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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| tege-04-0926-0011-public.pdf | 2026-10-05 14:13:27 | 178.41 KB | IRM 4.70.6.4 Interim Guidance on TE/GE Referral Submission Modernization |
| tege-04-0926-0012-public.pdf | 2026-10-02 14:01:57 | 165.5 KB | IRM 4.70.11.16 Interim Guidance on Whistleblower Claims |
| tege-04-0926-0012.pdf | 2026-10-01 22:13:04 | 160.68 KB | IRM 4.70.11.16 Interim Guidance on Whistleblower Claims |
| tas-13-0926-0003.pdf | 2026-09-30 13:04:49 | 225.04 KB | IRM 13.1.16 Interim Guidance on Temporary Extension of Centralization of New TAS Non-Congressional Systemic Burden cases |
| pvcy-10-0926-0009.pdf | 2026-09-28 19:42:45 | 183.42 KB | IRM 10.5.1 Interim Guidance on Temporary Flexibility for Encrypted Emails with Taxpayers and Representatives |
| sbse-05-0926-0057.pdf | 2026-09-28 12:13:19 | 158.11 KB | IRM 5.10.2 Interim guidance on seizure approval requirements for personal residences. |
| ts-21-0926-0809-public.pdf | 2026-09-28 11:33:28 | 192.11 KB | IRM 21.4.5 Various Updates to Erroneous Refunds |
| raas-01-0926-3059.pdf | 2026-09-28 11:18:14 | 220.77 KB | Delegation Order 4-62 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6235, Period of Limitations on Making Adjustments |
| raas-01-0926-3062.pdf | 2026-09-23 16:34:06 | 236.57 KB | Delegation Order 4-65 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6232, Assessment, Collection and Payment, and IRC 6241(7), 26 CFR 301.6241-3, Treatment Where a Partnership Ceases to Exist |
| raas-01-0926-3061.pdf | 2026-09-23 16:31:22 | 193.36 KB | Delegation Order 4-64 (New), Partnership Matters Under the Centralized Partnership Audit Regime, 26 CFR 301.6241-7, Treatment of Special Enforcement Matters |
| raas-01-0926-3060.pdf | 2026-09-23 16:28:26 | 224 KB | Delegation Order 4-63 (New), Partnership Matters Under the Centralized Partnership Audit Regime, Other BBA Authorities |
| raas-01-0926-3057.pdf | 2026-09-23 12:34:44 | 195.28 KB | Delegation Order 4-60 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6226, Alternative to Payment of Imputed Underpayment by Partnership |
| raas-01-0926-3058.pdf | 2026-09-23 10:20:43 | 250.21 KB | Delegation Order 4-61 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6231, Notice of Proceedings and Adjustment |
| raas-01-0926-3056.pdf | 2026-09-23 08:57:05 | 226.68 KB | Delegation Order 4-59 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6225, Partnership Adjustment by Secretary |
| raas-01-0926-3055.pdf | 2026-09-23 08:49:58 | 221.8 KB | Delegation Order 4-58 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6223, Partners Bound by Actions of Partnership |
| raas-01-0926-3054.pdf | 2026-09-23 08:46:24 | 224.02 KB | Delegation Order 4-57 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6222, Partner’s Return Must be Consistent with Partnership Return |
| raas-01-0962-3053.pdf | 2026-09-22 09:33:45 | 216.58 KB | Delegation Order 4-56 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6221, Determination at Partnership Level |
| ts-03-0926-0802.pdf | 2026-09-21 12:20:17 | 196.81 KB | IRM 3.11.16 Updated the Valid Tax Periods for Form 1062 |
| ts-03-0926-0801-public.pdf | 2026-09-21 12:19:52 | 278.45 KB | IRM 3.11.6 Routing and Correspondence |
| raas-01-0926-3048.pdf | 2026-09-18 14:27:29 | 138.21 KB | Delegation Order 1-24 (Rev. 2), Designation to Receive, Evaluate, Utilize, and Dispose of Foreign Gifts, Decorations and Other Gifts |
| raas-01-0126-0001.pdf | 2026-09-18 14:27:15 | 134.2 KB | Delegation Order 1-23 (Rev. 2), Authorization to Perform Functions of the Commissioner |
| raas-01-0926-3052.pdf | 2026-09-18 14:10:12 | 217.09 KB | Delegation Order 4-52 (Rev. 3), Partnership Matters Under the Centralized Partnership Audit Regime, Section 1101(g)(4) of the Bipartisan Budget Act of 2015, Early Election into BBA |
| raas-01-0926-3049.pdf | 2026-09-18 10:20:33 | 151.47 KB | Delegation Order 4-11 (Rescinded), Authority to Determine that Certain “Savings Institutions” do not intend to Avoid Taxes by Paying Dividends or Interest for Periods Representing More than 12 Months |
