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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 |
| ap-08-1125-0033.pdf | 2025-11-25 17:28:07 | 292.69 KB | IRM 8.22.9 Appeals Case Management System (ACMS) procedure updates for IRM 8.22.9, Closing and Post Closing Actions |
| ap-08-1125-0034.pdf | 2025-11-25 17:24:46 | 233.08 KB | IRM 8.22.8 Appeals Case Management System (ACMS) procedure updates for IRM 8.22.8, Liability Issues and Relief from Liability |
| ap-08-1125-0036.pdf | 2025-11-25 17:17:02 | 174.18 KB | IRM 1.4.28 Systemic case grading in Appeals Case Management System (ACMS) |
| ap-08-1125-0037.pdf | 2025-11-25 17:12:08 | 260.59 KB | IRM 8.1.10 Appeals Case Management System (ACMS) procedure updates for IRM 8.1.10, Ex Parte Communications |
| ap-08-1125-0038.pdf | 2025-11-25 16:55:51 | 197.06 KB | IRM 8.22 Appeals Case Management System (ACMS) procedures for document generation for Collection Appeals workstreams |
| ap-08-1125-0039.pdf | 2025-11-25 16:44:37 | 277.66 KB | IRM 8.10.1 Appeals Case Management System (ACMS) procedure updates for IRM 8.10.1, Internal Reports |
| ts-21-1125-3678.pdf | 2025-11-25 16:39:12 | 365.19 KB | IRM 21.7.13 Date of Death Check; EIN Prefix 41; International EIN Phone Applications and Foreign Entity; Electronic Signatures; Form SS-4 Application Status; Second Name/Sort Name Line Changes |
| ts-21-1124-3680.pdf | 2025-11-25 16:35:01 | 177.76 KB | IRM 21.7.1 Editorial Updates; Form 709-NA Added for Estate and Gift Inquiries; IDRS Number for Routing to OAMC Large Corp Updated |
| ts-21-1125-3684.pdf | 2025-11-25 16:29:12 | 182.85 KB | IRM 21.7.2 - Handling RAAS Filtering Criteria for Risked Erc-Exam Potential Cases; Caution for Section 70605(d) With a P- Freeze; Link to 105c Cases That Meet IRC 6532(a) |
| ts-21-1125-3672.pdf | 2025-11-21 11:45:18 | 90.31 KB | IRM 21.1.3 Taxpayer Services (TS) Live Chat |
| ts-21-0125-3675.pdf | 2025-11-21 11:44:44 | 88.88 KB | IRM 21.8.1 IMF International Live Chat |
| ts-21-1125-3670.pdf | 2025-11-20 10:44:22 | 92.69 KB | IRM 21.3.10 Removal of Links and ID.me Information |
| ts-25-1125-3663-public.pdf | 2025-11-20 10:43:42 | 942.06 KB | IRM 25.25.1 Return Integrity and Verification Operation Business Master File Procedures |
| ts-03-1125-3664.pdf | 2025-11-19 14:00:29 | 82.56 KB | IRM 3.12.15 Error Code 737 |
| ts-21-1025-3651.pdf | 2025-11-19 13:59:59 | 1.99 MB | IRM 21.4.2 Various Changes to Refund Trace |
| ts-21-1125-3662.pdf | 2025-11-19 13:59:37 | 196.84 KB | IRM 21.7.2 Section 70605(d) of One, Big, Beautiful Bill |
| tas-13-1025-0003.pdf | 2025-11-19 13:59:13 | 179.07 KB | IRM 13.1.16 Interim Guidance to Temporarily Suspend Certain Procedures During Intake |
| sbse-04-1025-0037.pdf | 2025-11-17 20:48:33 | 175.55 KB | IRM 4.24.23 Interim guidance on contested denials and revocations of form 637 registrations |
| ts-03-1025-3643-public.pdf | 2025-11-17 10:07:07 | 167.52 KB | IRM 3.12.251 Updated Other Refundable Credits Line Number for Prior Year Returns |
| ts-03-1025-3648-public.pdf | 2025-11-17 10:01:54 | 122.61 KB | IRM 3.22.3 ScanPaper Literals Added and Form 8689 Processing Updated |
| ts-21-1025-3639-public.pdf | 2025-11-17 09:56:03 | 192.94 KB | IRM 21.6.3 Withholding Credit Processing Clarification; Update to CTC Amount for 2025; Termination of CVC AS of September 30, 2025 |
| ts-21-1025-3650-public.pdf | 2025-11-17 09:34:59 | 380.06 KB | IRM 21.4.1 Various Changes to Refund Research |
| ap-08-1025-0018-public.pdf | 2025-10-02 09:52:13 | 303.18 KB | IRM 8.22.8 Temporary Closing Procedures for Collection Due Process (CDP) Cases with Liability Referrals |
