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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| tege-07-0716-0018.pdf | 2016-07-20 00:00:00 | 69.01 KB | IRM 7 20 2 Interim Guidance on Redacting Social Security Numbers When Processing EO Determination Letter Requests |
| sbse-05-0625-3390-public.pdf | 2025-06-11 00:27:13 | 92.25 KB | IRM 5.9.7 Processing chapter 9 and chapter 15 bankruptcy cases |
| 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 |
| sbse-05-0625-3433-public.pdf | 2025-07-09 08:30:11 | 131.72 KB | IRM 5.9.20 Non-bankruptcy Insolvencies |
| sbse-05-0917-0056.pdf | 2017-09-29 08:56:34 | 85.4 KB | IRM 5.9.15 Reissuance of Interim Guidance on Processing the MFT 65, Individual Shared Responsibility Payment (SRP) Mirror Assessment, in Bankruptcy Cases |
| sbse-05-0824-0043-public.pdf | 2024-08-22 13:52:00 | 201.59 KB | IRM 5.8.8 Interim guidance on pen and ink changes to form 656 and addressing levies at acceptance processing |
| SBSE-05-0915-0059.pdf | 2016-11-03 00:00:00 | 197.2 KB | IRM 5.8.7 Interim Guidance for Communications with Appeals |
| sbse-05-0517-0034.pdf | 2017-12-05 09:52:24 | 117.8 KB | IRM 5.8.4 Reissuance of Interim Guidance on Investigation of Offers under Appeal's Jurisdiction SBSE-05-0517-0034 |
| sbse-05-0117-0003.pdf | 2017-01-17 00:00:00 | 32.49 KB | IRM 5.8.4 Mandatory Use of Letters on Automated Offer in Compromise AOIC 5 |
| SBSE 05-0612-016.pdf | 2013-09-18 00:00:00 | 29.86 KB | IRM 5.8.4 - Interim Letters for Offer in Compromise |
| SBSE 05-0912-076.pdf | 2013-09-18 00:00:00 | 45.98 KB | IRM 5.8.3 - Centralized Offer in Compromise Case Building 2 |
| sbse-05-0217-0020.pdf | 2017-04-25 00:00:00 | 102.11 KB | IRM 5.8.2 Offer in Compromise Filing Compliance and Case Perfection |
| sbse-05-1116-0064.pdf | 2017-01-17 00:00:00 | 168.26 KB | IRM 5.8 Actions Required when Addressing Assessments Related to Employee Benefit Plans MFT 74 and 76 |
| 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 |
| sbse-05-0226-0025-public.pdf | 2026-02-25 16:31:15 | 121.07 KB | IRM 5.7.1 Revised interim guidance on federal tax deposit (FTD) alert procedures. |
| 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. |
| sbse-05-0616-0033.pdf | 2016-12-01 00:00:00 | 29.31 KB | IRM 5.7.1 Interim Guidance for FTD Alert Procedures |
| SBSE-05-0318-0018.pdf | 2018-04-03 12:54:40 | 68.91 KB | IRM 5.5.8 Reissue Interim Guidance (SBSE-05-0417-0011) for Responsibility to Process all Requests for Discharge of the Estate Tax Lien |
| sbse_05_0417_0011.pdf | 2017-04-06 00:00:00 | 94.26 KB | IRM 5.5.8 Interim Guidance for Responsibility to Process all Requests for Discharge of the Estate Tax Lien |
| sbse-05-0318-0009.pdf | 2018-04-17 14:37:49 | 59.11 KB | IRM 5.21.7 Interim Guidance Memorandum - Guidance for Withdrawing an Outbound Mutual Collection Assistance Request (MCAR) Case Referral |
| sbse-05-0117-0074.pdf | 2017-01-24 00:00:00 | 25.49 KB | IRM 5.19.8 Collection Appeal Rights regarding ACSS CDP CIS Verification |
| sbse-05-1225-3751-public.pdf | 2026-01-30 12:48:12 | 177.42 KB | IRM 5.19.13 Expanding the SIMPLE payment plan to the financial analysis procedures |
| sbse-05-0725-3447.pdf | 2025-07-09 10:50:22 | 41.89 KB | IRM 5.19.10 Collection operations transcript processing |
| 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 |
| sbse-05-0317-0446.pdf | 2017-03-14 00:00:00 | 22.87 KB | IRM 5.19.1 TC 130 Procedure Updates March 7 2017 |
| sbse-05-0725-3481-public.pdf | 2026-07-17 15:51:07 | 375.04 KB | IRM 5.19.1 Revisions to payment skips; OPA MAR |
| sbse-05-0425-3212.pdf | 2025-04-30 14:46:05 | 99.97 KB | IRM 5.19.1 Revised IRM procedures to include leads can now input IAs requiring managerial approval. |
