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Sbse
Contents of Directory sbse
| Name | Date | Size | Description |
|---|---|---|---|
| IPU_CPR_WI-21-1012-1727.pdf | 2013-09-18 00:00:00 | 101.04 KB | IRM 21.2.1 – Systems regarding Free File Fillable Forms and eAuthentication |
| SBSE-05-0812-065.pdf | 2013-09-18 00:00:00 | 30.42 KB | IRM 5.7.4- Interim Guidance for Form 4180 Revision |
| SBSE-25-0218-0010.pdf | 2017-07-19 11:36:43 | 76.47 KB | IRM 25.6.23 Reissuance of Interim Guidance on Elimination of Requirement for Form 895, Notice of Statute Expiration |
| sbse-04-1217-0085.pdf | 2017-09-21 07:18:58 | 52.4 KB | IRM 4.23.8 Interim Guidance on Requesting CP2100 Notices |
| sbse-04-1217-0080(1).pdf | 2017-09-21 07:18:58 | 48.43 KB | IRM 4.23.10 Updated Instructions for Surveying Employment Tax Returns |
| sbse-04-1017-0072.pdf | 2017-10-17 09:33:45 | 54.82 KB | IRM 4.24.2 Letter 3686, Appointment Scheduled - Form 637 Reviews |
| sbse-05-1017-1463_Redacted.pdf | 2017-11-01 16:09:17 | 302.18 KB | IRM 5.19.1 Internal Controls, Transition from IRM 21.3.12 - 10/18/2017 |
| sbse-25-1017-0074.pdf | 2017-11-09 12:13:40 | 51.69 KB | IRM 25.16.1 Reissue Interim Guidance, Disaster Assistance and Emergency Relief Policy Change, due to Extended Expiration Date |
| sbse-04-0518-0022.pdf | 2017-11-09 12:51:53 | 56.35 KB | IRM 4.24.1.7 Moratorium on the Medical Device Excise Tax Extended |
| sbse-04-0817-0048.pdf | 2017-11-09 12:51:53 | 105.19 KB | IRM 4.11.29 - Transfer of Examinations |
| sbse-20-1219-1242.pdf | 2019-12-12 00:00:00 | 16 KB | IRM 20.1.2 New Minimum FTF Penalty Amount Imposed by Taxpayer First Act (TFA) - 12-03-2019 (PDF) |
| sbse-05-0120-0007.pdf | 2020-01-16 03:39:00 | 59.33 KB | IRM 5.21.7 Reissuance of Interim Guidance Memorandum – Guidance for Withdrawing an Outbound Mutual Collection Assistance Request (MCAR) Case Referral (PDF) |
| sbse-04-1220-0097.pdf | 2020-12-11 07:57:00 | 194 KB | IRM 4.24.15 Reissuance of Obtaining Renewable Diesel Samples (PDF) |
| sbse-05-0321-0336_Redacted.pdf | 2021-03-05 14:46:52 | 340.15 KB | IRM 5.19.17 ACS/ACSS Case Processing Authority Level (PDF) |
| sbse-04-0921-0050.pdf | 2021-09-15 14:10:00 | 168.17 KB | IRM 4.10.9 Reissue Interim Guidance for SB/SE Field Examination Administrative Lead Sheets |
| 2022-practitioner-seminar-flyer.pdf | 2021-11-08 10:13:56 | 323.19 KB | 2022 Practitioner Seminar Flyer |
| sbse-04-0322-0012.pdf | 2022-03-23 11:37:05 | 318.19 KB | IRM 4.24.2 Interim Guidance on Registration Tests for Form 637 Registrations Other than Under IRC 4101, including new G Registrations |
| sbse-05-0222-0015.pdf | 2022-04-01 13:24:18 | 230.55 KB | IRM 5.7.3 IRM Deviation: Procedures for Addressing the Impact of COVID-19 Employer Tax Relief on the Trust Fund Recovery Penalty (TFRP) Program |
| sbse-04-0922-0075.pdf | 2022-09-30 15:32:19 | 179.57 KB | IRM 4.10.3 Reissue Interim Guidance (IG) for Timing of Supervisory Approval of Penalties Subject to IRC 6751(b) |
| sbse-05-1222-0085.pdf | 2022-12-05 14:36:53 | 177.16 KB | IRM 1.4.52 Document Upload Tool (DUT) for Collection Employees |
| sbse-05-0623-0032.pdf | 2023-07-18 09:08:43 | 232.47 KB | IRM 5.8.2 Interim Guidance on ITINs, Liens, and ES payments |
| sbse-05-0723-0041.pdf | 2023-07-26 17:52:13 | 123.18 KB | IRM 5.1.15 Rescission: IRM Deviation for Manual Adjustments of Taxpayer Accounts Related to COVID-19 Legislation |
| sbse-05-0823-0029.pdf | 2023-08-08 07:47:55 | 149.8 KB | IRM 1.4.52 Interim Guidance on Secure Messaging for SCOIC Employees |
| notice-2023-27-nft-as-collectibles.pdf | 2023-09-15 08:49:34 | 136.28 KB | IRS Notice 2023-27 |
| sbse-05-1023-0053.pdf | 2023-10-06 13:19:28 | 351.47 KB | IRM 5.8.1 Interim Guidance on Disclosure of Information to Spouses with Joint Tax Liabilities in Offer in Compromise Cases |
