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Contents of Directory spder
| Name |
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| Name | Date | Size | Description |
|---|---|---|---|
| wi-21-1222-1163-redacted.pdf | 2022-12-08 06:33:08 | 241.44 KB | IRM 21.4.1 Refund Research December 5, 2022 |
| ts-21-1026-0874.pdf | 2026-11-03 11:37:11 | 240.58 KB | IRM 21.4.4 Updates to Manual Refunds |
| wi-21-0423-0556-redacted.pdf | 2023-05-01 07:31:36 | 240.48 KB | IRM 21.7.2 Revised Form 8974 Processing Guidance |
| ts-03-0125-0120-public.pdf | 2025-01-31 14:19:00 | 239.83 KB | IRM 3.5.20 IVES User Fee; Wage and Income Updates |
| 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. |
| 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 |
| ap-08-0716-0005.pdf | 2016-07-14 00:00:00 | 237.15 KB | IRM 8 6 4 Interim Guidance on Specific Dollar Settlements |
| raas-01-0926-3062.pdf | 2026-09-23 16:34:06 | 236.57 KB | Delegation Order 4-65 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6232, Assessment, Collection and Payment, and IRC 6241(7), 26 CFR 301.6241-3, Treatment Where a Partnership Ceases to Exist |
| pgld-11-0325-0002-public.pdf | 2025-05-13 13:15:33 | 236.14 KB | IRM 11.3.41 Interim Guidance on Processing FOIA Requests with Non-Responsive Requesters |
| 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 |
| ts-21-0725-3470-public.pdf | 2025-07-10 09:13:01 | 232.07 KB | IRM 21.6.3 Credits Procedures; Clarification of RSED for RRC and Withholding With RIVO Involvement |
| wi-21-0516-0894.pdf | 2016-05-17 00:00:00 | 231.64 KB | IRM 21.3.8 Requests to Change NAICS and NTEE Codes and Updates to Procedures for Organizations in EO Status 21 and 28 |
| pgld-11-0325-0003-public.pdf | 2025-05-13 13:36:06 | 230.82 KB | IRM 11.3.41 Interim Guidance on Multiple Related FOIA Requests |
| pgld-11-0522-0008.pdf | 2022-05-25 14:36:30 | 230.08 KB | IRM 11.3.41 Interim Guidance for Withholding Asset Locator Information for Freedom of Information Act (FOIA) Requests |
| sbse-20-0626-0643.pdf | 2026-07-31 17:44:37 | 229.77 KB | IRM 20.1.1 Automatic Exemption From Penalty Administrative Relief (AEP) |
| 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-03-0626-0642.pdf | 2026-06-22 17:26:10 | 227.65 KB | IRM 3.12.23 Form 11-C and Form 730 Added Instructions |
| pgld-11-0122-0004.pdf | 2022-02-08 07:22:55 | 227.32 KB | IRM 11.3.41 Interim Guidance for Freedom of Information Act (FOIA) Tolling Timeframe |
| wi-21-0323-0402-redacted.pdf | 2023-03-22 19:06:47 | 226.93 KB | IRM 21.4.3 Various Changes to Returned Refunds/Releases |
| raas-01-0926-3056.pdf | 2026-09-23 08:57:05 | 226.68 KB | Delegation Order 4-59 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6225, Partnership Adjustment by Secretary |
| ts-03-0226-0250-public.pdf | 2026-03-02 09:56:58 | 226.54 KB | IRM 3.12.15 Start Up 02/20/2026 |
| sbse-05-0626-0576-public.pdf | 2026-06-12 11:34:10 | 226.16 KB | IRM 5.19.17 New CSCO threshold authority levels |
| tas-13-0926-0003.pdf | 2026-09-30 13:04:49 | 225.04 KB | IRM 13.1.16 Interim Guidance on Temporary Extension of Centralization of New TAS Non-Congressional Systemic Burden cases |
| 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 |
| raas-01-0926-3054.pdf | 2026-09-23 08:46:24 | 224.02 KB | Delegation Order 4-57 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6222, Partner’s Return Must be Consistent with Partnership Return |
| raas-01-0926-3060.pdf | 2026-09-23 16:28:26 | 224 KB | Delegation Order 4-63 (New), Partnership Matters Under the Centralized Partnership Audit Regime, Other BBA Authorities |
