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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| del_order_4_30.pdf | 2017-08-16 10:32:57 | 8.72 KB | Rescission of Servicewide Delegation Order 4-30, Authority to Offer and Accept Settlement Offers and to Execute Closing Agreements |
| del_order_4_22.pdf | 2017-08-16 10:31:24 | 8.55 KB | Rescission of Servicewide Delegation Order 4-22, Certification under IRC Section 552(b) |
| p-8-48.pdf | 2016-06-21 00:00:00 | 8.31 KB | Policy Statement 8 48 Rev 1 Split Issue and Specific Dollar Settlements Permitted Under Certain Circumstances |
| raas-01-0524-3022.pdf | 2024-05-28 10:24:04 | 174.29 KB | Policy Statement 5-34 (Rev. 1), Collection enforced through seizure and sale of the assets occurs only after thorough consideration of all factors and of alternative collection methods |
| policy-statement-1-3.pdf | 2022-06-24 07:50:23 | 125.18 KB | Policy Statement 1-3 (Rev.1) Research projects, studies, and tests support effective and efficient decision making in the Internal Revenue Service |
| policy_statement_1_236.pdf | 2016-10-31 00:00:00 | 26.63 KB | Policy Statement 1 236 Fairness and Integrity in Enforcement Selection |
| AP-08-1225-0047 Public.pdf | 2025-12-23 11:00:00 | 826.9 KB | New IRM 8.20.13, Appeals Case Management System (ACMS) |
| SBSE 05-0612-051.pdf | 2013-09-18 00:00:00 | 32.79 KB | IRMs 5.10.2 and 5.10.3 - Reissuance of Interim Guidance Memorandum for Seizure-Related Enforcement Expenses |
| sbse-05-0817-1280.pdf | 2017-09-07 14:53:29 | 26.11 KB | IRM Role of Revenue Officers in Sale |
| ap-08-0624-0011-public.pdf | 2024-06-21 12:42:00 | 202.21 KB | IRM 8.6.1 Revised Guidance for Taxpayer First Act (TFA) Access to Case Files |
| 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 |
| ap-08-0724-0015-public.pdf | 2024-07-17 14:30:00 | 408.04 KB | IRM 8.25.2 Trust Fund Recovery Penalty (TFRP) procedures update |
| AP-08-1215-0010.pdf | 2016-12-15 00:00:00 | 103.13 KB | IRM 8.23.4.2 Interim Guidance on Automated Offer in Compromise AOIC Transcript Access 6 |
| AP-08-0416-0011.pdf | 2017-04-19 00:00:00 | 340.82 KB | IRM 8.23.4 Interim Guidance on Automated Offer in Compromise (AOIC) Transcript Access |
| ap-08-0624-0010.pdf | 2024-06-06 14:31:00 | 168.46 KB | IRM 8.23.2 Paperless Offer in Compromise (OIC) procedures for Collection Appeals Technical Employees (ATEs) |
| 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-08-1025-0018-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 |
| 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 |
| ap-08-0525-0006-public.pdf | 2025-05-07 06:53:14 | 207.63 KB | IRM 8.22.5 Reissuance of Electronic Collection Due Process (CDP) Case Management for Cases from Small Business/Self-Employed (SB/SE) Field Collection |
| ap-08-0825-0016.pdf | 2025-08-22 07:43:13 | 162.1 KB | IRM 8.22.5 Prohibited levies in Collection Due Process hearings |
| 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-08-1123-0012.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 |
| ap-08-1125-0038.pdf | 2025-11-25 16:55:51 | 197.06 KB | IRM 8.22 Appeals Case Management System (ACMS) procedures for document generation for Collection Appeals workstreams |
| ap-08-1225-0050-public.pdf | 2026-01-02 14:36:20 | 173.39 KB | IRM 8.21.2 Deviation from procedures in IRM 8.21.2 for cases in the Appeals Case Management System (ACMS) |
| ap-08-0517-0006.pdf | 2017-08-10 14:32:49 | 44.14 KB | IRM 8.20.7 Electronic Storage of Offer in Compromise (OIC) Public Inspection Files (PIF) (PDF) |
| ap-08-0524-0009.pdf | 2024-06-06 14:41:00 | 166.92 KB | IRM 8.20.5 Paperless Offer in Compromise (OIC) procedures for Appeals Account & Processing Support (APS) |
| ap-08-0617-0008.pdf | 2017-07-19 14:15:47 | 244.36 KB | IRM 8.20.5 Appeals Electronic 3210 (E3210) Test |
| ap-08-0923-0010-redacted.pdf | 2023-09-29 12:29:04 | 536.61 KB | IRM 8.11.6 FBAR Case Procedures Due to the Bittner v. United States Supreme Court Decision |
| ap-08-0417-0002.pdf | 2017-04-06 00:00:00 | 56.59 KB | IRM 8.11.1 Appeals Team Managers Will Review and Sign Form 5402 for Assessed Penalty Cases Worked in Appeals (PDF) |
| 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 |
| 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 |
| ap-08-0716-0005.pdf | 2016-07-14 00:00:00 | 237.15 KB | IRM 8 6 4 Interim Guidance on Specific Dollar Settlements |
| ap-08-0616-0003.pdf | 2016-06-28 00:00:00 | 661.66 KB | IRM 8 4 4 Requesting Examination Assistance on Docketed Cases |
| 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-08-0916-0008.pdf | 2016-10-03 00:00:00 | 424.63 KB | IRM 8 Interim Guidance on Appeals Conference Practices (PDF) |
| tege-07-0425-0004 .pdf | 2025-04-18 16:50:00 | 162.28 KB | IRM 7.21.2 Processing EO Rulings and Agreements Refunds Electronically in Pay.gov |
| TEGE-07-0316-0007.pdf | 2017-11-16 11:49:15 | 88.67 KB | IRM 7.20.5 – Interim Guidance on Procedures for Appealed Adverse Determination Cases |
| tege-07-0117-0003.pdf | 2017-01-11 00:00:00 | 61.59 KB | IRM 7.20.2 Interim Guidance on Procedures for Protested Adverse Exempt Organizations Rulings and Agreements Determinations |
| tege-07-0217-0004.pdf | 2017-02-23 00:00:00 | 53.32 KB | IRM 7.20.2 Determinations Resulting from an Organizations Failure to Fully Respond to an Additional Information Request |
| tege-07-0117-0001.pdf | 2017-01-11 00:00:00 | 69.1 KB | IRM 7.20.2 Declining to Rule on Requests from IRC Section 501 c 3 Organizations Requesting Exemption Under Another Subsection |
| tege-07-0425-0005-public.pdf | 2025-04-23 08:04:44 | 151.73 KB | IRM 7.20.2 Appeal Rights Expansion |
| 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 |
| TEGE-07-1215-0026.pdf | 2017-11-27 16:06:13 | 116.25 KB | IRM 7.11.1.12 Deadline for Adoption of Discretionary Plan Amendments (PDF) |
| tege-07-0224-0004.pdf | 2024-02-28 08:59:52 | 156.13 KB | IRM 7.1.5 Digital taxpayer communications |
| tege-07-0616-0012.pdf | 2016-06-02 00:00:00 | 126.25 KB | IRM 7 40 1 Industry Issue Resolution Program |
| tege-07-1016-0023.pdf | 2016-10-18 00:00:00 | 64.04 KB | IRM 7 20 6 Interim Guidance on Case Processing Requirements for Applications Indicating Activities or Grants in U S Territories |
| 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-05-0625-3433-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 |