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Sbse
Contents of Directory sbse
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| 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-04-0921-0050.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-04-0825-0038-public.pdf | 2025-08-21 08:18:35 | 237.99 KB | IRM 4.8.9 Interim guidance on technical services penalty review |
| sbse-04-0725-0047-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-04-0625-0035 public.pdf | 2025-07-01 12:22:32 | 137.49 KB | IRM 4.10.10 Interim guidance revising and adding standard paragraph explanations |
| sbse-04-0625-0034-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-04-0525-3294.pdf | 2025-05-23 10:25:13 | 148.39 KB | IRM 4.23.7 Employment tax on tip income. |
| sbse-04-0525-3293.pdf | 2025-05-23 10:23:45 | 219.08 KB | IRM 4.23.12 Delinquent return procedures. |
| 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-04-0518-0022.pdf | 2017-11-09 12:51:53 | 56.35 KB | IRM 4.24.1.7 Moratorium on the Medical Device Excise Tax Extended |
| sbse-04-0425-0438.pdf | 2025-04-23 08:19:56 | 188.65 KB | IRM 4.23.13 Adjusted returns; abatements and claims |
| 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-04-0424-0013-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-04-0326-0300.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-04-0326-0299.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-04-0326-0029-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-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-04-0322-0012.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-04-0225-0007-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-04-0124-0009.pdf | 2024-03-19 08:57:15 | 436.87 KB | IRM 4.24.15 Interim guidance for sampling renewable diesel |
| 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 |
| notice-2023-27-nft-as-collectibles.pdf | 2023-09-15 08:49:34 | 136.28 KB | IRS Notice 2023-27 |
| 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 |
| 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 |
| ipu-cpr_sbse-11-0411-0832.pdf | 2024-07-12 21:06:00 | 28.23 KB | IRM 11.3.9.2 – Responsibilities |
| 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-05-0812-065.pdf | 2013-09-18 00:00:00 | 30.42 KB | IRM 5.7.4- Interim Guidance for Form 4180 Revision |
| 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 |
| 2022-practitioner-seminar-flyer.pdf | 2021-11-08 10:13:56 | 323.19 KB | 2022 Practitioner Seminar Flyer |
| sbse-04-0817-0048.pdf | 2017-11-09 12:51:53 | 105.19 KB | IRM 4.11.29 - Transfer of Examinations |