| sbse-05-0417-0641.pdf | 2017-04-21 00:00:00 | 87.44 KB | IRM 5.19.1 Private Debt Collection PDC Changes 04/05/2017 |
| sbse-05-1216-0070.pdf | 2017-01-09 00:00:00 | 115.59 KB | IRM 5.19.1 Internal Revenue Manual IRM Deviation from Obtaining and Verifying Levy Sources and Phone Numbers |
| sbse-05-0217-0257.pdf | 2017-02-22 00:00:00 | 27.2 KB | IRM 5.19.1 Disclosure for Divorced or Separated Taxpayers |
| sbse-05-1116-1631.pdf | 2016-11-15 00:00:00 | 117.76 KB | IRM 5.19.1 Campus Balance Due ACS Form 8821 11 03 2016 |
| sbse-05-0126-0019-public.pdf | 2026-02-20 12:12:14 | 185.53 KB | IRM 5.18.1 Interim guidance on the mandatory use of digital tools for campus collection employees |
| sbsesbse-05-0317-0009_redacted.pdf | 2017-03-14 00:00:00 | 51.16 KB | IRM 5.16.1 Interim Guidance for Changes to Authority and Procedures for Currently Not Collectible Closures |
| sbse-05-0317-0539-redacted.pdf | 2017-03-23 00:00:00 | 69.38 KB | IRM 5.16.1 Changes to Authority and Procedures for CNC Closures |
| sbse-05-0117-0004.pdf | 2017-01-24 00:00:00 | 37.63 KB | IRM 5.15.1 Interim Guidance for Revenue Officers regarding Levies on Retirement Plans |
| sbse-05-0817-0040.pdf | 2017-08-21 12:35:23 | 75.41 KB | IRM 5.15.1 Interim Guidance for Revenue Officers regarding Changes for Securing a Collection Information Statement |
| sbse-05-0117-0004.pdf | 2017-12-01 14:58:52 | 37.63 KB | IRM 5.15.1 - Interim Guidance for Revenue Officers regarding Levies on Retirement Plans |
| sbse-05-0325-0008-public.pdf | 2025-03-13 15:37:00 | 169.56 KB | IRM 5.14.5 Interim Guidance for Field Collection on Simple Payment Plans (Formerly Streamlined Installment Agreements) for IMF Accounts with Balances Up to $50,000 |
| sbse-05-1225-0065.pdf | 2026-02-25 13:49:57 | 181.89 KB | IRM 5.14.1 Interim guidance for field collection on new simple payment plans for business master file (BMF) taxpayers |
| sbse-05-1216-0069.pdf | 2017-01-17 00:00:00 | 47.86 KB | IRM 5.12.7.10.5 Interim Guidance on Paying Filing Fees for Hand Carried Lien Documents |
| SBSE-05-0912-081.pdf | 2013-09-18 00:00:00 | 35.04 KB | IRM 5.12.3- Reissuance of Interim Guidance for Certificates of Discharge in Short Sale Situations |
| sbse-05-0117-0030.pdf | 2017-01-17 00:00:00 | 18.57 KB | IRM 5.11.6 Notice of Levy in Special Cases, regarding Social Security 01 04 2 17 |
| sbse-05-1116-1628.pdf | 2016-11-09 00:00:00 | 15.61 KB | IRM 5.11.2.2.4 Notice of Levy Serving Levies Releasing Levies and Returning Property 11/03/2016 |
| sbse-05-0117-0093.pdf | 2017-01-23 00:00:00 | 19.82 KB | IRM 5.11.1 Pre levy Considerations |
| SBSE-05-0912-079.pdf | 2013-09-18 00:00:00 | 30.34 KB | IRM 5.10.4- Interim Guidance for Publication of Form 2434 (Notice of Public Auction Sale) and Form 2434-A (Notice of Sealed Bid Sale) |
| sbse-05-0126-0020-public.pdf | 2026-02-20 12:11:46 | 397.81 KB | IRM 5.1.9 Interim Guidance on the mandatory use of digital tools for field collection employees |
| sbse-05-1225-0070-public.pdf | 2026-01-30 12:47:43 | 167.89 KB | IRM 5.1.8 Guidance for collection actions on tax assessments related to erroneously issued COVID-19 employer tax credits |
| sbse-05-0923-0927.pdf | 2023-09-06 06:26:20 | 104.53 KB | IRM 5.1.18 - Interim Guidance on Field Collection Safety During Field Contact |
| SBSE 05-0612-056.pdf | 2013-09-18 00:00:00 | 53.05 KB | IRM 5.1.10, 5.1.11, 5.14.5, 5.15.1, and 5.16.1 - Tax Examiner Deviation Authority to Work Collection Field Function Corporate Inventory |
| sbse-05-0418-0015.pdf | 2018-04-17 14:34:20 | 40.42 KB | IRM 5.1.10 Interim Guidance on Contacting Taxpayers |