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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| 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 |
| 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 |
| ts-03-0925-3605-public.pdf | 2025-09-23 13:40:05 | 134.35 KB | IRM 3.11.15 Form 1065 Editorial Changes |
| ts-03-0126-0080.pdf | 2026-02-17 10:29:56 | 134.52 KB | IRM 3.12.8 Start-Up Changes |
| ts-21-1225-3693.pdf | 2025-12-08 14:17:43 | 134.74 KB | IRM 21.7.2 1099-MISC and 1099-NEC Requirements (Section 70433); No Tax on Tips (Section 70201) and No Tax on Overtime (Section 70202) of One, Big, Beautiful Bill Act (OBBBA) |
| wi-03-0224-0287-redacted.pdf | 2024-02-28 08:37:03 | 134.79 KB | IRM 3.11.6 Advanced CTC reconciliation and ACTC processing |
| raas-01-0926-3045.pdf | 2026-09-18 10:10:21 | 136.36 KB | Delegation Order 1-54 (Rescinded), Delegation of Authority in the Performance of Commercial Activities |
| sbse-04-0625-0048-public.pdf | 2025-07-09 09:46:43 | 136.39 KB | IRM 4.24.16 Interim guidance on mandatory use of the certified automated mailing solution (CAMS) application for IRS-certified mail |
| ts-21-0126-0173_public.pdf | 2026-02-18 13:40:32 | 136.64 KB | IRM 21.7.11 CP 234 Cases on IRC 965 Accounts Should Be Reassigned to IRC 965 SMEs |
| wi-03-1223-1177-redacted.pdf | 2023-12-19 11:21:35 | 137.34 KB | IRM 3.11.6 Routing and Correspondence |
| ts-21-0526-0551-public.pdf | 2026-06-03 10:11:02 | 137.44 KB | IRM 21.5.13 IRC 965 Employees Only: IRM Reference Updates; Word Corrections; Editorial Changes Made Throughout the IRM |
| IPU_CPR_WI-21-1012-1654.pdf | 2013-09-18 00:00:00 | 138.08 KB | IRM 21.3.8 – Tax Exempt/Government Entities (TEGE) Customer Account Services (CAS) Telephone Operations for Various Changes Regarding TEGE Telephone Operations |
| sbse-04-0626-0618.pdf | 2026-06-12 15:36:13 | 138.11 KB | IRM 4.23.26 Reissuing IPU 24U0865, updated reference to Form 15507, employment tax non-filer (ETNF) explanation of taxes, credits, and penalties, which replaced Form 886; updated reference to form 2504 to form 2504-S |
| ts-21-0626-0606.pdf | 2026-06-12 12:47:53 | 138.13 KB | IRM 21.4.2 Various Changes to Refund Trace |
| 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 |
| TEGE-07-0316-0006.pdf | 2017-03-08 00:00:00 | 140.05 KB | IRM 7.11.4 Spousal Provisions in Internal Revenue Code 403 b Applications for Opinion and Advisory Letters |
| wi-21-0716-1193.pdf | 2016-07-14 00:00:00 | 140.38 KB | IRM 21 3 8 IRC 501 c 4 Organization Notification Under IRC 506 |
| 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 |
| Separating Employee Clearance Interim Guidance(5.05.16).pdf | 2016-05-09 00:00:00 | 141.47 KB | IRM 1.15.5 Separating Employees Records Management Process Changes |
| sbse-04-0126-0012-public.pdf | 2026-02-17 11:45:28 | 142.06 KB | IRM 4.10.1 Interim guidance on offering digital communication tools to taxpayers and third parties |
| sbse-04-0126-0012.pdf | 2026-02-17 11:43:43 | 142.06 KB | IRM 4.26.6 Supplemental guidance on offering digital communication tools to taxpayers, financial institutions, and third parties subject to the BSA |
| 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 |
