Part 20 - Penalty and Interest

 

IRM 20.1.1.3.2.2.8 Inaccessible Notices - 4/15/2021 (PDF) PDF

An IRM procedural update, effective 04/15/2021, was issued to add the new subsection IRM 20.1.1.3.2.2.8 regarding Inaccessible Notices.

IRM 20.1.2.2.1.2 Electronically Field Returns (PDF) PDF

An IRM procedural update, effective 09/01/2020, was issued to add new subsection IRM 20.1.2.2.1.2 regarding Electronically Filed Returns.

IRM 20.1.4 CARES Act Section 2302 Deferrals & Retroactive Termination of the Employee Retention Credit PDF

An IRM procedural update, effective 01/11/2022, was issued to revise IRM 20.1.4 regarding CARES Act Section 2302 Deferrals & Retroactive Termination of the Employee Retention Credit.

IRM 20.1.4.26.2 Administrative Waivers $100,000 - Next Business Day Rules for NSO, SAR, and RSU Transactions (PDF) PDF

An IRM procedural update, effective 05/26/2020, was issued to revise subsection IRM 20.1.4.26.2 regarding Administrative Waivers $100,000 - Next Business Day Rules for NSO, SAR, and RSU Transactions.

All Published Guidance - the Internal Revenue Manual

To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.