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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| sbse-05-0726-0049.pdf | 2026-07-27 19:07:42 | 156.73 KB | IRM 5.1.5 Deviation from Advisory responsibilities for probation and restitution cases |
| 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. |
| 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 |
| sbse-05-0626-0577-public.pdf | 2026-06-12 11:34:38 | 304.25 KB | IRM 5.19.13 New CSCO threshold authority levels |
| sbse-05-0626-0576-public.pdf | 2026-06-12 11:34:10 | 226.16 KB | IRM 5.19.17 New CSCO threshold authority levels |
| sbse-05-0626-0040-public.pdf | 2026-07-02 11:55:02 | 451.6 KB | IRM 5.7.10 Interim guidance on the receipt, digitization, processing, and retention of trust fund recovery penalty (TFRP) cases and case files from Field Collection Revenue Officers (RO) |
| sbse-05-0625-3433-public.pdf | 2025-07-09 08:30:11 | 131.72 KB | IRM 5.9.20 Non-bankruptcy Insolvencies |
| sbse-05-0625-3390-public.pdf | 2025-06-11 00:27:13 | 92.25 KB | IRM 5.9.7 Processing chapter 9 and chapter 15 bankruptcy cases |
| sbse-05-0616-1064.pdf | 2016-06-16 00:00:00 | 24.93 KB | IRM 5 11 6 2 Funds in Pension or Retirement Plans |
| sbse-05-0616-0033.pdf | 2016-12-01 00:00:00 | 29.31 KB | IRM 5.7.1 Interim Guidance for FTD Alert Procedures |
| sbse-05-0526-0564-public.pdf | 2026-06-01 16:47:00 | 665.77 KB | IRM 5.19.1 Updates to TRFO guidance and CSCO authority level |
| sbse-05-0526-0504.pdf | 2026-05-11 16:10:10 | 88.05 KB | IRM 5.9.15 Digital tools |
| sbse-05-0526-0041-public.pdf | 2026-06-03 12:34:03 | 758.05 KB | IRM 5.7.3 IRM deviation for the use of the Virtual Trust Fund Recovery Penalty Program. |
| sbse-05-0526-0039-public.pdf | 2026-06-03 12:47:57 | 239.64 KB | IRM 5.7.10 Reissuance of interim guidance for control point monitoring’s processing of trust fund recovery penalty protest cases. |
| 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 |
| sbse-05-0518-0861_Redacted.pdf | 2018-05-31 14:19:12 | 255.22 KB | IRM 5.19.1 User Fee Changes Resulting from the Bipartisan Budget Act of 2018 - 05/25/2018 |
| sbse-05-0517-0034.pdf | 2017-12-05 09:52:24 | 117.8 KB | IRM 5.8.4 Reissuance of Interim Guidance on Investigation of Offers under Appeal's Jurisdiction SBSE-05-0517-0034 |
| sbse-05-0425-3212.pdf | 2025-04-30 14:46:05 | 99.97 KB | IRM 5.19.1 Revised IRM procedures to include leads can now input IAs requiring managerial approval. |
| sbse-05-0418-0015.pdf | 2018-04-17 14:34:20 | 40.42 KB | IRM 5.1.10 Interim Guidance on Contacting Taxpayers |
| sbse-05-0417-0641.pdf | 2017-04-21 00:00:00 | 87.44 KB | IRM 5.19.1 Private Debt Collection PDC Changes 04/05/2017 |
| sbse-05-0417-0022.pdf | 2017-07-18 14:08:27 | 33.87 KB | IRM 5.1.10 Interim Guidance for Initial Taxpayer Contact |
| sbse-05-0325-0008-public.pdf | 2025-03-13 15:37:00 | 169.56 KB | IRM 5.14.5 Interim Guidance for Field Collection on Simple Payment Plans (Formerly Streamlined Installment Agreements) for IMF Accounts with Balances Up to $50,000 |
| sbse-05-0325-0002-public.pdf | 2025-04-04 07:04:40 | 330.73 KB | IRM 1.4.52 Interim guidance on securing, processing original offers in compromise via individual online account (IOLA), and working electronic cases. |
| sbse-05-0318-0009.pdf | 2018-04-17 14:37:49 | 59.11 KB | IRM 5.21.7 Interim Guidance Memorandum - Guidance for Withdrawing an Outbound Mutual Collection Assistance Request (MCAR) Case Referral |