| sbse-05-1023-0992-redacted.pdf | 2023-10-12 10:20:13 | 425.8 KB | IRM 5.19.1 - Transfer Instructions for Taxpayers Calling to Verify Field Employee ID; Citation Linking to Centralized Authentication Policy |
| sbse-01-0323-0016.pdf | 2023-12-28 11:04:53 | 158.88 KB | IRM 1.4.20 IRM deviation: evaluative telephone monitoring procedures for frontline managers within campus collection Atlanta |
| sbse-04-0124-0009.pdf | 2024-03-19 08:57:15 | 436.87 KB | IRM 4.24.15 Interim guidance for sampling renewable diesel |
| sbse-05-0424-0003.pdf | 2024-04-05 13:01:37 | 221.56 KB | IRM 5.8.1 Interim guidance on obsoletion of Form 14640, Addendum to Form 656 |
| wi-21-0424-0475 redacted.pdf | 2024-04-05 14:37:17 | 137.63 KB | IRM 21.2.3 TDS SOR mailbox delivery method for authorized representatives |
| sbse-04-0424-0013-redacted.pdf | 2024-04-26 07:41:36 | 227.83 KB | IRM 4.24.8 Electronic case closing procedures in the Issue Management System |
| sbse-04-0424-0018.pdf | 2024-05-03 09:14:33 | 173.49 KB | IRM 4.24.23 Interim guidance for form 637 applications under IRC 4101 with compliance issues not addressed by the form 637 registration group. |
| sbse-05-0424-0020-redacted.pdf | 2024-05-03 10:39:45 | 183.93 KB | IRM 5.8.1 Interim guidance regarding IRS received date for form 656. |
| lbi-04-0724-0009-public.pdf | 2024-07-09 11:26:58 | 135.74 KB | IRM 4.10.21 Interim Guidance on Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business, and on Issuing Manual Refunds to Foreign QI via the ITS system |
| ipu-cpr_sbse-11-0411-0832.pdf | 2024-07-12 21:06:00 | 28.23 KB | IRM 11.3.9.2 – Responsibilities |
| sbse-05-0524-0039.pdf | 2024-07-24 12:50:59 | 224.52 KB | IRM 5.1.1 Revised Letter 4222 for Abatement & Adjustment |
| sbse-05-0724-0045.pdf | 2024-07-31 12:56:36 | 244.94 KB | IRM 5.8.7 Interim guidance on SCOIC electronic case approval |
| sbse-04-0924-0059.pdf | 2024-09-26 14:07:14 | 152.75 KB | IRM 4.24.18 Interim guidance for rerouting unpaid claims to workload selection and delivery for screening. |
| sbse-04-1024-0051-public.pdf | 2024-10-08 07:24:31 | 168.12 KB | IRM 4.24.2 Interim guidance on fuel sampling requests and form 637 registrations for activity letters CA and CN. |
| sbse-20-1024-1044.pdf | 2024-10-24 08:28:39 | 93.49 KB | IRM 20.1.4 Update from 2 business days to 1 for NSO or stock-settled SAR payment initiation |
| sbse-04-1124-0046-public.pdf | 2024-11-26 08:20:48 | 135.84 KB | IRM 4.26.6 Interim guidance memorandum group manager concurrence meeting. |
| sbse-04-1124-0063-public.pdf | 2024-11-27 13:00:43 | 146.58 KB | IRM 4.24.16 Temporary interim guidance for closing and shipping agreed penalty cases to centralized case processing. |
| sbse-04-0225-0007-public.pdf | 2025-02-27 08:09:54 | 149.36 KB | IRM 4.8.8 Interim guidance on issuing statutory notices of claim disallowance and executing form 907 |
| sbse-04-0325-0019-public.pdf | 2025-04-03 08:24:06 | 309.44 KB | IRM 1.4.40 Temporary guidance for resolving inventory impacted by staffing reductions |
| sbse-05-0325-0018-public.pdf | 2025-04-03 09:12:10 | 207.84 KB | IRM 5.19.12 Interim guidance for the lien chat bot and centralized lien operation live chat. |
| sbse-04-0425-0438.pdf | 2025-04-23 08:19:56 | 188.65 KB | IRM 4.23.13 Adjusted returns; abatements and claims |
| sbse-05-0425-0017.pdf | 2025-04-23 08:28:47 | 116.55 KB | IRM 5.8.2 Deviation for processability determinations and case building |
| sbse-05-0425-3213.pdf | 2025-05-02 07:13:33 | 94.57 KB | IRM 5.19.17 Revised IRM procedures to include leads can now input CNC's requiring managerial approval. |
| sbse-04-0525-3292.pdf | 2025-05-23 10:11:58 | 463.07 KB | IRM 4.23.10 Report writing guide for employment tax examinations. |
| sbse-04-0525-3293.pdf | 2025-05-23 10:23:45 | 219.08 KB | IRM 4.23.12 Delinquent return procedures. |