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Name
Name Date Size Description
sbse-05-1023-1029.pdf 2023-10-31 11:47:11 92.62 KB IRM 5.11.1 Additional Changes for Employee Safety
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
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
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-05-0817-1280.pdf 2017-09-07 14:53:29 26.11 KB IRM Role of Revenue Officers in Sale
sbse-05-0817-0040.pdf 2017-08-21 12:35:23 75.41 KB IRM 5.15.1 Interim Guidance for Revenue Officers regarding Changes for Securing a Collection Information Statement
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
sbse-05-0616-1064.pdf 2016-06-16 00:00:00 24.93 KB IRM 5 11 6 2 Funds in Pension or Retirement Plans
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-05-0523-0651.pdf 2023-05-25 09:25:20 166.31 KB IRM 5.11.2 Updates for Form 668-R
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
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-05-0423-0019.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-05-0418-0015.pdf 2018-04-17 14:34:20 40.42 KB IRM 5.1.10 Interim Guidance on Contacting Taxpayers
sbse-05-0417-0641.pdf 2017-04-21 00:00:00 87.44 KB IRM 5.19.1 Private Debt Collection PDC Changes 04/05/2017
sbse-05-0417-0022.pdf 2017-07-18 14:08:27 33.87 KB IRM 5.1.10 Interim Guidance for Initial Taxpayer Contact
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-05-0324-0019.pdf 2024-04-10 09:20:47 168.52 KB IRM 5.1.10 Temporary guidance on recording an initial contact action in ICS
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-05-0317-0539-redacted.pdf 2017-03-23 00:00:00 69.38 KB IRM 5.16.1 Changes to Authority and Procedures for CNC Closures
sbse-05-0317-0446.pdf 2017-03-14 00:00:00 22.87 KB IRM 5.19.1 TC 130 Procedure Updates March 7 2017
sbse-05-0217-0257.pdf 2017-02-22 00:00:00 27.2 KB IRM 5.19.1 Disclosure for Divorced or Separated Taxpayers
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-05-0123-0189-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
sbse-05-0117-0093.pdf 2017-01-23 00:00:00 19.82 KB IRM 5.11.1 Pre levy Considerations
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
sbse-05-0117-0030.pdf 2017-01-17 00:00:00 18.57 KB IRM 5.11.6 Notice of Levy in Special Cases, regarding Social Security 01 04 2 17
sbse-05-0117-0004.pdf 2017-01-24 00:00:00 37.63 KB IRM 5.15.1 Interim Guidance for Revenue Officers regarding Levies on Retirement Plans
sbse-05-0117-0004.pdf 2017-12-01 14:58:52 37.63 KB IRM 5.15.1 - Interim Guidance for Revenue Officers regarding Levies on Retirement Plans
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-04-2119-0045.pdf 2019-12-18 11:57:00 72.09 KB IRM 4.23.8 Interim Guidance on Form W-2 Corrections (PDF)
sbse-04-1223-1194-redacted.pdf 2023-12-28 07:19:44 256.62 KB IRM 4.19.3 IMF Automated Underreporter Program
sbse-04-1223-0062.pdf 2023-12-19 08:54:08 214.91 KB IRM 4.10.6 Interim guidance (IG) for timing of supervisory approval of penalties subject to IRC 6751(b)
sbse-04-1223-0061.pdf 2023-12-27 19:59:28 202.23 KB IRM 4.10.4 Interim guidance for addressing currency transaction report information
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
sbse-04-1216-1779_redacted.pdf 2017-01-11 00:00:00 37.68 KB IRM 4.19.3 IMF Automated Underreporter AUR Program 12 20 2016
sbse-04-1216-0058.pdf 2016-12-21 00:00:00 35.46 KB IRM 4.24.2 Form 637 Review Enclosures with Correspondence to Representatives and Appointees
sbse-04-1216-0057.pdf 2017-01-12 00:00:00 38.83 KB IRM 4.24.20 Excise Tax Enclosures with Correspondence to Representatives and Appointees
sbse-04-1123-0051.pdf 2023-12-11 07:43:58 138.52 KB IRM 4.10.10 Interim guidance revising standard explanations for American Opportunity Tax Credit (AOTC)
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
sbse-04-1016-0030.pdf 2016-10-05 00:00:00 116.26 KB IRM 4.2.1 Docketed Case Examination Assistance
sbse-04-0916-1356.pdf 2016-09-08 00:00:00 126.19 KB IRM 4.19.3 IMF Automated Underreporter Program September 2, 2016
sbse-04-0916-0046.pdf 2016-09-20 00:00:00 174.68 KB IRM 4 10 8 Interim Guidance Regarding Elimination of Letters 5262 5261 5441 etc and Permanent Reinstatement of Letters 915 and 1912
sbse-04-0916-0037.pdf 2017-09-26 08:26:57 58.32 KB IRM 4.24.16 Interim Guidance for Indexing Work Papers in IMS for Inspection Penalties
sbse-04-0916-0023.pdf 2016-09-15 00:00:00 323.42 KB IRM 4 10 2 Initial Taxpayer Contact on Examination Cases
sbse-04-0822-0050.pdf 2022-08-18 15:34:24 146.14 KB IRM 4.11.51 Interim Guidance for Submitting Return Preparer Penalty Referrals
sbse-04-0819-0021.pdf 2019-08-13 14:29:00 76.57 KB IRM 4.10.4 Guidance for Addressing Currency Transaction Report Information
sbse-04-0817-0043.pdf 2017-09-11 12:43:19 55.38 KB IRM 4.24.2 Letter 5708, Initial Contact - Form 637 Reviews
sbse-04-0816-0047.pdf 2016-09-20 00:00:00 166.36 KB IRM 4 23 14 Guidance on Offer in Compromise Doubt as to Liability Statute Controls for Employment Tax Cases
sbse-04-0816-0042-1.pdf 2016-09-20 00:00:00 60.8 KB IRM 4 24 2 Initial Taxpayer Contact in Form 637 Follow Up Reviews