Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Part 4 - Examining Process

IRM 4.1.1 Interim Guidance on Fairness in Case Selection

The purpose of this memorandum is to issue interim guidance for applying Policy Statement P-1-236, Fairness and Integrity in Enforcement Selection, to SB/SE Examination return selection activities.

IRM 4.1.1 Interim Guidance Program Level Objective Evaluating Whether Returns are Fairly Selected

The purpose of this memorandum is to issue interim guidance introducing and explaining the new program objective for evaluating fairness in case selection.

IRM 4.1.1 Interim Guidance on Return Selection and Documentation

The purpose of this memorandum is to issue interim guidance on clear and consistent requirements for the documentation of selection, non-selection, and survey decisions, as well as, the review and approval requirements for those decisions that are made in Planning and Special Programs (PSP).

IRM 4.1.27 Interim Guidance on Return Selection Documentation Approval and Review Requirements

The purpose of this memorandum is to issue interim guidance on clear and consistent requirements for the documentation of selection, non-selection, and survey decisions, as well as, the review and approval requirements for those decisions.

IRM 4.2.2 Disaster Assistance Relief

The purpose of this memorandum is to provide guidance for SB/SE Field and Specialty Examination employees working with taxpayers who may be affected by a federally declared disaster.

IRM 4.8.9.21 Interim Guidance on Unlocatable Taxpayers - Disposal Code 13

The purpose of this memorandum is to issue interim guidance required for processing and identifying unlocatable taxpayers when a statutory notice of deficiency (SNOD) has been issued.

IRM 4.10.9 Interim Guidance on the Use of Lead Sheet 300, Civil Penalty and Approval Form

The purpose of this interim Guidance memorandum is to update requirements regarding the use of Lead Sheet 300, Civil Penalty and Approval Form.

IRM 4.19.3 Post Publication Revision to 4.19.3 IMF Automated Underreporter (AUR) Program - 11/20/2017

An IRM procedural update, effective 11/20/2017, was issued to revise IRM 4.19.3 regarding updates to the IMF Automated Underreporter (AUR) Program.

IRM 4.19.3 Post Publication Revision to 4.19.3 IMF Automated Underreporter (AUR) Program - 12/15/2017

An IRM procedural update, effective 12/15/2017, was issued to revise IRM 4.19.3 regarding updates to the IMF Automated Underreporter (AUR) Program.

IRM 4.19.3 Post Publication Revision to 4.19.3 IMF Automated Underreporter (AUR) Program - 12/19/2017

An IRM procedural update, effective 12/19/2017, was issued to revise IRM 4.19.3 regarding updates to the IMF Automated Underreporter (AUR) Program

RM 4.19.3 Post Publication Revision to 4.19.3 IMF Automated Underreporter (AUR) Program - 3/14/2018

An IRM procedural update, effective 03/14/2018, was issued to revise IRM 4.19.3 regarding updates to the IMF Automated Underreporter (AUR) Program.

IRM 4.19.3 Post Publication Revision to 4.19.3, IMF Automated Underreporter (AUR) Program - 8/23/2018

An IRM procedural update, effective 08/23/2018, was issued to revise IRM 4.19.3 regarding updates to the IMF Automated Underreporter (AUR) Program.

IRM 4.20.1 Interim Guidance Increasing the Mandatory Referral Threshold and Establishing Procedures for Referrals to Collection

This interim guidance increases the referral threshold for individual master file (IMF) cases to $250,000 and provides SB/SE Field and Specialty Examiners, excluding Estate and Gift Tax, guidance for making referrals to Collection.

IRM 4.23.23 Interim Guidance on Return Selection Documentation, Approval, and Review Requirements

The purpose of this memorandum is to issue interim guidance on clear and consistent requirements for the documentation of selection, non-selection, and survey decisions, as well as, the review and approval requirements for those decisions.

