Part 25 - Special Topics

 

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

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.6.22 where the guidance has been incorporated. This link will be removed on 2/7/2020.

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

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.6.22 where the guidance has been incorporated. This link will be removed on 2/7/2020.

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

Tax Exempt and Government Entities issued interim guidance effective August 28, 2019, Interim Guidance on TE/GE Taxpayer Correspondence Procedures to revise IRM 25.13.2.

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.