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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 25.2.2 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 25.6.1 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 25.6.1.9.4.2(1) regarding using the Timely Received Date of the Amended Return to Determine if a Tax Increase Can Be Made.

IRM 25.6.23 Interim Guidance on Form 895, Notice of Statute Expiration,Requirement Elimination
An interim guidance memorandum was issued by SBSE Campus Reporting Compliance and W&I Reporting Compliance on the usage of Form 895, Notice of Statute Expiration. The guidance is effective July 21, 2014. The guidance will be incorporated into IRM 25.6.23 by July 21, 2016.

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