)
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 |
|---|---|---|---|
| sbsesbse-05-0317-0009_redacted.pdf | 2017-03-14 00:00:00 | 51.16 KB | IRM 5.16.1 Interim Guidance for Changes to Authority and Procedures for Currently Not Collectible Closures |
| 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 |
| spderwi-21-0318-0524_redacted.pdf | 2018-03-30 07:55:53 | 157.74 KB | IRM 21.4.1 MFT 32- 4442 Referrals/Paper Inquiries; Questionable Refund Inquiries; Refund Offset Timeframes and ERS Referrals FLC Changes |
| 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-08-1215-0010.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-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 |
| CFO-01-0226-001.pdf | 2026-03-02 09:55:15 | 194.64 KB | CFO Delegation Order 1-2-1 (Rev. 1), Order of Succession and Designation to Act as Chief Financial Officer |
| IPU-CPR_WI-21-1012-1664.pdf | 2013-09-18 00:00:00 | 19.59 KB | IRM 21.7.4.4.4.11.2 – Income Taxes/Information Returns for MeF Form 1120S Mismatch on Filing Requirements |
| IPU_CPR_WI-21-0812-1504-4.pdf | 2013-09-18 00:00:00 | 70.94 KB | IRM 21.2.1 – Systems for eAuthentication/eTranscripts |
| IPU_CPR_WI-21-1012-1654.pdf | 2013-09-18 00:00:00 | 138.08 KB | IRM 21.3.8 – Tax Exempt/Government Entities (TEGE) Customer Account Services (CAS) Telephone Operations for Various Changes Regarding TEGE Telephone Operations |
| IPU_CPR_WI-21-1012-1703.pdf | 2013-09-18 00:00:00 | 56.44 KB | IRM 21.3.7 – Processing Third Party Authorizations onto the Centralized Authorization File (CAF) Updates for Procedures Clarification |
| 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 05-0612-051.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 05-0612-056.pdf | 2013-09-18 00:00:00 | 53.05 KB | IRM 5.1.10, 5.1.11, 5.14.5, 5.15.1, and 5.16.1 - Tax Examiner Deviation Authority to Work Collection Field Function Corporate Inventory |
| 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 25-1112-084.pdf | 2013-09-18 00:00:00 | 191.08 KB | IRM 25.1.8 and 25.3.2- Aging of ATAT and Suit Development Cases |
| SBSE-04-0316-0011.pdf | 2017-03-10 00:00:00 | 185.7 KB | IRM 4.24.17 New MFT and Activity Code for IRC 6675 6718 6719 and 6725 Penalty Assessments |
| SBSE-04-0712-066.pdf | 2013-09-18 00:00:00 | 50.79 KB | IRM 4.23.3 – Interim Guidance – Suspicious Activity Reports in Title 26 Cases |
| SBSE-04-0812-071.pdf | 2013-09-18 00:00:00 | 46.13 KB | IRM 4.25.1 – Interim Guidance – Suspicious Activity Reports |
| 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-05-0912-079.pdf | 2013-09-18 00:00:00 | 30.34 KB | IRM 5.10.4- Interim Guidance for Publication of Form 2434 (Notice of Public Auction Sale) and Form 2434-A (Notice of Sealed Bid Sale) |
| SBSE-05-0912-081.pdf | 2013-09-18 00:00:00 | 35.04 KB | IRM 5.12.3- Reissuance of Interim Guidance for Certificates of Discharge in Short Sale Situations |
| SBSE-05-0915-0059.pdf | 2016-11-03 00:00:00 | 197.2 KB | IRM 5.8.7 Interim Guidance for Communications with Appeals |
| Separating Employee Clearance Interim Guidance(5.05.16).pdf | 2016-05-09 00:00:00 | 141.47 KB | IRM 1.15.5 Separating Employees Records Management Process Changes |
| 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 |
