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Contents of Directory spder
| Name |
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| Name | Date | Size | Description |
|---|---|---|---|
| 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-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 |
| ts-03-0126-0168.pdf | 2026-02-18 14:43:13 | 124.55 KB | IRM 3.12.13 EIN Field Blank; Suspense Corrections Field 01ARI |
| 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. |
| ts-03-0126-0165.pdf | 2026-02-18 14:04:42 | 103.87 KB | IRM 3.12.154 EIN Field Blank or Missing; Correction Procedures Field 01ARI |
| ts-21-0126-0059-public.pdf | 2026-02-18 13:54:44 | 197.83 KB | IRM 21.7.11 Updated TAS Referral Guidance |
| ts-21-0126-0173_public.pdf | 2026-02-18 13:40:32 | 136.64 KB | IRM 21.7.11 CP 234 Cases on IRC 965 Accounts Should Be Reassigned to IRC 965 SMEs |
| ts-03-0126-0147-public.pdf | 2026-02-18 13:34:18 | 128.53 KB | IRM 3.11.217 Start-up Changes |
| ts-21-0126-0063.pdf | 2026-02-18 13:23:37 | 109.16 KB | IRM 21.5.9 Changes to TAS Procedures for Carrybacks |
| ts-21-0126-0169-public.pdf | 2026-02-18 13:23:29 | 186.87 KB | IRM 21.7.2 Form 941 and Form 943 Aggregate Return Filer Box and Instructions on Cases With -Q Freeze that are Reviewed for Limitations of Section 70605(d) of OBBBA |
| ts-03-0126-0145.pdf | 2026-02-18 13:10:43 | 103.63 KB | IRM 3.11.23 Start-Up Changes |
| ts-21-0126-0159.pdf | 2026-02-18 13:09:05 | 78.51 KB | IRM 21.3.10 Updates to the TAS Criteria |
| ts-03-0126-0148-public.pdf | 2026-02-18 12:49:04 | 196 KB | IRM 3.12.220 Start-up Changes |
| ts-21-0126-0035.pdf | 2026-02-18 08:42:16 | 112.39 KB | IRM 21.7.2 Replaced Paragraph 4 and 5 Providing Taxpayer Advocate Service (TAS) Guidelines and Information on Preparation of Form 911/e-911 |
| 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 |
| ts-21-0126-0136.pdf | 2026-02-17 22:12:48 | 82.23 KB | IRM 21.8.4 US Residency Certifications |
| ts-21-0126-0137.pdf | 2026-02-17 22:08:40 | 81.5 KB | IRM 21.8.6 TAS Referral Procedures |
| ts-03-0126-0140.pdf | 2026-02-17 18:50:48 | 94.32 KB | IRM 3.12.38 Working Trail |
| 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-04-0126-0110.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-04-0126-0111.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-04-0126-0012-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-04-0126-0013-public.pdf | 2026-02-17 11:45:05 | 315.78 KB | IRM 4.10.1 Supplemental guidance 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-04-0126-0016-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-04-0126-0012.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-04-0126-0015-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-04-0126-0007-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 |
| ts-21-0126-0106.pdf | 2026-02-17 10:57:16 | 167.71 KB | IRM 21.5.6 Various Freeze Code Update |
| ts-21-0126-0070.pdf | 2026-02-17 10:46:47 | 316.96 KB | IRM 21.6.4 OBBBA Changes Including Additional Deductions and Casualty and Theft Losses, Update to TAS Procedures, Updated Internal Controls |
| ts-21-0126-0058.pdf | 2026-02-17 10:40:18 | 132.72 KB | IRM 21.3.3 Updated TAS Referral Guidance |
| ts-03-0126-0065.pdf | 2026-02-17 10:30:42 | 111.29 KB | IRM 3.11.6 Form 1040-X |
| ts-03-0126-0057.pdf | 2026-02-17 10:30:18 | 191.53 KB | IRM 3.12.16 Start-Up IPU |
| ts-03-0126-0080.pdf | 2026-02-17 10:29:56 | 134.52 KB | IRM 3.12.8 Start-Up Changes |
| ts-03-0126-0095.pdf | 2026-02-17 10:28:14 | 128.54 KB | IRM 3.11.14 Start-Up Changes |
| ts-03-0126-0096.pdf | 2026-02-17 10:27:44 | 369.05 KB | IRM 3.12.14 Start-Up Changes |
| sbse-04-0126-0004.pdf | 2026-02-11 12:26:30 | 123.89 KB | IRM 4.24.24 Interim guidance on temporary suspension of CP 241, notice - 637 registrant, actions |
| ts-21-1225-3696-public.pdf | 2026-02-05 13:29:18 | 399.18 KB | IRM 21.7.4 Legislative Updates Based on the OBBB Act Impacting Energy Credits, Login.gov AS a New Credentialing Service Provider, Routing Update Form 8752, Computing Credit Interest on Elective Payment Elections, Form 1099-K Reporting Changes |
| ts-03-0126-0047-public.pdf | 2026-01-30 13:42:32 | 276.16 KB | IRM 3.11.16 Start-Up Changes |
| ts-03-0126-0052.pdf | 2026-01-30 13:42:08 | 180.58 KB | IRM 3.11.154 Startup Changes |
| ts-25-0126-0040-public.pdf | 2026-01-30 13:41:45 | 1.29 MB | IRM 25.25.6 New Tax Period Yearly Updates; -E Freeze TC 810 RC 6 and RC 7 Added |
| ts-03-0126-0045.pdf | 2026-01-30 13:41:23 | 145.42 KB | IRM 3.22.110 Start-up Changes |
| ts-21-0126-0032.pdf | 2026-01-30 13:40:33 | 101 KB | IRM 21.7.4 Changes to Referrals via Accounts Management Service (AMS) E-911 Application; Updated Date for Perfecting Form 6765 Research Credit Claims to January 10, 2027 |
| ts-03-0126-0046.pdf | 2026-01-30 13:39:21 | 97.43 KB | IRM 3.21.110 Statute Return Processing |
| 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 |