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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| 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-04-0126-0172.pdf | 2026-02-25 13:06:40 | 156.41 KB | IRM 4.24.22 Reissued IPU 25U3613 |
| 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-04-0126-0150.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-04-0126-0149.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 |
| sbse-04-0126-0135.pdf | 2026-02-17 22:42:04 | 74.15 KB | IRM 4.19.3 Zero paper initiative |
| 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-04-0126-0116.pdf | 2026-02-17 22:17:13 | 126.41 KB | IRM 4.19.26 Instruction and guidance to examiners for the mandatory offering of IT- approved digital communication tools- campus backup withholding return compliance program procedures |
| sbse-04-0126-0114.pdf | 2026-02-17 15:09:17 | 112.01 KB | IRM 4.23.26 Instruction and guidance to examiners for the mandatory offering of IT-approved digital communication tools- campus employment tax non-filer program |
| sbse-04-0126-0113.pdf | 2026-02-17 15:07:00 | 112.45 KB | IRM 4.23.25 Instruction and guidance to examiners for the mandatory offering of IT- approved digital communication tools- voluntary closing agreements for employment tax cases |
| sbse-04-0126-0112.pdf | 2026-02-17 15:06:34 | 112.27 KB | IRM 4.23.21 Instruction and guidance to examiners for the mandatory offering of IT- approved digital communication tools- tax compliance officer employment tax procedures |
| sbse-04-0126-0111.pdf | 2026-02-17 15:01:05 | 133.06 KB | IRM 4.23.7 Instruction and guidance to examiners for the mandatory offering of IT- approved digital communication tools- employment tax on tip income |
| sbse-04-0126-0110.pdf | 2026-02-17 15:06:06 | 128.83 KB | IRM 4.23.3 Instruction and guidance to examiners for the mandatory offering of IT-approved digital communication tools |
| 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-04-0126-0015-public.pdf | 2026-02-17 11:42:50 | 224.45 KB | IRM 4.24.13 Supplemental guidance for Excise Field Examination and Centralized Specialty Tax Operations (CSTO) on offering digital communication tools to taxpayers and third parties |
| sbse-04-0126-0014-public.pdf | 2026-02-17 11:44:32 | 152.65 KB | IRM 4.19.13 Supplemental guidance for campus correspondence examination on offering digital communication tools to taxpayers and third parties |
| 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-04-0126-0012-public.pdf | 2026-02-17 11:45:28 | 142.06 KB | IRM 4.10.1 Interim guidance on offering digital communication tools to taxpayers and third parties |
| 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-04-0117-0008.pdf | 2017-01-31 00:00:00 | 104.58 KB | IRM 4.19.15 Interim Guidance on Alimony Recipient Non Filer Pilot Program |
| sbse-04-0117-0007.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-04-0117-0006.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-01-0823-0914.pdf | 2023-08-30 08:35:27 | 83.56 KB | IRM 1.4.50 Interim Guidance/IPU on Field Collection Safety During Field Contact |
| sbse-01-0725-3510-public.pdf | 2025-07-23 07:55:54 | 94.81 KB | IRM 1.4.51 Resource guide for manager; insolvency. |
| sbse-01-0625-0029-public.pdf | 2025-07-09 08:16:09 | 103.85 KB | IRM 1.4.50 New form 15675 for submission of sensitive case reports. |
| sbse-01-0417-0024.pdf | 2017-04-14 00:00:00 | 38.79 KB | IRM 1.4.50 Maintaining Targeted Inventories |
| sbse-01-0317-0516.pdf | 2017-03-21 00:00:00 | 12.24 KB | IRM 1 4 50 Trust Fund Recovery Penalty Case Actions and Assignment 03 17 2017 |
| 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 |
| 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 |
| 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 |
| rass-1224-3036.pdf | 2024-12-18 11:38:33 | 145.72 KB | Delegation Order 4-9 (Rev. 3), Reimbursable Technical Tax Administration Assistance Agreements |
| rass-01-1024-3035.pdf | 2024-10-22 15:10:00 | 154.56 KB | Delegation Order 25-6 (Rev.1), Cost of Complying With a Summons |
| rass-01-0425-3039-public.pdf | 2025-04-25 12:35:00 | 194.74 KB | Delegation Order 6-22 (Rev. 2), Authority to Approve Monetary and Time-Off Performance Awards and Bonuses, Individual and Group Special Act and Managers’ Awards, Bilingual Awards, Honorary Awards, Informal Recognition, and Quality Step Increases |
| rass-01-0325-3038.pdf | 2025-03-14 07:31:33 | 83.8 KB | Delegation Order 9-1 (Rev. 1), Seizure and Forfeiture of Personal Property |
| rass-01-0225-3037.pdf | 2025-02-18 14:17:00 | 145.29 KB | Delegation Order 1-64 (Rev. 1), Authority to Approve or Deny a Contractor’s Request for a Deferment of Collections or Installment Payments |
| ras-01-0616-2039.pdf | 2016-06-02 00:00:00 | 22.77 KB | Delegation Order 6 10 Procurement of Training Using Standard Form SF182 Request Authorization Agreement and Certification of Training |
| raas_do_11_2_1.pdf | 2017-07-21 17:01:55 | 13.25 KB | Division Delegation Order RAAS 11-2-1, Authority of SOI Director to Release Statistical Data |
| raas-10-0325-0001-public.pdf | 2025-03-14 07:03:08 | 366.59 KB | IRM 10.24.1 Interim Policy for AI Governance |
| raas-01-0925-3041.pdf | 2025-09-11 15:51:26 | 116.52 KB | Delegation Order 6-32 (New), Authorization to Execute Settlement Agreements in Labor/Employee Relations Matters |
| raas-01-0825-3040.pdf | 2025-08-12 11:25:57 | 44.04 KB | Delegation Order 1-67 (Rev. 1), Authorization and Approval for Official City-to-City Travel of Six Months or More to a Single Location |
| raas-01-0724-3034-public.pdf | 2024-07-30 09:06:09 | 147.98 KB | Delegation Order 1-68 (Rev. 1), Authorization and Approval to Use Appropriated Funds to Purchase Meals and Light Refreshments |
| 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 |
| raas-01-0126-0001.pdf | 2026-01-20 15:30:00 | 134.2 KB | Delegation Order 1-23 (Rev. 2), Authorization to Perform Functions of the Commissioner |
| policy_statement_1_236.pdf | 2016-10-31 00:00:00 | 26.63 KB | Policy Statement 1 236 Fairness and Integrity in Enforcement Selection |
| 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 |
| pgld11-1216-0006.pdf | 2017-04-20 00:00:00 | 312.77 KB | IRM 11.3.13 Interim Guidance on Substantive Action Needed for FOIA Case |
| pgld-11-0725-006-public.pdf | 2025-08-12 10:19:36 | 159.57 KB | IRM 11.3.13 Interim Guidance (IG) for Freedom of Information Act (FOIA) Requests Seeking Email Records |
| pgld-11-0522-0008.pdf | 2022-05-25 14:36:30 | 230.08 KB | IRM 11.3.41 Interim Guidance for Withholding Asset Locator Information for Freedom of Information Act (FOIA) Requests |
| pgld-11-0516-0002 ig - changes to the testimony tables in delegation order 11-2.pdf | 2016-05-26 00:00:00 | 333.33 KB | IRM 11 3 35 Interim Guidance on Changes to the Testimony Tables in Delegation Order 11 2 |