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Name Date Size Description
ts-21-0724-0860.pdf 2024-07-25 10:10:00 241.97 KB IRM 21.7.2 Blocking series clarifications for certain ERC Form 94XX Claims
ts-03-0724-0846.pdf 2024-07-17 15:09:58 181.66 KB IRM 3.12.251 Section 1341 updates for Form 1120 and Form 1120-PC, Error Code 188
ap-08-0724-0015-public.pdf 2024-07-17 14:30:00 408.04 KB IRM 8.25.2 Trust Fund Recovery Penalty (TFRP) procedures update
pgld-10-0724-0018-public.pdf 2024-07-12 12:23:01 190.2 KB IRM 10.5.2 Interim Guidance on Shared Storage Privacy Impact Assessments
ts-03-0724-0835.pdf 2024-07-12 12:15:00 92.13 KB IRM 3.11.6 East Palestine Train Derailment (EPTDR) Claims
sbse-20-0724-0827.pdf 2024-07-12 11:17:00 122.4 KB IRM 20.1.1 Compliance and First Time Abate (FTA) action codes
ts-03-0724-0818-redacted.pdf 2024-07-10 08:17:48 92.74 KB IRM 3.11.16 Section 1341 Credit for Form 1120 and Form 1120-PC
ts-21-0724-0826.pdf 2024-07-10 06:38:42 107.19 KB IRM 21.7.2 Discontinuance of Publication 51 and 80
pgld-10-0724-0016public.pdf 2024-07-08 12:29:20 240.3 KB IRM 10.5.1 Privacy Policy Encryption Updates
ts-04-0724-0814-redacted.pdf 2024-07-03 09:10:04 189.36 KB IRM 4.19.14 EITC Schedule C Responses - Added Clarifying Language for the Schedule C Determination
ts-21-0624-0803-redacted.pdf 2024-06-27 16:07:48 626.61 KB IRM 21.7.2 Revised handling guidance for Forms 94XX reporting ERC
ts-25-0624-0793-redacted.pdf 2024-06-27 13:14:39 2.09 MB IRM 25.25.6 Cases With TPP Involvement and -E Freeze; POA/Third Party TPP Procedures; Non-TPP ID Theft Procedures With -E Freeze
ts-25-0624-0802-redacted.pdf 2024-06-27 11:04:39 177.44 KB IRM 25.25.1 Case processing updates
ts-03-0624-0798-redacted.pdf 2024-06-26 14:50:50 114.66 KB IRM 3.12.15 Added Procedures to Send 3024C Non-Suspense Letter Along With a TPNC; Updated Special Gain Code Procedures Per UWR 980076
ts-03-0624-0796.pdf 2024-06-26 11:28:00 104.93 KB IRM 3.12.212 Disaster Extension Due Date June 25, 2024
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
ts-21-0624-0792.pdf 2024-06-26 08:53:58 84.09 KB IRM 21.7.2 Update for press release on ERC Form 94XX processing status
ap-08-0624-0011-public.pdf 2024-06-21 12:42:00 202.21 KB IRM 8.6.1 Revised Guidance for Taxpayer First Act (TFA) Access to Case Files
sbse-04-0624-0001-redacted-links.pdf 2024-06-20 15:57:00 174.06 KB IRM 4.8.9 Interim guidance for mandatory Counsel review
sbse-05-0624-0751.pdf 2024-06-14 11:37:00 154.34 KB IRM 5.19.21 How to Handle Returns When a Taxpayer Claims ID Theft and the Credit Elects Are Affected By the ID Theft
ts-03-0624-0755.pdf 2024-06-14 11:29:00 101.35 KB IRM 3.17.10 Unidentified remittance status code for processing
ts-03-0624-0747-redacted.pdf 2024-06-13 09:21:49 83.53 KB IRM 3.12.251 Error Code 186 - Field 08AMT
pgld-11-0324-0005.pdf 2024-06-13 09:12:24 157.77 KB IRM 11.3.41 Interim Guidance on Freedom of Information Act (FOIA) Appeals Procedures
sbse-05-0524-0032-redacted.pdf 2024-06-13 08:31:33 139.62 KB IRM 5.7.1 Interim guidance on Federal Tax Deposit (FTD) alert procedures.
