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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| ts-03-0126-0051-public.pdf | 2026-01-30 12:47:18 | 347.39 KB | IRM 3.12.13 Start-Up Changes |
| ts-21-0126-0031.pdf | 2026-01-30 12:46:55 | 83.63 KB | IRM 21.7.1 Changes to Referrals via Accounts Management Service (AMS) E-911 Application |
| ts-21-0126-0038-public.pdf | 2026-01-30 12:45:54 | 118.55 KB | IRM 21.1.3 Taxpayer Advocate Service (TAS) Changes to Form E-911 and TAS Procedures |
| ts-03-0126-0042.pdf | 2026-01-30 12:45:16 | 106.88 KB | IRM 3.11.6 Standard Deduction |
| ts-03-0126-0006.pdf | 2026-01-30 10:45:53 | 77.5 KB | IRM 3.13.5 Start-Up IPU |
| ts-03-0126-0016.pdf | 2026-01-30 10:45:26 | 109.71 KB | IRM 3.12.23 Statute Return Processing |
| ts-03-0126-0017.pdf | 2026-01-30 10:44:42 | 68.07 KB | IRM 3.11.25 Statute Return Processing |
| ts-03-0126-0018.pdf | 2026-01-30 10:43:58 | 111.5 KB | IRM 3.11.217 Statute Return Processing |
| ts-03-0126-0044.pdf | 2026-01-30 10:42:19 | 75.47 KB | IRM 3.13.5 Removed Instruction to Alpha File Forms 8822 |
| ap-08-1225-0051.pdf | 2026-01-30 10:40:50 | 239.13 KB | IRM 8.6.1 Participation in Appeals conferences by IRS employees |
| tas-13-1225-0004.pdf | 2026-01-29 14:30:33 | 307.16 KB | IRM 13.1.17 Interim Guidance on Assignment and Distribution of Cases to TAS Local Offices and TAS Case Transfer Guidelines |
| ts-03-1225-3719.pdf | 2026-01-29 14:06:27 | 265.58 KB | IRM 3.11.6 Screening and Routing |
| ts-21-1225-3723.pdf | 2026-01-29 13:58:02 | 114.87 KB | IRM 21.7.2 Added an Exception on OCEA Routing Cases and the Annual Updates for SS Tax Wage Base and CT-1 (Tier I and Tier II) Limits |
| sbse-04-1025-0016-public.pdf | 2026-01-02 14:50:58 | 366.97 KB | IRM 4.10.3 Interim guidance on SB/SE high-income and/or high-wealth enterprise audits. |
| ap-08-1225-0050-public.pdf | 2026-01-02 14:36:20 | 173.39 KB | IRM 8.21.2 Deviation from procedures in IRM 8.21.2 for cases in the Appeals Case Management System (ACMS) |
| ts-25-1225-3700_public.pdf | 2026-01-02 14:24:39 | 153.3 KB | IRM 21.5.6 Various Freeze Code Updates |
| ap-08-1225-0047-public.pdf | 2025-12-23 11:00:00 | 826.9 KB | IRM 8.20.13, Appeals Case Management System (ACMS) |
| 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-21-1124-3680.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-21-1125-3672.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-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 |
| 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 |
| 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-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 |
| 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 |
| 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-03-0925-3605-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. |
| 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 |
| 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 |
| 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 |
| lbi-04-0725-0008 public.pdf | 2025-07-23 11:00:39 | 164.51 KB | IRM 4.46.4 Interim guidance on reinforcing the customer focused, high efficiency LB&I examination process |
| sbse-01-0725-3510-public.pdf | 2025-07-23 07:55:54 | 94.81 KB | IRM 1.4.51 Resource guide for manager; insolvency. |
| sbse-04-0725-3485-public.pdf | 2025-07-23 06:47:48 | 90.17 KB | IRM 4.23.11 Prompt action in tax underpayment and overassessment cases. |