Beginning of main content
Sbse
Contents of Directory sbse
Name |
---|
Name | Date | Size | Description |
---|---|---|---|
sbse-05-0225-0001-public.pdf | 2025-02-07 07:47:18 | 357.39 KB | IRM 5.12.7 Interim guidance for revision of sub-section IRM 5.12.7.6, Special Condition NFTL (Nominee, Alter Ego, Transferee, Successor-in-Interest) |
sbse-04-1124-0063-public.pdf | 2024-11-27 13:00:43 | 146.58 KB | IRM 4.24.16 Temporary interim guidance for closing and shipping agreed penalty cases to centralized case processing. |
sbse-04-1124-0046-public.pdf | 2024-11-26 08:20:48 | 135.84 KB | IRM 4.26.6 Interim guidance memorandum group manager concurrence meeting. |
sbse-05-1124-1134-public.pdf | 2024-11-22 13:23:00 | 94.49 KB | IRM 5.19.17 Updated for language clarity the exclusion of any individual SRP balances From CNC exception; updated broken links; including Taxpayer Services (TS) title formerly Wage and Investment (W&I) |
sbse-04-1124-0060-public.pdf | 2024-11-13 08:06:23 | 172.37 KB | IRM 4.24.6 Interim guidance for extending the period of limitations to assess air transportation taxes. |
ts-21-1024-1042-public.pdf | 2024-11-05 13:07:23 | 119.37 KB | IRM 21.2.3 EUP; Individual Online Account; Postal Mail Delivery |
sbse-05-1124-1100.pdf | 2024-11-05 10:01:18 | 94.28 KB | IRM 5.19.13 Updated for language clarity securing financial information. |
sbse-04-1024-0052-public.pdf | 2024-10-30 14:23:58 | 146.99 KB | IRM 4.10.1 Interim guidance (IG) for digital signatures on taxpayer-facing forms, letters, and documents |
sbse-04-1024-0061-public.pdf | 2024-10-30 14:15:47 | 140.78 KB | IRM 4.10.6 Supervisory approval for penalty abatement |
sbse-04-1024-0053-public.pdf | 2024-10-30 12:58:33 | 169.18 KB | IRM 4.10.6 Temporary interim guidance for timing of supervisory approval of penalties subject to IRC 6751(b). |
sbse-04-1024-0027-public.pdf | 2024-10-24 09:55:00 | 207.18 KB | IRM 4.26.8 Interim guidance for FinCEN form 113, Title 31 Summons |
sbse-20-1024-1044.pdf | 2024-10-24 08:28:39 | 93.49 KB | IRM 20.1.4 Update from 2 business days to 1 for NSO or stock-settled SAR payment initiation |
sbse-04-1024-0051-public.pdf | 2024-10-08 07:24:31 | 168.12 KB | IRM 4.24.2 Interim guidance on fuel sampling requests and form 637 registrations for activity letters CA and CN. |
sbse-04-0924-0059.pdf | 2024-09-26 14:07:14 | 152.75 KB | IRM 4.24.18 Interim guidance for rerouting unpaid claims to workload selection and delivery for screening. |
sbse-05-0824-0057-public.pdf | 2024-08-15 08:24:41 | 159.58 KB | IRM 5.7.10 Reissuance of IRM deviation: control point monitoring (CPM) procedures for trust fund recovery penalty (TFRP) cases with COVID-19 tax periods returned from appeals. |
sbse-04-0724-0041-public.pdf | 2024-08-02 08:45:50 | 129.43 KB | IRM 4.31.1 Temporary deviation for Individual Master File (IMF) Audit Reconsiderations |
sbse-05-0724-0045.pdf | 2024-07-31 12:56:36 | 244.94 KB | IRM 5.8.7 Interim guidance on SCOIC electronic case approval |
sbse-05-0524-0039.pdf | 2024-07-24 12:50:59 | 224.52 KB | IRM 5.1.1 Revised Letter 4222 for Abatement & Adjustment |
ipu-cpr_sbse-11-0411-0832.pdf | 2024-07-12 21:06:00 | 28.23 KB | IRM 11.3.9.2 – Responsibilities |
lbi-04-0724-0009-public.pdf | 2024-07-09 11:26:58 | 135.74 KB | IRM 4.10.21 Interim Guidance on Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business, and on Issuing Manual Refunds to Foreign QI via the ITS system |
sbse-05-0624-0033-redacted-links.pdf | 2024-06-20 14:50:14 | 188.88 KB | IRM 5.8.4 Interim guidance on electronic processing of Offer in Compromise (OIC) cases with Appeals. |
sbse-04-0524-0012.pdf | 2024-05-14 08:31:18 | 195.59 KB | IRM 4.24.6 Interim guidance on Financial Crimes Enforcement Network (FinCEN) access. |
sbse-20-0424-0577.pdf | 2024-05-03 11:13:46 | 166.58 KB | IRM 20.1.1 Subsequent requests for penalty relief |
sbse-05-0424-0020-redacted.pdf | 2024-05-03 10:39:45 | 183.93 KB | IRM 5.8.1 Interim guidance regarding IRS received date for form 656. |
sbse-04-0424-0021-redacted.pdf | 2024-05-03 09:23:55 | 170.33 KB | IRM 4.26.17 Guidance for related and spin-off FBAR Examinations in SB/SE Examination – Specialty, BSA. |
