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 New Minimum FTF Penalty Amount Imposed by Taxpayer First Act (TFA) - 12-03-2019 (PDF) PDF

An IRM procedural update, effective 12/03/2019, was issued to revise subsection IRM 20.1.2.3.7.4 regarding New Minimum FTF Penalty Amount Imposed by Taxpayer First Act (TFA).

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 20.1.2.3.7.4 New Minimum FTF Penalty Amount Imposed by Extenders and Disaster Relief Act of 2019 - Sec. 402 (PDF) PDF

An IRM procedural update, effective 01/10/2020, was issued to revise subsection IRM 20.1.2.3.7.4 regarding New Minimum FTF Penalty Amount Imposed by Extenders and Disaster Relief Act of 2019 - Sec. 402.

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.

IRM 20.1.12 Interim Guidance on IRC 6695A Penalty Case Reviews (PDF) PDF

LB&I and SB/SE jointly issued Interim Guidance Memorandum LB&I-20-0120-001, Interim Guidance on IRC 6695A Penalty Case Reviews, on January 22, 2020. This memorandum updates IRM 20.1.12, Penalties Applicable to Incorrect Appraisals.

All Published Guidance - the Internal Revenue Manual

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