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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| sbse-05-0417-0022.pdf | 2017-07-18 14:08:27 | 33.87 KB | IRM 5.1.10 Interim Guidance for Initial Taxpayer Contact |
| sbse_05-0816-0039.pdf | 2016-08-22 00:00:00 | 32.33 KB | IRM 5 8 Removal of Application Fee Shortfall Allowance for Offer in Compromise |
| igm sbse-05-0716-0035.pdf | 2016-07-18 00:00:00 | 53.6 KB | IRM 5 7 1 Interim Guidance for FTD alert Telephone Contact Procedures |
| sbse-05-0616-1064.pdf | 2016-06-16 00:00:00 | 24.93 KB | IRM 5 11 6 2 Funds in Pension or Retirement Plans |
| 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 |
| TEGE-04-0515-0012 - Interim Guidance on Direct Closing of Cases to GECS [1].pdf | 2016-05-10 00:00:00 | 157.85 KB | IRM 4.90.7 Interim Guidance on Direct Closing of Cases to GECS & Revised Criteria for Mandatory Review Cases |
| tege-04-1016-0024.pdf | 2016-11-02 00:00:00 | 130.07 KB | IRM 4.90.12 Revised FSLG GSAIN |
| 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-04-0716-0019.pdf | 2017-09-26 09:10:54 | 252.01 KB | IRM 4.82.3 Reissuance Interim Guidance Procedures for Conducting Examinations of Direct Pay Bonds |
| 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 |
| TEGE-04-1215-0029.pdf | 2017-01-12 00:00:00 | 143.8 KB | IRM 4.75.5 Discontinuance of Referral Committees |
| TEGE-04-1214-0031[1].pdf | 2017-02-24 00:00:00 | 472.34 KB | IRM 4.75.37 Offer in Compromise Doubt as to Liability Procedures |
| TEGE-04-0216-0001.pdf | 2017-02-01 00:00:00 | 157.19 KB | IRM 4.75.16 Establishing and Controlling MFT 67 Non Return Units |
| TEGE-04-0216-0003.pdf | 2017-02-24 00:00:00 | 169.75 KB | IRM 4.75.13 PATH Act Impact on Revocations and Modifications of Exempt Status |
| tege-04-0117-0007b.pdf | 2017-02-14 00:00:00 | 203.62 KB | IRM 4.75.10 Review of Organizing Documents of Organizations that Attested to their Conformity in the Determination Process 3 |
| 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-04-0515-0011 ASED Alpha Code 'PP508'.pdf | 2016-05-10 00:00:00 | 223.25 KB | IRM 4.75.10 ASED Alpha Code PP |
| tege-04-0217-0008.pdf | 2017-09-26 09:05:12 | 210.87 KB | IRM 4.72.2 Substantiation Guidelines for Safe Harbor Hardship Distributions from Section 401k Plans |
| spdertege-04-0317-0010.pdf | 2017-03-09 00:00:00 | 263.32 KB | IRM 4.72.13 Substantiation Guidelines for Safe-Harbor Hardship Distributions from Section 403 b Plans |
| tege-04-0917-0022.pdf | 2017-09-26 09:28:01 | 147.1 KB | IRM 4.71.6 Referral Acknowledgement Letter 4426 |
| tege-04-1116-0028.pdf | 2017-03-31 00:00:00 | 84.62 KB | IRM 4.71.1 New Process for Information Document Requests |
| tege-04-1122-0033.pdf | 2022-11-16 10:12:22 | 201.54 KB | IRM 4.71.1 Letter Consolidation for Change due to Correction of Operations Closing Letter |
| tege-04-0223-0005.pdf | 2023-02-03 13:42:34 | 157.87 KB | IRM 4.70 Revisions to the DO 8-3 Closing Agreement Process |
| lbi-04-0226-0003.pdf | 2026-03-05 19:43:41 | 183.82 KB | IRM 4.61 Interim Guidance on Foreign Tax Redeterminations for Taxpayers Under Exam (Including CAP cases), Where the Relation-Back Tax Year is Not Under Exam |
| lbi-04-0425-0004-public.pdf | 2025-04-18 08:59:12 | 98.89 KB | IRM 4.60.1 Interim guidance to add a resource for researching error notifications related to Foreign Account Tax Compliance Act (FATCA) |
| tege-04-0226-0008-public.pdf | 2026-03-06 11:22:00 | 204.53 KB | IRM 4.5.1.6.10 Requirement to use Auto Form 2859 Portal for completing Form 2859, Request for Quick or Prompt Assessment |
