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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| sbse-05-0317-0446.pdf | 2017-03-14 00:00:00 | 22.87 KB | IRM 5.19.1 TC 130 Procedure Updates March 7 2017 |
| 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-05-0226-0009-public.pdf | 2026-03-16 12:09:16 | 239.03 KB | IRM 5.7.10 Interim guidance for control point monitoring’s processing of trust fund recovery penalty protest cases |
| sbse-05-0217-0257.pdf | 2017-02-22 00:00:00 | 27.2 KB | IRM 5.19.1 Disclosure for Divorced or Separated Taxpayers |
| sbse-05-0217-0020.pdf | 2017-04-25 00:00:00 | 102.11 KB | IRM 5.8.2 Offer in Compromise Filing Compliance and Case Perfection |
| 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-05-0126-0019-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-05-0126-0018-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 |
| sbse-05-0117-0093.pdf | 2017-01-23 00:00:00 | 19.82 KB | IRM 5.11.1 Pre levy Considerations |
| sbse-05-0117-0074.pdf | 2017-01-24 00:00:00 | 25.49 KB | IRM 5.19.8 Collection Appeal Rights regarding ACSS CDP CIS Verification |
| sbse-05-0117-0030.pdf | 2017-01-17 00:00:00 | 18.57 KB | IRM 5.11.6 Notice of Levy in Special Cases, regarding Social Security 01 04 2 17 |
| sbse-05-0117-0004.pdf | 2017-01-24 00:00:00 | 37.63 KB | IRM 5.15.1 Interim Guidance for Revenue Officers regarding Levies on Retirement Plans |
| sbse-05-0117-0004.pdf | 2017-12-01 14:58:52 | 37.63 KB | IRM 5.15.1 - Interim Guidance for Revenue Officers regarding Levies on Retirement Plans |
| sbse-05-0117-0003.pdf | 2017-01-17 00:00:00 | 32.49 KB | IRM 5.8.4 Mandatory Use of Letters on Automated Offer in Compromise AOIC 5 |
| sbse-04-2119-0045.pdf | 2019-12-18 11:57:00 | 72.09 KB | IRM 4.23.8 Interim Guidance on Form W-2 Corrections (PDF) |
| sbse-04-1216-1779_redacted.pdf | 2017-01-11 00:00:00 | 37.68 KB | IRM 4.19.3 IMF Automated Underreporter AUR Program 12 20 2016 |
| sbse-04-1216-0058.pdf | 2016-12-21 00:00:00 | 35.46 KB | IRM 4.24.2 Form 637 Review Enclosures with Correspondence to Representatives and Appointees |
| sbse-04-1216-0057.pdf | 2017-01-12 00:00:00 | 38.83 KB | IRM 4.24.20 Excise Tax Enclosures with Correspondence to Representatives and Appointees |
| sbse-04-1025-0037.pdf | 2025-11-17 20:48:33 | 175.55 KB | IRM 4.24.23 Interim guidance on contested denials and revocations of form 637 registrations |
| sbse-04-1025-0016-public.pdf | 2026-01-02 14:50:58 | 366.97 KB | IRM 4.10.3 Interim guidance on SB/SE high-income and/or high-wealth enterprise audits. |
| sbse-04-1016-1478_with_ouo_redacted.pdf | 2016-10-12 00:00:00 | 341.35 KB | IRM 4 19 3 IMF Automated Underreporter Program October 4 2016 |
| sbse-04-1016-0030.pdf | 2016-10-05 00:00:00 | 116.26 KB | IRM 4.2.1 Docketed Case Examination Assistance |
| 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 |
| sbse-04-0925-0055-public.pdf | 2025-09-17 15:34:04 | 130.11 KB | IRM 4.10.2 Interim guidance on requesting information and documents from taxpayers. |
| sbse-04-0916-1356.pdf | 2016-09-08 00:00:00 | 126.19 KB | IRM 4.19.3 IMF Automated Underreporter Program September 2, 2016 |
| sbse-04-0916-0046.pdf | 2016-09-20 00:00:00 | 174.68 KB | IRM 4 10 8 Interim Guidance Regarding Elimination of Letters 5262 5261 5441 etc and Permanent Reinstatement of Letters 915 and 1912 |
