Part 25 - Special Topics

 

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 – 07/24/2020 (PDF)

This memorandum, effective 7/24/2020, reissues guidance in AP-25-0719-0012, Interim Guidance on Innocent Spouse Mirroring Requests, providing a centralized procedure for Appeals Technical Employees to initiate account mirroring requests to the Cincinnati Centralized Innocent Spouse Organization.

IRM 25.21.4 Interim Guidance on Employer Shared Responsibility Payment (ESRP) (PDF)

This memorandum issues guidance on the assignment of ESRP related entities until revised IRM 25.21.4, IRC 6056 Non-Filer and IRC 4980H Compliance Process, is published. The purpose of this Interim Guidance Memorandum (IGM) is to clarify assignment of ESRP related entity cases.

IRM 25.21.4 Interim Guidance on Establishing Examination Returns Control System (ERCS) Controls on Information Return Penalties under IRC 6056 (PDF)

Purpose: To instruct employees to provide an activity code and statute date when establishing ERCS controls on an IRC 6056 penalty case for failure to file correct information returns under IRC 6721 and/or failure to furnish correct payee statements under IRC 6722 for Forms 1094-C or 1095-C.

IRM 25.21.4 Interim Guidance when an Employer or ALE Self-Identifies as a Church during a Non-Filer or ESRP Inquiry Case (PDF)

The purpose of this Interim Guidance Memorandum (IGM) is to identify all users of the IRM and to establish procedures where an employer or ALE self-identifies as a church.

IRM 25.25.6 Taxpayer Protection Program - Hours of Operation; Letters 4883C/5747C; Unpostable Reassignment Command Code

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.25.6 where the guidance has been incorporated. This link will be removed on 12/21/2020.

IRM 25.25.6 Taxpayer Protection Program (TPP) E-Fax Documentation - Authentication Procedures

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.25.6 where the guidance has been incorporated. This link will be removed on 12/21/2020.

IRM 25.25.6 Taxpayer Protection Program (TPP) E-FAX/Paper Case Processing & Letter 4674C Paragraph Updates

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.25.6 where the guidance has been incorporated. This link will be removed on 12/21/2020.

IRM 25.25.6 Taxpayer Protection Program (TPP) E-fax Response Procedure; Letter 5747C Online Option

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.25.6 where the guidance has been incorporated. This link will be removed on 12/21/2020.

IRM 25.25.6 Taxpayer Protection Program (TTP)Tax Year 2019; Prior Years Edited; Full Scope TPP

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.25.6 where the guidance has been incorporated. This link will be removed on 12/21/2020.

IRM 25.25.6 Temporary Guidance for TPP Authentication E-fax Option/Identification Requirements, MFT 32 Return Procedures/Efax Option (PDF)

An IRM procedural update, effective 11/20/2020, was issued to revise IRM 25.25.6 regarding Temporary Guidance for TPP Authentication E-fax Option/Identification Requirements, MFT 32 Return Procedures/Efax Option.

IRM 25.25.6 TPP E-fax Case Processing for Field Assistance, Balance Due Return Review & Non-Filer Returns Selected for TPP (PDF)

An IRM procedural update, effective 10/19/2020, was issued to revise IRM 25.25.6 regarding TPP E-fax Case Processing for Field Assistance, Balance Due Return Review & Non-Filer Returns Selected for TPP.

IRM 25.25.6 TPP Transfer Number Correction

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.25.6 where the guidance has been incorporated. This link will be removed on 12/21/2020.

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.