)
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-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-04-0925-3601-public.pdf | 2025-09-23 12:22:00 | 155 KB | IRM 4.23.13 Instruction and guidance to examiners for issuing closing letters |
| sbse-04-0326-0299.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-04-0425-0438.pdf | 2025-04-23 08:19:56 | 188.65 KB | IRM 4.23.13 Adjusted returns; abatements and claims |
| sbse-04-0525-3293.pdf | 2025-05-23 10:23:45 | 219.08 KB | IRM 4.23.12 Delinquent return procedures. |
| 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-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-04-0925-0067-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-04-0817-0048.pdf | 2017-11-09 12:51:53 | 105.19 KB | IRM 4.11.29 - Transfer of Examinations |
| 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-04-1225-0073-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-04-0922-0075.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) |
| 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-04-0625-0035 public.pdf | 2025-07-01 12:22:32 | 137.49 KB | IRM 4.10.10 Interim guidance revising and adding standard paragraph explanations |
| sbse-04-0326-0029-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. |
| 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-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 |
| ts-21-0126-0164_public.pdf | 2026-02-18 14:56:48 | 557.05 KB | IRM 21.4.1 Various Changes to Refund Research |
| 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 |
| 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-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-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-05-0823-0029.pdf | 2023-08-08 07:47:55 | 149.8 KB | IRM 1.4.52 Interim Guidance on Secure Messaging for SCOIC Employees |
| sbse-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-04-0325-0019-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-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-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-04-0625-0034-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 |
| 2022-practitioner-seminar-flyer.pdf | 2021-11-08 10:13:56 | 323.19 KB | 2022 Practitioner Seminar Flyer |