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Sbse
Contents of Directory sbse
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| sbse-04-0525-3294.pdf | 2025-05-23 10:25:13 | 148.39 KB | IRM 4.23.7 Employment tax on tip income. |
| 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-05-0525-3320-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-05-0525-3332-public.pdf | 2025-06-02 22:28:03 | 106.38 KB | IRM 5.19.13 Pending IA & financial analysis internal controls |
| 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-04-0625-0035 public.pdf | 2025-07-01 12:22:32 | 137.49 KB | IRM 4.10.10 Interim guidance revising and adding standard paragraph explanations |
| 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-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-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-04-0925-0015-public.pdf | 2025-09-10 09:30:01 | 222.61 KB | IRM 1.4.40 Interim guidance for SB/SE team audits. |
| sbse-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 |
| 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-04-0925-0040-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-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-04-0925-0067-public.pdf | 2025-10-03 13:14:56 | 143.23 KB | IRM 4.13.1 Temporary deviation for individual master file (IMF) audit reconsiderations |
| 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-05-1225-3697-public.pdf | 2026-01-29 14:17:57 | 706.25 KB | IRM 5.19.1 SIMPLE payment plans expanded to include BMF |
| 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-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-05-0126-0017-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-05-0126-0006-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-05-0126-0008-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. |
| 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-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-04-0326-0299.pdf | 2026-03-16 09:41:54 | 189.09 KB | IRM 4.23.13 Incorporate section 70605(e) of OBBBA; guidance to close an examination with an alpha statute; update guidance for form 907. |
| sbse-04-0326-0300.pdf | 2026-03-17 10:34:38 | 151.37 KB | IRM 4.23.5 Incorporate sections 70112 and 70433 of One, Big, Beautiful Bill Act. |
| sbse-04-0326-0029-public.pdf | 2026-03-17 11:00:05 | 211.2 KB | IRM 4.10.1 Revised supplemental guidance on offering digital communication tools to taxpayers and third parties. |