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Contents of Directory spder
| Name | Date | Size | Description |
|---|---|---|---|
| pgld-10-0525-0005-public.pdf | 2025-05-19 12:01:42 | 275.9 KB | IRM 10.5.1 Interim Guidance on SBU Data in Internal Email Subject Line |
| ts-03-0525-3268-public.pdf | 2025-05-13 13:48:16 | 124.27 KB | IRM 3.22.3 Correcting Correspondence Paragraph; Field 05TYP Entry; Criteria to Accept for Form 2555 Waiver |
| pgld-11-0325-0003-public.pdf | 2025-05-13 13:36:06 | 230.82 KB | IRM 11.3.41 Interim Guidance on Multiple Related FOIA Requests |
| pgld-11-0325-0002-public.pdf | 2025-05-13 13:15:33 | 236.14 KB | IRM 11.3.41 Interim Guidance on Processing FOIA Requests with Non-Responsive Requesters |
| ts-21-0525-3242-public.pdf | 2025-05-08 15:12:08 | 250.1 KB | IRM 21.5.9 - Form 172 Replaces Publication 536 for Tax Years After 2023; Master File Verification - Unprocessed Amended Return Identified |
| it-01-0525-0020.pdf | 2025-05-08 08:46:35 | 132.79 KB | Delegation Order IT-2-1-3 (Formerly IT 2-1-1-A), Approval of Limited Competition Justifications |
| ap-08-0525-0006-public.pdf | 2025-05-07 06:53:14 | 207.63 KB | IRM 8.22.5 Reissuance of Electronic Collection Due Process (CDP) Case Management for Cases from Small Business/Self-Employed (SB/SE) Field Collection |
| ts-21-0425-3221.pdf | 2025-05-06 08:10:22 | 156.36 KB | IRM 21.2.1 - Systems Updates. |
| ts-21-0425-3224-public.pdf | 2025-05-02 09:58:06 | 548.99 KB | IRM 21.7.2 Exam Potential Cases; 106C URL; Clarification on Statutes |
| ts-03-0425-3219-public.pdf | 2025-05-02 08:46:32 | 153.83 KB | IRM 3.5.20 - IVES Timeliness Guidelines and Dispute Adjustment Procedures |
| ts-21-0425-0476-public.pdf | 2025-05-02 07:34:35 | 391.76 KB | IRM 21.7.2 Recapture Letter Guidance; Clarifications to Form 5884-C and Form 5884-D and IDRS Numbers |
| ts-04-0425-0472.pdf | 2025-05-02 07:28:06 | 78.8 KB | IRM 4.19.19 - Adding the Time Frame for a Supervisor Callback |
| sbse-05-0425-3212.pdf | 2025-04-30 14:46:05 | 99.97 KB | IRM 5.19.1 Revised IRM procedures to include leads can now input IAs requiring managerial approval. |
| ts-21-0425-0462.pdf | 2025-04-30 14:32:08 | 103.17 KB | IRM 21.6.4 - Updates to Various Reason Codes |
| ts-03-0425-0456-public.pdf | 2025-04-30 13:38:56 | 250.88 KB | IRM 3.12.212 Disaster Due Dates and Early Filed Instructions Updated |
| rass-01-0425-3039-public.pdf | 2025-04-25 12:35:00 | 194.74 KB | Delegation Order 6-22 (Rev. 2), Authority to Approve Monetary and Time-Off Performance Awards and Bonuses, Individual and Group Special Act and Managers’ Awards, Bilingual Awards, Honorary Awards, Informal Recognition, and Quality Step Increases |
| ts-03-0425-0464-public.pdf | 2025-04-23 15:35:00 | 157.54 KB | IRM 3.11.212 Disaster Extension Due Dates |
| ts-04-0425-0455-public.pdf | 2025-04-23 11:54:11 | 180.22 KB | IRM 4.19.14 Premium Tax Credit Procedural Updates for Tax Years 2021-2024; The Related Federal Poverty Line |
| ts-21-0425-0447.pdf | 2025-04-23 08:32:17 | 404.2 KB | IRM 21.7.2 Overclaimed PPP Loans; Overclaimed Qualified Sick/Family Leave; Caution Added Regarding Previously Processed ERC Claims; Removal of ERC Worksheet Instructions for Disallowance Cases |
| tege-07-0425-0005-public.pdf | 2025-04-23 08:04:44 | 151.73 KB | IRM 7.20.2 Appeal Rights Expansion |
| tege-07-0425-0004 .pdf | 2025-04-18 16:50:00 | 162.28 KB | IRM 7.21.2 Processing EO Rulings and Agreements Refunds Electronically in Pay.gov |
