Part 4 - Examining Process

 

IRM 4.8.8.8 Interim Guidance to Update OIC-DATL Closing Procedures (PDF)

This interim guidance communicates changes to the process of closing Offer in Compromise Doubt as to Liability (OIC DATL) cases from Field and Specialty Examination groups to Centralized Case Processing (CCP) and Appeals through the Independent Administrative Reviewer (IAR) in Technical Services.

IRM 4.8.9.21 Re-Issued Interim Guidance on Unlocatable Taxpayers – Disposal Code 13

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.8.9.21 where the guidance has been incorporated. This link will be removed on 11/26/2020.

IRM 4.10.1 Timing of Supervisory Approval of Penalties Subject to IRC 6751(b) (PDF)

An interim guidance memorandum dated September 24, 2020 issues Field Examination specific guidance for supervisory approval of penalties subject to IRC 6751(b) until the impacted IRMs listed above are published.

IRM 4.10.4 Guidance for Addressing Currency Transaction Report Information (PDF)

The purpose of this interim guidance is to clarify actions examiners must take to analyze and document Currency Transaction Report (CTR) data during an audit conducted under Title 26 of the United States Code (USC) (i.e., the Internal Revenue Code).

IRM 4.10.9 SB/SE Field Examination Administrative Lead Sheets (PDF)

The purpose of this interim guidance memorandum is to advise SB/SE Field Examination employees of which administrative lead sheets are mandatory and generally applicable to all income tax cases.

IRM 4.12.1 Guidance of the qualified business income deduction on a substitute for return (PDF)

This memorandum provides guidance for the qualified business income (QBI) deduction on a substitute for return (SFR) prepared under IRC section 6020(b).

IRM 4.19.3 Post Publication Revision to IRM 4.19.3, IMF Automated Underreporter (AUR) Program - 6/7/2019 (PDF)

An IRM procedural update, effective 06/07/2019, was issued to revise IRM 4.19.3 regarding updates to the IMF Automated Underreporter Program.

IRM 4.19.3 Post Publication Revision to IRM 4.19.3, IMF Automated Underreporter Program - 03/07/2019 (PDF)

An IRM procedural update, effective 03/07/2019, was issued to revise IRM 4.19.3 regarding updates to the IMF Automated Underreporter Program.

IRM 4.19.3 Post Publication Revision to 4.19.3, IMF Automated Underreporter (AUR) Program - 12/13/2018 (PDF)

An IRM procedural update, effective 12/13/2018, was issued to revise IRM 4.19.3 regarding updates to the IMF Automated Underreporter (AUR) Program.

IRM 4.19.4 CAWR IRM Clarification for Number for Forms W2 Needed to Assess Late Filing Penalty - 9/5/2019 (PDF)

An IRM procedural update, effective 09/05/2019, was issued to revise IRM 4.19.4.3.1.3 regarding Number of Forms W2 Needed to Assess Late Filing Penalty.

IRM 4.19.15 New UA Codes 56 and 83; New Subsection with Specific Instructions for UA 83 - 2/28/2019 (PDF)

An IRM procedural update, effective 02/28/2019, was issued to revise IRM 4.19.15 regarding updates to the New UA Codes 56 and 83; New Subsection with Specific Instructions for UA 83.

IRM 4.19.26 Campus Backup Withholding Return Compliance Program Procedures (PDF)

An interim guidance memorandum dated July 6, 2020 was issued to revise guidance for determining liability for backup withholding tax until IRM 4.19.26, Liability Determination, Campus Backup Withholding Return Compliance Program Procedures, is published.

IRM 4.23.6 Interim Guidance on IRM Address Changes (PDF)

The purpose of this memorandum is to provide updated information on recent address changes to the IRMs listed above.

IRM 4.23.8 Interim Guidance on Due Dates and Statute Dates for Information Returns (PDF)

An interim guidance memorandum dated October 28, 2020 was issued to provide instruction on Forms W-2 and 1099 due dates, and statute dates until IRM 4.23.8 is revised.

