)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
Beginning of main content
Sbse
Contents of Directory sbse
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| sbse-05-1225-3697-public.pdf | 2026-01-29 14:17:57 | 706.25 KB | IRM 5.19.1 SIMPLE payment plans expanded to include BMF |
| ts-21-0126-0164_public.pdf | 2026-02-18 14:56:48 | 557.05 KB | IRM 21.4.1 Various Changes to Refund Research |
| sbse-04-0525-3292.pdf | 2025-05-23 10:11:58 | 463.07 KB | IRM 4.23.10 Report writing guide for employment tax examinations. |
| sbse-04-0124-0009.pdf | 2024-03-19 08:57:15 | 436.87 KB | IRM 4.24.15 Interim guidance for sampling renewable diesel |
| sbse-05-1023-0992-redacted.pdf | 2023-10-12 10:20:13 | 425.8 KB | IRM 5.19.1 - Transfer Instructions for Taxpayers Calling to Verify Field Employee ID; Citation Linking to Centralized Authentication Policy |
| sbse-05-1023-0053.pdf | 2023-10-06 13:19:28 | 351.47 KB | IRM 5.8.1 Interim Guidance on Disclosure of Information to Spouses with Joint Tax Liabilities in Offer in Compromise Cases |
| sbse-05-0126-0002-public.pdf | 2026-01-30 13:38:52 | 349.54 KB | IRM 5.7.3 IRM deviation for the use of the Virtual Trust Fund Recovery Penalty (VTFRP) Program |
| sbse-05-0321-0336_Redacted.pdf | 2021-03-05 14:46:52 | 340.15 KB | IRM 5.19.17 ACS/ACSS Case Processing Authority Level (PDF) |
| 2022-practitioner-seminar-flyer.pdf | 2021-11-08 10:13:56 | 323.19 KB | 2022 Practitioner Seminar Flyer |
| sbse-04-0322-0012.pdf | 2022-03-23 11:37:05 | 318.19 KB | IRM 4.24.2 Interim Guidance on Registration Tests for Form 637 Registrations Other than Under IRC 4101, including new G Registrations |
| sbse-04-0325-0019-public.pdf | 2025-04-03 08:24:06 | 309.44 KB | IRM 1.4.40 Temporary guidance for resolving inventory impacted by staffing reductions |
| sbse-05-0525-3320-public.pdf | 2025-05-28 13:11:26 | 305.75 KB | IRM 5.19.1 Revisions to pending IA criteria and others to facilitate case resolution. |
| sbse-05-1017-1463_Redacted.pdf | 2017-11-01 16:09:17 | 302.18 KB | IRM 5.19.1 Internal Controls, Transition from IRM 21.3.12 - 10/18/2017 |
| sbse-05-0126-0008-public.pdf | 2026-02-18 14:51:07 | 279.09 KB | IRM 5.14.1 Revised interim guidance for field collection on new simple payment plans for business master file (BMF) taxpayers. |
| sbse-05-0126-0017-public.pdf | 2026-02-17 14:32:28 | 268.4 KB | IRM 5.8.2 Interim guidance on the mandatory use of digital tools for collection OIC employees |
| sbse-05-0126-0003-public.pdf | 2026-02-19 13:55:57 | 267.53 KB | IRM 5.7.4 Interim guidance for trust fund recovery actions for simple payment plans (business trust fund). |
| sbse-05-0126-0006-public.pdf | 2026-02-17 22:25:25 | 257.6 KB | IRM 5.19.25 Interim guidance for North Atlantic Area (NAA) Field Collection (FC) to make a recommendation for passport revocation |
| sbse-05-0724-0045.pdf | 2024-07-31 12:56:36 | 244.94 KB | IRM 5.8.7 Interim guidance on SCOIC electronic case approval |
| sbse-04-0825-0038-public.pdf | 2025-08-21 08:18:35 | 237.99 KB | IRM 4.8.9 Interim guidance on technical services penalty review |
| sbse-05-0623-0032.pdf | 2023-07-18 09:08:43 | 232.47 KB | IRM 5.8.2 Interim Guidance on ITINs, Liens, and ES payments |
| sbse-05-0222-0015.pdf | 2022-04-01 13:24:18 | 230.55 KB | IRM 5.7.3 IRM Deviation: Procedures for Addressing the Impact of COVID-19 Employer Tax Relief on the Trust Fund Recovery Penalty (TFRP) Program |
| sbse-04-0424-0013-redacted.pdf | 2024-04-26 07:41:36 | 227.83 KB | IRM 4.24.8 Electronic case closing procedures in the Issue Management System |
| sbse-05-0524-0039.pdf | 2024-07-24 12:50:59 | 224.52 KB | IRM 5.1.1 Revised Letter 4222 for Abatement & Adjustment |
| sbse-04-0925-0015-public.pdf | 2025-09-10 09:30:01 | 222.61 KB | IRM 1.4.40 Interim guidance for SB/SE team audits. |
| sbse-05-0424-0003.pdf | 2024-04-05 13:01:37 | 221.56 KB | IRM 5.8.1 Interim guidance on obsoletion of Form 14640, Addendum to Form 656 |
