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Part 4 - Examining Process (continued)

This page contains interim guidance relating to instructions in IRM Part 4 currently in effect but not yet published in the Internal Revenue Manual (IRM).

IRM 4.24.15 Follow-up Inspection Procedures
Specialty Program issued guidance memo SBSE-04-0314-0027 provides guidance regarding follow-up inspections for fuel compliance officers (FCOs), fuel compliance agents (FCAs), and fuel group managers. Guidance will be inserted in IRM 4.24.15 by March 17, 2015.

IRM 4.24.15 Interim Guidance for Obtaining Biodiesel Lab Samples When FCO/FCA Support is not Readily Available
Specialty Program issued guidance memo SBSE-04-0214-0021 advising Excise Territory Managers, Field Group Managers and Revenue Agents to secure biodiesel lab samples when fuel compliance officer/agent (FCO/FCA) support is unavailable. Guidance will be inserted in IRM 4.24.15 by February 25, 2015

IRM 4.24.17 IRM 4.24.17.5(6) New MFT and Activity Code for IRC 6675; 6718; 6719; and 6725 Penalty Assessments
Specialty Program issued guidance memo SBSE-04-0314-0025 advising all units employees of a change to the Master File Tax (MFT) Account Code and Activity Code for certain penalty case controls. Guidance will be inserted in IRM 4.24.17.5(6) by March 13, 2015.

IRM 4.25.10 New Timeframes for Estate and Gift Tax Cases Subject to Appeals Jurisdiction
An interim guidance issued by SBSE Specialty on Estate and Gift Tax examination time-frames for cases subject to Appeals jurisdiction. The guidance was issued on September 3, 2014 and will be incorporated into IRM 4.25.10 by September 3, 2015.

IRM 4.31.2 Tax Equity and Fiscal Responsibility Act (TEFRA) Partnership Level Statute Protection at the Partner Level and the Use of Alpha Statute Code AC
SB/SE Exam and LB&I issued guidance memo SBSE-04-0214-0012 to provide guidance for statute protection of taxpayers having investments in partnerships or limited liability companies (LLCs) subject to TEFRA procedures. The guidance will be inserted in IRM 4.31.2 and 25.6.23 by February 20, 2015.

IRM 4.75.11 IRC 45R Credit for Small Tax-Exempt Employers
Exempt Organizations issued interim guidance on June 12, 2014, providing instructions to ensure consistency in the application of the Small Business Health Care Tax Credit under section 45R of the Code to small tax-exempt employers.

IRM 4.75.16 New Timeframes for Cases Subject to Appeals
Exempt Organizations issued interim guidance on August 6, 2014, providing new timeframes for closing examination cases to Mandatory Review or Special Review where the taxpayer has submitted a protest to Appeals.

IRM 4.75.22 Information Return Penalty Case File
On March 24, 2014, Exempt Organizations reissued IG Memo TEGE-04-0313-04 providing guidance for establishing a penalty case and new procedures for closing the penalty case on RCCMS.

IRM 4.76.22 Applicability of Unrelated Business Income Tax (UBIT) to State Chartered Credit Unions Described in IRC 501(c)(14)(A)
Exempt Organizations issued a memo on March 24, 2014, providing direction to Exempt Organization examiners in the processing of unrelated business income tax (UBIT) issues of organizations described in section 501(c)(14)(A) of the Internal Revenue Code.

IRM 4.76.26 Verification of Statutory Membership Requirements of Veterans Organizations
Exempt Organizations issued a memorandum on 11/26/2013 eliminating an exam agents discretion to request DD Forms 214 at the outset of examinations of IRC 501(c)(19) veterans' organizations.

IRM 4.81.5 - Changes to Conflict of Interest Procedures
Tax Exempt Bonds issued a memo to employees on January 13, 1014, supplementing IRM 4.81.5. The memo provides modified procedures for addressing conflicts of interest in tax-exempt and tax-credit bond examinations.

IRM 4.90.7 Obsolescence of Letter 569, Full/Partial Preliminary Claim Disallowance
FSLG issued interim guidance on 7/23/2014 providing that Letter 569 is obsolete and has been replaced by Letter 5376, Full or Partial Claim Disallowance and that Exhibit 4.90.7-2, Example Completed Form 3870 for Releasing Credit is also obsolete.

IRM 4.90.9 Ad Hoc Closing Agreement (AHCA) Procedures
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.90.9 where the guidance has been incorporated. This link will be removed on 11/2/2014.

IRM 4.90.9 FSLG Examination Reports Involving Reclassification of Workers
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.90.9 where the guidance has been incorporated. This link will be removed on 11/2/2014.

Part 4 - Examining Process
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.

Page Last Reviewed or Updated: 17-Oct-2014