IRM 4.23.8 Interim Guidance on Form W-2 Corrections (PDF)

The purpose of this memorandum is to provide guidance to examiners and managers working employment tax issues on requesting corrected Forms W-2, Wage & Tax Statement and W-2c, Corrected Wage & Tax Statement, at the conclusion of an examination.

IRM 4.23.8 Interim Guidance on FUTA Certifications (PDF)

An interim guidance memorandum dated September 10, 2020 was issued to revise guidance on employment tax procedures regarding FUTA certifications.

IRM 4.23.12 Processing Delinquent Employment Tax Returns with Delinquent Return Controls (No TC 150 posted) (PDF)

This memorandum provides guidance on processing delinquent employment tax returns with delinquent controls which will be incorporated in IRM 4.23.12, Delinquent Return Procedures.

IRM 4.23.21 Exempted Lead Sheets for Tax Compliance Officers (TCOs) in SB/SE Specialty Examination, Employment Tax (ET)(PDF)

The purpose of this memorandum is to clarify which lead sheets SB/SE Employment Tax (ET) Tax Compliance Officers (TCOs) are exempt from using during an employment tax examination.

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

An interim guidance memorandum dated October 22, 2020 was issued for return selection documentation, approval, and review requirements until IRM 4.23.23, Employment Tax Workload Selection and Delivery, is published.

IRM 4.24.2 Approving, Continuing, Denying or Revoking Secure Airport Terminal (SAT) Designations (PDF)

An interim guidance memorandum dated October 5, 2020 was issued to provide guidance based on Secure Airport Terminal (SAT) designations which remain in effect, until IRM 4.24.2, Excise Tax, Form 637 Excise Tax Registrations, is revised.

IRM 4.24.2 Computer Paragraph (CP) 241 Procedures for 637 Registrants (PDF)

This memorandum issues guidance on CP 241 for 637 Registration Group until Internal Revenue Manual (IRM) 4.24.2 is re-published.

IRM 4.24.2 Form 637 Initial Application Timeframes and Registration Indicators (PDF)

This memorandum issues guidance on timeframes for processing Form 637 registration applications and ensuring the 637 indicator is present on approved registrations. This guidance does not apply to 637 cases assigned to the field.

IRM 4.24.6 Processing of Delinquent Excise Tax Returns Secured by Examiner (PDF)

The purpose of this memorandum is to provide interim guidance for processing delinquent excise tax returns secured by examiners.

IRM 4.24.8 Asserting the IRC Section 6675 Excessive Claims Penalty (PDF)

This memorandum re-issues guidance in SBSE 04-1019-0037, Asserting the IRC Section 6675 Excessive Claims Penalty, issued on 10/31/2019, which provided procedures for excessive claims penalty cases under IRC §6675.

IRM 4.24.8 Revised Interim Guidance on Report Writing Regular Agreed Cases - Unpaid Claim Allowed in Full (PDF)

This memorandum supersedes and revises prior interim guidance SBSE-04-0719-0036 titled Unpaid Claim Allowed in Full – Report Writing issued July 30, 2019. Please ensure that this information is distributed to all affected employees within your organization.

IRM 4.24.8.13.7 Increases to Paid Claims During Examinations (PDF)

An interim guidance memorandum dated July 16, 2020 was issued to revise guidance based on Increases to Paid Claims During Examinations. This memorandum is a reissuance for SBSE-04-1019-0028, Increases to Paid Claims During Examinations, issued on October 10, 2019.

IRM 4.24.10 Determining the Adequacy of an Appeal in an Excise Tax Exam Case (PDF)

An interim guidance memorandum dated June 30, 2020 was issued to revise guidance based on Determining the Adequacy of an Appeal in an Excise Tax Exam Case. This memo issues guidance when determining the adequacy of a taxpayer protest until IRMs 4.24.10, 4.24.16 & 4.24.17 are published.