| raas-01-0926-3051.pdf | 2026-09-18 10:20:09 | 153.28 KB | Delegation Order 6-5 (Rev. 1), Temporary Assignment of Personnel Under Intergovernmental Personnel Act |
| raas-01-0926-3046.pdf | 2026-09-18 10:19:38 | 113.33 KB | Delegation Order 1-45 (Rev. 2), Delegation to Approve Requests for Space and Occupancy Agreements |
| raas-01-0926-3045.pdf | 2026-09-18 10:10:21 | 136.36 KB | Delegation Order 1-54 (Rescinded), Delegation of Authority in the Performance of Commercial Activities |
| raas-01-0926-3047.pdf | 2026-09-18 10:10:12 | 143.21 KB | Delegation Order 1-60 (Rev. 1), Signatory Authority Requirement for General Services Administration (GSA) Parking Determination and Findings (D&F) Statement |
| raas-01-0926-3050.pdf | 2026-09-18 10:10:03 | 165.51 KB | Delegation Order 1-3 (Rev. 3), Authorization of Employee Relocation Allowances and Approval of Relocation Reimbursements |
| raas-01-0926-4000.pdf | 2026-09-16 11:21:07 | 105.06 KB | Policy Statement 1-230 (Rescinded), Diversity and Inclusion |
| lbi-04-0926-0006-public.pdf | 2026-09-16 10:09:25 | 167.89 KB | IRM 4.46.5 Reissued Updated Interim Guidance for Examinations with IRC 965 Issues – Statute Considerations, Examination and Classification |
| sbse-04-0926-0047-public.pdf | 2026-09-16 10:08:50 | 159.35 KB | IRM 4.26.6 BSA referral to excise tax for remittance transfer tax |
| sbse-05-0826-0046-public (1).pdf | 2026-09-01 15:10:00 | 199.15 KB | IRM 5.19.25 Interim guidance on changes to letter 6152 and the passport revocation recommendation process for all Field Collection employees. |
| ap-08-0726-0036.pdf | 2026-08-21 18:38:06 | 278.66 KB | IRM 8.4.4 Appeals Case Management System (ACMS) procedure update for IRM 8.4.4, Examination Assistance Requests |
| AP-08-0726-0036 public (1).pdf | 2026-08-21 14:26:00 | 271.84 KB | IRM 8.7.4 Appeals Case Management System (ACMS) procedure update for IRM 8.7.4, Appeals Estate and Gift Tax Cases |
| ts-03-0826-0765.pdf | 2026-08-20 15:57:18 | 105.54 KB | IRM 3.11.6 Credit Eligibility |
| ts-21-0826-0760.pdf | 2026-08-20 13:17:57 | 92.27 KB | IRM 21.6.4 Updates to Reason Codes for No Tax on Tips; No Tax on Overtime; No Tax on Car Loan Interest; Enhanced Deductions for Seniors Adjustments |
| ap-08-0726-0037-public.pdf | 2026-08-18 13:43:08 | 159.11 KB | IRM 8.6.1 Appeals Case Management System (ACMS) procedure update for IRM 8.6.1, Conference and Issue Resolution |
| ts-25-0726-0737.pdf | 2026-08-17 23:59:00 | 340.23 KB | IRM 25.25.6 - New Exhibit for Issuing Letter 4674C |
| sbse-04-0826-0752 (1).pdf | 2026-08-17 17:20:00 | 102.1 KB | IRM 4.24.22 IRC 6435 dyed fuel claim processing. |
| ts-21-0826-0756-public.pdf | 2026-08-17 13:10:37 | 206.8 KB | IRM 21.6.3 Update to Withholding and Various Credit Procedures |
| tas-13-0826-0738.pdf | 2026-08-17 10:59:11 | 250.09 KB | IRM 13.1.6 Taxpayer Advocate Case Procedures; Casework Communications |
| ts-21-0826-0741.pdf | 2026-08-13 10:26:00 | 86.66 KB | IRM 21.1.3 IRM 21.1.3 - 5 Business Day Processing Timeframe for Form 2848/8821 Removed |
| ts-03-0826-0740-public.pdf | 2026-08-12 13:20:00 | 147.06 KB | IRM 3.21.25 - Withholding Agent Definitions |
| ts-03-0726-0721-public.pdf | 2026-08-03 11:41:09 | 223 KB | IRM 3.28.2 Updated Shipping Addresses for TIGTA |
| sbse-20-0726-0731.pdf | 2026-08-03 11:34:58 | 159.52 KB | IRM 20.1.1 Refund claims related to the COVID-19 major disaster declaration. |
| ap-08-0726-0023 public.pdf | 2026-08-03 08:28:48 | 200.04 KB | IRM 1.1.7 Appeals Case Management System (ACMS) General Guidance |
| sbse-20-0626-0643.pdf | 2026-07-31 17:44:37 | 229.77 KB | IRM 20.1.1 Automatic Exemption From Penalty Administrative Relief (AEP) |
| sbse-05-0726-0049-public.pdf | 2026-07-31 15:33:37 | 156.73 KB | IRM 5.1.5 Deviation from Advisory responsibilities for probation and restitution cases. |
| ts-03-0726-0704.pdf | 2026-07-28 22:15:42 | 216.87 KB | IRM 3.22.3 Guidance to Use MAGI When Figuring Various Credits |
| ts-03-0726-0695.pdf | 2026-07-28 22:09:43 | 85.4 KB | IRM 3.11.6 Schedule 1-A |