This page contains interim guidance relating to instructions in IRM Part 4 currently in effect but not yet published in the Internal Revenue Manual (IRM). IRM 4.10.3 Reissue Interim Guidance for Group Manager Concurrence Meeting (GMCM) PDF This memorandum issues Field Examination specific guidance on the time requirements to conduct the GMCM until IRM 4.10.3 is published. Reissue IG Memorandum SBSE-01-1019-0042 dated October 16, 2019. IRM 4.10.3 Reissue Interim Guidance (IG) for Timing of Supervisory Approval of Penalties Subject to IRC 6751(b) PDF The interim guidance SBSE-04-0922-0075 effective immediately regarding the timing of supervisory approval for penalties subject to IRC 6751(b) is a reissuance of interim guidance SBSE-04-0920-0054 dated 9/24/2020. 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 4.10.4 Reissue Interim Guidance for Addressing Currency Transaction Report Information PDF This memorandum reissues interim guidance IRM 4.10.4 Reissue Interim Guidance for Addressing Currency Transaction Report Information (SBSE-04-0821-0043 ), dated August 20, 2021. IRM 4.10.6 Supervisory Approval for Penalty Abatement PDF An interim Guidance, SBSE-04-0922-0063, effective 9/28/2022, has been issued to update IRM 4.10.6 regarding Supervisory approval for penalty abatement. IRM 4.10.10 Interim Guidance Revising Standard Explanations PDF An Interim Guidance Memo effective 01/23/2023 was issued to revise seventeen standard explanations until IRM 4.10.10 is updated. IRM 4.10.15 Interim Guidance on Deleting Report Generation Software (RGS) Cases PDF An Interim Guidance Memorandum, effective 2/26/2023 has been issued to revise IRM 4.10.15 regarding instructions for the deletion of cases on the Report Generation Software (RGS). IRM 4.10.27 Interim Guidance for Routing of Identity Theft Account Adjustment Requests PDF This memorandum issues guidance to SB/SE Field Examination and LB&I on where to send ID Theft taxpayer account adjustment requests until IRM 4.10.27, Identity Theft Case Processing for Field Examiners, is published. IRM 4.11.11 Interim Guidance for Examining Tax Returns Reporting Net Operating Losses PDF This memorandum issues guidance to SB/SE and LB&I Examination operations on ensuring awareness of taxpayer's actions with respect to carrybacks when examining tax returns reporting a net operating loss. IRM 4.11.51 Interim Guidance for Submitting Return Preparer Penalty Referrals PDF An interim guidance effective 08/17/2022 was issued to revise IRM 4.11.51 regarding Submitting Return Preparer Penalty Referrals. IRM 4.12.1 Reissue IG Memorandum SBSE-04-1221- 0068; Formerly SBSE-04-1219-0054, for the Qualified Business Income Deduction on a Substitute for Return PDF This Interim Guidance effective 9/29/2022 Reissues Interim Guidance Memorandum SBSE-04-1221-0068; Formerly SBSE-04-1219-0054, regarding the Qualified Business Income Deduction on a Substitute for Return to update IRMs 4.12.1, 4.19.15, & 4.19.17. IRM 4.19.14 Schedule C and Form 1099-K; Qualifying Relative Residence Supporting Documentation PDF An IRM procedural update, effective 02/07/2023, was issued to revise IRM 4.19.14 regarding Schedule C and Form 1099-K; Qualifying Relative Residence Supporting Documentation IRM 4.19.14 Valid Social Security Number (SSN) for the Earned Income Tax Credit (EITC) PDF An IRM procedural update, effective 01/19/2023, was issued to revise IRM 4.19.14.6(5) regarding Valid Social Security Number (SSN) for the Earned Income Tax Credit (EITC). IRM 4.19.19 Updated the Address SB/SE Corr Examination; Added the Amended Refund Hotline PDF An IRM procedural update, effective 01/03/2023, was issued to revise IRM 4.19.19.16 regarding Updating the Address SB/SE Corr Examination; Added the Amended Refund Hotline. IRM 4.19.19 Updated to Provide Clarity for Controlling the Call PDF An IRM procedural update, effective 02/28/2023, was issued to revise IRM 4.19.19.2.3 regarding an Update to Provide Clarity for Controlling the Call. IRM 4.23.10 Temporary Guidance on Additional Use of Letter 1024-T PDF This memorandum issues guidance on an additional use