| TEGE-04-0515-0011 ASED Alpha Code 'PP508'.pdf | 2016-05-10 00:00:00 | 223.25 KB | IRM 4.75.10 ASED Alpha Code PP |
| ts-03-0726-0721-public.pdf | 2026-08-03 11:41:09 | 223 KB | IRM 3.28.2 Updated Shipping Addresses for TIGTA |
| ap-01-1024-0022-public.pdf | 2024-10-22 14:43:47 | 222.4 KB | IRM 1.4.28 Updated grading matrix for collection cases |
| raas-01-0926-3055.pdf | 2026-09-23 08:49:58 | 221.8 KB | Delegation Order 4-58 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6223, Partners Bound by Actions of Partnership |
| nhq-04-0516-0001.pdf | 2016-06-16 00:00:00 | 221.42 KB | IRM 4 Change in Policy on Initial Taxpayer Contact in Examination Cases |
| ts-03-0326-0330.pdf | 2026-03-25 12:05:49 | 221.17 KB | IRM 3.12.23 Dummy Return(s) for Overflow Money Amounts |
| pgld-11-0122-0006.pdf | 2022-02-10 13:38:24 | 221.13 KB | IRM 11.3.41 Interim Guidance for Freedom of Information Act (FOIA) Referral and Consultation Processes |
| raas-01-0926-3059.pdf | 2026-09-28 11:18:14 | 220.77 KB | Delegation Order 4-62 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6235, Period of Limitations on Making Adjustments |
| 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 |
| wi-21-0317-0571_redacted.pdf | 2017-03-28 00:00:00 | 220.06 KB | IRM 21.4.2 Expired Refund CEBA 1987 Limited Payability Preparer Misconduct Procedures |
| 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) |
| pgld-11-0422-0007.pdf | 2022-06-17 13:55:05 | 219.05 KB | IRM 11.3.41 Interim Guidance for Issuing Acknowledgment Responses for Freedom of Information Act (FOIA) Requests |
| raas-01-0926-3052.pdf | 2026-09-18 14:10:12 | 217.09 KB | Delegation Order 4-52 (Rev. 3), Partnership Matters Under the Centralized Partnership Audit Regime, Section 1101(g)(4) of the Bipartisan Budget Act of 2015, Early Election into BBA |
| ts-01-01-2025-7001.pdf | 2025-02-11 16:41:23 | 217.02 KB | Division Delegation Order TS 6-29-1, Address Employee Performance or Conduct Issues |
| ts-03-0726-0704.pdf | 2026-07-28 22:15:42 | 216.87 KB | IRM 3.22.3 Guidance to Use MAGI When Figuring Various Credits |
| raas-01-0962-3053.pdf | 2026-09-22 09:33:45 | 216.58 KB | Delegation Order 4-56 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6221, Determination at Partnership Level |
| tege-04-0217-0008.pdf | 2017-09-26 09:05:12 | 210.87 KB | IRM 4.72.2 Substantiation Guidelines for Safe Harbor Hardship Distributions from Section 401k Plans |
| ap-08-0525-0006-public.pdf | 2025-05-07 06:53:14 | 207.63 KB | IRM 8.22.5 Reissuance of Electronic Collection Due Process (CDP) Case Management for Cases from Small Business/Self-Employed (SB/SE) Field Collection |
| sbse-04-0417-0010.pdf | 2017-09-26 08:34:42 | 207.39 KB | IRM 4.26.9 Addressing Prepaid Access Issues in Bank Secrecy Act Examination Cases |
| sbse-01-0626-0045.pdf | 2026-06-12 17:50:55 | 206.99 KB | IRM 1.4.50 IRM deviation for North Atlantic area priority case assignment and development pilot |
| ts-21-0826-0756-public.pdf | 2026-08-17 13:10:37 | 206.8 KB | IRM 21.6.3 Update to Withholding and Various Credit Procedures |
| sbse-04-0426-0432.pdf | 2026-04-27 17:50:28 | 204.61 KB | IRM 4.23.6 Incorporate section 70433 of One, Big, Beautiful Bill Act |
| tege-04-0226-0008-public.pdf | 2026-03-06 11:22:00 | 204.53 KB | IRM 4.5.1.6.10 Requirement to use Auto Form 2859 Portal for completing Form 2859, Request for Quick or Prompt Assessment |
| tege-04-0117-0007b.pdf | 2017-02-14 00:00:00 | 203.62 KB | IRM 4.75.10 Review of Organizing Documents of Organizations that Attested to their Conformity in the Determination Process 3 |