| lbi-04-0425-0004-public.pdf | 2025-04-18 08:59:12 | 98.89 KB | IRM 4.60.1 Interim guidance to add a resource for researching error notifications related to Foreign Account Tax Compliance Act (FATCA) |
| 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. |
| ts-21-0325-0375.pdf | 2025-03-27 08:12:02 | 90.63 KB | IRM 21.4.2 Updates to Refund Trace and Limited Payability |
| ts-03-0325-0400-public.pdf | 2025-03-27 08:05:07 | 101.31 KB | IRM 3.11.251 - Procedures When Two Credit Transfers Are Needed to Resolve a Case |
| ts-21-0325-0379.pdf | 2025-03-27 07:51:23 | 85.54 KB | IRM 21.7.13 Form SS-4 Processing Guidance |
| 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 |
| ts-21-0325-0372-public.pdf | 2025-03-26 16:31:00 | 336.11 KB | IRM 21.4.1 Updates to Refund Research |
| ts-03-0325-0355.pdf | 2025-03-26 16:24:00 | 86.63 KB | IRM 3.21.3 - Waiver Countries for TY24 |
| ts-03-0325-0350-public.pdf | 2025-03-21 13:41:14 | 103.17 KB | IRM 3.12.220 Updates for Clarification |
| ts-21-0325-0349-public.pdf | 2025-03-21 12:27:00 | 380.25 KB | IRM 21.5.6 Freeze Code Updates |
| ts-21-0325-0334.pdf | 2025-03-21 12:22:16 | 178.51 KB | IRM 21.1.1 Balance Due-penalty Abatement; Clean Vehicle Credit Procedures |
| ts-03-0325-0328.pdf | 2025-03-21 11:59:39 | 159.94 KB | IRM 3.22.110 Statute Clearing Update and Action Code Clarifications |
| ts-03-0325-0344-public.pdf | 2025-03-19 11:00:20 | 209.18 KB | IRM 3.22.3 Added Waiver Countries for TY24 |
| rass-01-0325-3038.pdf | 2025-03-14 07:31:33 | 83.8 KB | Delegation Order 9-1 (Rev. 1), Seizure and Forfeiture of Personal Property |
| raas-10-0325-0001-public.pdf | 2025-03-14 07:03:08 | 366.59 KB | IRM 10.24.1 Interim Policy for AI Governance |
| sbse-05-0325-0008-public.pdf | 2025-03-13 15:37:00 | 169.56 KB | IRM 5.14.5 Interim Guidance for Field Collection on Simple Payment Plans (Formerly Streamlined Installment Agreements) for IMF Accounts with Balances Up to $50,000 |
| ts-03-0325-0326-public.pdf | 2025-03-13 08:39:34 | 131.39 KB | IRM 3.11.212 Disaster Extension Due Dates |
| ts-03-0325-0327.pdf | 2025-03-13 08:31:32 | 112.58 KB | IRM 3.12.212 Disaster Extension Due Dates |
| ts-21-0325-0314.pdf | 2025-03-12 15:12:07 | 175.25 KB | IRM 21.3.10 Updates to Unprocessed Form 2848/8821 With Checkbox 4 and Reporting Agent (RA) |
| ts-21-0325-0316.pdf | 2025-03-12 12:09:43 | 150.07 KB | IRM 21.2.1 Systems - Updates to IOLA; Direct Pay; E-file Options |
| ts-03-0325-0300-public.pdf | 2025-03-12 11:55:19 | 122.59 KB | IRM 3.11.23 Update for IRS No. 150 |
| ts-21-0325-0308.pdf | 2025-03-12 11:39:00 | 97.98 KB | IRM 21.2.3 New BMF Transcripts; TDS Letters |
| 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 |
| ts-03-0225-0287-public.pdf | 2025-03-06 16:54:00 | 308.16 KB | IRM 3.11.23 Statute Updates; Action Codes Clarification |
| ts-03-0225-0272.pdf | 2025-03-04 11:35:00 | 132.07 KB | IRM 3.12.212 Disaster Extension Due Dates |
| ts-03-0225-0271.pdf | 2025-03-04 11:33:00 | 111.4 KB | IRM 3.11.212 Disaster Extension Due Dates |
| ts-03-0225-0262.pdf | 2025-03-04 10:02:34 | 146.51 KB | IRM 3.12.220 Statute Update |
| ts-03-0225-0253.pdf | 2025-03-04 09:45:09 | 190.36 KB | IRM 3.12.220 Updated Statute Control and Other Changes |
| ts-03-0225-0286.pdf | 2025-03-04 08:30:43 | 114.84 KB | IRM 3.17.10 Instructions on Tax Return Credits for Unidentified Program |