of Letter 1024-T, Employment Tax Return Accepted as Filed, until IRM 4.23.10 and IRM 4.23.12 are revised. IRM 4.24.2 Interim Guidance on Registration Tests for Form 637 Registrations Other than Under IRC 4101, including new G Registrations PDF This memorandum provides guidance on the registration tests that must be met for Forms 637, Application for Registration (For Certain Excise Activities), received for activities other than under IRC 4101, including new G Registrations. IRM 4.24.8 Interim Guidance on Revised Report Writing Procedures for Claims PDF An Interim Guidance Memorandum has been issued to update IRM 4.24.8, effective 1/4/2023 regarding revised report writing procedures for claims. IRM 4.24.10 Extend and Update Guidance on Determining the Adequacy of an Appeal in an Excise Tax Exam Case PDF An interim guidance effective 09/29/2022 was issued to revise IRMs 4.24.10, 4.24.16, & 4.24.17 regarding the extension and updating of guidance for determining the adequacy of an appeal in an excise tax exam case. IRM 4.24.16 Fuel Related Penalty Package Enclosures for Letter 3145, 30- Day Letter for Fuel Related Proposed Penalties and Letter 3057, Refusal Letter Under IRC PDF This memorandum issues interim guidance for a change in fuel related penalty package enclosures to be included with Letter 3145 and Letter 3057 until IRM 4.24.16, Excise Fuel Compliance Report Writing, Case Processing and Appeals Procedures is published. IRM 4.24.21.5.3.1 Re-Issuance of Interim Guidance on No Change Excise Report Non-Filed Excise Return Report Forms, Letters and Closing Procedures, Obsoleted PDF This memorandum reissues interim guidance, IRM 4.24.21.5.3.1, Re-Issuance of Interim Guidance on No Change Excise Report Non-Filed Excise Return Report Forms, Letters and Closing Procedures, Obsoleted (SBSE-04-0920-0064) dated September 10, 2020. IRM 4.24.21.5.3 Revised Closing Procedures for No Change Excise Examinations PDF An interim guidance effective 10/5/21 was issued to revise IRM 4.24.21.5.3 regarding Revised Closing Procedures for No Change Excise Examinations. IRM 4.25.2 - Estate Tax Closing Letter Requests 12/2/2021 PDF An interim procedural update effective 12/2/2021 was issued for IRM 4.25.2.5.10 Estate Tax Closing Letter Requests. IRM 4.25.11 Interim Guidance on the preparation of Form 6111, IRC 2032A Special Election Referral Package Checklist PDF This memorandum issues guidance on the preparation of Form 6111, IRC 2032A Election Referral Package Checklist, until IRM 4.25.11.2 is published. IRM 4.26.17 Updated Deviation for FBAR Compliance Activity PDF An Interim Guidance Memorandum, effective 12/12/2022 has been issued to revise IRM section 4.26.17 regarding an Updated Deviation for FBAR Compliance Activity. This IG memo supercedes IG SBSE-04-1120-0074. IRM 4.30.2 Obsoletion/Withdrawal of LB&I Field Directives PDF An interim guidance memo effective January 26, 2022 was issued to obsolete or withdraw certain LB&I field directives. IRM 4.31 Guidance on the Revocation of Internal Revenue Code Section 754 Election Procedures PDF This memorandum outlines new procedures for use by LB&I and SB/SE employees when determining whether to approve or deny a request filed by a partnership to revoke its election to adjust the basis of partnership property under IRC section 754. Effective 8/26/2021. IRM 4.31 and IRM 4.8.8. IRM 4.31 Interim Guidance on Implementation of the Large Partnership Compliance Pilot Program PDF Interim Guidance Memo LB&I-04-1021-0017, Interim Guidance on Implementation of the Large Partnership Compliance Pilot Program, was issued on 10/21/2021. It affects IRM 4.31, IRM 4.46.3 and IR 4.50.2. IRM 4.31.2 IGM for Syndicated Conservation Easement Examinations - IRM Deviation to Procedures in IRM 4.31.2 for TEFRA imminent statute of limitation cases PDF IGM for Syndicated Conservation Easement Examinations - IRM Deviation to Procedures in IRM 4.31.2 for TEFRA imminent statute of limitation cases. This IGM replaces the previously issued memorandum SBSE-04 0320-0016, which expired on March 27, 2022. IRM 4.31.2 Interim Guidance for TEFRA Partnership