sbse-04-0424-0018.pdf | 2024-05-03 09:14:33 | 173.49 KB | IRM 4.24.23 Interim guidance for form 637 applications under IRC 4101 with compliance issues not addressed by the form 637 registration group. |
sbse-04-0424-0013-redacted.pdf | 2024-04-26 07:41:36 | 227.83 KB | IRM 4.24.8 Electronic case closing procedures in the Issue Management System |
sbse-05-0424-0017.pdf | 2024-04-23 10:47:34 | 226.09 KB | IRM 5.8.4 Interim guidance on notice of federal tax lien filing for SCOIC employees |
wi-21-0424-0475 redacted.pdf | 2024-04-05 14:37:17 | 137.63 KB | IRM 21.2.3 TDS SOR mailbox delivery method for authorized representatives |
sbse-05-0424-0003.pdf | 2024-04-05 13:01:37 | 221.56 KB | IRM 5.8.1 Interim guidance on obsoletion of Form 14640, Addendum to Form 656 |
sbse-04-0124-0009.pdf | 2024-03-19 08:57:15 | 436.87 KB | IRM 4.24.15 Interim guidance for sampling renewable diesel |
sbse-04-0224-0016.pdf | 2024-02-15 12:50:16 | 200.6 KB | IRM 4.10.2 Interim guidance on conducting unannounced field visits |
sbse-04-1223-0066.pdf | 2023-12-28 11:11:53 | 168.59 KB | IRM 4.12.1 Interim guidance memorandum for business expenses, deductions and credits on a substitute for return |
sbse-01-0323-0016.pdf | 2023-12-28 11:04:53 | 158.88 KB | IRM 1.4.20 IRM deviation: evaluative telephone monitoring procedures for frontline managers within campus collection Atlanta |
sbse-20-1223-1202.pdf | 2023-12-28 07:04:08 | 114.17 KB | IRM 20.1.1 Administrative waiver - relief from the failure to pay penalty for certain taxpayers for taxable years 2020 and 2021 |
sbse-05-1223-1153-redacted.pdf | 2023-12-12 13:45:27 | 286.53 KB | IRM 5.9.8 Added guidance on Chap 11 case files; updated TFRP tolerance, documentation, payments made by a responsible person, and when to check the "changeable terms" box in the CPM |
sbse-05-1023-0992-redacted.pdf | 2023-10-12 10:20:13 | 425.8 KB | IRM 5.19.1 - Transfer Instructions for Taxpayers Calling to Verify Field Employee ID; Citation Linking to Centralized Authentication Policy |
sbse-05-1023-0053.pdf | 2023-10-06 13:19:28 | 351.47 KB | IRM 5.8.1 Interim Guidance on Disclosure of Information to Spouses with Joint Tax Liabilities in Offer in Compromise Cases |
notice-2023-27-nft-as-collectibles.pdf | 2023-09-15 08:49:34 | 136.28 KB | IRS Notice 2023-27 |
sbse-05-0823-0906.pdf | 2023-08-30 07:33:47 | 126.32 KB | IRM 5.9.4 Add Modules with a C- Freeze to Refund Considerations/Problems; Change “Virtual Currency” to “Digital Assets”; Change “Advisory” to “CEASO” |
sbse-04-0823-0046-redacted.pdf | 2023-08-11 06:33:26 | 452.21 KB | IRM 4.26.17 Rescind IGM SBSE-04-1222-0018, Updated Deviation for FBAR Compliance Activity, to Modify Procedures for CTR Operations’ Building Closure |
sbse-05-0823-0029.pdf | 2023-08-08 07:47:55 | 149.8 KB | IRM 1.4.52 Interim Guidance on Secure Messaging for SCOIC Employees |
sbse-05-0723-0041.pdf | 2023-07-26 17:52:13 | 123.18 KB | IRM 5.1.15 Rescission: IRM Deviation for Manual Adjustments of Taxpayer Accounts Related to COVID-19 Legislation |
sbse-05-0623-0032.pdf | 2023-07-18 09:08:43 | 232.47 KB | IRM 5.8.2 Interim Guidance on ITINs, Liens, and ES payments |
sbse-04-0723-0034-redacted.pdf | 2023-07-11 07:11:38 | 277.37 KB | IRM 4.26.16 Interim Guidance on FBAR Examination Case Procedures Due to Supreme Court Decision (Bittner v. US) |
sbse-04-0623-0017.pdf | 2023-06-06 07:19:37 | 167.3 KB | IRM 4.24.1 Excise Examinations of Indian Tribal Governments |
sbse-04-0423-0026.pdf | 2023-04-18 12:49:02 | 159.53 KB | IRM 4.19.11.2.23 Issuance of Temporary Interim Guidance for Processing California State Department of Industrial Relations, Division of Labor Standards Enforcement Federal Tax Information Requests |
sbse-05-0123-0186.pdf | 2023-01-31 16:20:30 | 138.05 KB | IRM 5.9.13 Updated Guidance on ESRP Cases; Caution INTSTB Calculations |
sbse-05-1222-0085.pdf | 2022-12-05 14:36:53 | 177.16 KB | IRM 1.4.52 Document Upload Tool (DUT) for Collection Employees |
sbse-04-0922-0075.pdf | 2022-09-30 15:32:19 | 179.57 KB | IRM 4.10.3 Reissue Interim Guidance (IG) for Timing of Supervisory Approval of Penalties Subject to IRC 6751(b) |