pgld-11-0624-0017.pdf 2024-06-11 14:36:00 149.62 KB IRM 11.3.41 Interim Guidance on Freedom of Information Act (FOIA) and Title 26 Cases with Cash Transaction Reports (CTR)s or Data Extracted from CTRs
ts-03-0624-0723.pdf 2024-06-11 14:19:07 102.81 KB IRM 3.11.212 Disaster extension due date June 06, 2024
ts-03-0624-0724.pdf 2024-06-11 13:40:01 100.99 KB IRM 3.12.212 Disaster extension due dates June 06, 2024
ts-03-0624-0725.pdf 2024-06-11 12:26:30 78.71 KB IRM 3.12.217 Update to special gain code, Field 263D
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-08-0624-0010.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)
ts-03-0524-0712-redacted.pdf 2024-06-04 11:02:29 113.83 KB IRM 3.21.15 CCC S; Deviation Link; Taxpayer Services Update
ts-03-0524-0704-redacted.pdf 2024-06-04 08:27:20 119.88 KB IRM 3.12.15 Adding Audit Code 5 explanation
ts-03-0524-0708-redacted.pdf 2024-06-04 08:15:01 125.14 KB IRM 3.11.212 Disaster Extension Due Dates May 31, 2024
ts-03-0524-0709.pdf 2024-06-04 08:08:50 102.29 KB IRM 3.12.212 Disaster Extension Due Dates May 31, 2024
pgld-11-0524-0014.pdf 2024-05-31 13:04:25 154.47 KB IRM 11.3.41 Interim Guidance on Use of Electronic Records for Freedom of Information Act (FOIA) Responses
interim-guidance-raas-10-0524-0001-artificial-intelligence-governance-and-principles-redacted.pdf 2024-05-31 11:55:00 446.86 KB IRM 10.24.1 Interim Guidance for New IRM 10.24.1, Artificial Intelligence (AI) Governance and Principles
pgld-11-0524-0013.pdf 2024-05-30 13:32:05 177 KB IRM 11.3.41 Interim Guidance on Public Access Link (PAL) Signature Requirements and Proof of Identity for First Party Requesters
pgld-01-0524-0015.pdf 2024-05-30 11:47:00 210.02 KB IRM 11.3.41 Interim Guidance on Adequacy of Search
ts-03-0524-0698.pdf 2024-05-30 09:34:03 149 KB IRM 3.13.2 4442 Clarification; 8832 TOE state conversion clarification; 2553 special scenario
pgld-11-0524-0012.pdf 2024-05-30 09:03:57 202.23 KB IRM 11.3.41 Interim Guidance on Pattern Letter Deviations
ts-03-0524-0670.pdf 2024-05-28 10:54:22 117.07 KB IRM 3.11.212 Disaster extension due date 05/22/2024
ts-03-0524-0669.pdf 2024-05-28 10:50:01 177.31 KB IRM 3.12.38 Taxpayer services update
raas-01-0524-3022.pdf 2024-05-28 10:24:04 174.29 KB Policy Statement 5-34 (Rev. 1), Collection enforced through seizure and sale of the assets occurs only after thorough consideration of all factors and of alternative collection methods
ts-03-0524-0671.pdf 2024-05-28 07:46:34 126.1 KB IRM 3.12.212 Disaster Extension Due Date 05/22/2024
ts-03-0524-0683.pdf 2024-05-28 07:39:52 116.9 KB IRM 3.11.6 Correspondence
cfo-01-0524-0002.pdf 2024-05-22 12:19:12 148.68 KB Delegation Order CFO 1-2-1 (New), Order of Succession and Designation to Act as Chief Financial Officer
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
ts-03-0524-0663.pdf 2024-05-22 07:59:33 97.86 KB IRM 3.12.212 Disaster extension due dates May 21, 2024
ts-03-0524-0650.pdf 2024-05-15 14:12:19 85.17 KB IRM 3.22.15 IRM deviation procedures; Taxpayer Services; Return processing branch
ts-03-0524-0641.pdf 2024-05-14 09:40:18 96.11 KB IRM 3.12.212 Disaster extension due dates