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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| ts-25-1225-3700_public.pdf | 2026-01-02 14:24:39 | 153.3 KB | IRM 21.5.6 Various Freeze Code Updates |
| ts-21-0226-0234-public.pdf | 2026-02-25 16:08:02 | 152.72 KB | IRM 21.4.1 Refund Research Direct Deposit |
| sbse-04-0126-0014-public.pdf | 2026-02-17 11:44:32 | 152.65 KB | IRM 4.19.13 Supplemental guidance for campus correspondence examination on offering digital communication tools to taxpayers and third parties |
| wi-03-0723-0794-redacted.pdf | 2023-07-11 07:24:03 | 152.36 KB | IRM 3.21.25 Code and Edit Form 8288-A Verification Process Updates |
| tege-07-0425-0005-public.pdf | 2025-04-23 08:04:44 | 151.73 KB | IRM 7.20.2 Appeal Rights Expansion |
| ts-03-0524-0698.pdf | 2024-05-30 09:34:03 | 149 KB | IRM 3.13.2 4442 Clarification; 8832 TOE state conversion clarification; 2553 special scenario |
| raas-01-0724-3034-public.pdf | 2024-07-30 09:06:09 | 147.98 KB | Delegation Order 1-68 (Rev. 1), Authorization and Approval to Use Appropriated Funds to Purchase Meals and Light Refreshments |
| tege-04-0917-0022.pdf | 2017-09-26 09:28:01 | 147.1 KB | IRM 4.71.6 Referral Acknowledgement Letter 4426 |
| ap-08-0126-0001-public.pdf | 2026-02-20 10:12:20 | 146.67 KB | IRM 8.1.9 Appeals customer service telephone line updates |
| ts-03-0225-0262.pdf | 2025-03-04 10:02:34 | 146.51 KB | IRM 3.12.220 Statute Update |
| ts-21-0226-0215.pdf | 2026-02-23 23:10:48 | 145.98 KB | IRM 21.6.5 Adding Trump Accounts to Individual Retirement Arrangements |
| rass-1224-3036.pdf | 2024-12-18 11:38:33 | 145.72 KB | Delegation Order 4-9 (Rev. 3), Reimbursable Technical Tax Administration Assistance Agreements |
| ts-03-0126-0045.pdf | 2026-01-30 13:41:23 | 145.42 KB | IRM 3.22.110 Start-up Changes |
| rass-01-0225-3037.pdf | 2025-02-18 14:17:00 | 145.29 KB | Delegation Order 1-64 (Rev. 1), Authority to Approve or Deny a Contractor’s Request for a Deferment of Collections or Installment Payments |
| sbse-04-0925-3613-public.pdf | 2025-09-30 18:59:52 | 145.24 KB | IRM 4.24.22 Procedures for refund requests for nominal amounts of excise tax |
| pgld-01-0716-0004.pdf | 2016-08-02 00:00:00 | 145.01 KB | IRM 1 15 6 Electronic Message Usage and Preservation |
| ts-03-0226-0229.pdf | 2026-02-25 09:35:24 | 144.61 KB | IRM 3.11.14 Updated Tax Period for Form 8283; Updated Routing Procedures for Various Forms |
| TEGE-04-1215-0029.pdf | 2017-01-12 00:00:00 | 143.8 KB | IRM 4.75.5 Discontinuance of Referral Committees |
| sbse-04-0126-0012.pdf | 2026-02-17 11:43:43 | 142.06 KB | IRM 4.26.6 Supplemental guidance on offering digital communication tools to taxpayers, financial institutions, and third parties subject to the BSA |
| sbse-04-0126-0012-public.pdf | 2026-02-17 11:45:28 | 142.06 KB | IRM 4.10.1 Interim guidance on offering digital communication tools to taxpayers and third parties |
| Separating Employee Clearance Interim Guidance(5.05.16).pdf | 2016-05-09 00:00:00 | 141.47 KB | IRM 1.15.5 Separating Employees Records Management Process Changes |
| tas-13-1223-1167.pdf | 2023-12-19 09:28:35 | 141.28 KB | IRM 13.1.6 Casework Communications |
| wi-21-0716-1193.pdf | 2016-07-14 00:00:00 | 140.38 KB | IRM 21 3 8 IRC 501 c 4 Organization Notification Under IRC 506 |
| TEGE-07-0316-0006.pdf | 2017-03-08 00:00:00 | 140.05 KB | IRM 7.11.4 Spousal Provisions in Internal Revenue Code 403 b Applications for Opinion and Advisory Letters |
| sbse-05-0524-0032-redacted.pdf | 2024-06-13 08:31:33 | 139.62 KB | IRM 5.7.1 Interim guidance on Federal Tax Deposit (FTD) alert procedures. |
