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Sbse
Contents of Directory sbse
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| notice-2023-27-nft-as-collectibles.pdf | 2023-09-15 08:49:34 | 136.28 KB | IRS Notice 2023-27 |
| 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-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-05-0623-0032.pdf | 2023-07-18 09:08:43 | 232.47 KB | IRM 5.8.2 Interim Guidance on ITINs, Liens, and ES payments |
| sbse-05-0425-0017.pdf | 2025-04-23 08:28:47 | 116.55 KB | IRM 5.8.2 Deviation for processability determinations and case building |
| 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-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-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-05-0812-065.pdf | 2013-09-18 00:00:00 | 30.42 KB | IRM 5.7.4- Interim Guidance for Form 4180 Revision |
| 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-05-0222-0015.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-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-05-0120-0007.pdf | 2020-01-16 03:39:00 | 59.33 KB | IRM 5.21.7 Reissuance of Interim Guidance Memorandum – Guidance for Withdrawing an Outbound Mutual Collection Assistance Request (MCAR) Case Referral (PDF) |
| 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-05-0425-3213.pdf | 2025-05-02 07:13:33 | 94.57 KB | IRM 5.19.17 Revised IRM procedures to include leads can now input CNC's requiring managerial approval. |
| 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-05-0321-0336_Redacted.pdf | 2021-03-05 14:46:52 | 340.15 KB | IRM 5.19.17 ACS/ACSS Case Processing Authority Level (PDF) |
| sbse-05-0525-3332-public.pdf | 2025-06-02 22:28:03 | 106.38 KB | IRM 5.19.13 Pending IA & financial analysis internal controls |
| 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-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 |
| 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-05-1023-0992-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-05-0126-0008-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-05-0525-0030-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. |
| sbse-05-0723-0041.pdf | 2023-07-26 17:52:13 | 123.18 KB | IRM 5.1.15 Rescission: IRM Deviation for Manual Adjustments of Taxpayer Accounts Related to COVID-19 Legislation |
| 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-05-0524-0039.pdf | 2024-07-24 12:50:59 | 224.52 KB | IRM 5.1.1 Revised Letter 4222 for Abatement & Adjustment |
| sbse-04-0825-0038-public.pdf | 2025-08-21 08:18:35 | 237.99 KB | IRM 4.8.9 Interim guidance on technical services penalty review |
| sbse-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-04-0225-0007-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 |
| 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 |
| lbi-04-0625-0007-public.pdf | 2025-06-04 13:44:40 | 119.94 KB | IRM 4.63.4 Interim Guidance on a 30 Calendar Day Follow-up ERCS Indicator on International Individual Compliance (IIC) Tax Examiner Cases |
| sbse-04-1124-0046-public.pdf | 2024-11-26 08:20:48 | 135.84 KB | IRM 4.26.6 Interim guidance memorandum group manager concurrence meeting. |
| 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-04-0925-0040-public.pdf | 2025-09-25 11:27:00 | 134.25 KB | IRM 4.24.8 Interim guidance for excise tax examination on timing of supervisory approval of penalties subject to IRC 6751(b) |
| 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-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-04-1017-0072.pdf | 2017-10-17 09:33:45 | 54.82 KB | IRM 4.24.2 Letter 3686, Appointment Scheduled - Form 637 Reviews |
| 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-04-1024-0051-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-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-04-1124-0063-public.pdf | 2024-11-27 13:00:43 | 146.58 KB | IRM 4.24.16 Temporary interim guidance for closing and shipping agreed penalty cases to centralized case processing. |
| 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-04-0124-0009.pdf | 2024-03-19 08:57:15 | 436.87 KB | IRM 4.24.15 Interim guidance for sampling renewable diesel |
| sbse-04-0518-0022.pdf | 2017-11-09 12:51:53 | 56.35 KB | IRM 4.24.1.7 Moratorium on the Medical Device Excise Tax Extended |
| sbse-04-1217-0085.pdf | 2017-09-21 07:18:58 | 52.4 KB | IRM 4.23.8 Interim Guidance on Requesting CP2100 Notices |
| sbse-04-0525-3294.pdf | 2025-05-23 10:25:13 | 148.39 KB | IRM 4.23.7 Employment tax on tip income. |
| 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-04-0925-3599-public.pdf | 2025-09-23 11:49:16 | 130.76 KB | IRM 4.23.5 Timely filing for purposes of the reporting consistency test |