b Applications for Opinion and Advisory Letters
TEGE-07-1215-0026.pdf	2017-11-27 16:06:13	116.25 KB	IRM 7.11.1.12 Deadline for Adoption of Discretionary Plan Amendments (PDF)
tege-07-0224-0004.pdf	2024-02-28 08:59:52	156.13 KB	IRM 7.1.5 Digital taxpayer communications
tege-07-0616-0012.pdf	2016-06-02 00:00:00	126.25 KB	IRM 7 40 1 Industry Issue Resolution Program
tege-07-1016-0023.pdf	2016-10-18 00:00:00	64.04 KB	IRM 7 20 6 Interim Guidance on Case Processing Requirements for Applications Indicating Activities or Grants in U S Territories
tege-07-0716-0018.pdf	2016-07-20 00:00:00	69.01 KB	IRM 7 20 2 Interim Guidance on Redacting Social Security Numbers When Processing EO Determination Letter Requests
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
SBSE-05-0915-0059.pdf	2016-11-03 00:00:00	197.2 KB	IRM 5.8.7 Interim Guidance for Communications with Appeals
sbse-05-0517-0034.pdf	2017-12-05 09:52:24	117.8 KB	IRM 5.8.4 Reissuance of Interim Guidance on Investigation of Offers under Appeal's Jurisdiction SBSE-05-0517-0034
sbse-05-0117-0003.pdf	2017-01-17 00:00:00	32.49 KB	IRM 5.8.4 Mandatory Use of Letters on Automated Offer in Compromise AOIC 5
sbse-05-0423-0019.pdf	2023-05-01 08:05:28	168.39 KB	IRM 5.8.4 Interim Guidance on Printing of Documents for Offer in Compromise (OIC) Files
SBSE 05-0612-016.pdf	2013-09-18 00:00:00	29.86 KB	IRM 5.8.4 - Interim Letters for Offer in Compromise
SBSE 05-0912-076.pdf	2013-09-18 00:00:00	45.98 KB	IRM 5.8.3 - Centralized Offer in Compromise Case Building 2
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-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-05-1116-0064.pdf	2017-01-17 00:00:00	168.26 KB	IRM 5.8 Actions Required when Addressing Assessments Related to Employee Benefit Plans MFT 74 and 76
sbse-05-0324-0030.pdf	2024-03-27 11:33:00	226.98 KB	IRM 5.7.3 Guidance for proposing assessment of the Trust Fund Recovery Penalty (TFRP) on tax periods with nonrefundable credits, social security tax deferrals, and/or pending Employee Retention Credit (ERC) claims
sbse-05-0616-0033.pdf	2016-12-01 00:00:00	29.31 KB	IRM 5.7.1 Interim Guidance for FTD Alert Procedures
SBSE-05-0318-0018.pdf	2018-04-03 12:54:40	68.91 KB	IRM 5.5.8 Reissue Interim Guidance (SBSE-05-0417-0011) for Responsibility to Process all Requests for Discharge of the Estate Tax Lien
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
sbse-05-0318-0009.pdf	2018-04-17 14:37:49	59.11 KB	IRM 5.21.7 Interim Guidance Memorandum - Guidance for Withdrawing an Outbound Mutual Collection Assistance Request (MCAR) Case Referral
sbse-05-0117-0074.pdf	2017-01-24 00:00:00	25.49 KB	IRM 5.19.8 Collection Appeal Rights regarding ACSS CDP CIS Verification

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