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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| ap-08-0716-0004.pdf | 2017-10-26 08:06:01 | 325.45 KB | IRM 1 4 28 Interim Guidance on Initial Conference Procedures for Liability Penalty Appeals and Innocent Spouse Cases |
| ts-21-0126-0060-public.pdf | 2026-02-24 17:02:09 | 325.16 KB | IRM 21.7.13 Procedural Clarifications; Taxpayer Advocate Service Guidelines; Faxing Letter 147c; Forms SS-4 Received by Fax During a Phone Call; TPD EIN Posted to Masterfile; Employment Tax Filing Requirement Change Requests |
| sbse-04-0916-0023.pdf | 2016-09-15 00:00:00 | 323.42 KB | IRM 4 10 2 Initial Taxpayer Contact on Examination Cases |
| ts-21-0126-0070.pdf | 2026-02-17 10:46:47 | 316.96 KB | IRM 21.6.4 OBBBA Changes Including Additional Deductions and Casualty and Theft Losses, Update to TAS Procedures, Updated Internal Controls |
| pgld11-1216-0006.pdf | 2017-04-20 00:00:00 | 312.77 KB | IRM 11.3.13 Interim Guidance on Substantive Action Needed for FOIA Case |
| sbse-05-0126-0018-public.pdf | 2026-02-20 12:11:18 | 311.91 KB | IRM 5.9.3 Interim guidance on the mandatory use of digital tools for collection insolvency employees |
| tas-13-1225-0004.pdf | 2026-01-29 14:30:33 | 307.16 KB | IRM 13.1.17 Interim Guidance on Assignment and Distribution of Cases to TAS Local Offices and TAS Case Transfer Guidelines |
| ts-21-0325-0374-public.pdf | 2025-03-26 16:38:00 | 306.05 KB | IRM 21.4.2 Updates to Refund Trace and Limited Payability |
| ap-08-1025-0018-public.pdf | 2025-10-02 09:52:13 | 303.18 KB | IRM 8.22.8 Temporary Closing Procedures for Collection Due Process (CDP) Cases with Liability Referrals |
| wi-21-1123-1063.pdf | 2023-11-02 15:13:31 | 298.05 KB | IRM 21.7.2 ERC Claim Withdrawal Program November 1, 2023 |
| ts-21-1024-1022-public.pdf | 2024-10-09 13:15:00 | 296.36 KB | IRM 21.4.1 Various changes to refund research |
| ap-08-0916-0006.pdf | 2016-09-19 00:00:00 | 293.83 KB | IRM 8 22 5 Interim Guidance on Closing Procedures in Collection Cases |
| ap-08-1125-0033.pdf | 2025-11-25 17:28:07 | 292.69 KB | IRM 8.22.9 Appeals Case Management System (ACMS) procedure updates for IRM 8.22.9, Closing and Post Closing Actions |
| ap-08-1017-0016.pdf | 2017-10-19 10:46:50 | 292.14 KB | IRM 8.22.5 Paperless Collection Due Process CDP Case Work (PDF) |
| ap-08-0326-0006-public.pdf | 2026-03-16 11:11:41 | 283.76 KB | IRM 8.6.3 Processing cases in which Appeals’ conclusion is inconsistent with an IRS position and evaluating Actions on Decisions for litigating hazards |
| ap-08-1125-0039.pdf | 2025-11-25 16:44:37 | 277.66 KB | IRM 8.10.1 Appeals Case Management System (ACMS) procedure updates for IRM 8.10.1, Internal Reports |
| ts-03-0126-0047-public.pdf | 2026-01-30 13:42:32 | 276.16 KB | IRM 3.11.16 Start-Up Changes |
| pgld-10-0525-0005-public.pdf | 2025-05-19 12:01:42 | 275.9 KB | IRM 10.5.1 Interim Guidance on SBU Data in Internal Email Subject Line |
| ts-03-0226-0257.pdf | 2026-03-06 11:23:26 | 275.52 KB | IRM 3.11.16 Removed the End Date for Accepting Digital Signatures per IRM 10.10.1; Updated 1120-F Figure |
| AP-25-0615-0005 Innocent Spouse Quick Look Process[1].pdf | 2016-06-13 00:00:00 | 273.71 KB | IRM 25.15.12 Innocent Spouse Quick Look Process |
| wi-21-1222-1164.pdf | 2022-12-08 06:34:56 | 270.82 KB | IRM 21.4.2 Refund Trace; Limited Pay Ability December 5, 2022 |
| ap-08-0226-0003-public.pdf | 2026-02-20 10:39:02 | 268.87 KB | IRM 8.11.6 FBAR case procedures due to the Bittner v. United States Supreme Court decision |
| ts-03-1225-3719.pdf | 2026-01-29 14:06:27 | 265.58 KB | IRM 3.11.6 Screening and Routing |
| ts-21-1024-1053-public.pdf | 2024-11-07 12:29:43 | 263.7 KB | IRM 21.5.6 Various Freeze Code Updates |
