The purpose of this memorandum is to reissue SBSE-04-0516-0007, dated May 5, 2016, which provides guidance on the approval and assignment of fuel-related compliance work and Form 637 compliance reviews.
The purpose of this memorandum is to reissue SBSE-04-0616-0014, dated May 2, 2016, which provides interim guidance to Fuel Compliance Agents (FCAs) regarding time reporting when the agent performs fuel inspection actions related to an examination or registration review.
SB/SE Exam-Specialty Policy issued guidance in memo SBSE-04-0916-0037 supplementing IRM 4.24.16. This memo establishes conventions and interim guidance for use by Fuel Compliance Agents and Fuel Compliance Officers when naming and indexing IMS work-papers. The memo expires Sept. 26, 2017.
The purpose of this interim guidance is to clarify procedures when sending examination reports, waivers, etc. (e.g. Forms 5384, 5385, 886-A) when a valid Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, is on file for the taxpayer.
The memorandum clarifies procedures when sending letters, reports, etc., where there is a valid representative or appointee authorizations. Blank forms and publications available on IRS.gov should not be included when sending copies of letters, reports, etc. to representatives or appointees.
This interim guidance conveys new IRM 184.108.40.206 subsection, Prepaid Access, which contains an overview of and procedures for addressing prepaid access issues encountered in Bank Secrecy Act (BSA) examination cases.
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.
LB&I issued guidance in memorandum LB&I-04-0716-004 dated 08/04/2016, clarifying the previously issued IG memorandum LB&I-04-0616-003, Interim Guidance on Initial Taxpayer Contact in Examination Cases. This memo adds clarification about the use of Letter 2205-T for initial contact in TEFRA cases.
The memo "Interim Guidance on the Outside Expert Program", was issued on June 2, 2016 and includes content previously published in the prior revision of IRM 220.127.116.11.11 and following subsections. This material will be published in new IRM 4.46.10 before June 2, 2018.
Tax Exempt and Government Entities issued interim guidance effective April 1, 2017, to update Internal Revenue Manual sections 4.71.1, 4.75.10, 4.75.11, 4.81.5, 4.86.5, and 4.90.9 regarding the New Process for Information Document Requests.
Employee Plans Examinations issued interim guidance effective July 26, 2017, to revise IRM 4.71.1 regarding Computation of Maximum Loan Amount under IRC Section 72(p)(2)(A). This guidance revises and supersedes interim guidance TE/GE-04-0417-0016.
Exempt Organizations Examinations issued interim guidance effective January 30, 2017, to revise IRM sections 4.75.10, 4.75.11, 4.75.16, and 4.75.27 regarding Review of Organizing Documents of Organizations that Attested to their Conformity in the Determination Process.
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).
Tax Exempt Bonds reissued interim guidance effective July 18, 2016, for incorporation into new IRM 4.82.3, regarding Reissuance: Interim Guidance - Procedures for Conducting Examinations of Direct Pay Bonds.
A memorandum was issued 10/13/2015 on CSP Agreement signature authority for workers who may be covered by agreements under Section 218 of the Social Security Act until IRMs 4.90.1, 4.90.9 and 4.23.6 are updated.
Federal State and Local Governments issued an interim guidance memorandum effective 5/7/2015 to revise IRM 4.90.7, 4.90.9, 4.90.11 and 4.90.12 regarding Direct Closing of Cases to GECS and Revised Criteria for Mandatory Review Cases.
Federal, State and Local Governments issued interim guidance effective April 28, 2017, to revise IRM 4.90.9 regarding Updated Instructions for Employers Filing Forms W-2 or W-2c After an Agreed Employment Tax Examination and Procedures for Tickler Files