IRM 4.24.2 Initial Taxpayer Contact in Form 637 Follow-Up Reviews

SB/SE Examination-Specialty Policy issued guidance in memo SBSE-04-0816-0042 supplementing IRM 4.24.2. The purpose of this memo is to issue interim guidance reflecting changes in the manner Excise Tax Field Examination employees make initial contact with taxpayers. The memo expires Aug. 16,2017.

IRM 4.24.13 Interim Guidance for Fuel Inspection Penalty Referrals

SB/SE Exam-Specialty Policy issued guidance in memo SBSE-04-0916-0038 supplementing IRM 4.24.13. It provides guidance on the referral process for FCOs and FCAs who conduct inspections resulting in IRC 6715, Dyed Fuel Sold for Use or Used in Taxable Use violations. The memo expires Sept. 26, 2017.

IRM 4.24.15 Assessing a Penalty under IRC Section 6715(a)(2) without a Fuel Sample

The purpose of this memorandum is to issue interim guidance on establishing the presence of dye in a fuel sample subject to a penalty assessed under IRC Section 6715(a)(2).

IRM 4.24.16 - Statute Date for Fuel Inspection Related Penalties

The purpose of this interim guidance is to notify all impacted employees of a determination that IRS Counsel made in regards to statute dates for all fuel inspection related penalties.

IRM 4.24.18 Interim Guidance on Return Selection Documentation Approval and Review Requirements

The purpose of this memorandum is to issue interim guidance on clear and consistent requirements for the documentation of selection, non-selection, and survey decisions, as well as, the review and approval requirements for those decisions.

IRM 4.24.21 Interim Guidance Procedures for Timeframes to Close Agreed and No-Change Examinations

The purpose of this memorandum is to provide interim guidance to revise the current timeframes for closing agreed and/or no-change examinations.

IRM 4.26.9 Reissuance of SBSE-04-0417-0010, Addressing Prepaid Access Issues in Bank Secrecy Act Examination Cases

This interim guidance conveys new IRM 4.26.9.12 subsection, Prepaid Access, which contains an overview of and procedures for addressing prepaid access issues encountered in Bank Secrecy Act (BSA) examination cases.

IRM 4.26.11 Issuance of Publication 1 and Publication 5264 with Initial Taxpayer Contact in Title 26 Bank Secrecy Act Examinations

The purpose of this memorandum is to issue interim guidance reflecting changes in the issuance of Publication 1, Your Rights as a Taxpayer, in BSA Title 26 examinations.

IRM 4.31 Interim Guidance on Administrative Adjustment Requests (AAR) under the Bipartisan Budget Act of 2015 (BBA) Centralized Partnership Audit Regime

Interim guidance memo LB&I-04-0418-009 was issued on April 16, 2018 to LB&I and SB/SE employees on the process of filing and examining an Administrative Adjustment Request (AAR) under the BBA centralized partnership audit regime. This IG memo affects IRM 4.31 and 4.46.

IRM 4.31 Interim Guidance on Initial Taxpayer Contact in Partnership Examinations and Elections into the Bipartisan Budget Act of 2015 (BBA)

LB&I and SB/SE jointly issued this interim guidance to LB&I and SB/SE employees on initial contact with taxpayers in partnership examinations and elections into the BBA centralized partnership audit regime for tax periods beginning after November 2, 2015 and before January 1, 2018.

IRM 4.31.3 Revised Instructions for LB&I TEFRA Partnership Examinations

A memo titled "Revised Instructions for LB&I TEFRA Partnership Examinations" effective 06/01/2018 provides instructions for managing the TEFRA Linkage Process for LB&I taxpayers classified as TEFRA partnerships. This memo affects IRM 4.31.3.

IRM 4.32.2 Interim Guidance on Promoter/Preparer Selection, Documentation, Approval and Review Requirements

The purpose of this memorandum is to issue interim guidance on clear and consistent requirements for the documentation of selection, non-selection, and survey decisions, as well as, the review and approval requirements for those decisions.

