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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| sbse-05-0725-3481-public.pdf | 2026-07-17 15:51:07 | 375.04 KB | IRM 5.19.1 Revisions to payment skips; OPA MAR |
| tas-13-0426-0441.pdf | 2026-04-28 14:01:00 | 106.31 KB | IRM 13.1.8 Congressional Affairs Program |
| sbse-04-0426-0461.pdf | 2026-04-27 18:09:11 | 177.47 KB | IRM 4.24.22 New remittance transfers tax and FTD penalty relief |
| sbse-04-0426-0433.pdf | 2026-04-27 17:53:17 | 190.25 KB | IRM 4.23.20 Amended to incorporate section 70433 of One, Big, Beautiful Bill Act (Public Law 119-21) |
| sbse-04-0426-0432.pdf | 2026-04-27 17:50:28 | 204.61 KB | IRM 4.23.6 Incorporate section 70433 of One, Big, Beautiful Bill Act |
| ts-21-0426-0403-public.pdf | 2026-04-24 14:31:50 | 224.38 KB | IRM 21.8.1 IMF International |
| ts-21-0426-0411-public.pdf | 2026-04-24 14:31:17 | 308.58 KB | IRM 21.6.3 Various Updates to Credits Procedures Including Clean Vehicle Credits |
| ts-21-0426-0469.pdf | 2026-04-24 14:30:55 | 84.97 KB | IRM 21.3.10 Updates to Transfer Guidance; Form 8655 |
| ap-08-0426-0012-public.pdf | 2026-04-24 14:19:19 | 260.54 KB | IRM 8.20.6 Reissuance of Obsoleting Form 14640, Addendum to Form 656, and Amending Offers in Compromise (OIC) |
| ap-08-0426-0013-public.pdf | 2026-04-24 14:17:05 | 498.54 KB | IRM 8.7.6 Collection Due Process (CDP) Bankruptcy Suspense Procedures |
| ts-03-0426-0438.pdf | 2026-04-24 14:07:43 | 189.71 KB | IRM 3.11.10 Changing Tax Class for MFT 40 From "4" to "3" |
| sbse-04-0426-0027-public.pdf | 2026-04-23 13:53:16 | 247.64 KB | IRM 4.26.17 Guidance on imminent and expired FBAR statutes |
| ts-03-0426-0404.pdf | 2026-04-23 13:39:38 | 56.06 KB | IRM 3.12.13 Schedule R Correspondence/Working Trail |
| ts-03-0426-0436.pdf | 2026-04-22 21:50:21 | 188.22 KB | IRM 3.12.10 Change/Correction of Tax Class for MFT 40 to Tax Class 3 |
| ts-03-0426-0442.pdf | 2026-04-22 21:50:04 | 80.28 KB | IRM 3.12.251 Error Code 180 Correction Procedures Updated |
| ts-03-0426-0423.pdf | 2026-04-22 21:49:48 | 196.13 KB | IRM 3.12.154 Added Paragraph for Corresponding for Missing Schedule R |
| ap-08-0426-0010-public.pdf | 2026-04-21 15:37:38 | 193.22 KB | IRM 8.22.7 Paperless (electronic) Offer in Compromise (OIC) procedures for Account and Processing Support (APS), Shared Team of Administrative and Redaction Support (STARS), and Appeals Technical Employees (ATEs) |
| ts-21-0426-0387_public.pdf | 2026-04-09 16:47:34 | 328.04 KB | IRM 21.5.6 Various Freeze Code Updates |
| ts-03-0426-0394.pdf | 2026-04-08 15:46:48 | 100.17 KB | IRM 3.12.15 Field 01NPV |
| ts-03-0426-0392-public.pdf | 2026-04-08 15:46:24 | 878.35 KB | IRM 3.11.6 Screening; Routing; and Processing |
| ts-03-0426-0400.pdf | 2026-04-08 15:46:01 | 118.4 KB | IRM 3.11.13 Editing Line 5f/Schedule R Correspondence |
| ts-21-0426-0383.pdf | 2026-04-08 15:38:23 | 214.66 KB | IRM 21.4.3 Various Changes to Returned Refunds/Releases - effective 04/01/2026 |
| ts-21-0426-0384.pdf | 2026-04-08 15:38:10 | 356.88 KB | IRM 21.4.4 Various Changes to Manual Refunds - effective 04/01/2026 |
| sbse-05-0426-0035-public (1).pdf | 2026-04-08 08:46:23 | 174.6 KB | IRM 5.7.1 Reissuance interim guidance on federal tax deposit (FTD) alert procedures |
| ts-21-0426-0378.pdf | 2026-04-06 17:22:28 | 181.95 KB | IRM 21.3.3 Clarified Status 22 Correspondence Routing to ACSS; CCP Case Handling by AM |
| ts-21-0426-0381-public.pdf | 2026-04-06 17:13:27 | 449.96 KB | IRM 21.4.1 Updates to Refund Research |
| ts-21-0326-0367.pdf | 2026-04-06 17:01:47 | 88.31 KB | IRM 21.2.3 TDS Transcript Updates |