| TEGE 04-1015-0023 FSLG IGM 60 CSP Procedures for Section 218 Taxpayers.pdf | 2016-10-19 00:00:00 | 64.89 KB | IRM 4.90.1 Classification Settlement Program CS P Procedures for Taxpayers covered by Section 218 Agreements |
| TEGE-04-0216-0001.pdf | 2017-02-01 00:00:00 | 157.19 KB | IRM 4.75.16 Establishing and Controlling MFT 67 Non Return Units |
| TEGE-04-0216-0003.pdf | 2017-02-24 00:00:00 | 169.75 KB | IRM 4.75.13 PATH Act Impact on Revocations and Modifications of Exempt Status |
| TEGE-04-0515-0011 ASED Alpha Code 'PP508'.pdf | 2016-05-10 00:00:00 | 223.25 KB | IRM 4.75.10 ASED Alpha Code PP |
| TEGE-04-0515-0012 - Interim Guidance on Direct Closing of Cases to GECS [1].pdf | 2016-05-10 00:00:00 | 157.85 KB | IRM 4.90.7 Interim Guidance on Direct Closing of Cases to GECS & Revised Criteria for Mandatory Review Cases |
| 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 |
| TEGE-04-1215-0029.pdf | 2017-01-12 00:00:00 | 143.8 KB | IRM 4.75.5 Discontinuance of Referral Committees |
| 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-07-0316-0007.pdf | 2017-11-16 11:49:15 | 88.67 KB | IRM 7.20.5 – Interim Guidance on Procedures for Appealed Adverse Determination Cases |
| TEGE-07-1215-0026.pdf | 2017-11-27 16:06:13 | 116.25 KB | IRM 7.11.1.12 Deadline for Adoption of Discretionary Plan Amendments (PDF) |
| WI-03-0815-1342.pdf | 2016-08-04 00:00:00 | 14.55 KB | IRM 3.12.10 Error Code 004 Prior-Year Payments |
| WI-21-0516-0843.pdf | 2016-05-05 00:00:00 | 25 KB | IRM 21.2.1 Clarified Procedures for Disclosure |
| WI-21-0516-0846.pdf | 2016-05-04 00:00:00 | 12.08 KB | IRM 21.7.1 Use of EEFax when Responding to Email Requests |
| ap-01-1024-0022-public.pdf | 2024-10-22 14:43:47 | 222.4 KB | IRM 1.4.28 Updated grading matrix for collection cases |
| ap-08-0126-0001-public.pdf | 2026-02-20 10:12:20 | 146.67 KB | IRM 8.1.9 Appeals customer service telephone line updates |
| ap-08-0226-0003-public.pdf | 2026-02-20 10:39:02 | 268.87 KB | IRM 8.11.6 FBAR case procedures due to the Bittner v. United States Supreme Court decision |
| ap-08-0226-0005-public.pdf | 2026-03-02 09:59:08 | 195.67 KB | IRM 8.1.6 Updated guidance for Multilingual Services and Over-the-Phone Interpreter (OPI) Service |
| ap-08-0326-0006-public.pdf | 2026-03-16 11:11:41 | 283.76 KB | IRM 8.6.3 Processing cases in which Appeals’ conclusion is inconsistent with an IRS position and evaluating Actions on Decisions for litigating hazards |
| 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-08-0517-0006.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-08-0524-0009.pdf | 2024-06-06 14:41:00 | 166.92 KB | IRM 8.20.5 Paperless Offer in Compromise (OIC) procedures for Appeals Account & Processing Support (APS) |
| ap-08-0525-0006-public.pdf | 2025-05-07 06:53:14 | 207.63 KB | IRM 8.22.5 Reissuance of Electronic Collection Due Process (CDP) Case Management for Cases from Small Business/Self-Employed (SB/SE) Field Collection |
| 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-08-0617-0008.pdf | 2017-07-19 14:15:47 | 244.36 KB | IRM 8.20.5 Appeals Electronic 3210 (E3210) Test |
| ap-08-0624-0010.pdf | 2024-06-06 14:31:00 | 168.46 KB | IRM 8.23.2 Paperless Offer in Compromise (OIC) procedures for Collection Appeals Technical Employees (ATEs) |