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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| ts-21-0526-0516.pdf | 2026-05-13 09:13:58 | 276.4 KB | IRM 21.4.2 Various Changes to Refund Trace |
| sbse-04-0526-0509.pdf | 2026-05-11 20:34:06 | 166.83 KB | IRM 4.23.7 Incorporate changes to the information return threshold as a result of section 70433 of One, Big, Beautiful Bill Act and certified mail procedures |
| sbse-05-0526-0504.pdf | 2026-05-11 16:10:10 | 88.05 KB | IRM 5.9.15 Digital tools |
| sbse-05-0526-0034.pdf | 2026-05-11 09:30:54 | 179.28 KB | IRM 5.6.1 Interim guidance on clarification of delegation authority for closing agreements |
| tas-13-0526-0499.pdf | 2026-05-11 09:16:27 | 92.41 KB | IRM 13.1.8 Taxpayer Advocate Case Procedures; Congressional Affairs Program |
| tas-13-0526-0001.pdf | 2026-05-11 09:15:38 | 133.46 KB | IRM 13.1.8 Electronic Signature on Congressional Privacy Release Forms |
| ap-08-0426-0014-public.pdf | 2026-05-06 12:31:02 | 143.61 KB | IRM 8.20.13 New feature code for cases related to the COVID-19 Major Disaster Declaration under IRC 7508A |
| rpo-01-0925-0001.pdf | 2026-05-05 23:59:00 | 407.58 KB | IRM 1.25.2 Emergency Interim Guidance for IRM 1.25.2, Practice Before the Service, Practitioner Enrollment |
| ts-21-0426-0489.pdf | 2026-05-04 15:38:10 | 130.38 KB | IRM 21.7.1 EFTPS Same Day Payment Guidance for IMF and BMF Updated; IRM Link Updated for Electronic Funds Withdrawal (Direct Debit) and Credit Card Payment Tracer |
| tege-04-0426-0003-public.pdf | 2026-05-04 15:16:27 | 171.8 KB | IRM 4.70.12 Interim Guidance on Certain Related Return Pickups |
| tege-04-0426-0005-public.pdf | 2026-05-04 15:15:46 | 140.78 KB | IRM 4.70.11.10 Verification of Representative Current/Active License |
| 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-21-0426-0411-public.pdf | 2026-04-24 14:31:17 | 308.58 KB | IRM 21.6.3 Various Updates to Credits Procedures Including Clean Vehicle Credits |
| 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-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-21-0426-0382.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 |
| 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 |
| 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 |
| 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-03-0326-0289.pdf | 2026-03-16 12:14:16 | 89.27 KB | IRM 3.12.217 Form 1120-S, Section 10 Updates |
| 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 |
| ts-03-0226-0262.pdf | 2026-03-09 11:57:49 | 116.61 KB | IRM 3.22.110 MeF Form 1042 Action Code - Correction Procedures |
| ts-03-0226-0257.pdf | 2026-03-06 11:23:26 | 275.52 KB | IRM 3.11.16 Removed the End Date for Accepting Digital Signatures per IRM 10.10.1; Updated 1120-F Figure |
| ts-03-0226-0258.pdf | 2026-03-06 11:22:42 | 79.12 KB | IRM 3.12.16 Removed the Digital Signature End Date per IRM 10.10.1 |
| tege-04-0226-0008-public.pdf | 2026-03-06 11:22:00 | 204.53 KB | IRM 4.5.1.6.10 Requirement to use Auto Form 2859 Portal for completing Form 2859, Request for Quick or Prompt Assessment |
| ts-03-0226-0255.pdf | 2026-03-05 20:00:26 | 107.07 KB | IRM 3.12.213 Statute Clearance Process |
| ts-03-0226-0256.pdf | 2026-03-05 19:54:08 | 160.28 KB | IRM 3.12.251 Removed the Digital Signature End Date per IRM 10.10.1; Form 1120, Error Code 186 Updated |