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Contents of Directory spder
| Name |
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| Name | Date | Size | Description |
|---|---|---|---|
| tas-13-1223-1167.pdf | 2023-12-19 09:28:35 | 141.28 KB | IRM 13.1.6 Casework Communications |
| 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 |
| tas-13-1025-0003.pdf | 2025-11-19 13:59:13 | 179.07 KB | IRM 13.1.16 Interim Guidance to Temporarily Suspend Certain Procedures During Intake |
| tas-13-0317-005-quick-closure.pdf | 2017-03-17 00:00:00 | 87.97 KB | IRM 13.1.16 Interim Guidance on Quick Closure Cases |
| 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 |
| sbse_05_0417_0011.pdf | 2017-04-06 00:00:00 | 94.26 KB | IRM 5.5.8 Interim Guidance for Responsibility to Process all Requests for Discharge of the Estate Tax Lien |
| 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 |
| 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-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 |
| sbse-25-0725-0052.pdf | 2025-08-01 19:14:10 | 124.43 KB | IRM 25.31.1 Corporate shared support for shared administrative associates and assistants |
| sbse-25-0616-0029.pdf | 2016-06-23 00:00:00 | 89.8 KB | IRM 25 6 23 Reissuance Interim Guidance on Form 895 Notice of Statute Expiration Requirement Elimination 5 |
| sbse-25-0516-0018.pdf | 2016-05-24 00:00:00 | 42.66 KB | IRM 25 24 4 Preparer Promoter Appraiser Material Advisor and Aiding Abetting Penalties |
| sbse-25-0126-0115 (1).pdf | 2026-02-18 14:29:41 | 124.54 KB | IRM 25.21.4 Instruction and guidance to examiners for the mandatory offering of IT-approved digital communication tools- Affordable Care Act- IRC 6056 non-filer and IRC 4980H compliance process. |
| sbse-25-0125-0004-public.pdf | 2025-01-23 08:28:29 | 112.42 KB | IRM 25.27.1 Interim guidance on letter 3164 third-party refresher notice. |
| sbse-25-0117-0005-redacted.pdf | 2017-03-10 00:00:00 | 756.78 KB | IRM 25.24.4 Interim Guidance on Allegations of Return Preparer Misconduct within Field and Specialty Collection and Exam |
| sbse-20-1216-1783.pdf | 2017-01-17 00:00:00 | 25.28 KB | IRM 20.1.6 Preparer Promoter Material Advisor Penalties regarding Updates for 6694 b PATH Act and Penalty Rates Subject to Inflationary Increases 12 21 2016 |
| sbse-20-0817-1272.pdf | 2017-09-07 18:23:20 | 24.53 KB | IRM 20.1.3 Prior Year Amended Return and Corporate Estimated Tax Penalty - 8/25/2017 |
| sbse-20-0816-1273.pdf | 2016-08-08 00:00:00 | 42.66 KB | IRM 20 1 7 3 2 Information Return Penalties regarding Intentional Disregard Penalty |
| 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 |
| sbse-05-1225-3751-public.pdf | 2026-01-30 12:48:12 | 177.42 KB | IRM 5.19.13 Expanding the SIMPLE payment plan to the financial analysis procedures |
| sbse-05-1225-0070-public.pdf | 2026-01-30 12:47:43 | 167.89 KB | IRM 5.1.8 Guidance for collection actions on tax assessments related to erroneously issued COVID-19 employer tax credits |
| sbse-05-1225-0065.pdf | 2026-02-25 13:49:57 | 181.89 KB | IRM 5.14.1 Interim guidance for field collection on new simple payment plans for business master file (BMF) taxpayers |
| sbse-05-1216-0070.pdf | 2017-01-09 00:00:00 | 115.59 KB | IRM 5.19.1 Internal Revenue Manual IRM Deviation from Obtaining and Verifying Levy Sources and Phone Numbers |