| ts-21-0426-0382.pdf | 2026-04-06 16:50:11 | 660.45 KB | IRM 21.4.2 Various Changes to Refund Trace |
| wo-25-0426-0002.pdf | 2026-04-06 14:06:22 | 99.03 KB | IRM 25.2.2 Clarification of the Timing of a Claim Guidance |
| wo-25-0426-0001.pdf | 2026-04-06 14:06:05 | 98.83 KB | IRM 25.2.2 Factors for disaggregation |
| sbse-05-0326-0030-public.pdf | 2026-04-03 14:55:34 | 177.47 KB | IRM 5.1.8 Guidance for collection actions on tax assessments related to erroneously issued COVID-19 employer tax credits. |
| ts-21-0326-0375 public.pdf | 2026-04-01 13:35:49 | 114.64 KB | IRM 21.5.13 RC 965 Case Reassignment Number (BMF) and Added Additional Information for Referrals IMF/BMF; Corrected Reason Code for Adjustments on IRC 965 (i) Election Denials |
| ts-03-0326-0368_public.pdf | 2026-04-01 11:44:41 | 263.14 KB | IRM 3.11.23 Updates for Processing |
| division-delegation-order-ts-6-6-3-rescinded.pdf | 2026-03-25 16:21:57 | 117.38 KB | Delegation Order TS 6-6-3 (Rescinded), Performance Evaluations |
| division-delegation-order-ts-6-6-1-rescinded.pdf | 2026-03-25 15:49:08 | 117.32 KB | Delegation Order TS 6-6-1 (Rescinded), Adverse/Disciplinary and Other Actions |
| ts-21-0326-0334.pdf | 2026-03-25 12:51:10 | 290.12 KB | IRM 21.7.13 - Form SS-4 Line 7b for Foreign Responsible Party; Determining If Form SS-4 Is International; Forms SS-4 Missing Information; EIN International Phones; Removed PR and SS Employment Tax Form References; Trust Mandatory Abbreviations; Procedural |
| ts-03-0326-0330.pdf | 2026-03-25 12:05:49 | 221.17 KB | IRM 3.12.23 Dummy Return(s) for Overflow Money Amounts |
| sbse-04-0326-0024-public.pdf | 2026-03-24 14:04:46 | 257.62 KB | IRM 4.24.16 Electronic closing of fuel compliance cases |
| pgld-10-0326-0001-public.pdf | 2026-03-24 13:48:07 | 453.73 KB | IRM 10.3.1 Interim Guidance (IG) Regarding the Receipt and Handling of Controlled Unclassified Information (CUI) Prior to CUI Policy Implementation |
| sbse-04-0326-0301-public.pdf | 2026-03-24 13:38:58 | 582.21 KB | IRM 4.24.22 Added guidance for AM CSRs staffing excise phone line. |
| ts-03-0326-0323.pdf | 2026-03-24 11:15:58 | 290.94 KB | IRM 3.12.14 Form 1040 Conversion Field Designator Correction |
| ts-03-0326-0318-public.pdf | 2026-03-24 10:21:18 | 325.42 KB | IRM 3.11.217 Updating for Consistency |
| ts-03-0326-0319-public.pdf | 2026-03-24 10:03:07 | 199.3 KB | IRM 3.11.180 Received Date Clarification |
| ts-03-0326-0311_public.pdf | 2026-03-20 10:24:48 | 107.63 KB | IRM 3.12.154 Tax Rate and 01ARI |
| ts-03-0326-0310.pdf | 2026-03-20 10:12:17 | 114.01 KB | IRM 3.11.14 Form 1040 Editing Location Correction for Tax Year 2025 |
| ts-03-0326-0303.pdf | 2026-03-17 11:20:38 | 172.42 KB | IRM 3.21.261 Clarifying Instructions When Multiple Parts of Form 8288 Are Filled |
| ts-21-0326-0285-public.pdf | 2026-03-16 14:09:37 | 161.47 KB | IRM 21.7.11 Added Paragraphs to Explain the Programming Error That Occurred and Resulted in CP234 Cases to Be Created and the Systemic Closure That Was Done for These Cases |
| ts-03-0326-0289.pdf | 2026-03-16 12:14:16 | 89.27 KB | IRM 3.12.217 Form 1120-S, Section 10 Updates |
| sbse-05-0226-0009-public.pdf | 2026-03-16 12:09:16 | 239.03 KB | IRM 5.7.10 Interim guidance for control point monitoring’s processing of trust fund recovery penalty protest cases |
| ap-08-0326-0006-public.pdf | 2026-03-16 11:11:41 | 283.76 KB | IRM 8.6.3 Processing cases in which Appeals’ conclusion is inconsistent with an IRS position and evaluating Actions on Decisions for litigating hazards |