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Name
Name Date Size Description
p-8-48.pdf 2016-06-21 00:00:00 8.31 KB Policy Statement 8 48 Rev 1 Split Issue and Specific Dollar Settlements Permitted Under Certain Circumstances
nhq-10-1121-0005.pdf 2021-11-22 15:43:00 197.33 KB IRM 10.10.1 Temporary Deviation from Handwritten Signature Requirement for Limited List of Tax Forms - Updated Nov. 2021
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
nhq-01-1121-0004.pdf 2021-11-22 15:40:36 274.71 KB IRM 1.10.3.2.1 Approval to Accept Images of Signatures & Digital Signatures, Approval to Receive Documents & Transmit Encrypted Documents by Email-Updated Nov. 2021
lbi-04-0616-002.pdf 2016-06-13 00:00:00 56.91 KB IRM 4 46 10 Interim Guidance on the Outside Expert Program
lbi-04-0423-0004.pdf 2023-05-01 08:16:30 182.39 KB IRM 4.46.1 Interim Guidance for Approval of Penalties under Internal Revenue Code (IRC) 6751(b)(1) for LB&I Examinations
lbi-04-0224-0001.pdf 2024-02-27 14:38:53 165.52 KB IRM 4.31.9 Deviation from established time frames described in IRM 4.31.9 regarding 2018, 2019, 2020, 2021 and 2022 syndicated conservation easement (SCE) compliance initiative (CIP) and campaign cases audited under the centralized partnership audit
lbi-04-0223-0001.pdf 2023-02-14 15:14:31 414.77 KB IRM 4.31.10 Interim Guidance on Implementation of the Centralized Partnership Audit Regime (BBA) Exam Field Support Operation Procedures (EFSO)
igm sbse-05-0716-0035.pdf 2016-07-18 00:00:00 53.6 KB IRM 5 7 1 Interim Guidance for FTD alert Telephone Contact Procedures
estate_and_gift_interim_guidance_memo_sbse-04-1116-0055.pdf 2016-11-16 00:00:00 58.49 KB IRM 4.25.1 Estate and Gift Enclosures with Correspondence to Representatives and Appointees
do_8_2.pdf 2017-08-16 10:20:08 7.42 KB Delegation Order 8-2, Appeals Review of Penalty Cases
do_4_6_rev_1.pdf 2017-08-11 14:14:35 13.05 KB Delegation Order 4-6 (Rev. 1), Taxable Fuel Bond
do_4_12_rev_3.pdf 2016-09-21 00:00:00 27.86 KB Delegation Order 4 12 Rev 3 Authority to Act as Competent Authority or Taxation Authority Under Certain International Agreements
do_1_62.pdf 2016-09-20 00:00:00 15.54 KB Delegation Order 1 62 Signing Funds In Interagency Agreements IAAs Between Federal Agencies
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)
del_order_6_24.pdf 2016-08-16 00:00:00 20.41 KB Delegation Order 6-24, Delegation of Authorities to Initiate and Approve Personnel Actions
del_order_4_9.pdf 2017-08-16 10:04:39 33.61 KB Delegation Order 4-9 (Rev. 2), Reimbursable Technical Tax Administration Assistance Agreements
del_order_4_49_rev_1pdf.pdf 2017-08-16 10:17:12 29.37 KB Delegation Order 4.49 (Rev.1), Notice of the Existence of a Conflicting Claim to the Investment Tax Credit for a Film or Tape
del_order_4_46_rev_1.pdf 2017-08-16 10:12:37 57.85 KB Delegation Order 4-46 (Rev. 1), Qualifying Advanced Coal Project Credit, Qualifying Gasification Project Credit and Qualifying Advanced Energy Project
del_order_4_30.pdf 2017-08-16 10:32:57 8.72 KB Rescission of Servicewide Delegation Order 4-30, Authority to Offer and Accept Settlement Offers and to Execute Closing Agreements
del_order_4_22.pdf 2017-08-16 10:31:24 8.55 KB Rescission of Servicewide Delegation Order 4-22, Certification under IRC Section 552(b)
del_order_4-45_rev.1.pdf 2018-04-26 09:50:54 12.84 KB Delegation Order 4-45 (Rev. 1), Consolidated Group Matters
del_order_25-1_rev_2.pdf 2016-08-01 00:00:00 25.18 KB Delegation Order 25 1 Rev 2 Summonses Oaths Certifications and Related Functions