IRM 4.24.13 Interim Guidance - Referrals of IRC Section 6715 Penalties (PDF)

The purpose of this memorandum is to issue interim guidance regarding a change to the criteria used to determine if a Form 5346, Examination Information Report, must be completed when an IRC section 6715 (dyed fuel penalty) is proposed.

IRM 4.24.13 Prohibition of Sharing IRS Dyed Fuel Penalty Case Information with State (PDF)

An interim guidance dated November 18, 2020 issues prohibiting sharing of IRC § 6715 dyed fuel penalty case information with state agencies until IRM 4.24.13, Overview of Excise Fuel Compliance Program, is published.

IRM 4.24.15 Reissuance of Obtaining Renewable Diesel Samples (PDF)

The purpose of this memorandum is to reissue and extend SBSE-04-1218-0014 dated December 10, 2018 regarding securing renewable diesel samples.

IRM 4.24.15 Reissued Memorandum- Assessing a Penalty under IRC §6715(a)(2) without a Fuel Sample (PDF)

An interim guidance memorandum dated September 29, 2020 was issued to revise interim guidance SBSE-04-1018-0026 on establishing the presence of dye in a fuel sample subject to a penalty assessed under IRC §6715(a)(2).

IRM 4.24.21.5.3.1 Interim Guidance on IRM 4.24.21.5.3.1, No Change Excise Report Non-Filed Excise Return Report Forms, Letters and Closing Procedures, Obsoleted (PDF)

This memorandum issues guidance on IRM 4.24.21.5.3.1, No Change Excise Report Non-Filed Excise Return Report Forms, Letters and Closing Procedures, until IRM 4.24.21, Excise Tax, Case Closings is revised.

IRM 4.26.16 Interim Guidance on the IRS Authority Previously Delegated through Treasury Directive 15-41 (PDF)

A reissued interim guidance memorandum SBSE-04-1019-0046 dated November 18, 2020 conveys the authority of the IRS to take actions that were previously noted in the IRM as delegated through Treasury Directive (TD) 15-41.

IRM 4.26.3.2.6 New Inventory Orders (PDF)

An interim guidance memorandum dated April 1, 2020 issues new procedures and guidance for IRM 4.26.3.2.6, New Inventory Orders. The purpose of this memorandum is to implement new BSA Exam Case Selection (ECS) procedures to deliver inventory proactively to BSA Field Examination.

IRM 4.26.8.6.2 Interim Guidance for the Prime Lead Memorandum (Form 15221) (PDF)

An interim guidance memorandum dated July 24, 2020 was re-issued to revise guidance based on Interim Guidance for the Prime Lead Memorandum (Form 15221). This interim guidance supersedes the current instructions found in IRM sections 4.26.8.6.2, 4.26.11.11.5, and 25.1.12.9.

IRM 4.26.16 Change to FBAR Filing Verification Submission Process (PDF)

This memo issues interim guidance to update the process by which IRS accepts requests for confirmation that the government received a filed FinCEN Form 114 (formerly TD F 90-22.1), Report of Foreign Bank and Financial Accounts (FBAR), until IRM 4.26.16.4.13, FBAR Filing Verification, is revised.

IRM 4.31.2 Interim Guidance Memorandum for Syndicated Conservation Easement Examinations - IRM Deviation to Procedures in IRM 4.31.2 for TEFRA imminent statute (PDF)

The purpose of this memorandum is to notify SB/SE and LB&I Revenue Agents (RA) conducting syndicated conservation easement examinations that a deviation from the Internal Revenue Manual (IRM), LB&I Examination Process (LEP), and other administrative procedures is required when closing cases.

IRM 4.31.9 Interim Guidance on Amended Partnership Returns Filed Pursuant to Revenue Procedure 2020-23 (PDF)

Interim guidance memo LB&I-04-0520-0010 was issued on May 28, 2020 to LB&I and SB/SE employees on the process of filing and examining an amended partnership return filed pursuant to Revenue Procedure 2020-23. This memo affects IRM 4.31.9 (forthcoming new IRM).

