Special Topics - Part 25
IRM Part 25 Petition for Remission
Collection policy issued a memo to employees on February 22, 2013 supplementing IRM Part 25. The purpose of this memo is to provide guidance on the Petition for Remission Forfeiture process.
IRM 25.1.8 and 25.3.2- Aging of ATAT and Suit Development Cases
Collection policy reissued a memo to employees on November 5, 2012 supplementing IRMs 25.1.8 and 25.3.2. The purpose of this memorandum is to provide guidance on the use of transaction code (TC) 971 action code (AC) 281 to stop the aging of Abusive Tax Avoidance Transaction (ATAT) cases.
IRM 25.2.2 - Interim Guidance - General Changes
Whistleblower Office issued a memorandum to employees on June 7, 2012 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 is effective August 1, 2012.
IRM 25.2.2 – Interim Guidance - Whistleblower Withholding Program
Whistleblower Office issued a memorandum to employees on June 7, 2012 providing guidance on the new Whistleblower Withholding Program. The guidance is effective on August 1, 2012.
IRM 25.2.2 – Interim Guidance - Whistleblower Award Adminstrative Proceeding
Whistleblower Office issued a memorandum to employees on June 7, 2012 regarding procedural changes to IRM 220.127.116.11 Whistleblower Award Administrative Proceeding. The guidance is effective on August 1, 2012.
IRM 25.3.1 - Revised Guidance for Complying with E-Discovery Rules
Collection policy issued a memo to employees on March 15, 2013 supplementing IRM 25.3.1. The memo provides guidance regarding the procedures established by the Office of Chief Counsel for complying with discovery requests for electronically stored information (ESI).
IRM 25.6.23 – IRC Amendments Impacting Period of Time for Assessment
SB/SE Director Examination Policy issued a memorandum to its Examination Executives to advise their staff of amendments to IRC § 6501, Limitations on Assessment and Collection. These amendments impact existing statutory exceptions to the time of assessment. The memorandum expires March 9, 2013.
IRM 25.15.12 Interim Guidance to Eliminate from Letter 3288 the “Last Day to File a Petition with the United States Tax Court”
Appeals issued a memorandum to employees on October 12, 2012, supplementing IRM 25.15.12. The memo provides guidance to eliminate from Letter 3288 the “Last Day to File a Petition with the United States Tax Court.”
IRM 25.15.12 and 8.22.8: Changes to Innocent Spouse Procedures to Explain Tax Court Rights
Policy, Quality and Case Support issued a memorandum to Appeals Directors on March 5, 2013 impacting IRM 25.15.12 and 8.22.8 providing Interim Guidance on AP-25-0313-01 entitled Changes to Innocent Spouse Procedures to Explain Tax Court Rights
All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.