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Part 4 - Examining Process

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 4.1.1 Interim Guidance on Fairness in Case Selection
The purpose of this memorandum is to issue interim guidance for applying Policy Statement P-1-236, Fairness and Integrity in Enforcement Selection, to SB/SE Examination return selection activities.

IRM 4.1.1 Interim Guidance: Program-Level Objective Evaluating Whether Returns are Fairly Selected
The purpose of this memorandum is to issue interim guidance introducing and explaining the new program objective for evaluating fairness in case selection.

IRM 4.10.7 Interim Guidance on use of Frequently Asked Questions and other items posted to IRS.gov
The purpose of this memorandum is to issue guidance to remind examiners that frequently asked questions (FAQs) and other items posted on IRS.gov that have not been published in the Internal Revenue Bulletin are not legal authority.

IRM 4.11.55 Enclosures with Correspondence to Representatives and Appointees
The purpose of this memorandum is to issue guidance to clarify procedures for sending correspondence to the taxpayers representative or appointee when a valid Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, is on file.

IRM 4.19.3 IMF Automated Underreporter (AUR) Program - 12/20/2016
An IRM procedural update, effective 12/20/2016, was issued to revise IRM 4.19.3 regarding updates to the IMF Automated Underreporter (AUR) Program.

IRM 4.19.3 IMF Automated Underreporter Program - November 2, 2016
An IRM procedural update, effective 11/02/2016, was issued to revise IRM 4.19.3 regarding updates to the IMF Automated Underreporter (AUR) Program.

IRM 4.19.3 IMF Automated Underreporter Program October 4, 2016
An IRM procedural update, effective 10/04/2016, was issued to revise IRM 4.19.3 regarding updates to the IMF Automated Underreporter (AUR) Program.

IRM 4.19.3 IMF Automated Underreporter Program September 2, 2016
An IRM procedural update, effective 09/02/2016, was issued to revise IRM 4.19.3.20.1.8.1.1 regarding updates to the IMF Automated Underreporter (AUR) Program.

IRM 4.19.3 Post Publication Revision of 4.19.3, IMF Automated Underreporter (AUR) Program - 02/28/2017
An IRM procedural update, effective 02/28/2017, was issued to revise IRM 4.19.3 regarding updates to the IMF Automated Underreporter (AUR) Program.

IRM 4.19.3 IMF Automated Underreporter Program - May 19, 2017
An IRM procedural update, effective 05/19/2017, was issued to revise IRM 4.19.3 regarding updates to the IMF Automated Underreporter (AUR) Program.

IRM 4.19.15 Interim Guidance on Alimony Recipient Non-Filer Pilot Program
This interim guidance communicates temporary guidance for a pilot program in which alimony recipients with potential tax liability without a return on record will be contacted in accordance with Non-Filer program procedures.

IRM 4.19.15 Interim Guidance on Alimony Recipient Non-Filer Pilot Program
This interim guidance communicates temporary guidance for a pilot program in which alimony recipients with potential tax liability without a return on record will be contacted in accordance with Non-Filer program procedures.

IRM 4.19.15 Pilot Program Auditing Mortgage Interest Paid to Individuals
The purpose of this memorandum is to issue guidance on a pilot program for Mortgage Interest Paid to Individuals for SB/SE Correspondence Examination (Corr. Exam). Although this pilot will only be worked in the Brookhaven Campus, phone calls may be received in all SB/SE Campuses.

IRM 4.19.15 Pilot Program Auditing Schedule F Expenses
The purpose of this memorandum is to issue guidance on a pilot program for Schedule F Expenses for SB/SE Correspondence Examination. Although this pilot will only be worked in the Brookhaven Campus, phone calls may be received in all SB/SE Campuses.

IRM 4.23.3 Updated Instructions for Routing of Referrals to Employment Tax Workload Selection and Delivery (WSD)
The purpose of this interim guidance memorandum (IGM) is to update instructions for Employment Tax Exam personnel regarding routing referrals to Employment Tax Workload Selection and Delivery (WSD).

IRM 4.23.5 Interim Guidance on IRC 3512, Motion Picture Project Employers
The purpose of this memorandum is to provide guidance to SB/SE Employment Tax (ET) Managers and Examiners on motion picture project employers.

IRM 4.23.7 Initial Taxpayer Contact in Employment Tax (Tip Income) Examination Cases
SB/SE Specialty Examination issued memo SBSE-04-0816-0031 supplementing IRM 4.23.7. The purpose of this memo is to issue interim guidance reflecting changes in the manner SB/SE Employment Tax Field Examination employees make initial contact with taxpayers. The memo expires on August 1, 2017.