| 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 |
| TEGE-04-1215-0029.pdf | 2017-01-12 00:00:00 | 143.8 KB | IRM 4.75.5 Discontinuance of Referral Committees |
| ts-03-0226-0229.pdf | 2026-02-25 09:35:24 | 144.61 KB | IRM 3.11.14 Updated Tax Period for Form 8283; Updated Routing Procedures for Various Forms |
| pgld-01-0716-0004.pdf | 2016-08-02 00:00:00 | 145.01 KB | IRM 1 15 6 Electronic Message Usage and Preservation |
| 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-03-0126-0045.pdf | 2026-01-30 13:41:23 | 145.42 KB | IRM 3.22.110 Start-up Changes |
| ts-21-0226-0215.pdf | 2026-02-23 23:10:48 | 145.98 KB | IRM 21.6.5 Adding Trump Accounts to Individual Retirement Arrangements |
| ts-03-0225-0262.pdf | 2025-03-04 10:02:34 | 146.51 KB | IRM 3.12.220 Statute Update |
| ap-08-0126-0001-public.pdf | 2026-02-20 10:12:20 | 146.67 KB | IRM 8.1.9 Appeals customer service telephone line updates |
| ts-03-0826-0740-public.pdf | 2026-08-12 13:20:00 | 147.06 KB | IRM 3.21.25 - Withholding Agent Definitions |
| tege-04-0917-0022.pdf | 2017-09-26 09:28:01 | 147.1 KB | IRM 4.71.6 Referral Acknowledgement Letter 4426 |
| ts-03-0524-0698.pdf | 2024-05-30 09:34:03 | 149 KB | IRM 3.13.2 4442 Clarification; 8832 TOE state conversion clarification; 2553 special scenario |
| 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 |
| tege-07-0425-0005-public.pdf | 2025-04-23 08:04:44 | 151.73 KB | IRM 7.20.2 Appeal Rights Expansion |
| 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 |
| wi-03-0723-0794-redacted.pdf | 2023-07-11 07:24:03 | 152.36 KB | IRM 3.21.25 Code and Edit Form 8288-A Verification Process Updates |
| sbse-04-0126-0014-public.pdf | 2026-02-17 11:44:32 | 152.65 KB | IRM 4.19.13 Supplemental guidance for campus correspondence examination on offering digital communication tools to taxpayers and third parties |
| ts-21-0226-0234-public.pdf | 2026-02-25 16:08:02 | 152.72 KB | IRM 21.4.1 Refund Research Direct Deposit |
| 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 |
| ts-25-1225-3700_public.pdf | 2026-01-02 14:24:39 | 153.3 KB | IRM 21.5.6 Various Freeze Code Updates |
| irm-25.23.11.pdf | 2026-01-02 14:31:24 | 153.3 KB | IRM 25.23.11 Various Updates |
| ts-03-0824-0936-public.pdf | 2024-09-03 14:40:00 | 154.19 KB | IRM 3.12.8 Added "Save" |
| sbse-04-0626-0596 (1).pdf | 2026-06-09 16:40:00 | 154.49 KB | IRM 4.23.13 Incorporate penalty for erroneous claim for refund or credit as a result of the legislative changes to IRC 6676. |
| ts-21-0126-0034.pdf | 2026-01-30 12:46:17 | 154.88 KB | IRM 21.7.3 TAS 911/e-911 Changes; 2025 Credit Reduction State Data; 2025 State Wage Base for Unemployment |
| 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) |
| tege-07-0224-0004.pdf | 2024-02-28 08:59:52 | 156.13 KB | IRM 7.1.5 Digital taxpayer communications |
| ts-21-0425-3221.pdf | 2025-05-06 08:10:22 | 156.36 KB | IRM 21.2.1 - Systems Updates. |
| wi-01-0317-0001.pdf | 2017-07-19 14:03:06 | 156.48 KB | IRM 1.55.6 Interim Guidance (IG) – Policy Update IRM 1.55.6, Wage and Investment - W&I Government Accountability Office (GAO) and Treasury Inspector General for Tax Administration (TIGTA) Post-Audit Process |