Examinations with IRC 965 Issues - Statute Considerations, Examination and Classification PDF LB&I issued Interim Guidance Memo LB&I-04-0821-0010, Interim Guidance for TEFRA Partnership Examinations with IRC 965 Issues - Statute Considerations, Examination and Classification, on August 20, 2021. This memo affects IRM 4.31.2. IRM 4.31.9 Deviation from Established Time Frames Described in IRM 4.31.9 Regarding 2018, 2019 and 2020 Syndicated Conservation Easement Compliance Initiative PDF Deviation from Established Time Frames Described in IRM 4.31.9 Regarding 2018, 2019 and 2020 SCE CIP and Campaign Cases Audited under BBA. Effective date: 11/17/2022. IRM 4.31.9 Interim Guidance for BBA Partnership Examinations with IRC 965 Issues - Statute Considerations, Examination and Classification PDF LB&I issued Interim Guidance Memo LB&I-04-0821-0009, Interim Guidance for BBA Partnership Examinations (the Centralized Partnership Audit Regime of 2015) with IRC 965 Issues - Statute Considerations, Examination and Classification, on August 20, 2021. This memo affects IRM 4.31.9. IRM 4.31.10 Interim Guidance on Implementation of the Centralized Partnership Audit Regime (BBA) Exam Field Support Operation Procedures (EFSO) PDF Interim Guidance on Implementation of the Centralized Partnership Audit Regime (BBA) Exam Field Support Operation Procedures (EFSO). Effective date 02/14/2023. Affected IRM 4.31.10. IRM 4.32.4 Interim Guidance on IRC 6707A Penalty Approval This guidance is now incorporated into the IRM. Following the link above will take you to IRM 20.1.13 where the guidance has been incorporated. IRM 4.32.4 is now obsolete. This link will be removed on 3/30/2023. IRM 4.36.3 Interim Guidance on Modernized Process for Joint Committee Review Cases PDF LB&I issued Interim Guidance Memo LB&I-04-0722-0016, Interim Guidance on Modernized Process for Joint Committee Review Cases, effective 7/19/2022. This memo affects IRM 4.36.3, Joint Committee Procedures, Examination Team Responsibilities. IRM 4.46.3 Electronic Communications with Taxpayers PDF LB&I issued Interim Guidance Memo LB&I-04-0122-0004, Electronic Communications with Taxpayers, effective 1/25/2022. This memo affects IRM 4.46.3. IRM 4.46.3 Updated Interim Guidance on Claims for Refund that Include a Claim for Credit for Increasing Research Activities PDF LB&I and SB/SE jointly issued IG Memo LB&I-04-1222-0026, Updated Interim Guidance on Claims for Refund that Include a Claim for Credit for Increasing Research Activities. This IG memo supersedes LB&I-04-0122-0001 and affects IRM 4.46.3, IRM 4.10.11 and IRM 4.1.1. Effective date 1/10/2022. IRM 4.46.3 Reissuance of Interim Guidance Regarding Examination Priorities and Modification of Pause on New DAS Cases PDF LB&I issued Interim Guidance Memo LB&I-04-0922-0018, Reissuance of Interim Guidance Regarding Examination Priorities and Modification of Pause on New DAS Cases, effective 9/20/2022. This memo affects IRM 4.46.3 and IRM 4.46.4. IRM 4.46.3 Video Meetings with LB&I Taxpayers and their Representatives PDF LB&I issued Interim Guidance memo LB&I-04-0821-0011, Video Meetings with LB&I Taxpayers and their Representatives, effective October 18, 2021. This memorandum affects IRM 4.46.3, Planning the Examination. IRM 4.46.4 Interim Guidance Memorandum on Economic Substance Doctrine and Related Penalties PDF Interim Guidance Memo LB&I-04-0422-0014, Interim Guidance Memorandum on Economic Substance Doctrine and Related Penalties, was jointly issued by LB&I and SB/SE on April 22, 2022. This IGM affects IRM 4.46.4, IRM 4.10.13 and IRM 20.1.5. IRM 4.46.5 Requesting Participation in Appeals Conferences for Appeals Team Leader Cases PDF LB&I issued Interim Guidance Memo LB&I-04-1121-0019, Requesting Participation in Appeals Conferences for Appeals Team Leader Cases on November 8, 2021. The memo affects IRM 4.46.5, Resolving the Examination. IRM 4.46.5 Updated Interim Guidance for Examinations with IRC 965 Issues – Statute Considerations, Examination and Classification PDF LB&I issued Interim Guidance Memo LB&I-04-0922-0019, Updated Interim Guidance for Examinations