Examining Process - Part 4 (continued)
IRM 4.24.15 Follow-up Inspection Procedures
Specialty Program issued guidance memo SBSE-04-0314-0027 provides guidance regarding follow-up inspections for fuel compliance officers (FCOs), fuel compliance agents (FCAs), and fuel group managers. Guidance will be inserted in IRM 4.24.15 by March 17, 2015.
IRM 4.24.15 Interim Guidance for Obtaining Biodiesel Lab Samples When FCO/FCA Support is not Readily Available
Specialty Program issued guidance memo SBSE-04-0214-0021 advising Excise Territory Managers, Field Group Managers and Revenue Agents to secure biodiesel lab samples when fuel compliance officer/agent (FCO/FCA) support is unavailable. Guidance will be inserted in IRM 4.24.15 by February 25, 2015
IRM 4.24.17 IRM 184.108.40.206(6) New MFT and Activity Code for IRC 6675; 6718; 6719; and 6725 Penalty Assessments
Specialty Program issued guidance memo SBSE-04-0314-0025 advising all units employees of a change to the Master File Tax (MFT) Account Code and Activity Code for certain penalty case controls. Guidance will be inserted in IRM 220.127.116.11(6) by March 13, 2015.
IRM 4.31.2 Tax Equity and Fiscal Responsibility Act (TEFRA) Partnership Level Statute Protection at the Partner Level and the Use of Alpha Statute Code AC
SB/SE Exam and LB&I issued guidance memo SBSE-04-0214-0012 to provide guidance for statute protection of taxpayers having investments in partnerships or limited liability companies (LLCs) subject to TEFRA procedures. The guidance will be inserted in IRM 4.31.2 and 25.6.23 by February 20, 2015.
IRM 4.75.22 Information Return Penalty Case File
On March 24, 2014, Exempt Organizations reissued IG Memo TEGE-04-0313-04 providing guidance for establishing a penalty case and new procedures for closing the penalty case on RCCMS.
IRM 4.76.22 Applicability of Unrelated Business Income Tax (UBIT) to State Chartered Credit Unions Described in IRC 501(c)(14)(A)
Exempt Organizations issued a memo on March 24, 2014, providing direction to Exempt Organization examiners in the processing of unrelated business income tax (UBIT) issues of organizations described in section 501(c)(14)(A) of the Internal Revenue Code.
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 4.81.5 - Changes to Conflict of Interest Procedures
Tax Exempt Bonds issued a memo to employees on January 13, 1014, supplementing IRM 4.81.5. The memo provides modified procedures for addressing conflicts of interest in tax-exempt and tax-credit bond examinations.
IRM 4.90.9 Ad Hoc Closing Agreement (AHCA) Procedures
FSLG reissued a memorandum to field employees on April 7, 2014, explaining ad hoc closing agreement procedures.
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.