Part 4 - Examining Process

 

IRM 4.8.8.8 Interim Guidance to Update OIC-DATL Closing Procedures (PDF) 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 4.10.1 Timing of Supervisory Approval of Penalties Subject to IRC 6751(b) (PDF) 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) 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) 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 4.10.10 Interim Guidance Revising, Adding and Removing Standard Penalty and Addition to Tax Explanations (PDF) PDF

Interim guidance memorandum, Revising, Adding and Removing Standard Penalty and Addition to Tax Explanations, effective 2/18/2021, was issued to revise IRM 4.10.10, Examination of Returns, Paragraphs and Explanation of Adjustments.

IRM 4.10.10 Interim Guidance Revising and Adding Standard Paragraph Explanations (PDF) PDF

An interim guidance memorandum dated December 8, 2020 was issued to revise IRM 4.10.10 regarding Revising and Adding Standard Paragraph Explanations into the Report Generation Software (RGS).

IRM 4.12.1 Guidance of the qualified business income deduction on a substitute for return (PDF) 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 4.19.19 Fast Track Procedures (W&I) (PDF) PDF

An IRM procedural update, effective 01/06/2021, was issued to add IRM 4.19.19.2.2.1 regarding procedures for W&I when Answering Calls on the Fast Track Extension.

IRM 4.19.26 Campus Backup Withholding Return Compliance Program Procedures (PDF) 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 4.23.21 Exempted Lead Sheets for Tax Compliance Officers (TCOs) in SB/SE Specialty Examination, Employment Tax (ET)(PDF) 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

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.23.23 where the guidance has been incorporated. This link will be removed on 8/2/2021.

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

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

IRM 4.24.10 Determining the Adequacy of an Appeal in an Excise Tax Exam Case (PDF) 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 4.24.15 Reissuance of Obtaining Renewable Diesel Samples (PDF) PDF

The purpose of this memorandum is to reissue interim guidance in SBSE-04-1119-0058 dated November 6, 2019, regarding securing renewable diesel samples. New control number is SBSE-04-1220-0097 with an expiration date of December 2, 2021.

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) 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 4.24.22 Interim Guidance on Processing Interest Bearing Fuel Claims Utilizing MFT 40 (PDF) PDF

To effectively process and track the backlog of 7,405 interest bearing fuel claims received in Cincinnati Campus, Excise due to COVID-19. It is recommended to implement processing procedures for the Interest-Bearing Fuel Claims to ensure the taxpayer is paid the principal amount of the claim systemically in a manner that also protects the Service.

IRM 4.26.3.2.6 New Inventory Orders (PDF) 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) 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

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.26.16 where the guidance has been incorporated. This link will be removed on 8/2/2021.

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

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.26.16 where the guidance has been incorporated. This link will be removed on 8/2/2021.

IRM 4.26.17 Deviation for FBAR Compliance Activity in COVID-19 Environment (PDF) PDF

This memorandum issues updated guidance for Report of Foreign Bank and Financial Accounts (FBAR) compliance activity in the ongoing COVID-19 environment.

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) 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 Deviation of Established Time Frames Described in Interim Guidance Memorandum LB&I-04-1019-010 as it Pertains to SCE CIP/Campaign Cases Audited Under (PDF) PDF

LB&I and SB/SE jointly issued IG memo LB&I-04-1020-0019,Deviation of Established Time Frames Described in Interim Guidance Memo LB&I-04-1019-010 as it Pertains to SCE CIP/Campaign Cases Audited Under the Centralized Partnership Audit Regime of the BBA, on Nov. 12, 2020, affecting IRM 4.31.9.

IRM 4.31.9 Interim Guidance on Amended Partnership Returns Filed Pursuant to Revenue Procedure 2020-23 (PDF) 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) 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) 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 Extended Approval for Deviation from IDR Process and Enforcement and Continuation of Examination Activities During the COVID-19 Pandemic PDF

LB&I issued Interim Guidance Memo LB&I-04-0621-0005, Extended Approval for Deviation from IDR Process and Enforcement and Continuation of Examination Activities During the COVID-19 Pandemic, effective 6/16/2021. This memo affects IRM 4.46.3 and IRM 4.46.4.

IRM 4.46.3 Interim Guidance on the Merger and Acquisition (M&A) Project Team Assistance on Issues with Material Planned Staff Days (PDF) 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 Policy Statement 4-5 Guidance (PDF) PDF

Policy Statement 4-5 Guidance. Effective Date 06/09/2021. Affected IRM: 4.46.3

IRM 4.46.4 Interim Guidance on Exceptions to IRM 4.46.4 Regarding Examinations of Listed Transactions and Transactions of Interest (PDF) 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) 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 4.61.7 Interim Guidance for Examinations with IRC 965 Issues - Statute Considerations, Examination and Classification PDF

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) 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 Further Extended Modification of Exam Activity PDF

Tax Exempt and Government Entities issued interim guidance effective June 28, 2021 to temporarily deviate from IRM 4.71, 4.72, 4.75, 4.81 and 4.86 with a Further Extended Modification of Exam Activity.

IRM 4.71.1 Interim Guidance on Letter Consolidation (PDF) PDF

Tax Exempt and Government Entities issued interim guidance effective February 2, 2021, to update IRM 4.71, 4.72, 4.75, 4.81, 4.86, 7.1, 7.2, 7.11 and 7.13 regarding the completion of a letter consolidation project.

IRM 4.71.1 Interim Guidance on Tax Exempt and Government Entities Examination Process (PDF) 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) 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 4.75.12 Interim Guidance on Verifying Forms 8976 Were Filed and Applicable Penalties (PDF) PDF

Exempt Organization Examinations issued interim guidance effective March 1, 2021, to update IRM 4.75.12, in regard to Verifying Forms 8976 Were Filed and Applicable Penalties.

IRM 4.75.37 Waiver of IRC Section 7611 procedures in the examination of a claim or abatement filed by a Church (PDF) 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) 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) 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) 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) 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 33.3.6.2.1 Interim Guidance on Designation of Cases for Litigation (PDF) PDF

This memorandum provides interim guidance to the field on the criteria that should be applied in considering if a request for designation for litigation should be made to the Office of Chief Counsel.

All Published Guidance - the Internal Revenue Manual

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