Skip to main content
An official website of the United States Government
English
Español
中文 (简体)
中文 (繁體)
한국어
Русский
Tiếng Việt
Kreyòl ayisyen
Information Menu
Help
News
Charities & Nonprofits
Tax Pros
Search
Toggle search
Search
Include Historical Content
- Any -
No
Include Historical Content
- Any -
No
Search
Help Menu Mobile
Help
Menu
Toggle menu
Main navigation mobile
File
Overview
INFORMATION FOR…
Individuals
Business & Self Employed
Charities and Nonprofits
International Taxpayers
Federal State and Local Governments
Indian Tribal Governments
Tax Exempt Bonds
FILING FOR INDIVIDUALS
How to File
When to File
Where to File
Update Your Information
POPULAR
Get Your Tax Record
Apply for an Employer ID Number (EIN)
Check Your Amended Return Status
Get an Identity Protection PIN (IP PIN)
File Your Taxes for Free
Pay
Overview
PAY BY
Bank Account (Direct Pay)
Payment Plan (Installment Agreement)
Electronic Federal Tax Payment System (EFTPS)
POPULAR
Your Online Account
Tax Withholding Estimator
Estimated Taxes
Penalties
Refunds
Overview
Where's My Refund
What to Expect
Direct Deposit
Reduced Refunds
Amend Return
Credits & Deductions
Overview
INFORMATION FOR...
Individuals
For you and your family
Businesses & Self-Employed
Standard mileage and other information
POPULAR
Earned Income Credit (EITC)
Child Tax Credit
Clean Energy and Vehicle Credits
Standard Deduction
Retirement Plans
Forms & Instructions
Overview
POPULAR FORMS & INSTRUCTIONS
Form 1040
Individual Tax Return
Form 1040 Instructions
Instructions for Form 1040
Form W-9
Request for Taxpayer Identification Number (TIN) and Certification
Form 4506-T
Request for Transcript of Tax Return
Form W-4
Employee's Withholding Certificate
Form 941
Employer's Quarterly Federal Tax Return
Form W-2
Employers engaged in a trade or business who pay compensation
Form 9465
Installment Agreement Request
POPULAR FOR TAX PROS
Form 1040-X
Amend/Fix Return
Form 2848
Apply for Power of Attorney
Form W-7
Apply for an ITIN
Circular 230
Rules Governing Practice before IRS
Search
Include Historical Content
- Any -
No
Include Historical Content
- Any -
No
Search
Information Menu
Help
News
Charities & Nonprofits
Tax Pros
File
Overview
INFORMATION FOR…
Individuals
Business & Self Employed
Charities and Nonprofits
International Taxpayers
Federal State and Local Governments
Indian Tribal Governments
Tax Exempt Bonds
FILING FOR INDIVIDUALS
How to File
When to File
Where to File
Update Your Information
POPULAR
Get Your Tax Record
Apply for an Employer ID Number (EIN)
Check Your Amended Return Status
Get an Identity Protection PIN (IP PIN)
File Your Taxes for Free
Pay
Overview
PAY BY
Bank Account (Direct Pay)
Payment Plan (Installment Agreement)
Electronic Federal Tax Payment System (EFTPS)
POPULAR
Your Online Account
Tax Withholding Estimator
Estimated Taxes
Penalties
Refunds
Overview
Where's My Refund
What to Expect
Direct Deposit
Reduced Refunds
Amend Return
Credits & Deductions
Overview
INFORMATION FOR...
Individuals
Businesses & Self-Employed
POPULAR
Earned Income Credit (EITC)
Child Tax Credit
Clean Energy and Vehicle Credits
Standard Deduction
Retirement Plans
Forms & Instructions
Overview
POPULAR FORMS & INSTRUCTIONS
Form 1040
Form 1040 Instructions
Form W-9
Form 4506-T
Form W-4
Form 941
Form W-2
Form 9465
POPULAR FOR TAX PROS
Form 1040-X
Form 2848
Form W-7
Circular 230
Main navigation mobile
File
Overview
INFORMATION FOR…
Individuals
Business & Self Employed
Charities and Nonprofits
International Taxpayers
Federal State and Local Governments
Indian Tribal Governments
Tax Exempt Bonds
FILING FOR INDIVIDUALS
How to File
When to File
Where to File
Update Your Information
POPULAR
Get Your Tax Record
Apply for an Employer ID Number (EIN)
Check Your Amended Return Status
Get an Identity Protection PIN (IP PIN)
File Your Taxes for Free
Pay
Overview
PAY BY
Bank Account (Direct Pay)
Payment Plan (Installment Agreement)
Electronic Federal Tax Payment System (EFTPS)
POPULAR
Your Online Account
Tax Withholding Estimator
Estimated Taxes
Penalties
Refunds
Overview
Where's My Refund
What to Expect
Direct Deposit
Reduced Refunds
Amend Return
Credits & Deductions
Overview
INFORMATION FOR...
