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Special Topics - Part 25

IRM 25.2.2 Interim Guidance General Changes
Whistleblower Office has reissued a memorandum to employees on June 7, 2013 changing and/or clarifying procedures involving collected proceeds, corresponding with whistleblowers and representatives confirming termination, timing of award determinations, award computation, and funding awards. The guidance became effective on August 1, 2012.

IRM 25.2.2 Interim Guidance Whistleblower Award Administrative Proceeding
Whistleblower Office has reissued a memorandum to employees on June 7, 2013 regarding procedural changes to IRM 25.2.2.8 Whistleblower Award Administrative Proceeding. The guidance became effective on August 1, 2012.

IRM 25.2.2 Interim Guidance Whistleblower Withholding Program
Whistleblower Office has reissued a memorandum to employees on June 7, 2013 providing guidance on the new Whistleblower Withholding Program. The guidance became effective on August 1, 2012.

IRM 25.3.2 - 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.

IRM 25.15.12 Changes to Innocent Spouse Procedures to Explain Tax Court Rights
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.15.12 where the guidance has been incorporated. This link will be removed on 4/17/2014.

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: 20-Mar-2014