IRM 4.31.9 Interim Guidance on the Centralized Partnership Audit Regime Field Exam Procedures (PDF)

This interim guidance memorandum effective 10/31/2019 issues the Centralized Partnership Audit Regime Field Exam Procedures. This guidance will be incorporated into a new IRM 4.31.9, BBA Centralized Partnership Audit Regime Field Exam Procedures, no later than 10/31/2021.

IRM 4.31.9 Updated Interim Guidance on Administrative Adjustment Requests (AAR) under the Bipartisan Budget Act of 2015 (BBA) Centralized Partnership Audit Regime (PDF)

Interim guidance memo LB&I-04-0320-0005 was issued on April 1, 2020 to LB&I and SB/SE employees updating guidance on the process of filing and examining an Administrative Adjustment Request (AAR) under the BBA centralized partnership audit regime. This memo affects IRM 4.31.9 (forthcoming new IRM)

IRM 4.46.3 Interim Guidance on the Merger and Acquisition (M&A) Project Team Assistance on Issues with Material Planned Staff Days (PDF)

LB&I issued Interim Guidance Memo LB&I-04-0720-0012, Interim Guidance on the Merger and Acquisition (M&A) Project Team Assistance on Issues with Material Planned Staff Days, effective 8/5/2020. This memo affects IRM 4.46.3.

IRM 4.46.3 Revised LB&I Compliance Priorities During the COVID-19 Pandemic and Approval for Deviation from IDR Process and Enforcement (PDF)

Interim guidance memo LB&I-04-0620-0011, Revised LB&I Compliance Priorities During the COVID-19 Pandemic and Approval for Deviation from IDR Process and Enforcement, was issued on June 26, 2020 to LB&I employees. Affects IRMs 4.46.3 ad 4.46.4. Supersedes LB&I-04-0320-0007 and LB&I-04-0420-0009.

IRM 4.46.4 Interim Guidance on Exceptions to IRM 4.46.4 Regarding Examinations of Listed Transactions and Transactions of Interest (PDF)

Interim Guidance Memorandum LB&I-04-0220-0004, effective 2/25/2020, issues guidance on exceptions to IRM 4.46.4 regarding examinations of listed transactions and transactions of interest until a revision to IRM 4.46.4 is published.

IRM 4.46.5 Interim Guidance on Timeframes for Cases Sent to Appeals (PDF)

This memorandum effective 8/15/2019 issues guidance on establishing and documenting timeframes for the transfer of cases to Appeals until a revision to IRM 4.46.5 is published.

IRM 4.50.3 Interim Guidance on Implementation of the Large Corporate Compliance (LCC) Program (PDF)

A memorandum titled "Interim Guidance on Implementation of the Large Corporate Compliance (LCC) Program," was issued on 5/21/2019. This memo is a predecessor to an upcoming new IRM 4.50.3, Large Corporate Compliance Program.

IRM 4.61.3 Interim Guidance on Mandatory Issue Team Consultations with APMA for Examination of Transfer Pricing Issues Involving Treaty Countries (PDF)

The memo "Interim Guidance on Mandatory Issue Team Consultations with APMA for Examination of Transfer Pricing Issues Involving Treaty Countries" was issued by LB&I on 2/19/2019. This memo updates IRM 4.61.3, Development of IRC 482 Cases.

IRM 4.61.7 Interim Guidance for Examinations with IRC 965 Issues - Statute Considerations, Examination and Classification

LB&I issued Interim Guidance Memo LB&I-04-1120-0020, Interim Guidance for Examinations with IRC 965 Issues - Statute Considerations, Examination and Classification, dated 11/17/2020. The affected IRMs are IRM 4.61.7 and IRM 25.6.23.

