Part 25 - Special Topics

IRM 25.6.1 Erroneous Abatement (PDF)

An IRM procedural update, effective 02/01/2019, was issued to revise IRM 25.6.1 regarding procedures for Computation and Conditions Postponing Collection or Suspending the 10 Year Collection Period?

IRM 25.6.22 Policy Update on Use of Form 56 and Form 872-H for Employee Plans

The purpose of this memorandum is to provide updated guidance regarding Form 56, Notice Concerning Fiduciary Relationship, and Form 872-H, Consent to Extend the Time to Assess Tax on a Trust, when soliciting an extension of an assessment statute expiration date (ASED) for an Employee Plan.

IRM 25.6.22 Policy Updates on Statute Extensions for Corporations and Consolidated Groups

The purpose of this memorandum is to provide additional guidance to better explain who can bind Corporations and Consolidated Groups in the statute extension process and examples of how to enter the information on the statute extension forms.

IRM 25.13.2 Interim Guidance on TE/GE Taxpayer Correspondence Procedures (PDF)

Tax Exempt and Government Entities issued interim guidance for a future IRM 25.13.2 effective August 23, 2017, regarding TE/GE Taxpayer

IRM 25.15.12 Reissuance of Interim Guidance on Innocent Spouse Mirroring Requests (PDF)

This interim guidance, effective 7/19/2019, reissues guidance on Innocent Spouse Mirroring Requests. It affects IRM 25.15.12 and provides a centralized procedure for Appeals Technical Employees to initiate account mirroring requests to the Cincinnati Centralized Innocent Spouse Organization (CCISO).

IRM 25.27 Interim Guidance on Third-Party Contact Notification Procedures (PDF)

This memorandum provides interim guidance on following the Third-Party Contact (TPC) Notification procedures as a result of Section 1206 of the Taxpayer First Act.

All Published Guidance - the Internal Revenue Manual

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