| sbse-04-0916-0037.pdf | 2017-09-26 08:26:57 | 58.32 KB | IRM 4.24.16 Interim Guidance for Indexing Work Papers in IMS for Inspection Penalties |
| sbse-04-0916-0023.pdf | 2016-09-15 00:00:00 | 323.42 KB | IRM 4 10 2 Initial Taxpayer Contact on Examination Cases |
| sbse-04-0825-3562-public.pdf | 2025-08-21 12:46:28 | 104.78 KB | IRM 4.23.22 Unagreed employment tax case procedures. |
| sbse-04-0825-0036-public.pdf | 2025-08-20 13:43:45 | 168.93 KB | IRM 4.2.1 Interim guidance on requesting counsel advice. |
| sbse-04-0825-0009-public.pdf | 2025-08-20 13:18:49 | 181.74 KB | IRM 4.1.5 Interim guidance for classification of criminal restitution returns. |
| sbse-04-0819-0021.pdf | 2019-08-13 14:29:00 | 76.57 KB | IRM 4.10.4 Guidance for Addressing Currency Transaction Report Information |
| sbse-04-0817-0043.pdf | 2017-09-11 12:43:19 | 55.38 KB | IRM 4.24.2 Letter 5708, Initial Contact - Form 637 Reviews |
| sbse-04-0816-0047.pdf | 2016-09-20 00:00:00 | 166.36 KB | IRM 4 23 14 Guidance on Offer in Compromise Doubt as to Liability Statute Controls for Employment Tax Cases |
| sbse-04-0816-0042-1.pdf | 2016-09-20 00:00:00 | 60.8 KB | IRM 4 24 2 Initial Taxpayer Contact in Form 637 Follow Up Reviews |
| sbse-04-0725-3485-public.pdf | 2025-07-23 06:47:48 | 90.17 KB | IRM 4.23.11 Prompt action in tax underpayment and overassessment cases. |
| sbse-04-0717-0047.pdf | 2017-08-23 15:20:11 | 74.91 KB | IRM 4.24.6 Reissuance of Initial Taxpayer Contact in Excise Tax Examination Cases |
| 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 |
| 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 |
| sbse-04-0617-0036.pdf | 2017-07-24 15:24:07 | 32.84 KB | IRM 4.24.2 Reissuance Interim Guidance for the Excise Manager IMS 637 User Guide and Addendum |
| sbse-04-0616-0014.pdf | 2016-06-21 00:00:00 | 47.27 KB | IRM 4 24 15 Interim Guidance for Reporting Time and Fuel Inspection Activity related to an Examination or Form 637 Registration Review |
| sbse-04-0517-0874.pdf | 2017-07-10 11:37:02 | 18.82 KB | IRM 4.19.3 IMF Automated Underreporter Program - May 19, 2017 |
| sbse-04-0516-0983.pdf | 2016-06-02 00:00:00 | 177.33 KB | IRM 4.19.3 IMF Automated Underreporter Program May 26 2016 |
| sbse-04-0516-0017.pdf | 2016-05-24 00:00:00 | 101.08 KB | IRM 4 26 11 Interim Guidance for Form 8300 Examination Procedures Review of Records |
| sbse-04-0516-0007.pdf | 2016-05-23 00:00:00 | 45.72 KB | IRM 4 24 4 Interim Guidance for Approval and Assignment of Fuel Related Compliance Work and Form 637 Compliance Reviews to General Territories |
| sbse-04-0417-0029.pdf | 2017-07-10 11:41:58 | 34.75 KB | IRM 4.23.5 Interim Guidance on IRC 3512, Motion Picture Project Employers |
| sbse-04-0417-0026.pdf | 2017-04-27 00:00:00 | 106.85 KB | IRM 4.24.15 Reissuance Interim Guidance for Reporting Time and Fuel Inspection Activity related to an Examination or Form 637 Registration Review 4 |
| 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-04-0217-0389_redacted.pdf | 2017-03-10 00:00:00 | 50.99 KB | IRM 4.19.3 Post Publication Revision of 4.19.3 IMF Automated Underreporter AUR Program 02 28 2017 |
| sbse-04-0217-0014redacted.pdf | 2017-03-02 00:00:00 | 51.93 KB | IRM 4 19 15 Pilot Program Auditing Schedule F Expenses |