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 Re-Issued Interim Guidance on Unlocatable Taxpayers - Disposal Code 13 (PDF)

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 4.10.4 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 4.10.9 Interim Guidance on the Use of Lead Sheet 300, Civil Penalty and Approval Form (PDF)

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

IRM 4.10.10 Interim Guidance Adding Standard Explanations (PDF)

Purpose of this interim guidance is to add new standard explanations that can be used immediately, as shown in Attachment 1.

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

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 4.19.4 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 4.20.1 Interim Guidance Increasing the Mandatory Referral Threshold and Establishing Procedures for Referrals to Collection (PDF)

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 4.23.6 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 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 4.23.10 Interim Guidance on Railroad Examination Policy (PDF)

The purpose of this memorandum is to provide revised guidance to SB/SE Employment Tax (ET) Managers and Examiners on railroad examinations.

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 Reissuance of Interim Guidance on Return Selection Documentation, Approval, and Review Requirements (PDF)

This memorandum reissues interim guidance SBSE-04-0817-0054 which issued guidance 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 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 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 Unpaid Claim Allowed in Full - Report Writing (PDF)

This memorandum re-issues guidance in SBSE-04-0918-0028, Unpaid Claims Allowed in Full - Report Writing, issued 09/19/2018, for report writing procedures for unpaid excise tax claims allowed in full without additional tax proposed.

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

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 4.24.15 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 4.24.21 Interim Guidance Procedures for Timeframes to Close Agreed and No-Change Examinations (PDF)

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

IRM 4.26.5 Interim Guidance on the IRS Authority Previously Delegated through Treasury Directive 15-41 (PDF)

This memo is a reissuance of interim guidance SBSE-04-0818-0017 which 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 4.26.8 Interim Guidance for the Prime Lead Memorandum (PDF)

This memorandum provides interim guidance to improve communications, reporting, efficiency, and enhance BSA referrals to Criminal Investigation (CI) by clarifying existing procedures on the use and tracking of Prime Lead Memorandums (PLM).

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

IG Memo LBI-04-0719-006 was issued on 7/3/2019 to LB&I and SB/SE on initial contact with taxpayers in partnership examinations and elections into the BBA centralized partnership audit regime for tax periods beginning after 11/2/15 and before 1/1/18. This memo reissues IG memo LBI-04-0617-003.

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 4.31.3 Revised Instructions for LB&I TEFRA Partnership Examinations (PDF)

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

Interim guidance memo LB&I-04-0320-0005 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 4.46.4 Approval for Deviation from IDR Process and Enforcement (PDF)

LB&I issued Interim Guidance Memorandum LB&I-04-0320-0007, Approval for Deviation from IDR Process and Enforcement, effective March 25, 2020. This memo affects IRM 4.46.4, LB&I Examination Process - Executing the Examination.

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 4.61.14 Reissuance: LB&I Guidelines for Handling Delinquent Forms 1120-F and Requests for Waiver Pursuant to Treas. Reg. § 1.882-4(a)(3)(ii) (PDF)

This memorandum dated January 24, 2020, 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 new IRM 4.61,14 is published. This memo reissues the guidance contained in IG Memorandum LB&I-04-0218-007.

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 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 IDR Enforcement Timelines due to COVID-19 Considerations (PDF)

Tax Exempt and Government Entities issued a temporary deviation from the IRM effective April 6, 2020, with respect to IRM 4.71.1, 4.75.10, 4.81.5, and 4.86.5 regarding IDR Enforcement Timelines due to COVID-19 Considerations.

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 New Procedures for Employment Tax Issues under IRC 7436 (PDF)

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 4.119.1 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.