This page contains interim guidance relating to instructions in IRM Part 25 currently in effect but not yet published in the Internal Revenue Manual (IRM).
The purpose of this memorandum is to issue guidance on the individual shared responsibility payment (SRP) assessment statute expiration date (ASED) and provide language required for valid extension by consent.
This memo reissues Interim Guidance SBSE-25-0517-0031, dated May 25, 2017, on the elimination of Form 895, Notice of Statute Expiration, requirement for W&I and SB/SE Correspondence Examination, Tax Equity and Fiscal Responsibility Act (TEFRA), and Examination Centralized Case Processing (CCP).
Tax Exempt and Government Entities issued interim guidance for a future IRM 25.13.2 effective August 23, 2017, regarding TE/GE Taxpayer
This guidance provides a centralized procedure for Appeals technical employees to initiate account mirroring requests to the Cincinnati Centralized Innocent Spouse Organization (CCISO) for certain cases and for APS to refer to new CCISO procedures in IRM 25.15.9 when closing innocent spouse cases.
Expiration Date: 8/2/2019
Expiration Date: 8/2/2019
IRM 25.16.1 Reissue Interim Guidance, Disaster Assistance and Emergency Relief Policy Change, due to Extended Expiration Date
This memo reissues SBSE-25-0617-0025 authorizing the SBSE Deputy Commissioner, to expand Disaster policy consistent with actions taken by the Commissioner during Hurricane Matthew and provides the Commissioner the flexibility to provide the same relief during future Disaster events.
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.