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 4.24.17 IRM 126.96.36.199(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 188.8.131.52(6) by March 13, 2015.
IRM 4.25.10 Interim Guidance on Letter 5262-D, Additional Information Due Estate and Gift
Specialty Examination Policy and Quality issued interim guidance SBSE-04-0115-0015 dated January 30, 2015 on the use of Letter 5262-D, Additional Information Due Estate and Gift Tax. Guidance will be incorporated into IRM 4.25.10 and 4.25.11 by January 30, 2016.
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 184.108.40.206 Realignment of Technical Work between the Tax Exempt and Government Entities Division (TE/GE) and Office of Associate Chief Counsel (TEGE)
Employee Plans issued interim guidance on and effective 1/7/2015 modifying procedures in a number of IRM sections to reflect the transition of certain technical work to the Office of Chief Counsel (TEGE).
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 4.75.13 IRM Sections Impacted by the Realignment of Work between TE/GE and the Office of Associate Chief Counsel (TEGE)
An interim guidance memoranda effective January 27, 2015, was issued to update IRM sections 4.75.13, 4.75.15, 4.75.16, 4.75.36, 4.75.37, 4.76.4, 7.1.2, 7.1.4, 7.20.1, and 7.20.5 to reflect the realignment of work between TE/GE and Chief Counsel (TEGE).
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 4.75.37 Offer in Compromise Doubt as to Liability Procedures
On December 16, 2014, Exempt Organizations issued interim guidance entitled Offer in Compromise Doubt as to Liability Procedures, modifying IRM 4.75.37. The memorandum describes procedures for working taxpayer-submitted Forms 656-L.
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 220.127.116.11.4.1 Reissuance of Interim Guidance: Changes to Conflict of Interest Procedures
This interim guidance memo, titled Reissuance of Interim Guidance: Changes to Conflict of Interest Procedures, reissues IG TEGE-04-0114-01, with a new effective date of January 13, 2015. The material in this memo supercedes the guidance of IRM 18.104.22.168.4.1.
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 4.119.1 - BMF Underreporter (BMF-AUR) Control, regarding Additional Instructions; New Date Stamp Instruction
An IRM procedural update, effective 02/05/2015, was issued to revise IRM 4.119.1 regarding Additional Instructions; New Date Stamp Instruction.
IRM 4.119.4 BMF Underreporter (BMF-AUR) Program, regarding updates to Partially Agreed Responses
An IRM procedural update, effective 12/11/2014, was issued to revise IRM 22.214.171.124.6(5) regarding updates for when a Taxpayer's Calculation does not Match the Revised Figures.
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.