| sbse-05-1216-0069.pdf | 2017-01-17 00:00:00 | 47.86 KB | IRM 5.12.7.10.5 Interim Guidance on Paying Filing Fees for Hand Carried Lien Documents |
| sbse-05-1116-1631.pdf | 2016-11-15 00:00:00 | 117.76 KB | IRM 5.19.1 Campus Balance Due ACS Form 8821 11 03 2016 |
| sbse-05-1116-1628.pdf | 2016-11-09 00:00:00 | 15.61 KB | IRM 5.11.2.2.4 Notice of Levy Serving Levies Releasing Levies and Returning Property 11/03/2016 |
| sbse-05-1116-0064.pdf | 2017-01-17 00:00:00 | 168.26 KB | IRM 5.8 Actions Required when Addressing Assessments Related to Employee Benefit Plans MFT 74 and 76 |
| sbse-05-0923-0927.pdf | 2023-09-06 06:26:20 | 104.53 KB | IRM 5.1.18 - Interim Guidance on Field Collection Safety During Field Contact |
| 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 |
| sbse-05-0824-0043-public.pdf | 2024-08-22 13:52:00 | 201.59 KB | IRM 5.8.8 Interim guidance on pen and ink changes to form 656 and addressing levies at acceptance processing |
| sbse-05-0817-1280.pdf | 2017-09-07 14:53:29 | 26.11 KB | IRM Role of Revenue Officers in Sale |
| 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-05-0725-3481-public.pdf | 2026-07-17 15:51:07 | 375.04 KB | IRM 5.19.1 Revisions to payment skips; OPA MAR |
| sbse-05-0725-3447.pdf | 2025-07-09 10:50:22 | 41.89 KB | IRM 5.19.10 Collection operations transcript processing |
| sbse-05-0723-0045.pdf | 2023-07-26 16:44:56 | 349.2 KB | IRM 1.4.50 Interim Guidance on Field Collection Safety During Field Contact |
| sbse-05-0625-3433-public.pdf | 2025-07-09 08:30:11 | 131.72 KB | IRM 5.9.20 Non-bankruptcy Insolvencies |
| 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-05-0616-1064.pdf | 2016-06-16 00:00:00 | 24.93 KB | IRM 5 11 6 2 Funds in Pension or Retirement Plans |
| sbse-05-0616-0033.pdf | 2016-12-01 00:00:00 | 29.31 KB | IRM 5.7.1 Interim Guidance for FTD Alert Procedures |
| sbse-05-0524-0032-redacted.pdf | 2024-06-13 08:31:33 | 139.62 KB | IRM 5.7.1 Interim guidance on Federal Tax Deposit (FTD) alert procedures. |
| sbse-05-0518-0861_Redacted.pdf | 2018-05-31 14:19:12 | 255.22 KB | IRM 5.19.1 User Fee Changes Resulting from the Bipartisan Budget Act of 2018 - 05/25/2018 |
| sbse-05-0517-0034.pdf | 2017-12-05 09:52:24 | 117.8 KB | IRM 5.8.4 Reissuance of Interim Guidance on Investigation of Offers under Appeal's Jurisdiction SBSE-05-0517-0034 |
| sbse-05-0425-3212.pdf | 2025-04-30 14:46:05 | 99.97 KB | IRM 5.19.1 Revised IRM procedures to include leads can now input IAs requiring managerial approval. |
| sbse-05-0418-0015.pdf | 2018-04-17 14:34:20 | 40.42 KB | IRM 5.1.10 Interim Guidance on Contacting Taxpayers |
| sbse-05-0417-0641.pdf | 2017-04-21 00:00:00 | 87.44 KB | IRM 5.19.1 Private Debt Collection PDC Changes 04/05/2017 |
| 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-05-0325-0008-public.pdf | 2025-03-13 15:37:00 | 169.56 KB | IRM 5.14.5 Interim Guidance for Field Collection on Simple Payment Plans (Formerly Streamlined Installment Agreements) for IMF Accounts with Balances Up to $50,000 |
| sbse-05-0325-0002-public.pdf | 2025-04-04 07:04:40 | 330.73 KB | IRM 1.4.52 Interim guidance on securing, processing original offers in compromise via individual online account (IOLA), and working electronic cases. |
| 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 |
| 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 |