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Part 25 - Special Topics

This page contains interim guidance relating to instructions in IRM Part 25 currently in effect but not yet published in the Internal Revenue Manual (IRM).

IRM 25.1 Interim Guidance for TE/GE Letter and Notice Procedures
An interim guidance memo effective 2/27/2015 was issued for a future manual under Part 25, Special Topics, regarding the process for creating TE/GE letters and notices.

IRM 25.6.1 Statute Expired (STEX) Transcipt Revisions
An IRM procedural update, effective 10/07/2014, was issued to revise IRM 25.6.1 regarding STEX Transcript.

IRM 25.6.1 - ST-12, (Credit No Return)
An IRM procedural update, effective 12/15/2014, was issued to revise IRM regarding using the Timely Received Date of the Amended Return to Determine if a Tax Increase Can Be Made.

IRM 25.15.12 Innocent Spouse Quick Look Process
Interim Guidance Memorandum AP-25-0615-0005, Innocent Spouse Quick Look Process, implements an inventory management technique to expedite resolution of cases with the potential for a quick resolution.

IRM 25.24.4 Preparer, Promoter, Appraiser, Material Advisor, and Aiding & Abetting Penalties
An interim guidance memo effective 05/13/2015 was issued regarding the collection of preparer, promoter, appraiser, material advisor, and aiding & abetting penalties. New Internal Revenue Manual (IRM) 25.24.4, Return Preparer Misconduct Field Collection, will be updated to include this guidance.

All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.

Page Last Reviewed or Updated: 01-Jul-2015