IRM 4.63.4 Procedures for FATCA Certification Event of Default Notices (PDF)

IRM 4.63.4 Procedures for FATCA Certification Event of Default Notices

IRM 4.70.5 Consolidation of policy statements and delegation orders into two new IRM sections (PDF)

Tax Exempt and Government Entities issued interim guidance effective August 23, 2019, to revise 52 manuals regarding Consolidation of policy statements and delegation orders into two new IRM sections.

IRM 4.71.1 Extended Modification of IDR Enforcement Timelines due to COVID-19 Considerations and Resumption of Exam Activity Post July 15, 2020 (PDF)

Tax Exempt and Government Entities issued interim guidance effective July 6, 2020 to temporarily deviate from IRM 4.71.1, 4.75.10, 4.81.5 and 4.86.5 for the Extended Modification of IDR Enforcement Timelines due to COVID-19 Considerations and Resumption of Exam Activity Post July 15, 2020.

IRM 4.71.1 Guidance for Cases Affected by a Federally Declared Disaster, or Terrorist or Military Action (PDF)

Tax Exempt and Government Entities issued interim guidance effective March 20, 2019, to revise IRM 4.71.1, 4.71.4, 4.71.5, 4.71.10, 4.71.17, 4.75.21, 7.20.2, and 25.16.1 regarding Cases Affected by a Federally Declared Disaster, or Terrorist or Military Action.

IRM 4.71.1 Interim Guidance on Tax Exempt and Government Entities Examination Process (PDF)

Tax Exempt and Government Entities issued interim guidance effective September 28, 2020, to update IRM 4.71.1, 4.71.5, 4.71.16, 4.71.17, 4.71.27, 4.75.7, 4.75.10, 4.75.40, 4.81.5, 4.86.1, and 4.86.5 regarding the Tax Exempt and Government Entities Examination Process.

IRM 4.71.6 Referral Acknowledgement Letter 4426 (PDF)

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 4.75.37 Waiver of IRC Section 7611 procedures in the examination of a claim or abatement filed by a Church (PDF)

Tax Exempt and Government Entities issued interim guidance effective July 15, 2020, to revise IRM 4.75.37 and 4.75.39 regarding waiver of IRC aection 7611 procedures in the examination of a claim or abatement filed by a church.

IRM 4.81.5 Interim Guidance on TEB Examination Procedures (PDF)

Tax Exempt Bonds issued interim guidance effective August 27, 2020, to revise IRM 4.81.5 regarding fraud and 6700 promoter penalties.

IRM 4.86.1 Customer Assistance for Indian Tribal Governments (PDF)

This memo updates Customer Assistance for Indian Tribal Governments procedures that we'll publish in IRM 4.86.1 and remove from IRM 4.88.1. This memo is effective October 15, 2020.

IRM 4.88.1 GITCA Renewal Without Full Rate Review (PDF)

Tax Exempt and Government Entities issued interim guidance effective July 15, 2020, to revise IRM 4.88.1 regarding GITCA Renewal Without Full Rate Review.

IRM 4.88.1 Procedures to Conduct Tip Agreement Compliance Reviews (PDF)

Tax Exempt and Government Entities issued interim guidance effective July 15, 2020, to revise IRM 4.88.1 regarding Procedures to Conduct Tip Agreement Compliance Reviews.

IRM 4.119.1 BMF Liability Determination; BMF Underreporter (BUR) Control - 11/21/2019 (PDF)

An IRM procedural update, effective 11/21/2019, was issued to revise IRM 4.119.1 regarding updates to the BMF Liability Determination; BMF Underreporter (BUR) Control.

IRM 4.119.4 BMF Liability Determination; BMF Underreporter (BUR) Program - 11/21/2019 (PDF)

An IRM procedural update, effective 11/21/2019, was issued to revise IRM 4.119.4 regarding updates to the BMF Liability Determination; BMF Underreporter (BUR) Program.

All Published Guidance - the Internal Revenue Manual

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