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Name
Name Date Size Description
ap-08-0617-0008.pdf 2017-07-19 14:15:47 244.36 KB IRM 8.20.5 Appeals Electronic 3210 (E3210) Test
ap-08-1123-0012.pdf 2023-11-30 11:54:51 244.22 KB IRM 8.22.5 Collection Due Process Case Procedures for Settlement Officers In Consideration of Farhy v. Commissioner for USC Title 26, Subtitle F, Chapter 61 Penalties
ap-08-0323-0002.pdf 2023-03-27 08:22:21 243.29 KB IRM 8.6.1 Revised Procedures for Video Conferences
wi-21-1222-1163-redacted.pdf 2022-12-08 06:33:08 241.44 KB IRM 21.4.1 Refund Research December 5, 2022
wi-21-0423-0556-redacted.pdf 2023-05-01 07:31:36 240.48 KB IRM 21.7.2 Revised Form 8974 Processing Guidance
ap-08-0716-0005.pdf 2016-07-14 00:00:00 237.15 KB IRM 8 6 4 Interim Guidance on Specific Dollar Settlements
pgld-01-1223-0009.pdf 2023-12-21 12:57:22 235.64 KB IRM 1.15.6 Interim Guidance Memorandum on Disposal of Original Source Material After Digitization of Temporary Records
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
wi-21-0516-0894.pdf 2016-05-17 00:00:00 231.64 KB IRM 21.3.8 Requests to Change NAICS and NTEE Codes and Updates to Procedures for Organizations in EO Status 21 and 28
pgld-10-0424-0011.pdf 2024-05-03 10:18:24 230.35 KB IRM 10.5.1 Text Messaging Privacy
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
wi-21-0224-0204.pdf 2024-02-08 14:03:00 228.69 KB IRM 21.5.6 Freeze codes updates
pgld-11-0122-0004.pdf 2022-02-08 07:22:55 227.32 KB IRM 11.3.41 Interim Guidance for Freedom of Information Act (FOIA) Tolling Timeframe
sbse-05-0324-0030.pdf 2024-03-27 11:33:00 226.98 KB IRM 5.7.3 Guidance for proposing assessment of the Trust Fund Recovery Penalty (TFRP) on tax periods with nonrefundable credits, social security tax deferrals, and/or pending Employee Retention Credit (ERC) claims
wi-21-0323-0402-redacted.pdf 2023-03-22 19:06:47 226.93 KB IRM 21.4.3 Various Changes to Returned Refunds/Releases
wi-21-0324-0421-redacted.pdf 2024-03-29 10:00:11 224.2 KB IRM 21.4.2 Updates to refund trace and limited payability
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
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
ts-21-0524-0617-redacted.pdf 2024-05-14 09:39:29 221.4 KB IRM 21.4.2 Updates to refund trace and limited payability
pgld-11-0122-0006.pdf 2022-02-10 13:38:24 221.13 KB IRM 11.3.41 Interim Guidance for Freedom of Information Act (FOIA) Referral and Consultation Processes
pgld-11-0723-0007.pdf 2023-08-09 09:03:13 220.63 KB IRM 11.3.13 Interim Guidance (IG) for Freedom of Information Act (FOIA) Requests Seeking Email Records
wi-21-0317-0571_redacted.pdf 2017-03-28 00:00:00 220.06 KB IRM 21.4.2 Expired Refund CEBA 1987 Limited Payability Preparer Misconduct Procedures
pgld-11-0422-0007.pdf 2022-06-17 13:55:05 219.05 KB IRM 11.3.41 Interim Guidance for Issuing Acknowledgment Responses for Freedom of Information Act (FOIA) Requests
wi-25-1123-1074-redacted.pdf 2023-11-09 08:18:39 218.72 KB IRM 25.25.2 Process Status 55 and Other Screening
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)
wi-21-1023-1050-redacted.pdf 2023-11-01 09:46:13 213.9 KB IRM 21.6.3 Processing Form 1040X in Response to CP 08, CP 09, CP 27; Returned EIP With no Tax Return on File
pgld-11-0122-0003.pdf 2022-03-17 16:43:22 213.34 KB IRM 11.3.5 Interim Guidance for Charging Freedom of Information Act (FOIA) Fees for Federal Records Center Accessions
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
ts-25-0524-0647-redacted.pdf 2024-05-15 13:32:59 209.49 KB IRM 25.23.11 Various updates to IRM 25.23.11
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
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
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
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
wi-21-1023-1025-redacted.pdf 2023-10-24 15:14:00 200.68 KB IRM 21.2.3 Interactive Voice Response; Secure Mailbox; Unmasked Transcripts; Validating Transcripts in the Queue
wi-03-0723-0813-redacted.pdf 2023-07-13 16:06:27 200.61 KB IRM 3.21.19 Correction for Attachments
nhq-10-1121-0005.pdf 2021-11-22 15:43:00 197.33 KB IRM 10.10.1 Temporary Deviation from Handwritten Signature Requirement for Limited List of Tax Forms - Updated Nov. 2021
SBSE-05-0915-0059.pdf 2016-11-03 00:00:00 197.2 KB IRM 5.8.7 Interim Guidance for Communications with Appeals
wi-21-0224-0182-redacted.pdf 2024-02-08 15:55:00 194.19 KB IRM 21.4.1 Updates to refund research
pgld-10-0124-0003.pdf 2024-01-31 10:43:31 191.95 KB IRM 10.5.5 Interim Guidance: Procedures for Applying the IRC 7431(e) Notification Tracking Indicator associated with Letter 6613
wi-21-1123-1138-redacted.pdf 2023-12-12 10:54:21 191.54 KB IRM 21.7.2 Disallowance Actions for Certain Form 94XX ERC Claims
wi-21-0317-0454_redacted.pdf 2017-03-15 00:00:00 191.14 KB IRM 21.4.1 TPP Account Indicators Unpostable 126 Procedures ERS Status WMR & Credit Elect Reversals
SBSE 25-1112-084.pdf 2013-09-18 00:00:00 191.08 KB IRM 25.1.8 and 25.3.2- Aging of ATAT and Suit Development Cases
raas-01-0424-3025.pdf 2024-04-16 15:04:00 189.75 KB Delegation Order 6-23 (Rev. 2), Delegations of Authority to Accomplish Pay Administration
wi-03-0623-0759-redacted.pdf 2023-06-27 11:15:59 189.06 KB IRM 3.21.19 Updated Routing Guide for Form 3520 and Form 3520-A Attachments
ts-21-0524-0618.pdf 2024-05-14 09:46:02 187.73 KB IRM 21.4.3 Updates to returned refunds/releases May 7, 2024
wi-03-0224-0220_redacted.pdf 2024-02-08 13:52:00 187.6 KB IRM 3.12.251 Statute Clearing Exception; Removed Reference to Cincinnati Submission Processing; Field 07EPE
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
raas-01-0424-0330.pdf 2024-04-16 09:33:35 185.46 KB Delegation Order 6-22 (Rev.1), 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, Quality Step Increases.
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
pgld-10-1216-007.pdf 2016-12-21 00:00:00 181.87 KB IRM 10.5.1 Social Security Number Elimination and Reduction