with IRC 965 Issues – Statute Considerations, Examination and Classification, effective 9/21/2022. This memo affects IRM 4.46.5, LB&I Examination Process, Resolving the Examination. IRM 4.65.3 Reissue Interim Guidance Memorandum LB&I-04-0120-0002, Procedures for FATCA Certification Event of Default Notices PDF This memorandum reissues Interim Guidance Memorandum LB&I-04-0120-0002, which provides guidance for procedures for FATCA Certification Event or Default Notices. Affected IRM 4.65.3 (new). Effective date 4/1/2022. IRM 4.70 Cases Subject to Mandatory Review PDF Employee Plans Examinations issued interim guidance effective June 1, 2022, to revise IRM 4.70, 4.71.3, 4.71.4, 4.71.5, 4.71.8, 4.71.10, 4.71.14, 4.71.16, 4.71.23 and 4.71.27 regarding Cases Subject to Mandatory Review. IRM 4.70 Interim Guidance on Use of Standardized Letters and Forms PDF Employee Plans Examinations issued interim guidance effective January 10, 2023, to update IRM 4.70, 4.71.1, 4.71.3, 4.71.4, 4.71.5 and 4.71.27 regarding Use of Standardized Letters and Forms. IRM 4.70 Revisions to the DO 8-3 Closing Agreement Process PDF Employee Plans Examinations issued interim guidance effective February 1, 2023, to revise IRM 4.70 and 4.71.3 regarding Revisions to the DO 8-3 Closing Agreement Process. IRM 4.70.6 Sending Acknowledgement Letters when Receiving Large Volumes of Similar Referrals PDF Compliance, Planning and Classification issued interim guidance effective June 10, 2022, to revise IRM 4.70.6 regarding Sending Acknowledgement Letters when Receiving Large Volumes of Similar Referrals. IRM 4.70.13 Video Meetings with Taxpayers and Representatives PDF Tax Exempt and Government Entities issued interim guidance effective May 26, 2022, to revise IRM 4.70.13, 4.71.1, 4.75.10, 4.75.11, 4.81.5, 4.86.5, regarding Video Meetings with Taxpayers and Representatives. IRM 4.71 Discussion and Documentation of Publication 1, Notice 609, Publication 5146 and the Examination Process PDF Tax Exempt and Government Entities issued interim guidance effective February 28, 2022, to revise IRM 4.71, 4.75, 4.81 and 4.81 regarding the discussion and documentation of Publication 1, Notice 609, Publication 5146 and the examination process. 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 Letter Consolidation for Change due to Correction of Operations Closing Letter PDF TE/GE issued interim guidance effective November 15, 2022, to revise IRM 4.71.1, 4.71.4, 4.71.6, 4.71.10, 4.71.17, 4.75.10, 4.75.12, 4.75.13, 4.75.15, 4.75.16, 4.75.20, 4.75.21, 4.75.22, 4.75.39 and 4.81.5 regarding a letter consolidation for Change due to Correction of Operations Closing Letter. IRM 4.71.1 Taxpayer Digital Communications Secure Messaging PDF Interim guidance on communicating with taxpayers eligible for Taxpayer Digital Communication Secure Messaging (TDC SM). 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 4.71.22 Tax Exempt and Government Entities Title 26 Compliance Check Process PDF Tax Exempt and Government Entities issued interim guidance effective May 23, 2022, to revise IRM 4.71.22 regarding the Tax Exempt and Government Entities Title 26 Compliance Check Process. 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 4.75.7 Tax Exempt and Government Entities Examination Process PDF Tax Exempt and Government Entities issued interim guidance effective June 21, 2024, to revise IRM 4.75.7, 4.75.10, 4.75.40, 4.86.1 and 4.86.5 regarding the Tax Exempt and Government Entities Examination Process. IRM 4.86.1 Customer Assistance for Indian Tribal Governments (PDF) PDF Government Entities issued interim guidance effective August 23, 2022, to revise IRM 4.86.1 regarding Customer Assistance for Indian Tribal Governments. All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
IRM 4.32.4 Interim Guidance on IRC 6707A Penalty Approval This guidance is now incorporated into the IRM. Following the link above will take you to IRM 20.1.13 where the guidance has been incorporated. IRM 4.32.4 is now obsolete. This link will be removed on 3/30/2023.
All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