| pgld-10-0925-0007-Public.pdf | 2025-10-02 09:48:00 | 364.79 KB | IRM 10.5.1 Interim Guidance on Temporary Flexibility for Encrypted Emails with Taxpayers and Representatives |
| ts-03-0925-3612.pdf | 2025-09-30 19:34:16 | 121.24 KB | IRM 3.5.61 - Brookhaven and Fresno Source Document Address Change |
| sbse-04-0925-3613-public.pdf | 2025-09-30 18:59:52 | 145.24 KB | IRM 4.24.22 Procedures for refund requests for nominal amounts of excise tax |
| ts-03-0925-3610-public.pdf | 2025-09-24 10:25:25 | 96.99 KB | IRM 3.12.14 - Other Credits Claimed on Schedule K-1 |
| ts-03-0925-3605-public.pdf | 2025-09-23 13:40:05 | 134.35 KB | IRM 3.11.15 Form 1065 Editorial Changes |
| ts-03-0925-3604-public.pdf | 2025-09-23 12:16:18 | 103.66 KB | IRM 3.12.15 Form 1065 Editorial Changes |
| sbse-04-0925-0055-public.pdf | 2025-09-17 15:34:04 | 130.11 KB | IRM 4.10.2 Interim guidance on requesting information and documents from taxpayers. |
| raas-01-0925-3041.pdf | 2025-09-11 15:51:26 | 116.52 KB | Delegation Order 6-32 (New), Authorization to Execute Settlement Agreements in Labor/Employee Relations Matters |
| ts-03-0925-3587.pdf | 2025-09-11 10:27:16 | 120.6 KB | IRM 3.5.61 Andover and Atlanta Source Document Folders; Refiles and Special Search Update |
| sbse-04-0625-0025-public.pdf | 2025-08-29 20:06:22 | 220.16 KB | IRM 4.10.6 Procedures for assessing IRC 6698 and IRC 6699 penalties |
| ap-08-0825-0016.pdf | 2025-08-22 07:43:13 | 162.1 KB | IRM 8.22.5 Prohibited levies in Collection Due Process hearings |
| sbse-04-0825-3562-public.pdf | 2025-08-21 12:46:28 | 104.78 KB | IRM 4.23.22 Unagreed employment tax case procedures. |
| lbi-04-0825-0009 public.pdf | 2025-08-21 11:20:56 | 128.31 KB | IRM 4.46.3 Interim guidance on Policy Statement P-4-5 (P-4-5) administrative and monitoring duties |
| ts-03-0825-3567.pdf | 2025-08-21 07:44:38 | 112.84 KB | IRM 3.11.14 Prior Year Clarification |
| ts-03-0825-3558-public.pdf | 2025-08-21 07:38:37 | 131.69 KB | IRM 3.11.16 Updated Due Date Chart |
| sbse-04-0825-0036-public.pdf | 2025-08-20 13:43:45 | 168.93 KB | IRM 4.2.1 Interim guidance on requesting counsel advice. |
| sbse-04-0825-0009-public.pdf | 2025-08-20 13:18:49 | 181.74 KB | IRM 4.1.5 Interim guidance for classification of criminal restitution returns. |
| ts-03-0825-3551_public.pdf | 2025-08-20 10:25:13 | 100.65 KB | IRM 3.12.15 Tribal Tax Credit Scheme |
| ocrc-01-0825-0001-public.pdf | 2025-08-12 16:10:29 | 336.76 KB | IRM 1.20.2 Updates to IRM 1.20.2, Equal Employment Opportunity, Providing Reasonable Accommodation for Individuals with Disabilities |
| ts-03-0825-3548_public.pdf | 2025-08-12 14:43:25 | 103.51 KB | IRM 3.11.6 Federal Income Tax Withholding |
| ts-03-0825-3547.pdf | 2025-08-12 13:09:21 | 92.92 KB | IRM 3.11.15 Tribal Tax Credit Scheme |
| raas-01-0825-3040.pdf | 2025-08-12 11:25:57 | 44.04 KB | Delegation Order 1-67 (Rev. 1), Authorization and Approval for Official City-to-City Travel of Six Months or More to a Single Location |
| ts-03-0825-3542-public.pdf | 2025-08-12 10:29:28 | 207.29 KB | IRM 3.11.6 Suspense and Review |
| pgld-11-0725-006-public.pdf | 2025-08-12 10:19:36 | 159.57 KB | IRM 11.3.13 Interim Guidance (IG) for Freedom of Information Act (FOIA) Requests Seeking Email Records |
| ts-03-0825-3538-public.pdf | 2025-08-11 06:31:58 | 106.45 KB | IRM 3.11.180 Religious Exemption |
| ts-21-0825-3539.pdf | 2025-08-11 06:22:02 | 77.63 KB | IRM 21.7.2 Updated IDRS Number to Assign Form 5884-C and Form 5884-D Cases for Processing |