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Contents of Directory spder
| Name | Date | Size | Description |
|---|---|---|---|
| sbse-05-0725-3481-public.pdf | 2026-07-17 15:51:07 | 375.04 KB | IRM 5.19.1 Revisions to payment skips; OPA MAR |
| sbse-04-0526-0509.pdf | 2026-05-11 20:34:06 | 166.83 KB | IRM 4.23.7 Incorporate changes to the information return threshold as a result of section 70433 of One, Big, Beautiful Bill Act and certified mail procedures |
| sbse-05-0526-0504.pdf | 2026-05-11 16:10:10 | 88.05 KB | IRM 5.9.15 Digital tools |
| sbse-05-0526-0034.pdf | 2026-05-11 09:30:54 | 179.28 KB | IRM 5.6.1 Interim guidance on clarification of delegation authority for closing agreements |
| ts-21-0526-0506.pdf | 2026-05-11 09:29:44 | 199.37 KB | IRM 21.7.4 New Subsections Added for Form 1041, 1065, and 1120 Income Tax Adjustments Under Section 70605(e) of OBBBA - ERC Denials; Updated Guidance for Form 1065 and Form 1120-S CAT-A Referrals per Notice 2026-17; Updated Deadline to File Form 1065 AAR |
| tas-13-0526-0499.pdf | 2026-05-11 09:16:27 | 92.41 KB | IRM 13.1.8 Taxpayer Advocate Case Procedures; Congressional Affairs Program |
| tas-13-0526-0001.pdf | 2026-05-11 09:15:38 | 133.46 KB | IRM 13.1.8 Electronic Signature on Congressional Privacy Release Forms |
| ap-08-0426-0014-public.pdf | 2026-05-06 12:31:02 | 143.61 KB | IRM 8.20.13 New feature code for cases related to the COVID-19 Major Disaster Declaration under IRC 7508A |
| rpo-01-0925-0001.pdf | 2026-05-05 23:59:00 | 407.58 KB | IRM 1.25.2 Emergency Interim Guidance for IRM 1.25.2, Practice Before the Service, Practitioner Enrollment |
| ts-21-0426-0488.pdf | 2026-05-04 15:38:48 | 306.27 KB | IRM 21.7.13 Internet EIN Prefixes; Internal Requests for Copies of Forms SS-4 Processed 1938 - 1998; Form SS-4 Processing; Entity Update Requests |
| ts-21-0426-0489.pdf | 2026-05-04 15:38:10 | 130.38 KB | IRM 21.7.1 EFTPS Same Day Payment Guidance for IMF and BMF Updated; IRM Link Updated for Electronic Funds Withdrawal (Direct Debit) and Credit Card Payment Tracer |
| tege-04-0426-0003-public.pdf | 2026-05-04 15:16:27 | 171.8 KB | IRM 4.70.12 Interim Guidance on Certain Related Return Pickups |
| tege-04-0426-0005-public.pdf | 2026-05-04 15:15:46 | 140.78 KB | IRM 4.70.11.10 Verification of Representative Current/Active License |
| pgld-10-0426-0005-public.pdf | 2026-05-04 13:36:32 | 401.47 KB | IRM 10.5.1 Privacy for Artificial Intelligence (AI) |
| tas-13-0426-0441.pdf | 2026-04-28 14:01:00 | 106.31 KB | IRM 13.1.8 Congressional Affairs Program |
| sbse-04-0426-0461.pdf | 2026-04-27 18:09:11 | 177.47 KB | IRM 4.24.22 New remittance transfers tax and FTD penalty relief |
| sbse-04-0426-0433.pdf | 2026-04-27 17:53:17 | 190.25 KB | IRM 4.23.20 Amended to incorporate section 70433 of One, Big, Beautiful Bill Act (Public Law 119-21) |
| 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 |
| ts-21-0426-0403-public.pdf | 2026-04-24 14:31:50 | 224.38 KB | IRM 21.8.1 IMF International |
| ts-21-0426-0411-public.pdf | 2026-04-24 14:31:17 | 308.58 KB | IRM 21.6.3 Various Updates to Credits Procedures Including Clean Vehicle Credits |
| ts-21-0426-0469.pdf | 2026-04-24 14:30:55 | 84.97 KB | IRM 21.3.10 Updates to Transfer Guidance; Form 8655 |
| ap-08-0426-0012-public.pdf | 2026-04-24 14:19:19 | 260.54 KB | IRM 8.20.6 Reissuance of Obsoleting Form 14640, Addendum to Form 656, and Amending Offers in Compromise (OIC) |
| ap-08-0426-0013-public.pdf | 2026-04-24 14:17:05 | 498.54 KB | IRM 8.7.6 Collection Due Process (CDP) Bankruptcy Suspense Procedures |