| spdertege-04-0317-0010.pdf | 2017-03-09 00:00:00 | 263.32 KB | IRM 4.72.13 Substantiation Guidelines for Safe-Harbor Hardship Distributions from Section 403 b Plans |
| wi-21-1016-1511.pdf | 2016-10-17 00:00:00 | 262.51 KB | IRM 21.3.8 Form 8734 References Removed or Replaced |
| ap-08-1125-0037.pdf | 2025-11-25 17:12:08 | 260.59 KB | IRM 8.1.10 Appeals Case Management System (ACMS) procedure updates for IRM 8.1.10, Ex Parte Communications |
| sbse-04-0126-0016-public.pdf | 2026-02-17 11:44:07 | 257.6 KB | IRM 4.25.1 Supplemental guidance on offering digital communication tools to taxpayers and third parties for estate and gift tax filers |
| lbi-04-0125-0001-public.pdf | 2025-01-06 07:24:05 | 256.15 KB | IRM 4.46.3 Updated interim guidance on claims for refund that include a claim for credit for increasing research activities and extension of transition period |
| sbse-05-0518-0861_Redacted.pdf | 2018-05-31 14:19:12 | 255.22 KB | IRM 5.19.1 User Fee Changes Resulting from the Bipartisan Budget Act of 2018 - 05/25/2018 |
| tege-04-0716-0019.pdf | 2017-09-26 09:10:54 | 252.01 KB | IRM 4.82.3 Reissuance Interim Guidance Procedures for Conducting Examinations of Direct Pay Bonds |
| ts-03-0425-0456-public.pdf | 2025-04-30 13:38:56 | 250.88 KB | IRM 3.12.212 Disaster Due Dates and Early Filed Instructions Updated |
| pgld-10-1024-0021-public.pdf | 2024-10-30 08:44:40 | 250.72 KB | IRM 10.5.1 Contract Privacy Requirements |
| pgld-10-0924-0020-public.pdf | 2024-10-02 11:02:10 | 250.59 KB | IRM 10.5.1 Privacy Policy for Artificial Intelligence |
| pgld-10-0224-0004.pdf | 2024-03-05 10:18:03 | 246.54 KB | IRM 10.5.1 Online Privacy Notices |
| ap-08-0617-0008.pdf | 2017-07-19 14:15:47 | 244.36 KB | IRM 8.20.5 Appeals Electronic 3210 (E3210) Test |
| ap-08-1123-0012.pdf | 2023-11-30 11:54:51 | 244.22 KB | IRM 8.22.5 Collection Due Process Case Procedures for Settlement Officers In Consideration of Farhy v. Commissioner for USC Title 26, Subtitle F, Chapter 61 Penalties |
| wi-21-1222-1163-redacted.pdf | 2022-12-08 06:33:08 | 241.44 KB | IRM 21.4.1 Refund Research December 5, 2022 |
| wi-21-0423-0556-redacted.pdf | 2023-05-01 07:31:36 | 240.48 KB | IRM 21.7.2 Revised Form 8974 Processing Guidance |
| pgld-10-0724-0016public.pdf | 2024-07-08 12:29:20 | 240.3 KB | IRM 10.5.1 Privacy Policy Encryption Updates |
| ts-03-0125-0120-public.pdf | 2025-01-31 14:19:00 | 239.83 KB | IRM 3.5.20 IVES User Fee; Wage and Income Updates |
| ap-08-1225-0051.pdf | 2026-01-30 10:40:50 | 239.13 KB | IRM 8.6.1 Participation in Appeals conferences by IRS employees |
| sbse-05-0226-0009-public.pdf | 2026-03-16 12:09:16 | 239.03 KB | IRM 5.7.10 Interim guidance for control point monitoring’s processing of trust fund recovery penalty protest cases |
| ap-08-0716-0005.pdf | 2016-07-14 00:00:00 | 237.15 KB | IRM 8 6 4 Interim Guidance on Specific Dollar Settlements |
| pgld-11-0325-0002-public.pdf | 2025-05-13 13:15:33 | 236.14 KB | IRM 11.3.41 Interim Guidance on Processing FOIA Requests with Non-Responsive Requesters |
| ap-08-1125-0034.pdf | 2025-11-25 17:24:46 | 233.08 KB | IRM 8.22.8 Appeals Case Management System (ACMS) procedure updates for IRM 8.22.8, Liability Issues and Relief from Liability |
| ts-21-0725-3470-public.pdf | 2025-07-10 09:13:01 | 232.07 KB | IRM 21.6.3 Credits Procedures; Clarification of RSED for RRC and Withholding With RIVO Involvement |
| wi-21-0516-0894.pdf | 2016-05-17 00:00:00 | 231.64 KB | IRM 21.3.8 Requests to Change NAICS and NTEE Codes and Updates to Procedures for Organizations in EO Status 21 and 28 |
| pgld-11-0325-0003-public.pdf | 2025-05-13 13:36:06 | 230.82 KB | IRM 11.3.41 Interim Guidance on Multiple Related FOIA Requests |
| pgld-11-0522-0008.pdf | 2022-05-25 14:36:30 | 230.08 KB | IRM 11.3.41 Interim Guidance for Withholding Asset Locator Information for Freedom of Information Act (FOIA) Requests |