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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| 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 |
| ts-03-0226-0250-public.pdf | 2026-03-02 09:56:58 | 226.54 KB | IRM 3.12.15 Start Up 02/20/2026 |
| CFO-01-0226-001.pdf | 2026-03-02 09:55:15 | 194.64 KB | CFO Delegation Order 1-2-1 (Rev. 1), Order of Succession and Designation to Act as Chief Financial Officer |
| 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-05-1225-0065.pdf | 2026-02-25 13:49:57 | 181.89 KB | IRM 5.14.1 Interim guidance for field collection on new simple payment plans for business master file (BMF) taxpayers |
| ts-03-0226-0247.pdf | 2026-02-25 10:27:53 | 97.91 KB | IRM 3.11.213 Start up |
| ts-03-0226-0245.pdf | 2026-02-25 10:23:47 | 119.93 KB | IRM 3.12.217 Form 4136, Credit Reference Number (CRN) |
| ts-03-0226-0248-public.pdf | 2026-02-25 10:21:43 | 185.19 KB | IRM 3.11.15 Start up |
| ts-03-0226-0249.pdf | 2026-02-25 10:21:15 | 472.64 KB | IRM 3.12.14 1040 to 1041 Conversion Charts; 2025 Tax Rate Schedule |
| ts-03-0226-0232-public.pdf | 2026-02-25 10:18:41 | 113.96 KB | IRM 3.12.154 MeF and SPR Correspondence/Letter Set-Up Tool |
| ts-03-0226-0235.pdf | 2026-02-25 10:16:16 | 941.29 KB | IRM 3.12.10 Start-Up Change |
| ts-03-0226-0231.pdf | 2026-02-25 09:42:57 | 98.63 KB | IRM 3.12.13 MeF and SPR Correspondence/Letter Set-Up Tool |
| ts-03-0226-0227-public.pdf | 2026-02-25 09:42:26 | 414.81 KB | IRM 3.12.38 Correspondence/Letter Set-Up Tool |
| 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 |
| ts-03-0226-0196-public.pdf | 2026-02-25 09:34:41 | 589.24 KB | IRM 3.11.16 Routing Guide Update; Added 2025 T-Bill Rate |
| ts-03-0226-0170-public.pdf | 2026-02-24 15:59:56 | 2.66 MB | IRM 3.12.251 Start-Up Changes |
| ts-03-0226-0226 (1).pdf | 2026-02-24 14:04:59 | 157.48 KB | IRM 3.12.14 Updated Form 8283 Correction Procedures |
| ts-04-0126-0167.pdf | 2026-02-24 13:14:51 | 74.78 KB | IRM 4.19.19 Updating Phone Number for Hearing Impaired Customers |
| 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-21-0226-0214-public.pdf | 2026-02-23 11:58:31 | 331.62 KB | IRM 21.6.3 Various Updates to Credits Including Adoption Credit Changes Due to OBBBA |
| ts-21-0226-0178 public.pdf | 2026-02-23 00:16:59 | 912.56 KB | IRM 21.4.2 Various Changes to Refund Trace |
| 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-05-0126-0020-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-05-0126-0018-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 |
| ap-08-0226-0003-public.pdf | 2026-02-20 10:39:02 | 268.87 KB | IRM 8.11.6 FBAR case procedures due to the Bittner v. United States Supreme Court decision |
| 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 |
| sbse-04-0126-0150.pdf | 2026-02-19 08:55:11 | 92.28 KB | IRM 4.25.2 Supplemental guidance for campus estate and gift on offering digital communication tools to taxpayers and third parties |
| sbse-04-0126-0149.pdf | 2026-02-18 15:10:41 | 95.58 KB | IRM 4.25.1 Supplemental guidance for estate and gift examinations on offering digital communication tools to taxpayers and third parties- estate and gift tax |
| ts-03-0126-0168.pdf | 2026-02-18 14:43:13 | 124.55 KB | IRM 3.12.13 EIN Field Blank; Suspense Corrections Field 01ARI |
