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Part 25 - Special Topics

This page contains interim guidance relating to instructions in IRM Part 25 currently in effect but not yet published in the Internal Revenue Manual (IRM).

IRM 25.6.1 Chart of Expedited Statute Processing
An IRM procedural update, effective 10/05/2016, was issued to revise IRM 25.6.1 regarding the Chart of Expedited Statute Processing.

IRM 25.6.23 Reissuance of Interim Guidance on Elimination of Requirement for Form 895, Notice of Statute Expiration
This memorandum reissues interim guidance, SBSE-25-0616-0029 dated June 16, 2016, on the elimination of Form 895, Notice of Statute Expiration requirement for W&I and SB/SE Correspondence Exam (Corr Exam), Tax Equity and Fiscal Responsibility Act (TEFRA), and Exam Centralized Case Processing (CCP).

IRM 25.16.1 Interim Guidance on Disaster Assistance and Emergency Relief Policy Change
This policy change is authorized by the SBSE Deputy Commissioner Services and Enforcement, to expand Disaster policy consistent with the actions taken by the Commissioner during Hurricane Matthew and, provides the Commissioner the flexibility to provide the same relief during future Disaster events.

IRM 25.23.2 Form 8821 Incident
An IRM procedural update, effective 06/29/2017, was issued to add a new subsection, IRM, regarding Form 8821 Incident.

IRM 25.24.4 Interim Guidance on Allegations of Return Preparer Misconduct within Field and Specialty Collection and Exam
This memorandum provides guidance on required actions that must be taken when an individual taxpayer alleges return preparer misconduct (RPM) with respect to the taxpayers tax return.

All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.

Page Last Reviewed or Updated: 10-Jul-2017