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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| ts-21-0126-0136.pdf | 2026-02-17 22:12:48 | 82.23 KB | IRM 21.8.4 US Residency Certifications |
| wi-21-1216-1754_redacted0.pdf | 2017-01-10 00:00:00 | 2.63 MB | IRM 21.8.2 BMF International Accounts Management 2017 |
| wi-21-0118-0068_redacted.pdf | 2016-02-01 00:00:00 | 72.69 KB | IRM 21.8.2 BMF International Accounts Management |
| ts-21-0125-3675.pdf | 2025-11-21 11:44:44 | 88.88 KB | IRM 21.8.1 IMF International Live Chat |
| wi-21-1216-1753.pdf | 2017-01-10 00:00:00 | 38.99 KB | IRM 21.7.8 Taxpayer Authentication PIN; Updated Tax Rates |
| wi-21-1116-1624.pdf | 2016-11-09 00:00:00 | 32.23 KB | IRM 21.7.8 Clarification for Patient Centered Outcomes Research PCOR Fee Credit Reference Numbers CRNs and Data Reference Numbers DRNs |
| wi-21-0317-0409.pdf | 2017-03-02 00:00:00 | 55.43 KB | IRM 21.7.8 Alternative Fuel Credits |
| wi-21-0317-0408_redacted.pdf | 2017-03-15 00:00:00 | 25.56 KB | IRM 21.7.5 Processing Requests for Deferment of Federal Taxes Amended Returns or Adjustment Requests With No Open TC 420 L freeze or Record on Aims |
| IPU-CPR_WI-21-1012-1664.pdf | 2013-09-18 00:00:00 | 19.59 KB | IRM 21.7.4.4.4.11.2 – Income Taxes/Information Returns for MeF Form 1120S Mismatch on Filing Requirements |
| ts-21-1225-3736.pdf | 2026-01-29 13:38:27 | 85.74 KB | IRM 21.7.4 Removed Login.gov AS an Approved Credentialing Service Provider (CSP), CAT-A Procedures for Forms 1120-S, 1065, and 8082 Updated, IDRS Routing Number for Form 6765 Research Credit Claims Updated |
| ts-21-1225-3696-public.pdf | 2026-02-05 13:29:18 | 399.18 KB | IRM 21.7.4 Legislative Updates Based on the OBBB Act Impacting Energy Credits, Login.gov AS a New Credentialing Service Provider, Routing Update Form 8752, Computing Credit Interest on Elective Payment Elections, Form 1099-K Reporting Changes |
| wi-21-1016-1586.pdf | 2016-11-08 00:00:00 | 16.78 KB | IRM 21.7.4 Fax Number to Send Form 2553 to Entity Unit in Ogden 3 |
| wi-21-1016-1586.pdf | 2016-11-02 00:00:00 | 16.78 KB | IRM 21.7.4 Fax Number to Send Form 2553 to Entity Unit in Ogden |
| ts-21-0126-0032.pdf | 2026-01-30 13:40:33 | 101 KB | IRM 21.7.4 Changes to Referrals via Accounts Management Service (AMS) E-911 Application; Updated Date for Perfecting Form 6765 Research Credit Claims to January 10, 2027 |
| 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 |
| ts-21-0825-3539.pdf | 2025-08-11 06:22:02 | 77.63 KB | IRM 21.7.2 Updated IDRS Number to Assign Form 5884-C and Form 5884-D Cases for Processing |
| ts-21-0326-0281.pdf | 2026-03-09 15:48:32 | 202.09 KB | IRM 21.7.2 Update to Various IDRS Numbers; Routing Address Changes; Obsolete Publication and Forms |
| ts-21-0725-3475.pdf | 2025-07-15 10:07:01 | 175.82 KB | IRM 21.7.2 Update Regarding ERC Withdrawal |
| wi-21-1216-1723_redacted.pdf | 2016-12-07 00:00:00 | 49.52 KB | IRM 21.7.2 Taxpayer Files Form 944 or Form 941 in Error Letter 4148C 4086C 3007C Responses |
| wi-21-0523-0652.pdf | 2023-05-25 08:44:16 | 122.5 KB | IRM 21.7.2 Signature Guidance for Forms 94XX |
| ts-21-1125-3662.pdf | 2025-11-19 13:59:37 | 196.84 KB | IRM 21.7.2 Section 70605(d) of One, Big, Beautiful Bill |
| 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-21-0126-0035.pdf | 2026-02-18 08:42:16 | 112.39 KB | IRM 21.7.2 Replaced Paragraph 4 and 5 Providing Taxpayer Advocate Service (TAS) Guidelines and Information on Preparation of Form 911/e-911 |
| wi-21-1022-1027.pdf | 2022-10-18 13:31:26 | 108.38 KB | IRM 21.7.2 Negative TC 150 Programming Change |
| ts-21-0226-0244-public.pdf | 2026-02-25 16:18:44 | 183.88 KB | IRM 21.7.2 Instructions for Cases Returned From HQ Reserved 9 |
