Examining Process - Part 4 (continued)
IRM 4.76.26 Verification of Statutory Membership Requirements of Veterans Organizations
Exempt Organizations issued a memorandum on 11/26/2013 eliminating an exam agents discretion to request DD Forms 214 at the outset of examinations of IRC 501(c)(19) veterans' organizations.
IRM 4.90.4 Penalties, and IRM 4.90.12, Case Closing Information Returns Procedures in FSLG
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.90.4 where the guidance has been incorporated in part. This link will be removed on 1/3/2014. This guidance has also been incorporated in part in 4.90.12.
IRM 18.104.22.168 and 4.90.7 - Ad Hoc Closing Agreement (AHCA) Procedures
FSLG reissued a memorandum to field employees on March 8, 2013, explaining ad hoc closing agreement procedures. The guidance supplements the guidance in IRM 22.214.171.124 and IRM 4.90.7 and will be incorporated into these IRMs within a year of issuance.
IRM 4.90.5 Enhancement to FSLG's Case Selection and Case Building Procedures
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.90.5 where the guidance has been incorporated. This link will be removed on 12/25/2013.
IRM 4.90.9 Examination Reports Involving Reclassification of Workers Covered by Section 218 Agreements
FSLG reissued interim guidance on December 5, 2013 regarding the reports to be used in examinations involving reclassification of workers covered by section 218 agreements.
Examining Process - Part 4
Examination activities relating to small business, self-employed, large and mid-size businesses, employee plans, exempt organizations and government entities
All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.