| sbse-04-0525-3293.pdf | 2025-05-23 10:23:45 | 219.08 KB | IRM 4.23.12 Delinquent return procedures. |
| sbse-05-0325-0018-public.pdf | 2025-04-03 09:12:10 | 207.84 KB | IRM 5.19.12 Interim guidance for the lien chat bot and centralized lien operation live chat. |
| sbse-04-0625-0034-public.pdf | 2025-06-27 11:26:27 | 203.13 KB | IRM 1.4.19 Requirement to use auto form 2859 portal for completing form 2859, request for quick or prompt assessment |
| sbse-04-0925-0027-public.pdf | 2025-09-10 09:19:34 | 201.41 KB | IRM 4.8.9 Interim guidance for technical services’ review of LB&I ITP and CTA cases for notices of deficiency. |
| sbse-04-1225-0073-public.pdf | 2025-12-09 12:52:22 | 200.98 KB | IRM 4.10.8 Reissuance of temporary interim guidance for supplemental RGS case files |
| sbse-05-1025-0062-public.pdf | 2025-10-03 13:14:41 | 200.55 KB | IRM 5.1.10 Interim guidance for revenue officers regarding changes to research requirements for taxpayers with a passport indicator |
| sbse-04-1220-0097.pdf | 2020-12-11 07:57:00 | 194 KB | IRM 4.24.15 Reissuance of Obtaining Renewable Diesel Samples (PDF) |
| sbse-04-0425-0438.pdf | 2025-04-23 08:19:56 | 188.65 KB | IRM 4.23.13 Adjusted returns; abatements and claims |
| sbse-05-0725-3482-public.pdf | 2025-07-23 07:05:51 | 188.13 KB | IRM 5.19.17 Address unreversed pending IA's prior to closing CNC. |
| sbse-05-0424-0020-redacted.pdf | 2024-05-03 10:39:45 | 183.93 KB | IRM 5.8.1 Interim guidance regarding IRS received date for form 656. |
| sbse-04-0725-0047-public.pdf | 2025-07-22 10:27:12 | 179.79 KB | IRM 4.26.6 Interim guidance memorandum changes to certified mail procedures effective July 1, 2025. |
| sbse-04-0922-0075.pdf | 2022-09-30 15:32:19 | 179.57 KB | IRM 4.10.3 Reissue Interim Guidance (IG) for Timing of Supervisory Approval of Penalties Subject to IRC 6751(b) |
| sbse-05-1222-0085.pdf | 2022-12-05 14:36:53 | 177.16 KB | IRM 1.4.52 Document Upload Tool (DUT) for Collection Employees |
| sbse-04-0424-0018.pdf | 2024-05-03 09:14:33 | 173.49 KB | IRM 4.24.23 Interim guidance for form 637 applications under IRC 4101 with compliance issues not addressed by the form 637 registration group. |
| sbse-04-0925-3600-public.pdf | 2025-09-23 11:41:52 | 172.62 KB | IRM 4.23.6 Incorporate Rev. Proc. 2025-10 that provides updated guidance regarding the implementation of section 530 |
| sbse-04-0921-0050.pdf | 2021-09-15 14:10:00 | 168.17 KB | IRM 4.10.9 Reissue Interim Guidance for SB/SE Field Examination Administrative Lead Sheets |
| sbse-04-1024-0051-public.pdf | 2024-10-08 07:24:31 | 168.12 KB | IRM 4.24.2 Interim guidance on fuel sampling requests and form 637 registrations for activity letters CA and CN. |
| sbse-05-0525-0030-public.pdf | 2025-05-23 10:28:51 | 161.24 KB | IRM 5.14.1 Interim guidance for field collection on new criteria for processing pending installment agreement (IA) requests. |
| tege-04-1225-0007-public.pdf | 2026-01-29 14:25:29 | 160.6 KB | IRM 4.70.11 Requests for Open Examination File and Workpapers |
| sbse-01-0323-0016.pdf | 2023-12-28 11:04:53 | 158.88 KB | IRM 1.4.20 IRM deviation: evaluative telephone monitoring procedures for frontline managers within campus collection Atlanta |
| sbse-04-0925-3601-public.pdf | 2025-09-23 12:22:00 | 155 KB | IRM 4.23.13 Instruction and guidance to examiners for issuing closing letters |
| sbse-04-0725-0053-public.pdf | 2025-07-17 13:25:09 | 153.29 KB | IRM 4.26.11 Interim guidance for stop correspondence process. |
| sbse-04-0924-0059.pdf | 2024-09-26 14:07:14 | 152.75 KB | IRM 4.24.18 Interim guidance for rerouting unpaid claims to workload selection and delivery for screening. |
| sbse-05-0823-0029.pdf | 2023-08-08 07:47:55 | 149.8 KB | IRM 1.4.52 Interim Guidance on Secure Messaging for SCOIC Employees |
| sbse-04-0225-0007-public.pdf | 2025-02-27 08:09:54 | 149.36 KB | IRM 4.8.8 Interim guidance on issuing statutory notices of claim disallowance and executing form 907 |