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Contents of Directory spder
| Name | Date | Size | Description |
|---|---|---|---|
| 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-04-0217-0389_redacted.pdf | 2017-03-10 00:00:00 | 50.99 KB | IRM 4.19.3 Post Publication Revision of 4.19.3 IMF Automated Underreporter AUR Program 02 28 2017 |
| 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 |
| 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 |
| spdertege-04-0317-0010.pdf | 2017-03-09 00:00:00 | 263.32 KB | IRM 4.72.13 Substantiation Guidelines for Safe-Harbor Hardship Distributions from Section 403 b Plans |
| TEGE-07-0316-0006.pdf | 2017-03-08 00:00:00 | 140.05 KB | IRM 7.11.4 Spousal Provisions in Internal Revenue Code 403 b Applications for Opinion and Advisory Letters |
| 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 |
| 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 |
| wi-21-0317-0409.pdf | 2017-03-02 00:00:00 | 55.43 KB | IRM 21.7.8 Alternative Fuel Credits |
| sbse-04-0217-0014redacted.pdf | 2017-03-02 00:00:00 | 51.93 KB | IRM 4 19 15 Pilot Program Auditing Schedule F Expenses |
| TEGE-04-1214-0031[1].pdf | 2017-02-24 00:00:00 | 472.34 KB | IRM 4.75.37 Offer in Compromise Doubt as to Liability Procedures |
| TEGE-04-0216-0003.pdf | 2017-02-24 00:00:00 | 169.75 KB | IRM 4.75.13 PATH Act Impact on Revocations and Modifications of Exempt Status |
| tege-07-0217-0004.pdf | 2017-02-23 00:00:00 | 53.32 KB | IRM 7.20.2 Determinations Resulting from an Organizations Failure to Fully Respond to an Additional Information Request |
| sbse-05-0217-0257.pdf | 2017-02-22 00:00:00 | 27.2 KB | IRM 5.19.1 Disclosure for Divorced or Separated Taxpayers |
| wi-21-0217-0292.pdf | 2017-02-16 00:00:00 | 17.04 KB | IRM 21.2.1 AGI Faxing Procedures Address of Record |
| wi-21-0217-0248.pdf | 2017-02-15 00:00:00 | 49.47 KB | IRM 21.2.1 Policy Change to Providing AGI Over the Phone Table for Preferred Providers Online Account as Application That Uses Secure Access eAuthentication |
| 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-04-0117-0006.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-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 |
| wi-21-0117-0202.pdf | 2017-02-02 00:00:00 | 23.69 KB | IRM 21.6.3 Education Credit and Health Coverage Tax Credit |
| wi-21-0117-0208_redacted.pdf | 2017-02-02 00:00:00 | 31.68 KB | IRM 21.2.3 Document Locator Number TDS Programming Change Call Closure |
| TEGE-04-0216-0001.pdf | 2017-02-01 00:00:00 | 157.19 KB | IRM 4.75.16 Establishing and Controlling MFT 67 Non Return Units |
| 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-05-0117-0004.pdf | 2017-01-24 00:00:00 | 37.63 KB | IRM 5.15.1 Interim Guidance for Revenue Officers regarding Levies on Retirement Plans |
| tege-04-0117-0005.pdf | 2017-01-24 00:00:00 | 74.39 KB | IRM 4.90.7 Reissuance Obsolescence of Letter 569 Full/Partial Preliminary Claim Disallowance |
| sbse-05-0117-0074.pdf | 2017-01-24 00:00:00 | 25.49 KB | IRM 5.19.8 Collection Appeal Rights regarding ACSS CDP CIS Verification |
| sbse-05-0117-0093.pdf | 2017-01-23 00:00:00 | 19.82 KB | IRM 5.11.1 Pre levy Considerations |
| wi-21-0117-0113_redacted.pdf | 2017-01-23 00:00:00 | 75.58 KB | IRM 21.2.1 Electronic Filing PIN Restrictions for Direct Pay Resolved Conflicting Language Online Account Application |
| 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-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-05-0117-0030.pdf | 2017-01-17 00:00:00 | 18.57 KB | IRM 5.11.6 Notice of Levy in Special Cases, regarding Social Security 01 04 2 17 |
| 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-05-0117-0003.pdf | 2017-01-17 00:00:00 | 32.49 KB | IRM 5.8.4 Mandatory Use of Letters on Automated Offer in Compromise AOIC 5 |
| sbse-04-1216-0057.pdf | 2017-01-12 00:00:00 | 38.83 KB | IRM 4.24.20 Excise Tax Enclosures with Correspondence to Representatives and Appointees |
| TEGE-04-1215-0029.pdf | 2017-01-12 00:00:00 | 143.8 KB | IRM 4.75.5 Discontinuance of Referral Committees |
| tege-07-0117-0001.pdf | 2017-01-11 00:00:00 | 69.1 KB | IRM 7.20.2 Declining to Rule on Requests from IRC Section 501 c 3 Organizations Requesting Exemption Under Another Subsection |
| sbse-04-1216-1779_redacted.pdf | 2017-01-11 00:00:00 | 37.68 KB | IRM 4.19.3 IMF Automated Underreporter AUR Program 12 20 2016 |
| tege-07-0117-0003.pdf | 2017-01-11 00:00:00 | 61.59 KB | IRM 7.20.2 Interim Guidance on Procedures for Protested Adverse Exempt Organizations Rulings and Agreements Determinations |
| wi-21-1216-1753.pdf | 2017-01-10 00:00:00 | 38.99 KB | IRM 21.7.8 Taxpayer Authentication PIN; Updated Tax Rates |
| wi-21-1216-1754_redacted0.pdf | 2017-01-10 00:00:00 | 2.63 MB | IRM 21.8.2 BMF International Accounts Management 2017 |
| wi-21-0117-0045.pdf | 2017-01-10 00:00:00 | 130.35 KB | IRM 21.3.8 Autorevocation Disclosure Dates for Calendar 2017 |
| 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 |
| pgld-10-1216-007.pdf | 2016-12-21 00:00:00 | 181.87 KB | IRM 10.5.1 Social Security Number Elimination and Reduction |
| sbse-04-1216-0058.pdf | 2016-12-21 00:00:00 | 35.46 KB | IRM 4.24.2 Form 637 Review Enclosures with Correspondence to Representatives and Appointees |
| wi-21-1216-1726_redacted.pdf | 2016-12-15 00:00:00 | 751.77 KB | IRM 21.4.1 Command Code SCFTR Research Procedures Return Not Found & Return Found Not Processed Procedures Editorial Updates |
| AP-08-1215-0010.pdf | 2016-12-15 00:00:00 | 103.13 KB | IRM 8.23.4.2 Interim Guidance on Automated Offer in Compromise AOIC Transcript Access 6 |
| wi-21-1216-1723_redacted.pdf | 2016-12-07 00:00:00 | 49.52 KB | IRM 21.7.2 Taxpayer Files Form 944 or Form 941 in Error Letter 4148C 4086C 3007C Responses |
| sbse-05-0616-0033.pdf | 2016-12-01 00:00:00 | 29.31 KB | IRM 5.7.1 Interim Guidance for FTD Alert Procedures |
| wi-21-1116-1690_redacted.pdf | 2016-11-28 00:00:00 | 54.17 KB | IRM 21.2.3 Taxpayer Rights IRPTRR TAC Referral |
| 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 |