Part 4 - Examining Process (continued)
This page contains interim guidance relating to instructions in IRM Part 4 currently in effect but not yet published in the Internal Revenue Manual (IRM).
IRM 4.24.17 New MFT and Activity Code for IRC 6675, 6718, 6719, and 6725 Penalty Assessments
Specialty Examination Policy & Quality issued Interim Guidance SBSE-04-0315-0012 dated March 16, 2015. The Guidance provides a change to the Master File Tax (MFT) Account Code and Activity Code for certain penalty case controls. Guidance will be incorporated into IRM 4.24.17 by March 16, 2016.
IRM 4.25.10 Interim Guidance on Letter 5262-D, Additional Information Due Estate and Gift
Specialty Examination Policy and Quality issued interim guidance SBSE-04-0115-0015 dated January 30, 2015 on the use of Letter 5262-D, Additional Information Due Estate and Gift Tax. Guidance will be incorporated into IRM 4.25.10 and 4.25.11 by January 30, 2016.
IRM 4.26.16 Interim Guidance for Report of Foreign Bank and Financial Accounts (FBAR) Penalties
SB/SE, LB&I and TEGE issued interim guidance in memorandum SBSE-04-0515-0025 supplementing IRM 4.26.16 and 4.26.17. The purpose of this guidance is to implement procedures to improve the administration of the FBAR compliance program. The memo expires on May 13, 2016.
IRM 4.31.2 Interim Guidance on Recording the Notice of Beginning of Administrative Proceeding (NBAP) Issue date on ERCS
SBSE Exam and LB&I issued guidance for first-line managers and revenue agents to populate the Examination Return Control System with the date the Notice of Beginning of Administrative Proceeding is mailed to the Tax Matters Partner. The memo supplements IRM 4.31.2 and expires on March 10, 2016.
IRM 4.31.2 Interim Guidance to Ensure Examiners Timely Submit Control Documents needed for establishing the TEFRA Audit on the Partnership Control System (PCS)
SB/SE and LB&I issued guidance in memo SBSE-04-0815-0054 supplementing IRM 4.31.2. It provides direction to first-line managers and revenue agents to ensure control documents are timely submitted for establishing the TEFRA audit on the Partnership Control System. The memo expires August 26, 2016.
IRM 22.214.171.124 Realignment of Technical Work between the Tax Exempt and Government Entities Division (TE/GE) and Office of Associate Chief Counsel (TEGE)
Employee Plans issued interim guidance on and effective 1/7/2015 modifying procedures in a number of IRM sections to reflect the transition of certain technical work to the Office of Chief Counsel (TEGE).
IRM 4.75.5 Political Activities Referral Committee
Exempt Organizations issued an interim guidance memorandum effective July 17, 2015, revising IRM 4.75.5. This memo clarifies the composition and operations of the Political Activities Referral Committee (PARC).
IRM 4.75.10 ASED Alpha Code PP
Exempt Organizations Examinations issued an interim guidance memorandum effective 5/5/2015 to revise IRM 4.75.10, IRM 4.75.16, and IRM 4.75.17 regarding use of the assessment statute expiration date alpha code "PP".
IRM 4.75.13 IRM Sections Impacted by the Realignment of Work between TE/GE and the Office of Associate Chief Counsel (TEGE)
An interim guidance memoranda effective January 27, 2015, was issued to update IRM sections 4.75.13, 4.75.15, 4.75.16, 4.75.36, 4.75.37, 4.76.4, 7.1.2, 7.1.4, 7.20.1, and 7.20.5 to reflect the realignment of work between TE/GE and Chief Counsel (TEGE).
IRM 4.75.16 New Timeframes for Cases Subject to Appeals
Exempt Organizations issued interim guidance on August 6, 2014, providing new timeframes for closing examination cases to Mandatory Review or Special Review where the taxpayer has submitted a protest to Appeals.
IRM 4.75.22 Reissuance: Information Return Penalty Case File
Exempt Organizations Examinations reissued TEGE-04-0315-0008, Information Penalty Case File, effective June 29, 2015, that affects IRM 4.75.22, EO Delinquent, Amended and Substitute for Return Procedures.
IRM 4.75.37 Offer in Compromise Doubt as to Liability Procedures
On December 16, 2014, Exempt Organizations issued interim guidance entitled Offer in Compromise Doubt as to Liability Procedures, modifying IRM 4.75.37. The memorandum describes procedures for working taxpayer-submitted Forms 656-L.
IRM 4.76.22 Interim Guidance on Applicability of Unrelated Business Income Tax (UBIT) to State Chartered Credit Unions Described in IRC 501(c)(14)(A)
Exempt Organizations issued an interim guidance memoranda effective March 24, 2015, revising IRM 4.76.22, regarding the Applicability of Unrelated Business Income Tax (UBIT) to State Chartered Credit Unions Described in IRC 501(c)(14)(A).
IRM 126.96.36.199.4.1 Reissuance of Interim Guidance: Changes to Conflict of Interest Procedures
This interim guidance memo, titled Reissuance of Interim Guidance: Changes to Conflict of Interest Procedures, reissues IG TEGE-04-0114-01, with a new effective date of January 13, 2015. The material in this memo supercedes the guidance of IRM 188.8.131.52.4.1.
IRM 4.82.6 Interim Guidance Procedures for Conducting Examinations of Direct Pay Bonds
Tax Exempt Bonds issued an interim guidance memorandum effective July 20, 2015, setting forth Procedures for Conducting Examinations of Direct Pay Bonds, to eventually be published as IRM 4.82.6.
IRM 4.90.1 Classification Settlement Program (CSP) Procedures for Taxpayers covered by Section 218 Agreements
A memorandum was issued 10/13/2015 on CSP Agreement signature authority for workers who may be covered by agreements under Section 218 of the Social Security Act until IRMs 4.90.1, 4.90.9 and 4.23.6 are updated.
IRM 4.90.7 Interim Guidance on Direct Closing of Cases to GECS & Revised Criteria for Mandatory Review Cases
Federal State and Local Governments issued an interim guidance memorandum effective 5/7/2015 to revise IRM 4.90.7, 4.90.9, 4.90.11 and 4.90.12 regarding Direct Closing of Cases to GECS and Revised Criteria for Mandatory Review Cases.
IRM 4.90.7 Reissuance: Obsolescence of Letter 569, Full/Partial Preliminary Claim Disallowance
TE/GE reissued interim guidance memoranda TEGE-04-0714-0023, Obsolescence of Letter 569, Full/Partial Preliminary Claim Disallowance, effective June 11, 2015, concerning the removal of Letter 569 from IRM 4.90.7 due to the form being obsolete.
IRM 4.119.1 BMF Underreporter (BMF-AUR) Control, regarding Additional Instructions; New Date Stamp Instruction
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.119.1 where the guidance has been incorporated. This link will be removed on 12/14/2015.
IRM 4.119.4 BMF-AUR
An IRM procedural update, effective 09/25/2015, was issued to revise IRM 4.119.4 regarding updates for BMF AUR.
IRM 4.119.4 BMF Underreporter (BMF-AUR) Program, regarding updates to Partially Agreed Responses
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.119.4 where the guidance has been incorporated. This link will be removed on 12/7/2015.
Part 4 - Examining Process
Examination activities relating to small business, self-employed, large and mid-size businesses, employee plans, exempt organizations and government entities
All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.