| sbse-25-0126-0115 (1).pdf | 2026-02-18 14:29:41 | 124.54 KB | IRM 25.21.4 Instruction and guidance to examiners for the mandatory offering of IT-approved digital communication tools- Affordable Care Act- IRC 6056 non-filer and IRC 4980H compliance process. |
| ts-03-0126-0165.pdf | 2026-02-18 14:04:42 | 103.87 KB | IRM 3.12.154 EIN Field Blank or Missing; Correction Procedures Field 01ARI |
| ts-03-0126-0147-public.pdf | 2026-02-18 13:34:18 | 128.53 KB | IRM 3.11.217 Start-up Changes |
| ts-03-0126-0145.pdf | 2026-02-18 13:10:43 | 103.63 KB | IRM 3.11.23 Start-Up Changes |
| ts-03-0126-0148-public.pdf | 2026-02-18 12:49:04 | 196 KB | IRM 3.12.220 Start-up Changes |
| sbse-04-0126-0135.pdf | 2026-02-17 22:42:04 | 74.15 KB | IRM 4.19.3 Zero paper initiative |
| sbse-04-0126-0116.pdf | 2026-02-17 22:17:13 | 126.41 KB | IRM 4.19.26 Instruction and guidance to examiners for the mandatory offering of IT- approved digital communication tools- campus backup withholding return compliance program procedures |
| ts-03-0126-0140.pdf | 2026-02-17 18:50:48 | 94.32 KB | IRM 3.12.38 Working Trail |
| sbse-04-0126-0114.pdf | 2026-02-17 15:09:17 | 112.01 KB | IRM 4.23.26 Instruction and guidance to examiners for the mandatory offering of IT-approved digital communication tools- campus employment tax non-filer program |
| sbse-04-0126-0113.pdf | 2026-02-17 15:07:00 | 112.45 KB | IRM 4.23.25 Instruction and guidance to examiners for the mandatory offering of IT- approved digital communication tools- voluntary closing agreements for employment tax cases |
| sbse-04-0126-0112.pdf | 2026-02-17 15:06:34 | 112.27 KB | IRM 4.23.21 Instruction and guidance to examiners for the mandatory offering of IT- approved digital communication tools- tax compliance officer employment tax procedures |
| sbse-04-0126-0110.pdf | 2026-02-17 15:06:06 | 128.83 KB | IRM 4.23.3 Instruction and guidance to examiners for the mandatory offering of IT-approved digital communication tools |
| sbse-04-0126-0111.pdf | 2026-02-17 15:01:05 | 133.06 KB | IRM 4.23.7 Instruction and guidance to examiners for the mandatory offering of IT- approved digital communication tools- employment tax on tip income |
| 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-04-0126-0014-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 |
| sbse-04-0126-0016-public.pdf | 2026-02-17 11:44:07 | 257.6 KB | IRM 4.25.1 Supplemental guidance on offering digital communication tools to taxpayers and third parties for estate and gift tax filers |
| 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 |
| sbse-04-0126-0011-public.pdf | 2026-02-17 11:43:19 | 185.33 KB | IRM 4.26.17 Supplemental guidance on offering digital communication tools to FBAR filers and third parties |
| sbse-04-0126-0015-public.pdf | 2026-02-17 11:42:50 | 224.45 KB | IRM 4.24.13 Supplemental guidance for Excise Field Examination and Centralized Specialty Tax Operations (CSTO) on offering digital communication tools to taxpayers and third parties |
| sbse-04-0126-0007-public.pdf | 2026-02-17 11:42:25 | 229.24 KB | IRM 4.26.17 Interim guidance updating procedures for soliciting FBAR assessment statute consents |
| ts-03-0126-0065.pdf | 2026-02-17 10:30:42 | 111.29 KB | IRM 3.11.6 Form 1040-X |