)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
Beginning of main content
Spder
Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| ts-21-0126-0159.pdf | 2026-02-18 13:09:05 | 78.51 KB | IRM 21.3.10 Updates to the TAS Criteria |
| wi-03-0523-0625.pdf | 2023-05-15 11:43:01 | 78.49 KB | IRM 3.21.19 Corrected Line Number for Cross-Referencing When Editing |
| ts-03-0424-0554.pdf | 2024-05-03 11:35:19 | 78 KB | IRM 3.12.251 IRM deviation link |
| ts-21-0825-3539.pdf | 2025-08-11 06:22:02 | 77.63 KB | IRM 21.7.2 Updated IDRS Number to Assign Form 5884-C and Form 5884-D Cases for Processing |
| ts-03-0126-0006.pdf | 2026-01-30 10:45:53 | 77.5 KB | IRM 3.13.5 Start-Up IPU |
| 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-04-0117-0006.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 |
| tas-13-1116-009_crit_9_igm.pdf | 2016-11-22 00:00:00 | 76.47 KB | IRM 13.1.7 Interim Guidance on Accepting Cases Under TAS Case Criteria 9 Public Policy |
| wi-21-0516-0914.pdf | 2016-05-17 00:00:00 | 75.74 KB | IRM 21 7 4 Protecting Americans From Tax Hikes Act of 2015 P L 114 113 2 |
| wi-21-0117-0113_redacted.pdf | 2017-01-23 00:00:00 | 75.58 KB | IRM 21.2.1 Electronic Filing PIN Restrictions for Direct Pay Resolved Conflicting Language Online Account Application |
| ts-03-0126-0044.pdf | 2026-01-30 10:42:19 | 75.47 KB | IRM 3.13.5 Removed Instruction to Alpha File Forms 8822 |
| 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-04-0717-0047.pdf | 2017-08-23 15:20:11 | 74.91 KB | IRM 4.24.6 Reissuance of Initial Taxpayer Contact in Excise Tax Examination Cases |
| 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 |
| tege-04-0117-0005.pdf | 2017-01-24 00:00:00 | 74.39 KB | IRM 4.90.7 Reissuance Obsolescence of Letter 569 Full/Partial Preliminary Claim Disallowance |
| sbse-04-0126-0135.pdf | 2026-02-17 22:42:04 | 74.15 KB | IRM 4.19.3 Zero paper initiative |
| wi-21-0717-1096_redacted.pdf | 2017-07-18 13:50:52 | 74.1 KB | IRM 21.3.1 CP 10 & CP 12 Response Procedures; Processing CP86 Cases with -C Freeze; AUR Notice Responses |
| tege-04-0718-0017.pdf | 2018-07-17 12:00:00 | 74.04 KB | IRM 4.81.6 Interim Guidance on Closing Agreements for Tax-Exempt Bonds |
| wi-21-0118-0068_redacted.pdf | 2016-02-01 00:00:00 | 72.69 KB | IRM 21.8.2 BMF International Accounts Management |
| 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) |
| IPU_CPR_WI-21-0812-1504-4.pdf | 2013-09-18 00:00:00 | 70.94 KB | IRM 21.2.1 – Systems for eAuthentication/eTranscripts |
| wi-03-0523-0593.pdf | 2023-05-12 11:20:30 | 70.18 KB | IRM 3.21.19 Correction of CCC Editing Order and Tax Year Being Processed |
| wi-03-0124-0164.pdf | 2024-02-02 14:36:00 | 69.95 KB | IRM 3.11.217 Updated Branch Name |
| wi-21-0319-0257_redacted.pdf | 69.94 KB | IRM 21.2.3 - Transcripts, regarding E-Services SOR Mailbox; Programming Fix; Form 4506-T (PDF) | |
| 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 |
| 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-07-0716-0018.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-05-0318-0018.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-20-0816-0024.pdf | 2016-08-22 00:00:00 | 68.19 KB | IRM 20 1 7 Interim Guidance on the method to compute Intentional Disregard Penalty under IRC 6721 e 2 related to filing on Incorrect Media |
| ts-03-0126-0017.pdf | 2026-01-30 10:44:42 | 68.07 KB | IRM 3.11.25 Statute Return Processing |
| wi-21-0118-0134.pdf | 2018-01-30 10:52:02 | 66.59 KB | IRM 21.4.2 OIC Refund Trace Procedures, CHKCL TERUP Timeframe |
| sbse-25-1117-0081.pdf | 2017-11-16 11:31:08 | 65.57 KB | IRM 25.6.22 Section 5000A Individual Shared Responsibility Payment-Statute of Limitations |
| TEGE 04-1015-0023 FSLG IGM 60 CSP Procedures for Section 218 Taxpayers.pdf | 2016-10-19 00:00:00 | 64.89 KB | IRM 4.90.1 Classification Settlement Program CS P Procedures for Taxpayers covered by Section 218 Agreements |
| 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 |
| tas-01-0225-0162.pdf | 2025-02-13 11:38:25 | 63.19 KB | IRM 1.4.13 Interim Guidance for IRM 1.4.13, TAS Guide for Managers |
| tege-07-0218-0008.pdf | 2018-02-07 09:31:18 | 62.21 KB | IRM 4.75.10 Form 1024-A, Application for Recognition of Exemption under Section 501(c)(4) of the Internal Revenue Code |
| 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 |
| 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-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 |
| estate_and_gift_interim_guidance_memo_sbse-04-1116-0055.pdf | 2016-11-16 00:00:00 | 58.49 KB | IRM 4.25.1 Estate and Gift Enclosures with Correspondence to Representatives and Appointees |
| wi-03-0417-0664.pdf | 2017-04-12 00:00:00 | 58.36 KB | IRM 3.13.2 BMF Entity Updates |
| 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 |
| del_order_4_46_rev_1.pdf | 2017-08-16 10:12:37 | 57.85 KB | Delegation Order 4-46 (Rev. 1), Qualifying Advanced Coal Project Credit, Qualifying Gasification Project Credit and Qualifying Advanced Energy Project |
| sbse-01-0217-0001.pdf | 2017-03-08 00:00:00 | 57.84 KB | IRM 1.4.50 IRM Deviation for Targeted Inventory Levels for Revenue Officers participating in the Flex Field Inventory Process Improvement Team FIPIT Pilot |
| 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 |
| 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) |
| IPU_CPR_WI-21-1012-1703.pdf | 2013-09-18 00:00:00 | 56.44 KB | IRM 21.3.7 – Processing Third Party Authorizations onto the Centralized Authorization File (CAF) Updates for Procedures Clarification |
| sbse-01-0217-0002.pdf | 2017-03-08 00:00:00 | 55.49 KB | IRM 1.4.50 IRM Deviation for Group Manager observations of revenue officer RO face to face contacts for ROs participating in the Virtual Field FIPIT Pilot |
| wi-25-1017-1398.pdf | 2017-10-11 12:22:38 | 55.45 KB | IRM 25.6.1 - Statute Chart of Expedited Processing |
| wi-21-0317-0409.pdf | 2017-03-02 00:00:00 | 55.43 KB | IRM 21.7.8 Alternative Fuel Credits |