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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| ap-08-0616-0003.pdf | 2016-06-28 00:00:00 | 661.66 KB | IRM 8 4 4 Requesting Examination Assistance on Docketed Cases |
| ap-08-0617-0008.pdf | 2017-07-19 14:15:47 | 244.36 KB | IRM 8.20.5 Appeals Electronic 3210 (E3210) Test |
| ap-08-0626-0015-public.pdf | 2026-06-17 10:17:35 | 219.32 KB | IRM 8.20.14 Updated guidance for entering power of attorney (POA) information on the Appeals Case Management System (ACMS) |
| ap-08-0716-0004.pdf | 2017-10-26 08:06:01 | 325.45 KB | IRM 1 4 28 Interim Guidance on Initial Conference Procedures for Liability Penalty Appeals and Innocent Spouse Cases |
| ap-08-0716-0004.pdf | 2016-07-07 00:00:00 | 325.45 KB | IRM 1 4 28 Interim Guidance on Initial Conference Procedures for Liability Penalty Appeals and Innocent Spouse Cases 1 |
| ap-08-0716-0005.pdf | 2016-07-14 00:00:00 | 237.15 KB | IRM 8 6 4 Interim Guidance on Specific Dollar Settlements |
| ap-08-0725-0012-public.pdf | 2025-07-07 13:42:34 | 196.44 KB | IRM 1.4.28 Procedures for Considering Restrictions on Case Assignments and Conflicts of Interest for IRS Independent Office of Appeals (Appeals) Employees |
| 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 |
| 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-08-0726-0037-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 |
| 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 |
| ap-08-0916-0006.pdf | 2016-09-19 00:00:00 | 293.83 KB | IRM 8 22 5 Interim Guidance on Closing Procedures in Collection Cases |
| ap-08-0916-0008.pdf | 2016-10-03 00:00:00 | 424.63 KB | IRM 8 Interim Guidance on Appeals Conference Practices (PDF) |
| ap-08-0923-0010-redacted.pdf | 2023-09-29 12:29:04 | 536.61 KB | IRM 8.11.6 FBAR Case Procedures Due to the Bittner v. United States Supreme Court Decision |
| ap-08-1017-0016.pdf | 2017-10-19 10:46:50 | 292.14 KB | IRM 8.22.5 Paperless Collection Due Process CDP Case Work (PDF) |
| 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 |
| ap-08-1123-0012.pdf | 2023-11-30 11:54:51 | 244.22 KB | IRM 8.22.5 Collection Due Process Case Procedures for Settlement Officers In Consideration of Farhy v. Commissioner for USC Title 26, Subtitle F, Chapter 61 Penalties |
| 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 |
| 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-08-1225-0050-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) |
| 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 |
| del order 25-7 rev 3.pdf | 2016-07-26 00:00:00 | 20.51 KB | Delegation Order 25 7 Rev 3 Authority to make determinations under IRC 7623 |
| del_order_25-1_rev_2.pdf | 2016-08-01 00:00:00 | 25.18 KB | Delegation Order 25 1 Rev 2 Summonses Oaths Certifications and Related Functions |
| del_order_4-45_rev.1.pdf | 2018-04-26 09:50:54 | 12.84 KB | Delegation Order 4-45 (Rev. 1), Consolidated Group Matters |
| del_order_4_22.pdf | 2017-08-16 10:31:24 | 8.55 KB | Rescission of Servicewide Delegation Order 4-22, Certification under IRC Section 552(b) |
| del_order_4_30.pdf | 2017-08-16 10:32:57 | 8.72 KB | Rescission of Servicewide Delegation Order 4-30, Authority to Offer and Accept Settlement Offers and to Execute Closing Agreements |
| del_order_4_46_rev_1.pdf | 2017-08-16 10:12:37 | 57.85 KB | Delegation Order 4-46 (Rev. 1), Qualifying Advanced Coal Project Credit, Qualifying Gasification Project Credit and Qualifying Advanced Energy Project |
| del_order_4_49_rev_1pdf.pdf | 2017-08-16 10:17:12 | 29.37 KB | Delegation Order 4.49 (Rev.1), Notice of the Existence of a Conflicting Claim to the Investment Tax Credit for a Film or Tape |
| del_order_4_9.pdf | 2017-08-16 10:04:39 | 33.61 KB | Delegation Order 4-9 (Rev. 2), Reimbursable Technical Tax Administration Assistance Agreements |
| del_order_6_24.pdf | 2016-08-16 00:00:00 | 20.41 KB | Delegation Order 6-24, Delegation of Authorities to Initiate and Approve Personnel Actions |
| 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 |
| do_11_2_rev_3.pdf | 2017-08-09 16:37:19 | 156.12 KB | Delegation Order 11-2 (Rev. 3), Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents (PDF) |
| do_1_62.pdf | 2016-09-20 00:00:00 | 15.54 KB | Delegation Order 1 62 Signing Funds In Interagency Agreements IAAs Between Federal Agencies |
| do_4_12_rev_3.pdf | 2016-09-21 00:00:00 | 27.86 KB | Delegation Order 4 12 Rev 3 Authority to Act as Competent Authority or Taxation Authority Under Certain International Agreements |
| do_4_6_rev_1.pdf | 2017-08-11 14:14:35 | 13.05 KB | Delegation Order 4-6 (Rev. 1), Taxable Fuel Bond |
| do_8_2.pdf | 2017-08-16 10:20:08 | 7.42 KB | Delegation Order 8-2, Appeals Review of Penalty Cases |
| estate_and_gift_interim_guidance_memo_sbse-04-1116-0055.pdf | 2016-11-16 00:00:00 | 58.49 KB | IRM 4.25.1 Estate and Gift Enclosures with Correspondence to Representatives and Appointees |
| igm sbse-05-0716-0035.pdf | 2016-07-18 00:00:00 | 53.6 KB | IRM 5 7 1 Interim Guidance for FTD alert Telephone Contact Procedures |
| it-01-0525-0020.pdf | 2025-05-08 08:46:35 | 132.79 KB | Delegation Order IT-2-1-3 (Formerly IT 2-1-1-A), Approval of Limited Competition Justifications |
| it-10-0626-0001.pdf | 2026-07-08 14:14:58 | 151.88 KB | IRM 10.8.1 Updated Vulnerability Remediation, Security Patch Management Requirements, and POA&M Creation |
| lbi-04-0125-0001-public.pdf | 2025-01-06 07:24:05 | 256.15 KB | IRM 4.46.3 Updated interim guidance on claims for refund that include a claim for credit for increasing research activities and extension of transition period |
| lbi-04-0226-0003.pdf | 2026-03-05 19:43:41 | 183.82 KB | IRM 4.61 Interim Guidance on Foreign Tax Redeterminations for Taxpayers Under Exam (Including CAP cases), Where the Relation-Back Tax Year is Not Under Exam |
| lbi-04-0616-002.pdf | 2016-06-13 00:00:00 | 56.91 KB | IRM 4 46 10 Interim Guidance on the Outside Expert Program |
| 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 |
| 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 |