IRS Logo
Print - Click this link to Print this page

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 25.2.2 Updates to Internal Revenue Manual (IRM) 25.2.2 Information and Whistleblower Awards, General Changes
Whistleblower Office has reissued a memorandum to employees changing and/or clarifying procedures involving collected proceeds, corresponding with whistleblowers and representatives confirming termination, timing of award determinations, award computation, and funding awards.

IRM 25.2.2 Updates to Internal Revenue Manual (IRM 25.2.2) Information and Whistleblower Awards, Whistleblower Award Administrative Proceedings
Whistleblower Office has reissued a memorandum to employees regarding procedural changes to IRM 25.2.2.8 Whistleblower Award Administrative Proceeding. The guidance is effective on June 6, 2014.

IRM 25.2.2 Updates to Internal Revenue Manual (IRM) 25.2.2 Information and Whistleblower Awards, Whistleblower Withholding Program
Whistleblower Office has reissued a memorandum to employees providing guidance on the new Whistleblower Withholding Program. The guidance is effective on June 6, 2014.

IRM 25.3.2 Reissuance of Aging of Suit Development Cases
This memorandum provides guidance on the use of transaction code (TC) 971 action code (AC) 281 to stop the aging of general program suit development cases. IRM 25.3.2, Suits by the United States, 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: 06-Jun-2014