| sbse-05-0317-0539-redacted.pdf | 2017-03-23 00:00:00 | 69.38 KB | IRM 5.16.1 Changes to Authority and Procedures for CNC Closures |
| sbse-05-0317-0446.pdf | 2017-03-14 00:00:00 | 22.87 KB | IRM 5.19.1 TC 130 Procedure Updates March 7 2017 |
| sbse-05-0226-0025-public.pdf | 2026-02-25 16:31:15 | 121.07 KB | IRM 5.7.1 Revised interim guidance on federal tax deposit (FTD) alert procedures. |
| sbse-05-0217-0257.pdf | 2017-02-22 00:00:00 | 27.2 KB | IRM 5.19.1 Disclosure for Divorced or Separated Taxpayers |
| sbse-05-0217-0020.pdf | 2017-04-25 00:00:00 | 102.11 KB | IRM 5.8.2 Offer in Compromise Filing Compliance and Case Perfection |
| sbse-05-0126-0020-public.pdf | 2026-02-20 12:11:46 | 397.81 KB | IRM 5.1.9 Interim Guidance on the mandatory use of digital tools for field collection employees |
| sbse-05-0126-0019-public.pdf | 2026-02-20 12:12:14 | 185.53 KB | IRM 5.18.1 Interim guidance on the mandatory use of digital tools for campus collection employees |
| sbse-05-0126-0018-public.pdf | 2026-02-20 12:11:18 | 311.91 KB | IRM 5.9.3 Interim guidance on the mandatory use of digital tools for collection insolvency employees |
| sbse-05-0117-0093.pdf | 2017-01-23 00:00:00 | 19.82 KB | IRM 5.11.1 Pre levy Considerations |
| sbse-05-0117-0074.pdf | 2017-01-24 00:00:00 | 25.49 KB | IRM 5.19.8 Collection Appeal Rights regarding ACSS CDP CIS Verification |
| sbse-05-0117-0030.pdf | 2017-01-17 00:00:00 | 18.57 KB | IRM 5.11.6 Notice of Levy in Special Cases, regarding Social Security 01 04 2 17 |
| sbse-05-0117-0004.pdf | 2017-01-24 00:00:00 | 37.63 KB | IRM 5.15.1 Interim Guidance for Revenue Officers regarding Levies on Retirement Plans |
| sbse-05-0117-0004.pdf | 2017-12-01 14:58:52 | 37.63 KB | IRM 5.15.1 - Interim Guidance for Revenue Officers regarding Levies on Retirement Plans |
| sbse-05-0117-0003.pdf | 2017-01-17 00:00:00 | 32.49 KB | IRM 5.8.4 Mandatory Use of Letters on Automated Offer in Compromise AOIC 5 |
| sbse-04-2119-0045.pdf | 2019-12-18 11:57:00 | 72.09 KB | IRM 4.23.8 Interim Guidance on Form W-2 Corrections (PDF) |
| sbse-04-1216-1779_redacted.pdf | 2017-01-11 00:00:00 | 37.68 KB | IRM 4.19.3 IMF Automated Underreporter AUR Program 12 20 2016 |
| sbse-04-1216-0058.pdf | 2016-12-21 00:00:00 | 35.46 KB | IRM 4.24.2 Form 637 Review Enclosures with Correspondence to Representatives and Appointees |
| sbse-04-1216-0057.pdf | 2017-01-12 00:00:00 | 38.83 KB | IRM 4.24.20 Excise Tax Enclosures with Correspondence to Representatives and Appointees |
| 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. |
| sbse-04-1016-1478_with_ouo_redacted.pdf | 2016-10-12 00:00:00 | 341.35 KB | IRM 4 19 3 IMF Automated Underreporter Program October 4 2016 |
| sbse-04-1016-0030.pdf | 2016-10-05 00:00:00 | 116.26 KB | IRM 4.2.1 Docketed Case Examination Assistance |
| 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-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 |
| 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-04-0916-1356.pdf | 2016-09-08 00:00:00 | 126.19 KB | IRM 4.19.3 IMF Automated Underreporter Program September 2, 2016 |
| sbse-04-0916-0046.pdf | 2016-09-20 00:00:00 | 174.68 KB | IRM 4 10 8 Interim Guidance Regarding Elimination of Letters 5262 5261 5441 etc and Permanent Reinstatement of Letters 915 and 1912 |