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Contents of Directory spder
| Name | Date | Size | Description |
|---|---|---|---|
| wi-21-1216-1754_redacted0.pdf | 2017-01-10 00:00:00 | 2.63 MB | IRM 21.8.2 BMF International Accounts Management 2017 |
| ts-21-1025-3651.pdf | 2025-11-19 13:59:59 | 1.99 MB | IRM 21.4.2 Various Changes to Refund Trace |
| wi-25-0522-0629-redacted.pdf | 2022-05-23 08:43:43 | 1.36 MB | IRM 25.25.6 MFT 32 TC 971 AC 111 Programming Error Causing Unpostables; Identifying Archived/Deleted Returns; TPP 3rd Party Form 56 |
| ts-25-0126-0040-public.pdf | 2026-01-30 13:41:45 | 1.29 MB | IRM 25.25.6 New Tax Period Yearly Updates; -E Freeze TC 810 RC 6 and RC 7 Added |
| wi-25-0322-0381-redacted.pdf | 2022-03-18 16:32:07 | 1.17 MB | IRM 25.25.6 TPP Letter Guidance; MFT 32 Reprocessing Procedures; Where’s My Refund Timeframe; Unpostables (PDF) |
| ts-25-0625-3428-public.pdf | 2025-07-08 09:45:20 | 1.16 MB | IRM 25.25.6 Disaster Clarification; Statute Procedure Updates; TC 971 AC 850 Reversals |
| ts-25-1125-3663-public.pdf | 2025-11-20 10:43:42 | 942.06 KB | IRM 25.25.1 Return Integrity and Verification Operation Business Master File Procedures |
| sbse-05-0325-0296-public.pdf | 2025-03-12 08:59:05 | 849.82 KB | IRM 5.19.1 New simple payment plan for IMF taxpayers |
| AP-08-1225-0047 Public.pdf | 2025-12-23 11:00:00 | 826.9 KB | New IRM 8.20.13, Appeals Case Management System (ACMS) |
| sbse-25-0117-0005-redacted.pdf | 2017-03-10 00:00:00 | 756.78 KB | IRM 25.24.4 Interim Guidance on Allegations of Return Preparer Misconduct within Field and Specialty Collection and Exam |
| wi-21-1216-1726_redacted.pdf | 2016-12-15 00:00:00 | 751.77 KB | IRM 21.4.1 Command Code SCFTR Research Procedures Return Not Found & Return Found Not Processed Procedures Editorial Updates |
| ts-03-0625-3445 public.pdf | 2025-07-08 12:27:49 | 684.84 KB | IRM 3.13.2 Various BMF Entity Updates |
| 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-08-0923-0010-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 |
| 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 |
| wi-21-0518-0825.pdf | 2018-05-31 14:41:57 | 442.42 KB | IRM 21.3.8 Tax Exempt Organization Search and EDS R Cases |
| ap-08-0916-0008.pdf | 2016-10-03 00:00:00 | 424.63 KB | IRM 8 Interim Guidance on Appeals Conference Practices (PDF) |
| ap-08-0724-0015-public.pdf | 2024-07-17 14:30:00 | 408.04 KB | IRM 8.25.2 Trust Fund Recovery Penalty (TFRP) procedures update |
| 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 |
| 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-21-1025-3650-public.pdf | 2025-11-17 09:34:59 | 380.06 KB | IRM 21.4.1 Various Changes to Refund Research |
| 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 |
| wi-21-0323-0401-redacted.pdf | 2023-03-22 19:10:51 | 370.38 KB | IRM 21.4.1 Various Changes to Refund Research |
| ts-03-0126-0096.pdf | 2026-02-17 10:27:44 | 369.05 KB | IRM 3.12.14 Start-Up Changes |
| 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. |
| raas-10-0325-0001-public.pdf | 2025-03-14 07:03:08 | 366.59 KB | IRM 10.24.1 Interim Policy for AI Governance |
| 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 |
| pgld-10-0925-0007-Public.pdf | 2025-10-02 09:48:00 | 364.79 KB | IRM 10.5.1 Interim Guidance on Temporary Flexibility for Encrypted Emails with Taxpayers and Representatives |
| wi-21-1016-1549.pdf | 2016-10-20 00:00:00 | 361.39 KB | IRM 21 4 2 Direct Deposit Refund Trace New Category Code DDPD Update to Disposition Instructions |
| ts-03-0725-3476_public.pdf | 2025-07-15 08:56:08 | 360.51 KB | IRM 3.11.6 Amended Return Screening |
| wi-21-0417-0702.pdf | 2017-04-20 00:00:00 | 352.42 KB | IRM 21.3.8 Letter 4076C Procedures Updated |
| sbse-05-0723-0045.pdf | 2023-07-26 16:44:56 | 349.2 KB | IRM 1.4.50 Interim Guidance on Field Collection Safety During Field Contact |
| ts-03-0126-0051-public.pdf | 2026-01-30 12:47:18 | 347.39 KB | IRM 3.12.13 Start-Up Changes |
| pgld-10-0725-0004-public.pdf | 2025-07-10 20:35:55 | 345.44 KB | IRM 10.5.1 Office privacy in shared spaces with non-IRS agency employees |
| wi-21-0423-0540-redacted.pdf | 2023-04-27 15:46:30 | 344.57 KB | IRM 21.4.1 Refund Research April 25, 2023 |
| 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 |
| AP-08-0416-0011.pdf | 2017-04-19 00:00:00 | 340.82 KB | IRM 8.23.4 Interim Guidance on Automated Offer in Compromise (AOIC) Transcript Access |
| ocrc-01-0825-0001-public.pdf | 2025-08-12 16:10:29 | 336.76 KB | IRM 1.20.2 Updates to IRM 1.20.2, Equal Employment Opportunity, Providing Reasonable Accommodation for Individuals with Disabilities |
| ts-21-0325-0372-public.pdf | 2025-03-26 16:31:00 | 336.11 KB | IRM 21.4.1 Updates to Refund Research |
| pgld-11-0516-0002 ig - changes to the testimony tables in delegation order 11-2.pdf | 2016-05-26 00:00:00 | 333.33 KB | IRM 11 3 35 Interim Guidance on Changes to the Testimony Tables in Delegation Order 11 2 |
| sbse-05-0325-0002-public.pdf | 2025-04-04 07:04:40 | 330.73 KB | IRM 1.4.52 Interim guidance on securing, processing original offers in compromise via individual online account (IOLA), and working electronic 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-08-0716-0004.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 |
| ts-03-0525-3295-public.pdf | 2025-05-20 11:37:44 | 323.76 KB | IRM 3.12.15 - Number of Partners |
| sbse-04-0916-0023.pdf | 2016-09-15 00:00:00 | 323.42 KB | IRM 4 10 2 Initial Taxpayer Contact on Examination Cases |
| 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 |
| sbse-04-0126-0013-public.pdf | 2026-02-17 11:45:05 | 315.78 KB | IRM 4.10.1 Supplemental guidance on offering digital communication tools to taxpayers and third parties |
| pgld11-1216-0006.pdf | 2017-04-20 00:00:00 | 312.77 KB | IRM 11.3.13 Interim Guidance on Substantive Action Needed for FOIA Case |
| tas-13-1225-0004.pdf | 2026-01-29 14:30:33 | 307.16 KB | IRM 13.1.17 Interim Guidance on Assignment and Distribution of Cases to TAS Local Offices and TAS Case Transfer Guidelines |
| ts-21-0325-0374-public.pdf | 2025-03-26 16:38:00 | 306.05 KB | IRM 21.4.2 Updates to Refund Trace and Limited Payability |