IRM 4.23.8 Updated Instructions for Employers Filing Forms W-2 or W-2c After an Agreed Employment Tax Examination and Procedures for Tickler Files
The purpose of this interim guidance memorandum (IGM) is to update instructions for employers when filing Forms W-2 or W-2c after an agreed employment tax examination and the procedures followed by the IRS for the preparation and maintenance of tickler files.

IRM 4.23.10 Emergency Interim Guidance Contact TEGEDC When Taxpayers Raise Worker Classification or Section 530 Matters Concerning Wage Adjustment Issues
SB/SE Specialty Policy issued guidance in memo SBSE-04-0916-0050 supplementing IRM 4.23.10. The memo is to alert examiners when and how they must contact TEGE Division Counsel whenever a taxpayer raises a worker classification or Section 530 argument. The memo expires September 07, 2017.

IRM 4.23.14 Guidance on Offer-in-Compromise, Doubt as to Liability Statute Controls for Employment Tax Cases
SB/SE Specialty Examination Policy issued guidance in memo SBSE-04-0816-0047 supplementing IRM 4.23.14. It provides updated guidance and information on statute controls for Officer-in Compromise, Doubt as to Liability (OIC-DATL) cases. The memo expires August 26, 2017.

IRM 4.24.2 Form 637 Review Enclosures with Correspondence to Representatives and Appointees
The purpose of this interim guidance is to clarify procedures when sending Letter 3689, Letter of Registration, Letter 5023, Notification of Change in Form 637 Registration Number, and Letter 3696, Summary of Compliance Review, when a valid Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, is on file for the taxpayer.

IRM 4.24.2 Initial Taxpayer Contact in Form 637 Follow-Up Reviews
SB/SE Examination-Specialty Policy issued guidance in memo SBSE-04-0816-0042 supplementing IRM 4.24.2. The purpose of this memo is to issue interim guidance reflecting changes in the manner Excise Tax Field Examination employees make initial contact with taxpayers. The memo expires Aug. 16,2017.

IRM 4.24.2 Reissuance Interim Guidance for the Excise Manager IMS 637 User Guide and Addendum
The purpose of this memorandum is to reissue and extend the expiration date of interim guidance SBSE-04-0516-0020, dated May 4, 2016, which informed you of the revised excise field group registration review procedures.

IRM 4.24.2 Reissuance of Interim Guidance for Grade of Case Criteria for Form 637 Registration Cases
The purpose of this memorandum is to reissue Interim Guidance Memorandum (IGM) SBSE-04-0516-0021 dated May 4, 2016, which clarified the grade of case criteria for Form 637 Registration case work.

IRM 4.24.2 Samples When FCO/FCA Support is Not Readily Available Samples When FCO/FCA Support is Not Readily Available
The purpose of this memorandum is to reissue Interim Guidance Memorandum (IGM) SBSE-04-0516-0019, dated May 4, 2016, which provides guidance to revenue agents for securing biodiesel lab samples when fuel compliance officer/agent (FCO/FCA) support is unavailable.

IRM 4.24.6 Offer-in-Compromise, Doubt as to Liability Statute Controls for Excise Tax Cases
The purpose of this interim guidance memorandum is to issue updated guidance and information on statute controls for OIC-DATL cases. This procedural change is expected to improve the process of monitoring statutes since the live TIPRA of 2005 statute date will now be reflected on AIMS and ERCS.

IRM 4.24.6 Initial Taxpayer Contact in Excise Tax Examination Cases
SB/SE Examination-Specialty Policy issued guidance in memo SBSE-04-0816-0044 supplementing IRM 4.24.6. The purpose of this memo is to issue interim guidance reflecting changes in the manner Excise Tax Field Examination employees make initial contact with taxpayers. The memo expires August 16, 2017.

IRM 4.24.6 Interim Guidance Procedures for Closing No Liability Substitute for Return (SFR) Non-Filer Examinations
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.24.21.4.5 where the guidance has been incorporated. This link will be removed on 7/21/2017.

IRM 4.24.13 Interim Guidance for Fuel Inspection Penalty Referrals
SB/SE Exam-Specialty Policy issued guidance in memo SBSE-04-0916-0038 supplementing IRM 4.24.13. It provides guidance on the referral process for FCOs and FCAs who conduct inspections resulting in IRC 6715, Dyed Fuel Sold for Use or Used in Taxable Use violations. The memo expires Sept. 26, 2017.

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

Part 4 - Examining Process (continued)
Another page of Examination activities relating to small business, self-employed, large and mid-size businesses, employee plans, exempt organizations and government entities.

Page Last Reviewed or Updated: 19-Jun-2017