del order 25-7 rev 3.pdf 2016-07-26 00:00:00 20.51 KB Delegation Order 25 7 Rev 3 Authority to make determinations under IRC 7623
ddo-lbi-1-23-18.pdf 2024-02-27 11:47:13 116.26 KB Division Delegation Order LB&I 1-23-18 (New), Authority to Sign Certain Contact Letters for International Individual Compliance (IIC) Cases in the Campus Compliance Unit (CCU)
ap-08-1223-0013.pdf 2023-12-28 10:16:08 129.48 KB IRM 8.2.2 New SharePoint Site for ACDS Update Request
ap-08-1222-0018.pdf 2022-12-09 14:58:57 155.24 KB IRM 8.11.5 Appeals Procedures for Considering First Time Abatement (FTA) Penalty Relief on International Penalties
ap-08-1123-0012.pdf 2023-11-30 11:54:51 244.22 KB IRM 8.22.5 Collection Due Process Case Procedures for Settlement Officers In Consideration of Farhy v. Commissioner for USC Title 26, Subtitle F, Chapter 61 Penalties
ap-08-1017-0016.pdf 2017-10-19 10:46:50 292.14 KB IRM 8.22.5 Paperless Collection Due Process CDP Case Work (PDF)
ap-08-0923-0010-redacted.pdf 2023-09-29 12:29:04 536.61 KB IRM 8.11.6 FBAR Case Procedures Due to the Bittner v. United States Supreme Court Decision
ap-08-0922-0015.pdf 2022-09-22 14:39:40 129.68 KB IRM 8.7.3 Appeals Reporting Data Needs Discontinuing the Requirement to Enter Certain Codes into Appeals Centralized Database System (ACDS) and Form 5402
ap-08-0916-0008.pdf 2016-10-03 00:00:00 424.63 KB IRM 8 Interim Guidance on Appeals Conference Practices (PDF)
ap-08-0916-0006.pdf 2016-09-19 00:00:00 293.83 KB IRM 8 22 5 Interim Guidance on Closing Procedures in Collection Cases
ap-08-0716-0005.pdf 2016-07-14 00:00:00 237.15 KB IRM 8 6 4 Interim Guidance on Specific Dollar Settlements
ap-08-0716-0004.pdf 2017-10-26 08:06:01 325.45 KB IRM 1 4 28 Interim Guidance on Initial Conference Procedures for Liability Penalty Appeals and Innocent Spouse Cases
ap-08-0716-0004.pdf 2016-07-07 00:00:00 325.45 KB IRM 1 4 28 Interim Guidance on Initial Conference Procedures for Liability Penalty Appeals and Innocent Spouse Cases 1
ap-08-0617-0008.pdf 2017-07-19 14:15:47 244.36 KB IRM 8.20.5 Appeals Electronic 3210 (E3210) Test
ap-08-0616-0003.pdf 2016-06-28 00:00:00 661.66 KB IRM 8 4 4 Requesting Examination Assistance on Docketed Cases
ap-08-0517-0006.pdf 2017-08-10 14:32:49 44.14 KB IRM 8.20.7 Electronic Storage of Offer in Compromise (OIC) Public Inspection Files (PIF) (PDF)
ap-08-0417-0002.pdf 2017-04-06 00:00:00 56.59 KB IRM 8.11.1 Appeals Team Managers Will Review and Sign Form 5402 for Assessed Penalty Cases Worked in Appeals (PDF)
ap-08-0323-0002.pdf 2023-03-27 08:22:21 243.29 KB IRM 8.6.1 Revised Procedures for Video Conferences
ap-08-0124-0001.pdf 2024-02-06 13:58:00 247.98 KB IRM 8.2.1 Reissuance of Appeals Electronic Case Files Initiative (ECFI) for Large Business & International (LB&I) Report Generation Software (RGS) Examination Cases Pilot – 1/29/2024
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
WI-21-0516-0843.pdf 2016-05-05 00:00:00 25 KB IRM 21.2.1 Clarified Procedures for Disclosure
WI-03-0815-1342.pdf 2016-08-04 00:00:00 14.55 KB IRM 3.12.10 Error Code 004 Prior-Year Payments
TEGE-07-1215-0026.pdf 2017-11-27 16:06:13 116.25 KB IRM 7.11.1.12 Deadline for Adoption of Discretionary Plan Amendments (PDF)
TEGE-07-0316-0007.pdf 2017-11-16 11:49:15 88.67 KB IRM 7.20.5 – Interim Guidance on Procedures for Appealed Adverse Determination Cases
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
TEGE-04-1215-0029.pdf 2017-01-12 00:00:00 143.8 KB IRM 4.75.5 Discontinuance of Referral Committees
TEGE-04-1214-0031[1].pdf 2017-02-24 00:00:00 472.34 KB IRM 4.75.37 Offer in Compromise Doubt as to Liability Procedures