Part 4 - Examining Process

IRM 4.1.1 Interim Guidance on Return Selection and Documentation (PDF)

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 (PDF)

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 (PDF)

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 (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 4.10.9 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 New Standard Explanations for the Tax Cuts and Jobs Act (TCJA) and PATH Act (PDF)

The purpose of this interim guidance is to add 18 new standard explanations because of the Tax Cuts and Jobs Act (TCJA) and two new standard explanations because of the PATH Act.

IRM 4.10.10 Interim Guidance Adding New Standard Explanations for the Tax Cuts and Jobs Act (TCJA) (PDF)

The purpose of this interim guidance is to add 18 new standard explanations because of the Tax Cuts and Jobs Act (TCJA). These standard explanations are shown in Attachment 1 - SBSE-04-0419-0006 and can be used immediately.

IRM 4.10.10 Interim Guidance Revising Two Standard Explanations and Adding a New Filer Bridge Standard Explanation (PDF)

The purpose of this interim guidance is to revise standard explanation #7643 for the disallowance of the earned income credit (EIC) when the residency test is not met and to revise standard explanation #8115 for the failure to file penalty for tax years 2018 and 2019.

IRM 4.10.21 Procedures for Accepting Delinquent Withholding Tax Returns in Connection with Withholding Agent Disclosure (PDF)

An interim guidance memo titled "Procedures for Accepting Delinquent Withholding Tax Returns in Connection with Withholding Agent Disclosure" was issued on 2/27/2019 to revise IRM 4.10.21.

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.

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

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 - 12/19/2017 (PDF)

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

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

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 - 11/20/2017 (PDF)

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 4.19.15 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 4.23.23 Interim Guidance on Return Selection Documentation, Approval, and Review Requirements (PDF)

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 4.24.8 Unpaid Claim Allowed in Full - Report Writing (PDF)

The purpose of this memorandum is to issue interim guidance for report writing procedures for unpaid excise tax claims allowed in full without additional tax 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 Obtaining Renewable Diesel Samples (PDF)

The purpose of this memorandum is to issue interim guidance regarding securing renewable diesel samples.

IRM 4.24.16 - Statute Date for Fuel Inspection Related Penalties (PDF)

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 (PDF)

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

This IG conveys the authority of the IRS to take actions that were previously noted in the IRM as delegated through Treasury Directive (TD) 15-41. The IRS, with concurrence of the Financial Crimes Enforcement Network (FinCEN), rendered TD 15-41 obsolete when it was cancelled as of June 5, 2017.

IRM 4.26.6 Initial Taxpayer Contact in Bank Secrecy Act Examinations (PDF)

This memorandum reissues guidance issued in SBSE-04-0917-0068, Initial Taxpayer Contact in Bank Secrecy Act Examinations, which reflects changes in the way SB/SE BSA Field Examination employees are required to make initial contact with taxpayers.

IRM 4.26.9 Addressing Prepaid Access Issues in Bank Secrecy Act Examination Cases (PDF)

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 (PDF)

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 (PDF)

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) (PDF)

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 (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 4.32.2 Interim Guidance on Promoter/Preparer Selection, Documentation, Approval and Review Requirements (PDF)

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 (PDF)

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

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) (PDF)

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) (PDF)

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 (PDF)

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 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 4.61.3 Release of Transfer Pricing Examination Process and Interim Instructions for Sharing with Taxpayers (PDF)

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 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 4.71.6 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 4.71.13 Procedures for Requests for Relief from Retroactive Revocation or Modification of a Determination under IRC Section 7805(b) (PDF)

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 (PDF)

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 (PDF)

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

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 Form 3210 Not Required When Closing 100% Electronic Cases to P&M Closing Group (PDF)

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.

All Published Guidance - the Internal Revenue Manual

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