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Sbse
Contents of Directory sbse
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| sbse-20-1219-1242.pdf | 2019-12-12 00:00:00 | 16 KB | IRM 20.1.2 New Minimum FTF Penalty Amount Imposed by Taxpayer First Act (TFA) - 12-03-2019 (PDF) |
| ipu-cpr_sbse-11-0411-0832.pdf | 2024-07-12 21:06:00 | 28.23 KB | IRM 11.3.9.2 – Responsibilities |
| 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-04-1217-0080(1).pdf | 2017-09-21 07:18:58 | 48.43 KB | IRM 4.23.10 Updated Instructions for Surveying Employment Tax Returns |
| sbse-25-1017-0074.pdf | 2017-11-09 12:13:40 | 51.69 KB | IRM 25.16.1 Reissue Interim Guidance, Disaster Assistance and Emergency Relief Policy Change, due to Extended Expiration Date |
| 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-04-1017-0072.pdf | 2017-10-17 09:33:45 | 54.82 KB | IRM 4.24.2 Letter 3686, Appointment Scheduled - Form 637 Reviews |
| sbse-04-0518-0022.pdf | 2017-11-09 12:51:53 | 56.35 KB | IRM 4.24.1.7 Moratorium on the Medical Device Excise Tax Extended |
| sbse-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-25-0218-0010.pdf | 2017-07-19 11:36:43 | 76.47 KB | IRM 25.6.23 Reissuance of Interim Guidance on Elimination of Requirement for Form 895, Notice of Statute Expiration |
| sbse-20-1024-1044.pdf | 2024-10-24 08:28:39 | 93.49 KB | IRM 20.1.4 Update from 2 business days to 1 for NSO or stock-settled SAR payment initiation |
| 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. |
| IPU_CPR_WI-21-1012-1727.pdf | 2013-09-18 00:00:00 | 101.04 KB | IRM 21.2.1 – Systems regarding Free File Fillable Forms and eAuthentication |
| sbse-04-0817-0048.pdf | 2017-11-09 12:51:53 | 105.19 KB | IRM 4.11.29 - Transfer of Examinations |
| 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-05-0425-0017.pdf | 2025-04-23 08:28:47 | 116.55 KB | IRM 5.8.2 Deviation for processability determinations and case building |
| 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-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-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-04-0925-0040-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) |
| lbi-04-0724-0009-public.pdf | 2024-07-09 11:26:58 | 135.74 KB | IRM 4.10.21 Interim Guidance on Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business, and on Issuing Manual Refunds to Foreign QI via the ITS system |
| 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. |
| notice-2023-27-nft-as-collectibles.pdf | 2023-09-15 08:49:34 | 136.28 KB | IRS Notice 2023-27 |
| 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 |
| wi-21-0424-0475 redacted.pdf | 2024-04-05 14:37:17 | 137.63 KB | IRM 21.2.3 TDS SOR mailbox delivery method for authorized representatives |
| 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-04-1124-0063-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-04-0525-3294.pdf | 2025-05-23 10:25:13 | 148.39 KB | IRM 4.23.7 Employment tax on tip income. |
| 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 |
| 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-04-0924-0059.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-04-0725-0053-public.pdf | 2025-07-17 13:25:09 | 153.29 KB | IRM 4.26.11 Interim guidance for stop correspondence process. |
| sbse-04-0925-3601-public.pdf | 2025-09-23 12:22:00 | 155 KB | IRM 4.23.13 Instruction and guidance to examiners for issuing closing letters |
| sbse-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 |
| 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-05-0525-0030-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-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-04-0921-0050.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-04-0925-3600-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-04-0424-0018.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-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-04-0922-0075.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-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-05-0424-0020-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-05-0725-3482-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-04-0425-0438.pdf | 2025-04-23 08:19:56 | 188.65 KB | IRM 4.23.13 Adjusted returns; abatements and claims |
| 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-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-04-1225-0073-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-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. |