| ts-03-0426-0438.pdf | 2026-04-24 14:07:43 | 189.71 KB | IRM 3.11.10 Changing Tax Class for MFT 40 From "4" to "3" |
| sbse-04-0426-0027-public.pdf | 2026-04-23 13:53:16 | 247.64 KB | IRM 4.26.17 Guidance on imminent and expired FBAR statutes |
| ts-03-0426-0404.pdf | 2026-04-23 13:39:38 | 56.06 KB | IRM 3.12.13 Schedule R Correspondence/Working Trail |
| ts-03-0426-0436.pdf | 2026-04-22 21:50:21 | 188.22 KB | IRM 3.12.10 Change/Correction of Tax Class for MFT 40 to Tax Class 3 |
| ts-03-0426-0442.pdf | 2026-04-22 21:50:04 | 80.28 KB | IRM 3.12.251 Error Code 180 Correction Procedures Updated |
| ts-03-0426-0423.pdf | 2026-04-22 21:49:48 | 196.13 KB | IRM 3.12.154 Added Paragraph for Corresponding for Missing Schedule R |
| ap-08-0426-0010-public.pdf | 2026-04-21 15:37:38 | 193.22 KB | IRM 8.22.7 Paperless (electronic) Offer in Compromise (OIC) procedures for Account and Processing Support (APS), Shared Team of Administrative and Redaction Support (STARS), and Appeals Technical Employees (ATEs) |
| ts-21-0426-0387_public.pdf | 2026-04-09 16:47:34 | 328.04 KB | IRM 21.5.6 Various Freeze Code Updates |
| ts-03-0426-0394.pdf | 2026-04-08 15:46:48 | 100.17 KB | IRM 3.12.15 Field 01NPV |
| ts-03-0426-0392-public.pdf | 2026-04-08 15:46:24 | 878.35 KB | IRM 3.11.6 Screening; Routing; and Processing |
| ts-03-0426-0400.pdf | 2026-04-08 15:46:01 | 118.4 KB | IRM 3.11.13 Editing Line 5f/Schedule R Correspondence |
| ts-21-0426-0383.pdf | 2026-04-08 15:38:23 | 214.66 KB | IRM 21.4.3 Various Changes to Returned Refunds/Releases - effective 04/01/2026 |
| ts-21-0426-0384.pdf | 2026-04-08 15:38:10 | 356.88 KB | IRM 21.4.4 Various Changes to Manual Refunds - effective 04/01/2026 |
| sbse-05-0426-0035-public (1).pdf | 2026-04-08 08:46:23 | 174.6 KB | IRM 5.7.1 Reissuance interim guidance on federal tax deposit (FTD) alert procedures |
| ts-21-0426-0378.pdf | 2026-04-06 17:22:28 | 181.95 KB | IRM 21.3.3 Clarified Status 22 Correspondence Routing to ACSS; CCP Case Handling by AM |
| ts-21-0426-0381-public.pdf | 2026-04-06 17:13:27 | 449.96 KB | IRM 21.4.1 Updates to Refund Research |
| ts-21-0326-0367.pdf | 2026-04-06 17:01:47 | 88.31 KB | IRM 21.2.3 TDS Transcript Updates |
| ts-21-0426-0382.pdf | 2026-04-06 16:50:11 | 660.45 KB | IRM 21.4.2 Various Changes to Refund Trace |
| wo-25-0426-0002.pdf | 2026-04-06 14:06:22 | 99.03 KB | IRM 25.2.2 Clarification of the Timing of a Claim Guidance |
| wo-25-0426-0001.pdf | 2026-04-06 14:06:05 | 98.83 KB | IRM 25.2.2 Factors for disaggregation |
| ts-21-0326-0375 public.pdf | 2026-04-01 13:35:49 | 114.64 KB | IRM 21.5.13 RC 965 Case Reassignment Number (BMF) and Added Additional Information for Referrals IMF/BMF; Corrected Reason Code for Adjustments on IRC 965 (i) Election Denials |
| ts-03-0326-0368_public.pdf | 2026-04-01 11:44:41 | 263.14 KB | IRM 3.11.23 Updates for Processing |
| division-delegation-order-ts-6-6-3-rescinded.pdf | 2026-03-25 16:21:57 | 117.38 KB | Delegation Order TS 6-6-3 (Rescinded), Performance Evaluations |
| division-delegation-order-ts-6-6-1-rescinded.pdf | 2026-03-25 15:49:08 | 117.32 KB | Delegation Order TS 6-6-1 (Rescinded), Adverse/Disciplinary and Other Actions |
| ts-21-0326-0334.pdf | 2026-03-25 12:51:10 | 290.12 KB | IRM 21.7.13 - Form SS-4 Line 7b for Foreign Responsible Party; Determining If Form SS-4 Is International; Forms SS-4 Missing Information; EIN International Phones; Removed PR and SS Employment Tax Form References; Trust Mandatory Abbreviations; Procedural |
| 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 |
| sbse-04-0326-0024-public.pdf | 2026-03-24 14:04:46 | 257.62 KB | IRM 4.24.16 Electronic closing of fuel compliance cases |