Examining Process - Part 4 (continued)
IRM 4.48.2 and 8.18.1 - Interim guidance for Mandatory Use of the Specialist Referral System (SRS) for Art Appraisal Services (AAS)
The Office of Appeals has issued a memorandum to employees on June 8, 2012 supplementing IRMs 4.48.2 and 8.18.1. The memo provides guidance on the mandatory use of the Specialist Referral System (SRS) for Art Appraisal Services (AAS). The guidance is effective on June 8, 2012.
IRM 4.90.4, Penalties, and IRM 4.90.12, Case Closing—Information Returns Procedures in FSLG
FSLG issued a memorandum to field employees, clarifying and amending the procedures for securing and processing delinquent information returns and proposing information return penalties during an FSLG examination. The memorandum modifies IRM 4.90.4 and IRM 4.90.12, and supercedes IG Memo TEGE 04-1112-07. The guidance is effective November 13, 2012.
IRM 220.127.116.11 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 18.104.22.168 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
FSLG reissued a memorandum to field employees enhancing FSLG case selection and case building procedures. The guidance supplements the current guidance in IRM 4.90.5 and will be incorporated into this IRM within a year of issuance.
IRM 4.90.9 - Examination Reports Involving Reclassification of Workers Covered by Section 218 Agreements
FSLG issued a memorandum to field employees, to clarify use of examination reports involving reclassification of workers who are covered by a 218 agreement. Specific guidelines are set forth to distinguish between the use of Form 2504 and Form 2504WC with respect to agreed and unagreed cases. Content is effective 11/20/2012.
IRM 4.90.15 - Procedures for Providing 3402(d) During FSLG Examinations
FSLG issued memorandum to all FSLG employees 5/29/2012, (FSLG IM #47) indicating establishment of and procedures for providing relief under section 3402(d) for governmental entities in the course of FSLG examinations. Procedures are effective 5/29/2012. Contents of memo will be included in new IRM 4.90.15, to be issued in 2012.
IRM 4.90.15 - Identification and Development of Fraud on Government and Non-Government Entities
FSLG issued memorandum to all FSLG employees 5/24/2012, (FSLG IM #46) indicating establishment of and procedures for fraud identification in FSLG examinations. Guidance effective 5/24/2012. Contents of memo will be included in new IRM 4.90.15, to be issued in 2012.
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.