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 - ST-12, (Credit No Return)
An IRM procedural update, effective 12/15/2014, was issued to revise IRM 188.8.131.52.4.2(1) regarding using the Timely Received Date of the Amended Return to Determine if a Tax Increase Can Be Made.
IRM 25.6.1 Statute Expired (STEX) Transcipt Revisions
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.6.1 where the guidance has been incorporated. This link will be removed on 11/5/2015.
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 25.24.1 Interim Guidance on Contacts Regarding Specific Return Preparer Complaint Issues
This memorandum issues guidance on Return Preparer Misconduct procedures until IRM 25.24.1, Return Preparer Misconduct Victim Assistance- General Overview, is published.
IRM 25.24.1 Interim Guidance on Return Preparer Misconduct (For Memphis Accounts Management ONLY)
This memorandum issues guidance on Return Preparer Misconduct procedures until IRM 25.24.1, Return Preparer Misconduct Victim Assistance- General Overview and IRM 25.24.2, Specialized Accounts Management Processing, is published.
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.