| lbi-04-0725-0008 public.pdf | 2025-07-23 11:00:39 | 164.51 KB | IRM 4.46.4 Interim guidance on reinforcing the customer focused, high efficiency LB&I examination process |
| lbi-04-0125-0001-public.pdf | 2025-01-06 07:24:05 | 256.15 KB | IRM 4.46.3 Updated interim guidance on claims for refund that include a claim for credit for increasing research activities and extension of transition period |
| lbi-04-0825-0009 public.pdf | 2025-08-21 11:20:56 | 128.31 KB | IRM 4.46.3 Interim guidance on Policy Statement P-4-5 (P-4-5) administrative and monitoring duties |
| lbi-04-0824-0896.pdf | 2024-08-07 09:06:00 | 88.42 KB | IRM 4.31.9 Centralized Partnership Audit Regime (BBA) Field Examination Procedures |
| sbse-04-0417-0010.pdf | 2017-09-26 08:34:42 | 207.39 KB | IRM 4.26.9 Addressing Prepaid Access Issues in Bank Secrecy Act Examination Cases |
| 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-04-0126-0011-public.pdf | 2026-02-17 11:43:19 | 185.33 KB | IRM 4.26.17 Supplemental guidance on offering digital communication tools to FBAR filers and third parties |
| sbse-04-0126-0007-public.pdf | 2026-02-17 11:42:25 | 229.24 KB | IRM 4.26.17 Interim guidance updating procedures for soliciting FBAR assessment statute consents |
| sbse-04-0126-0150.pdf | 2026-02-19 08:55:11 | 92.28 KB | IRM 4.25.2 Supplemental guidance for campus estate and gift on offering digital communication tools to taxpayers and third parties |
| SBSE-04-0812-071.pdf | 2013-09-18 00:00:00 | 46.13 KB | IRM 4.25.1 – Interim Guidance – Suspicious Activity Reports |
| sbse-04-0126-0016-public.pdf | 2026-02-17 11:44:07 | 257.6 KB | IRM 4.25.1 Supplemental guidance on offering digital communication tools to taxpayers and third parties for estate and gift tax filers |
| sbse-04-0126-0149.pdf | 2026-02-18 15:10:41 | 95.58 KB | IRM 4.25.1 Supplemental guidance for estate and gift examinations on offering digital communication tools to taxpayers and third parties- estate and gift tax |
| 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 |
| 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 |
| sbse-04-0117-0007.pdf | 2017-02-07 00:00:00 | 53.54 KB | IRM 4.24.6 Offer in Compromise Doubt as to Liability Statute Controls for Excise Tax Cases |
| sbse-04-1025-0037.pdf | 2025-11-17 20:48:33 | 175.55 KB | IRM 4.24.23 Interim guidance on contested denials and revocations of form 637 registrations |
| sbse-04-0126-0162.pdf | 2026-02-19 09:10:59 | 111.44 KB | IRM 4.24.22 Suspend claims filed under IRC 6435 |
| sbse-04-0126-0133.pdf | 2026-02-17 22:31:47 | 95.97 KB | IRM 4.24.22 Supplemental guidance for Centralized Specialty Tax Operations (CSTO) on offering digital communication tools to taxpayers and third parties- campus procedures for excise taxes |
| sbse-04-0126-0172.pdf | 2026-02-25 13:06:40 | 156.41 KB | IRM 4.24.22 Reissued IPU 25U3613 |
| 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 |
| sbse-04-1216-0057.pdf | 2017-01-12 00:00:00 | 38.83 KB | IRM 4.24.20 Excise Tax Enclosures with Correspondence to Representatives and Appointees |
| sbe-04-0617-0037.pdf | 2017-07-24 15:27:22 | 30.02 KB | IRM 4.24.2 Reissuance of Interim Guidance for Grade of Case Criteria for Form 637 Registration Cases |
| sbse-04-0617-0036.pdf | 2017-07-24 15:24:07 | 32.84 KB | IRM 4.24.2 Reissuance Interim Guidance for the Excise Manager IMS 637 User Guide and Addendum |
| sbse-04-0817-0043.pdf | 2017-09-11 12:43:19 | 55.38 KB | IRM 4.24.2 Letter 5708, Initial Contact - Form 637 Reviews |