IRM 4.32.2 Interim Guidance on Return Selection Documentation, Approval, and Review Requirements

The purpose of this memorandum is to issue interim guidance on clear and consistent requirements for the documentation of selection, non-selection, and survey decisions, as well as, the review and approval requirements for those decisions.

IRM 4.46.3 Interim Guidance on Inspection of Key Officer and Executive Returns

An interim guidance memorandum effective 6/13/2017 was issued to revise IRM 4.46.3 regarding inspection of key officer and executive returns.

IRM 4.46.3 Interim Instructions on Issuance of Mandatory Transfer Pricing Information Document Request (IDR) in LB&I Examinations

An interim guidance memo effective 01/12/2018 was issued regarding certain changes to requirements for issuing the mandatory transfer pricing IDR. IRM 4.46.3, IRM 4.46.4 and IRM 4.60.8 are the affected IRM sections.

IRM 4.60.1 Interim Guidance on Record Keeping Requirements for Traditional Automatic Exchange of Information (AEOI)

LB&I issued an interim guidance memo to update IRM 4.60.1 titled "Interim Guidance on Record Keeping Requirements for Traditional Automatic Exchange of Information (AEOI)", effective 6/29/2018.

IRM 4.61 LB&I Guidelines for Handling Delinquent Forms 1120-F and Requests for Waiver Pursuant to Treas. Reg. 1.882-4(a)(3)(ii)

An interim guidance memo dated February 1, 2018 was issued to provide guidance on handling delinquent Forms 1120-F and waiver requests pursuant to Treas. Reg. Section 1.882-4(a)(3)(ii) until IRM 4.61 is revised.

IRM 4.61.3 Country-by-Country Report Guidance and Procedures for Large Business and International (LB&I) Division

An interim guidance memorandum effective 10/12/2017 was issued to revise IRM 4.61.3 regarding Country-by-Country Report Guidance and Procedures for Large Business and International (LB&I) Division.

IRM 4.61.3 Release of Transfer Pricing Examination Process and Interim Instructions for Sharing with Taxpayers

LB&I issued Interim Guidance Memo LB&I-04-0618-012, Release of Transfer Pricing Examination Process and Interim Instructions for Sharing with Taxpayers, on June 29, 2018. This memorandum updates IRM 4.61.3, Development of IRM 482 Cases.

IRM 4.71.1 Definitely Determinable Cash Balance Plan Benefit Formulas

Employee Plans issued interim guidance effective April 7, 2017, to revise IRM 4.71.1 and IRM 7.11.1 regarding Definitely Determinable Cash Balance Plan Benefit Formulas.

IRM 4.71.6 Referral Acknowledgement Letter 4426

Compliance Planning and Classification issued interim guidance effective September 15, 2017, to revise IRM 4.71.6, IRM 4.75.5, IRM 4.81.2, IRM 4.86.2, and IRM 4.90.6 regarding Referral Acknowledgement Letter 4426.

IRM 4.71.13 Procedures for Requests for Relief from Retroactive Revocation or Modification of a Determination under IRC Section 7805(b)

Tax Exempt and Government Entities issued interim guidance effective January 5, 2018, to revise IRM 4.71.13 and IRM 4.75.13 regarding Procedures for Requests for Relief from Retroactive Revocation or Modification of a Determination under IRC Section 7805(b).

IRM 4.71.14 Interim Guidance on Cases Subject to Mandatory Review

Tax Exempt and Government Entities issued interim guidance effective October 1, 2017, to revise IRM 4.71.14, IRM 4.75.16, IRM 4.75.17, IRM 4.81.14, IRM 4.82.2, IRM 4.86.10, IRM 4.90.11, IRM 7.11.9, and IRM 7.20.5 regarding Cases Subject to Mandatory Review.

IRM 4.72.13 Missing Participants and Beneficiaries and Required Minimum Distributions Section 403(b) Plans

Employee Plans Examinations issued interim guidance effective February 23, 2018 to revise IRM 4.72.13 regarding Missing Participants and Beneficiaries and Required Minimum Distributions Section 403(b) Plans.