| ts-21-0724-0879.pdf | 2024-07-31 13:28:07 | 388.2 KB | IRM 21.7.2 Form 94XX ERC disallowance handling updates |
| ts-21-0126-0169-public.pdf | 2026-02-18 13:23:29 | 186.87 KB | IRM 21.7.2 Form 941 and Form 943 Aggregate Return Filer Box and Instructions on Cases With -Q Freeze that are Reviewed for Limitations of Section 70605(d) of OBBBA |
| wi-21-1123-1063.pdf | 2023-11-02 15:13:31 | 298.05 KB | IRM 21.7.2 ERC Claim Withdrawal Program November 1, 2023 |
| wi-21-0523-0647.pdf | 2023-05-25 10:37:53 | 176.79 KB | IRM 21.7.2 Employment and Railroad Tax Returns May 22, 2023 |
| ts-21-1225-3723.pdf | 2026-01-29 13:58:02 | 114.87 KB | IRM 21.7.2 Added an Exception on OCEA Routing Cases and the Annual Updates for SS Tax Wage Base and CT-1 (Tier I and Tier II) Limits |
| 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) |
| ts-21-1125-3684.pdf | 2025-11-25 16:29:12 | 182.85 KB | IRM 21.7.2 - Handling RAAS Filtering Criteria for Risked Erc-Exam Potential Cases; Caution for Section 70605(d) With a P- Freeze; Link to 105c Cases That Meet IRC 6532(a) |
| ts-21-0126-0060-public.pdf | 2026-02-24 17:02:09 | 325.16 KB | IRM 21.7.13 Procedural Clarifications; Taxpayer Advocate Service Guidelines; Faxing Letter 147c; Forms SS-4 Received by Fax During a Phone Call; TPD EIN Posted to Masterfile; Employment Tax Filing Requirement Change Requests |
| ts-21-1125-3678.pdf | 2025-11-25 16:39:12 | 365.19 KB | IRM 21.7.13 Date of Death Check; EIN Prefix 41; International EIN Phone Applications and Foreign Entity; Electronic Signatures; Form SS-4 Application Status; Second Name/Sort Name Line Changes |
| ts-21-0126-0059-public.pdf | 2026-02-18 13:54:44 | 197.83 KB | IRM 21.7.11 Updated TAS Referral Guidance |
| 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 |
| ts-21-0326-0285-public.pdf | 2026-03-16 14:09:37 | 161.47 KB | IRM 21.7.11 Added Paragraphs to Explain the Programming Error That Occurred and Resulted in CP234 Cases to Be Created and the Systemic Closure That Was Done for These Cases |
| ts-21-1124-3680.pdf | 2025-11-25 16:35:01 | 177.76 KB | IRM 21.7.1 Editorial Updates; Form 709-NA Added for Estate and Gift Inquiries; IDRS Number for Routing to OAMC Large Corp Updated |
| ts-21-0126-0031.pdf | 2026-01-30 12:46:55 | 83.63 KB | IRM 21.7.1 Changes to Referrals via Accounts Management Service (AMS) E-911 Application |
| WI-21-0516-0846.pdf | 2016-05-04 00:00:00 | 12.08 KB | IRM 21.7.1 Use of EEFax when Responding to Email Requests |
| 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-21-1224-1227-public.pdf | 2024-12-18 15:53:10 | 136.74 KB | IRM 21.6.4 Various Updates and Clarifications Including Procedures for Claiming Net Qualified Disaster Loss and Self-employment Income Adjustments |
| ts-21-0126-0070.pdf | 2026-02-17 10:46:47 | 316.96 KB | IRM 21.6.4 OBBBA Changes Including Additional Deductions and Casualty and Theft Losses, Update to TAS Procedures, Updated Internal Controls |
| ts-21-1025-3639-public.pdf | 2025-11-17 09:56:03 | 192.94 KB | IRM 21.6.3 Withholding Credit Processing Clarification; Update to CTC Amount for 2025; Termination of CVC AS of September 30, 2025 |
| 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 |
| wi-21-0118-0213.pdf | 2018-02-07 09:51:28 | 30.27 KB | IRM 21.6.3 Health Coverage Tax Credit |
| wi-21-0117-0202.pdf | 2017-02-02 00:00:00 | 23.69 KB | IRM 21.6.3 Education Credit and Health Coverage Tax Credit |
| 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 |
| ts-21-0126-0063.pdf | 2026-02-18 13:23:37 | 109.16 KB | IRM 21.5.9 Changes to TAS Procedures for Carrybacks |
| ts-21-1024-1053-public.pdf | 2024-11-07 12:29:43 | 263.7 KB | IRM 21.5.6 Various Freeze Code Updates |