| IPU_CPR_WI-21-1012-1654.pdf | 2013-09-18 00:00:00 | 138.08 KB | IRM 21.3.8 – Tax Exempt/Government Entities (TEGE) Customer Account Services (CAS) Telephone Operations for Various Changes Regarding TEGE Telephone Operations |
| wi-03-1223-1177-redacted.pdf | 2023-12-19 11:21:35 | 137.34 KB | IRM 3.11.6 Routing and Correspondence |
| ts-21-1224-1227-public.pdf | 2024-12-18 15:53:10 | 136.74 KB | IRM 21.6.4 Various Updates and Clarifications Including Procedures for Claiming Net Qualified Disaster Loss and Self-employment Income Adjustments |
| ts-21-0126-0173_public.pdf | 2026-02-18 13:40:32 | 136.64 KB | IRM 21.7.11 CP 234 Cases on IRC 965 Accounts Should Be Reassigned to IRC 965 SMEs |
| sbse-04-0625-0048-public.pdf | 2025-07-09 09:46:43 | 136.39 KB | IRM 4.24.16 Interim guidance on mandatory use of the certified automated mailing solution (CAMS) application for IRS-certified mail |
| wi-03-0224-0287-redacted.pdf | 2024-02-28 08:37:03 | 134.79 KB | IRM 3.11.6 Advanced CTC reconciliation and ACTC processing |
| ts-21-1225-3693.pdf | 2025-12-08 14:17:43 | 134.74 KB | IRM 21.7.2 1099-MISC and 1099-NEC Requirements (Section 70433); No Tax on Tips (Section 70201) and No Tax on Overtime (Section 70202) of One, Big, Beautiful Bill Act (OBBBA) |
| ts-03-0126-0080.pdf | 2026-02-17 10:29:56 | 134.52 KB | IRM 3.12.8 Start-Up Changes |
| ts-03-0925-3605-public.pdf | 2025-09-23 13:40:05 | 134.35 KB | IRM 3.11.15 Form 1065 Editorial Changes |
| raas-01-0126-0001.pdf | 2026-01-20 15:30:00 | 134.2 KB | Delegation Order 1-23 (Rev. 2), Authorization to Perform Functions of the Commissioner |
| sbse-04-0126-0111.pdf | 2026-02-17 15:01:05 | 133.06 KB | IRM 4.23.7 Instruction and guidance to examiners for the mandatory offering of IT- approved digital communication tools- employment tax on tip income |
| it-01-0525-0020.pdf | 2025-05-08 08:46:35 | 132.79 KB | Delegation Order IT-2-1-3 (Formerly IT 2-1-1-A), Approval of Limited Competition Justifications |
| ts-21-0126-0058.pdf | 2026-02-17 10:40:18 | 132.72 KB | IRM 21.3.3 Updated TAS Referral Guidance |
| ts-03-0225-0272.pdf | 2025-03-04 11:35:00 | 132.07 KB | IRM 3.12.212 Disaster Extension Due Dates |
| ts-03-0125-0112.pdf | 2025-01-30 11:08:52 | 132.06 KB | IRM 3.12.212 Added new return code instructions; California FEMA due date extension |
| sbse-05-0625-3433-public.pdf | 2025-07-09 08:30:11 | 131.72 KB | IRM 5.9.20 Non-bankruptcy Insolvencies |
| wi-03-0916-1384_redacted.pdf | 2016-09-15 00:00:00 | 131 KB | IRM 3.21.263 CAA ID Authenticating Clerical Stripping Exception |
| wi-21-0117-0045.pdf | 2017-01-10 00:00:00 | 130.35 KB | IRM 21.3.8 Autorevocation Disclosure Dates for Calendar 2017 |
| sbse-04-0925-0055-public.pdf | 2025-09-17 15:34:04 | 130.11 KB | IRM 4.10.2 Interim guidance on requesting information and documents from taxpayers. |
| tege-04-1016-0024.pdf | 2016-11-02 00:00:00 | 130.07 KB | IRM 4.90.12 Revised FSLG GSAIN |
| sbse-04-0126-0110.pdf | 2026-02-17 15:06:06 | 128.83 KB | IRM 4.23.3 Instruction and guidance to examiners for the mandatory offering of IT-approved digital communication tools |
| ts-21-1124-1151-public.pdf | 2024-11-22 14:27:00 | 128.83 KB | IRM 21.2.3 Spanish Transcripts and Designated Officials in BTA; TE/GE and International SADI Check for SOR |
| wi-03-0423-0548-redacted.pdf | 2023-04-28 11:31:01 | 128.77 KB | IRM 3.21.3 Received Dates; Added Countries for Waiver of Minimum Time Requirements |
| ts-03-0126-0095.pdf | 2026-02-17 10:28:14 | 128.54 KB | IRM 3.11.14 Start-Up Changes |
| ts-03-0126-0147-public.pdf | 2026-02-18 13:34:18 | 128.53 KB | IRM 3.11.217 Start-up Changes |