Part 25 - Special Topics

 

IRM 25.2.1 Form 211 Operating Division Classifier and SME Feedback (PDF) PDF

This instruction revises the procedures for Subject Matter Experts (SMEs) or Classifiers who provide feedback to the Whistleblower Office (WO) for those cases assigned to the operating division that are not sent forward to the examination or investigative functions for further case development.

IRM 25.2.2 Processing Classifier and SME Feedback (PDF) PDF

This instruction revises the procedures for Subject Matter Experts (SMEs) or Classifiers who provide feedback to the Whistleblower Office (WO) for those cases assigned to the operating division that are not sent forward to the examination or investigative functions for further case development.

IRM 25.21.4 Interim Guidance on Employer Shared Responsibility Payment (ESRP) (PDF) 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) 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) 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 MFT32 Reversal Process Changes, TPP Prisoner Inquiries (PDF) PDF

An IRM procedural update, effective 02/05/2021, was issued to revise IRM 25.25.6 regarding MFT32 Reversal Process Changes, TPP Prisoner Inquiries.

IRM 25.25.6 Taxpayer Advocate TPP-HRA Procedures; Field Assistance Case Control Instructions; MFT32/TC 971 AC 129 (PDF) PDF

An IRM procedural update, effective 03/09/2021, was issued to revise IRM 25.25.6 regarding Taxpayer Advocate TPP-HRA Procedures; Field Assistance Case Control Instructions; MFT32/TC 971 AC 129.

IRM 25.25.6 Temporary Guidance for TPP Authentication E-fax Option/Identification Requirements, MFT 32 Return Procedures/Efax Option (PDF) 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) 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 Letter Requirements; MEF 1040X TPP Notices; TAS TPP Letter; TC 971 AC 123 MISC (PDF) PDF

An IRM procedural update, effective 04/16/2021, was issued to revise IRM 25.25.6 regarding TPP Letter Requirements; MEF 1040X TPP Notices; TAS TPP Letter; TC 971 AC 123 MISC.

IRM 25.25.6 TPP/NON-TPP Letter Inquiries; Requirements; TC 971 AC 124; Prisoner TPP Letter Responses (PDF) PDF

An IRM procedural update, effective 04/23/2021, was issued to revise IRM 25.25.6 regarding TPP/NON-TPP Letter Inquiries; TC 971 AC 124; Prisoner TPP Letter Responses.

All Published Guidance - the Internal Revenue Manual

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