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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| sbse-04-1216-0058.pdf | 2016-12-21 00:00:00 | 35.46 KB | IRM 4.24.2 Form 637 Review Enclosures with Correspondence to Representatives and Appointees |
| SBSE-04-0316-0011.pdf | 2017-03-10 00:00:00 | 185.7 KB | IRM 4.24.17 New MFT and Activity Code for IRC 6675 6718 6719 and 6725 Penalty Assessments |
| 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 |
| sbse-04-0916-0037.pdf | 2017-09-26 08:26:57 | 58.32 KB | IRM 4.24.16 Interim Guidance for Indexing Work Papers in IMS for Inspection Penalties |
| sbse-04-0417-0026.pdf | 2017-04-27 00:00:00 | 106.85 KB | IRM 4.24.15 Reissuance Interim Guidance for Reporting Time and Fuel Inspection Activity related to an Examination or Form 637 Registration Review 4 |
| sbse-04-0126-0015-public.pdf | 2026-02-17 11:42:50 | 224.45 KB | IRM 4.24.13 Supplemental guidance for Excise Field Examination and Centralized Specialty Tax Operations (CSTO) on offering digital communication tools to taxpayers and third parties |
| sbse-04-0117-0006.pdf | 2017-02-07 00:00:00 | 76.51 KB | IRM 4.23.8 Updated Instructions for Employers Filing Forms W2 or W2c After an Agreed Employment Tax Examination and Procedures for Tickler Files |
| sbse-04-2119-0045.pdf | 2019-12-18 11:57:00 | 72.09 KB | IRM 4.23.8 Interim Guidance on Form W-2 Corrections (PDF) |
| 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 |
| sbse-04-0417-0029.pdf | 2017-07-10 11:41:58 | 34.75 KB | IRM 4.23.5 Interim Guidance on IRC 3512, Motion Picture Project Employers |
| SBSE-04-0712-066.pdf | 2013-09-18 00:00:00 | 50.79 KB | IRM 4.23.3 – Interim Guidance – Suspicious Activity Reports in Title 26 Cases |
| 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 |
| sbse-04-0126-0114.pdf | 2026-02-17 15:09:17 | 112.01 KB | IRM 4.23.26 Instruction and guidance to examiners for the mandatory offering of IT-approved digital communication tools- campus employment tax non-filer program |
| sbse-04-0126-0113.pdf | 2026-02-17 15:07:00 | 112.45 KB | IRM 4.23.25 Instruction and guidance to examiners for the mandatory offering of IT- approved digital communication tools- voluntary closing agreements for employment tax cases |
| sbse-04-0825-3562-public.pdf | 2025-08-21 12:46:28 | 104.78 KB | IRM 4.23.22 Unagreed employment tax case procedures. |
| sbse-04-0126-0112.pdf | 2026-02-17 15:06:34 | 112.27 KB | IRM 4.23.21 Instruction and guidance to examiners for the mandatory offering of IT- approved digital communication tools- tax compliance officer employment tax procedures |
| sbse-04-0725-3485-public.pdf | 2025-07-23 06:47:48 | 90.17 KB | IRM 4.23.11 Prompt action in tax underpayment and overassessment cases. |
| sbse-04-0825-0036-public.pdf | 2025-08-20 13:43:45 | 168.93 KB | IRM 4.2.1 Interim guidance on requesting counsel advice. |
| sbse-04-1016-0030.pdf | 2016-10-05 00:00:00 | 116.26 KB | IRM 4.2.1 Docketed Case Examination Assistance |
| sbse-04-0126-0135.pdf | 2026-02-17 22:42:04 | 74.15 KB | IRM 4.19.3 Zero paper initiative |
| sbse-04-0217-0389_redacted.pdf | 2017-03-10 00:00:00 | 50.99 KB | IRM 4.19.3 Post Publication Revision of 4.19.3 IMF Automated Underreporter AUR Program 02 28 2017 |
| sbse-04-0517-0874.pdf | 2017-07-10 11:37:02 | 18.82 KB | IRM 4.19.3 IMF Automated Underreporter Program - May 19, 2017 |
| sbse_04_1116_1613_redacted.pdf | 2016-11-03 00:00:00 | 93.61 KB | IRM 4.19.3 IMF Automated Underreporter Program November 2 2016 |
| sbse-04-1216-1779_redacted.pdf | 2017-01-11 00:00:00 | 37.68 KB | IRM 4.19.3 IMF Automated Underreporter AUR Program 12 20 2016 |
