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Contents of Directory spder
| Name | Date | Size | Description |
|---|---|---|---|
| sbse-05-0426-0035-public (1).pdf | 2026-04-08 08:46:23 | 174.6 KB | IRM 5.7.1 Reissuance interim guidance on federal tax deposit (FTD) alert procedures |
| ts-21-0426-0378.pdf | 2026-04-06 17:22:28 | 181.95 KB | IRM 21.3.3 Clarified Status 22 Correspondence Routing to ACSS; CCP Case Handling by AM |
| ts-21-0426-0381-public.pdf | 2026-04-06 17:13:27 | 449.96 KB | IRM 21.4.1 Updates to Refund Research |
| ts-21-0326-0367.pdf | 2026-04-06 17:01:47 | 88.31 KB | IRM 21.2.3 TDS Transcript Updates |
| ts-21-0426-0382.pdf | 2026-04-06 16:50:11 | 660.45 KB | IRM 21.4.2 Various Changes to Refund Trace |
| wo-25-0426-0002.pdf | 2026-04-06 14:06:22 | 99.03 KB | IRM 25.2.2 Clarification of the Timing of a Claim Guidance |
| wo-25-0426-0001.pdf | 2026-04-06 14:06:05 | 98.83 KB | IRM 25.2.2 Factors for disaggregation |
| ts-21-0326-0375 public.pdf | 2026-04-01 13:35:49 | 114.64 KB | IRM 21.5.13 RC 965 Case Reassignment Number (BMF) and Added Additional Information for Referrals IMF/BMF; Corrected Reason Code for Adjustments on IRC 965 (i) Election Denials |
| ts-03-0326-0368_public.pdf | 2026-04-01 11:44:41 | 263.14 KB | IRM 3.11.23 Updates for Processing |
| division-delegation-order-ts-6-6-3-rescinded.pdf | 2026-03-25 16:21:57 | 117.38 KB | Delegation Order TS 6-6-3 (Rescinded), Performance Evaluations |
| division-delegation-order-ts-6-6-1-rescinded.pdf | 2026-03-25 15:49:08 | 117.32 KB | Delegation Order TS 6-6-1 (Rescinded), Adverse/Disciplinary and Other Actions |
| ts-21-0326-0334.pdf | 2026-03-25 12:51:10 | 290.12 KB | IRM 21.7.13 - Form SS-4 Line 7b for Foreign Responsible Party; Determining If Form SS-4 Is International; Forms SS-4 Missing Information; EIN International Phones; Removed PR and SS Employment Tax Form References; Trust Mandatory Abbreviations; Procedural |
| ts-03-0326-0330.pdf | 2026-03-25 12:05:49 | 221.17 KB | IRM 3.12.23 Dummy Return(s) for Overflow Money Amounts |
| sbse-04-0326-0024-public.pdf | 2026-03-24 14:04:46 | 257.62 KB | IRM 4.24.16 Electronic closing of fuel compliance cases |
| pgld-10-0326-0001-public.pdf | 2026-03-24 13:48:07 | 453.73 KB | IRM 10.3.1 Interim Guidance (IG) Regarding the Receipt and Handling of Controlled Unclassified Information (CUI) Prior to CUI Policy Implementation |
| sbse-04-0326-0301-public.pdf | 2026-03-24 13:38:58 | 582.21 KB | IRM 4.24.22 Added guidance for AM CSRs staffing excise phone line. |
| ts-03-0326-0323.pdf | 2026-03-24 11:15:58 | 290.94 KB | IRM 3.12.14 Form 1040 Conversion Field Designator Correction |
| ts-03-0326-0318-public.pdf | 2026-03-24 10:21:18 | 325.42 KB | IRM 3.11.217 Updating for Consistency |
| ts-03-0326-0319-public.pdf | 2026-03-24 10:03:07 | 199.3 KB | IRM 3.11.180 Received Date Clarification |
| ts-03-0326-0311_public.pdf | 2026-03-20 10:24:48 | 107.63 KB | IRM 3.12.154 Tax Rate and 01ARI |
| ts-03-0326-0310.pdf | 2026-03-20 10:12:17 | 114.01 KB | IRM 3.11.14 Form 1040 Editing Location Correction for Tax Year 2025 |
| ts-03-0326-0303.pdf | 2026-03-17 11:20:38 | 172.42 KB | IRM 3.21.261 Clarifying Instructions When Multiple Parts of Form 8288 Are Filled |
| ts-21-0326-0285-public.pdf | 2026-03-16 14:09:37 | 161.47 KB | IRM 21.7.11 Added Paragraphs to Explain the Programming Error That Occurred and Resulted in CP234 Cases to Be Created and the Systemic Closure That Was Done for These Cases |