IRM 4.75 New Procedures for Employment Tax Issues under IRC 7436

Exempt Organizations Examinations issued interim guidance effective April 17, 2018, to revise IRM chapters 4.75 and 4.90 regarding New Procedures for Employment Tax Issues under IRC 7436.

IRM 4.75.13 Reissuance of IRM Sections Impacted by the Realignment of Work between TE GE and Chief Counsel TEGE

Exempt Organizations reissued interim guidance effective January 26, 2017, to revise IRM sections 4.75.13, 4.75.15, 4.75.16, 4.75.36, 4.75.37, 4.76.4, 7.1.2, 7.1.4, 7.27.30, 7.29.1 and 7.29.3 regarding IRM Sections Impacted by the Realignment of Work between TE/GE and Chief Counsel (TEGE).

IRM 4.75.16 EO Classification Settlement Program Case Processing

Exempt Organizations Examinations issued interim guidance effective October 31, 2016, to update IRM 4.75.16 and IRM 4.75.21 regarding EO Classification Settlement Program - Case Processing.

IRM 4.75.16 Form 3210 Not Required When Closing 100% Electronic Cases to P&M Closing Group

Three Tax Exempt and Government Entities functional subdivisions jointly issued interim guidance effective February 8, 2018 to revise IRM 4.75.16, 4.81.5, 4.86.5, 4.86.10 and 4.90.12 regarding Form 3210 Not Required When Closing 100% Electronic Cases to P&M Closing Group.

IRM 4.75.16 Surveying Returns

On April 29, 2016, Exempt Organizations Examinations issued interim guidance to revise IRM 4.75.16 regarding surveying returns.

IRM 4.81.5 Interim Guidance on New Case Closing Procedures

Tax Exempts Bonds issued interim guidance effective October 18, 2016 to update IRM 4.81.5 regarding New Case Closing Procedures.

IRM 4.81.5 TEB Case Closing Procedures for Protested Unagreed Cases

Tax Exempt Bonds issued interim guidance effective June 21, 2018 to revise IRM 4.81.5, IRM 4.81.14, and IRM 4.82.2 regarding TEB Case Closing Procedures for Protested Unagreed Cases.

IRM 4.81.6 Interim Guidance on Closing Agreements for Tax-Exempt Bonds

Indian Tribal Governments and Tax Exempt Bonds issued interim guidance effective July 16, 2018 to revise IRM 4.81.6 regarding Interim Guidance on Closing Agreements for Tax-Exempt Bonds.

IRM 4.86.5 Reissuance: Initial Taxpayer Contact in Examination Cases

Indian Tribal Governments/Tax Exempt Bonds reissued interim guidance effective October 23, 2018, to revise IRM 4.86.5 regarding Initial Taxpayer Contact in Examination Cases.

IRM 4.86.5 ITG Case Closing Procedures for Cases Subject to Mandatory Review

Indian Tribal Governments/Tax Exempt Bonds issued interim guidance effective March 9, 2018, to revise IRM 4.86.5 regarding ITG Case Closing Procedures for Cases Subject to Mandatory Review.

IRM 4.88.1 Interim Guidance on the Direct Pay of Tribal Lease Funds(including HEARTH Act leases)

Indian Tribal Governments issued interim guidance effective June 8, 2017 to revise IRM 4.88.1 regarding Direct Pay of Tribal Lease Funds (including HEARTH Act leases).

IRM 4.90.9 Updated Instructions for Employers Filing Forms W-2 or W-2c After an Agreed Employment Tax Examination and Procedures for Tickler Files

Federal, State and Local Governments issued interim guidance effective April 28, 2017, to revise IRM 4.90.9 regarding Updated Instructions for Employers Filing Forms W-2 or W-2c After an Agreed Employment Tax Examination and Procedures for Tickler Files

All Published Guidance - the Internal Revenue Manual

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