| sbse-04-0916-1356.pdf | 2016-09-08 00:00:00 | 126.19 KB | IRM 4.19.3 IMF Automated Underreporter Program September 2, 2016 |
| sbse-04-0516-0983.pdf | 2016-06-02 00:00:00 | 177.33 KB | IRM 4.19.3 IMF Automated Underreporter Program May 26 2016 |
| sbse-04-0126-0116.pdf | 2026-02-17 22:17:13 | 126.41 KB | IRM 4.19.26 Instruction and guidance to examiners for the mandatory offering of IT- approved digital communication tools- campus backup withholding return compliance program procedures |
| ts-04-0126-0167.pdf | 2026-02-24 13:14:51 | 74.78 KB | IRM 4.19.19 Updating Phone Number for Hearing Impaired Customers |
| sbse-04-0217-0013-redacted.pdf | 2017-03-09 00:00:00 | 47.77 KB | IRM 4.19.15 Pilot Program Auditing Mortgage Interest Paid to Individuals |
| sbse-04-0117-0008.pdf | 2017-01-31 00:00:00 | 104.58 KB | IRM 4.19.15 Interim Guidance on Alimony Recipient Non Filer Pilot Program |
| 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 |
| sbse-04-0625-0025-public.pdf | 2025-08-29 20:06:22 | 220.16 KB | IRM 4.10.6 Procedures for assessing IRC 6698 and IRC 6699 penalties |
| sbse-04-0819-0021.pdf | 2019-08-13 14:29:00 | 76.57 KB | IRM 4.10.4 Guidance for Addressing Currency Transaction Report Information |
| sbse-04-1025-0016-public.pdf | 2026-01-02 14:50:58 | 366.97 KB | IRM 4.10.3 Interim guidance on SB/SE high-income and/or high-wealth enterprise audits. |
| 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. |
| 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 |
| sbse-04-0825-0009-public.pdf | 2025-08-20 13:18:49 | 181.74 KB | IRM 4.1.5 Interim guidance for classification of criminal restitution returns. |
| nhq-04-0516-0001.pdf | 2016-06-16 00:00:00 | 221.42 KB | IRM 4 Change in Policy on Initial Taxpayer Contact in Examination Cases |
| tege-04-0816-0010.pdf | 2016-08-23 00:00:00 | 160.13 KB | IRM 4 75 21 IRC 6103 d Disclosure Procedures to State Agencies |
| tege-04-1016-0022.pdf | 2016-10-12 00:00:00 | 116.43 KB | IRM 4 75 12 Required Filing Checks and Package Audit Procedures |
| lbi-04-0616-002.pdf | 2016-06-13 00:00:00 | 56.91 KB | IRM 4 46 10 Interim Guidance on the Outside Expert Program |
| sbse-04-0516-0017.pdf | 2016-05-24 00:00:00 | 101.08 KB | IRM 4 26 11 Interim Guidance for Form 8300 Examination Procedures Review of Records |
| sbse-04-0516-0007.pdf | 2016-05-23 00:00:00 | 45.72 KB | IRM 4 24 4 Interim Guidance for Approval and Assignment of Fuel Related Compliance Work and Form 637 Compliance Reviews to General Territories |
| sbse-04-0816-0042-1.pdf | 2016-09-20 00:00:00 | 60.8 KB | IRM 4 24 2 Initial Taxpayer Contact in Form 637 Follow Up Reviews |
| sbse-04-0616-0014.pdf | 2016-06-21 00:00:00 | 47.27 KB | IRM 4 24 15 Interim Guidance for Reporting Time and Fuel Inspection Activity related to an Examination or Form 637 Registration Review |
| sbse-04-0816-0047.pdf | 2016-09-20 00:00:00 | 166.36 KB | IRM 4 23 14 Guidance on Offer in Compromise Doubt as to Liability Statute Controls for Employment Tax Cases |
| sbse-04-1016-1478_with_ouo_redacted.pdf | 2016-10-12 00:00:00 | 341.35 KB | IRM 4 19 3 IMF Automated Underreporter Program October 4 2016 |
| sbse-04-0217-0014redacted.pdf | 2017-03-02 00:00:00 | 51.93 KB | IRM 4 19 15 Pilot Program Auditing Schedule F Expenses |
| sbse-04-0916-0046.pdf | 2016-09-20 00:00:00 | 174.68 KB | IRM 4 10 8 Interim Guidance Regarding Elimination of Letters 5262 5261 5441 etc and Permanent Reinstatement of Letters 915 and 1912 |
| sbse-04-0916-0023.pdf | 2016-09-15 00:00:00 | 323.42 KB | IRM 4 10 2 Initial Taxpayer Contact on Examination Cases |