| ts-03-0326-0289.pdf | 2026-03-16 12:14:16 | 89.27 KB | IRM 3.12.217 Form 1120-S, Section 10 Updates |
| sbse-05-0226-0009-public.pdf | 2026-03-16 12:09:16 | 239.03 KB | IRM 5.7.10 Interim guidance for control point monitoring’s processing of trust fund recovery penalty protest cases |
| ap-08-0326-0006-public.pdf | 2026-03-16 11:11:41 | 283.76 KB | IRM 8.6.3 Processing cases in which Appeals’ conclusion is inconsistent with an IRS position and evaluating Actions on Decisions for litigating hazards |
| ts-21-0326-0281.pdf | 2026-03-09 15:48:32 | 202.09 KB | IRM 21.7.2 Update to Various IDRS Numbers; Routing Address Changes; Obsolete Publication and Forms |
| ts-21-0326-0271.pdf | 2026-03-09 15:45:12 | 82.9 KB | IRM 21.10.1 - No Longer Using a Turnaround Document for Rebuttals |
| ts-21-0226-0261.pdf | 2026-03-09 15:44:39 | 79.35 KB | IRM 21.10.1 Add Wording to IRM 21.10.1.9.6.1(5) |
| ts-03-0226-0262.pdf | 2026-03-09 11:57:49 | 116.61 KB | IRM 3.22.110 MeF Form 1042 Action Code - Correction Procedures |
| ts-03-0226-0257.pdf | 2026-03-06 11:23:26 | 275.52 KB | IRM 3.11.16 Removed the End Date for Accepting Digital Signatures per IRM 10.10.1; Updated 1120-F Figure |
| ts-03-0226-0258.pdf | 2026-03-06 11:22:42 | 79.12 KB | IRM 3.12.16 Removed the Digital Signature End Date per IRM 10.10.1 |
| tege-04-0226-0008-public.pdf | 2026-03-06 11:22:00 | 204.53 KB | IRM 4.5.1.6.10 Requirement to use Auto Form 2859 Portal for completing Form 2859, Request for Quick or Prompt Assessment |
| ts-03-0226-0255.pdf | 2026-03-05 20:00:26 | 107.07 KB | IRM 3.12.213 Statute Clearance Process |
| ts-03-0226-0256.pdf | 2026-03-05 19:54:08 | 160.28 KB | IRM 3.12.251 Removed the Digital Signature End Date per IRM 10.10.1; Form 1120, Error Code 186 Updated |
| lbi-04-0226-0003.pdf | 2026-03-05 19:43:41 | 183.82 KB | IRM 4.61 Interim Guidance on Foreign Tax Redeterminations for Taxpayers Under Exam (Including CAP cases), Where the Relation-Back Tax Year is Not Under Exam |
| ts-03-0226-0250-public.pdf | 2026-03-02 09:56:58 | 226.54 KB | IRM 3.12.15 Start Up 02/20/2026 |
| CFO-01-0226-001.pdf | 2026-03-02 09:55:15 | 194.64 KB | CFO Delegation Order 1-2-1 (Rev. 1), Order of Succession and Designation to Act as Chief Financial Officer |
| sbse-05-0226-0025-public.pdf | 2026-02-25 16:31:15 | 121.07 KB | IRM 5.7.1 Revised interim guidance on federal tax deposit (FTD) alert procedures. |
| ts-21-0226-0244-public.pdf | 2026-02-25 16:18:44 | 183.88 KB | IRM 21.7.2 Instructions for Cases Returned From HQ Reserved 9 |
| ts-21-0226-0234-public.pdf | 2026-02-25 16:08:02 | 152.72 KB | IRM 21.4.1 Refund Research Direct Deposit |
| ts-21-0226-0206-public.pdf | 2026-02-25 15:58:10 | 350.63 KB | IRM 21.4.3 Various Changes to Returned Refunds/Releases |
| ts-21-0226-0230.pdf | 2026-02-25 15:56:54 | 159.92 KB | IRM 21.5.6 Freeze Code Direct Deposit |
| ts-21-0226-0211-public.pdf | 2026-02-25 15:19:33 | 358.21 KB | IRM 21.4.4 Various Changes to Manual Refunds |
| 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-04-0126-0172.pdf | 2026-02-25 13:06:40 | 156.41 KB | IRM 4.24.22 Reissued IPU 25U3613 |
| ts-03-0226-0247.pdf | 2026-02-25 10:27:53 | 97.91 KB | IRM 3.11.213 Start up |
| ts-03-0226-0245.pdf | 2026-02-25 10:23:47 | 119.93 KB | IRM 3.12.217 Form 4136, Credit Reference Number (CRN) |
| ts-03-0226-0248-public.pdf | 2026-02-25 10:21:43 | 185.19 KB | IRM 3.11.15 Start up |
| ts-03-0226-0249.pdf | 2026-02-25 10:21:15 | 472.64 KB | IRM 3.12.14 1040 to 1041 Conversion Charts; 2025 Tax Rate Schedule |