Individuals
For you and your family
Businesses & Self-Employed
Standard mileage and other information
POPULAR
Earned Income Credit (EITC)
Child Tax Credit
Clean Energy and Vehicle Credits
Standard Deduction
Retirement Plans
Forms & Instructions
Overview
POPULAR FORMS & INSTRUCTIONS
Form 1040
Individual Tax Return
Form 1040 Instructions
Instructions for Form 1040
Form W-9
Request for Taxpayer Identification Number (TIN) and Certification
Form 4506-T
Request for Transcript of Tax Return
Form W-4
Employee's Withholding Certificate
Form 941
Employer's Quarterly Federal Tax Return
Form W-2
Employers engaged in a trade or business who pay compensation
Form 9465
Installment Agreement Request
POPULAR FOR TAX PROS
Form 1040-X
Amend/Fix Return
Form 2848
Apply for Power of Attorney
Form W-7
Apply for an ITIN
Circular 230
Rules Governing Practice before IRS
Main navigation
File
Pay
Refunds
Credits & Deductions
Forms & Instructions
Info Menu Mobile
Help
News
Charities & Nonprofits
Tax Pros
Home
IRS Static Files Directory
Foia
Ig
Spder
Beginning of main content
Contents of Directory spder
Parent Directory
Name
Name
Date
Size
Description
lbi-04-0423-0004.pdf
2023-05-01 08:16:30
182.39 KB
IRM 4.46.1 Interim Guidance for Approval of Penalties under Internal Revenue Code (IRC) 6751(b)(1) for LB&I Examinations
lbi-04-0224-0001.pdf
2024-02-27 14:38:53
165.52 KB
IRM 4.31.9 Deviation from established time frames described in IRM 4.31.9 regarding 2018, 2019, 2020, 2021 and 2022 syndicated conservation easement (SCE) compliance initiative (CIP) and campaign cases audited under the centralized partnership audit
lbi-04-0223-0001.pdf
2023-02-14 15:14:31
414.77 KB
IRM 4.31.10 Interim Guidance on Implementation of the Centralized Partnership Audit Regime (BBA) Exam Field Support Operation Procedures (EFSO)
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-04-0812-071.pdf
2013-09-18 00:00:00
46.13 KB
IRM 4.25.1 – Interim Guidance – Suspicious Activity Reports
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-04-1216-0057.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
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-04-0916-0037.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-04-0523-0030.pdf
2023-05-08 15:48:20
115.7 KB
IRM 4.24.1 Petroleum Tax on Domestic Crude Oil Exported from the United States
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-04-0417-0029.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-04-1016-0030.pdf
2016-10-05 00:00:00
116.26 KB
IRM 4.2.1 Docketed Case Examination Assistance
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-04-1223-1194-redacted.pdf
2023-12-28 07:19:44
256.62 KB
IRM 4.19.3 IMF Automated Underreporter Program
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-04-0217-0013-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-04-0822-0050.pdf
2022-08-18 15:34:24
146.14 KB
IRM 4.11.51 Interim Guidance for Submitting Return Preparer Penalty Referrals
sbse-04-1223-0049.pdf
2023-12-13 16:37:57
268.44 KB
IRM 4.10.8 Temporary interim guidance for supplemental RGS case files
sbse-04-1223-0062.pdf
2023-12-19 08:54:08
214.91 KB
IRM 4.10.6 Interim guidance (IG) for timing of supervisory approval of penalties subject to IRC 6751(b)
sbse-04-1223-0061.pdf
2023-12-27 19:59:28
202.23 KB
IRM 4.10.4 Interim guidance for addressing currency transaction report information
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-04-0424-0011.pdf
2024-04-16 17:58:00
231.98 KB
IRM 4.10.11 Initial contact letter for audit reconsideration cases
sbse-04-1123-0051.pdf
2023-12-11 07:43:58
138.52 KB
IRM 4.10.10 Interim guidance revising standard explanations for American Opportunity Tax Credit (AOTC)
sbse-04-0123-0003.pdf
2023-01-23 16:02:23
158.14 KB
IRM 4.10.10 Interim Guidance Revising Standard Explanations
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
Pagination
First page
« First
Previous page
‹ Previous
Page
1
Page
2
Current page
3
Page
4
Page
5
Page
6
Page
7
Page
8
Page
9
Next page
Next ›
Last page
Last »