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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 4.24.15 Reissuance Interim Guidance for Reporting Time and Fuel Inspection Activity related to an Examination or Form 637 Registration Review
The purpose of this memorandum is to reissue SBSE-04-0616-0014, dated May 2, 2016, which provides interim guidance to Fuel Compliance Agents (FCAs) regarding time reporting when the agent performs fuel inspection actions related to an examination or registration review.

IRM 4.24.16 Statute Date for Fuel Inspection Related Penalties
The purpose of this interim guidance is to notify all impacted employees of a determination that IRS Counsel made in regards to statute dates for all fuel inspection related penalties.

IRM 4.24.20 Excise Tax Enclosures with Correspondence to Representatives and Appointees
The purpose of this interim guidance is to clarify procedures when sending examination reports, waivers, etc. (e.g. Forms 5384, 5385, 886-A) 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 4.25.1 Estate and Gift Enclosures with Correspondence to Representatives and Appointees
The memorandum clarifies procedures when sending letters, reports, etc., where there is a valid representative or appointee authorizations. Blank forms and publications available on IRS.gov should not be included when sending copies of letters, reports, etc. to representatives or appointees.

IRM 4.26.6 Initial Taxpayer Contact in Bank Secrecy Act Examinations
SB/SE Examination-Specialty Policy issued guidance in memo SBSE-04-0916-0043 supplementing IRM 4.24.6. The purpose of this memo is to issue interim guidance reflecting changes in the manner in which BSA Field Exam employees make initial contact with taxpayers. The memo expires Sept. 26, 2017.

IRM 4.26.9 Addressing Prepaid Access Issues in Bank Secrecy Act Examination Cases
This interim guidance conveys new IRM 4.26.9.12 subsection, Prepaid Access, which contains an overview of and procedures for addressing prepaid access issues encountered in Bank Secrecy Act (BSA) examination cases.

IRM 4.31 Interim Guidance on Initial Taxpayer Contact in Partnership Examinations and Elections into the Bipartisan Budget Act of 2015 (BBA)
LB&I and SB/SE jointly issued this interim guidance to LB&I and SB/SE employees on initial contact with taxpayers in partnership examinations and elections into the BBA centralized partnership audit regime for tax periods beginning after November 2, 2015 and before January 1, 2018.

IRM 4.46.3 Interim Guidance on Initial Contact in Examination Cases - Clarification
LB&I issued guidance in memorandum LB&I-04-0716-004 dated 08/04/2016, clarifying the previously issued IG memorandum LB&I-04-0616-003, Interim Guidance on Initial Taxpayer Contact in Examination Cases. This memo adds clarification about the use of Letter 2205-T for initial contact in TEFRA cases.

IRM 4.46.3 Interim Guidance on Inspection of Key Officer and Executive Returns
An interim guidance memorandum effective 6/13/2017 was issued to revise IRM 4.46.3 regarding inspection of key officer and executive returns.

IRM 4.46.10 Interim Guidance on the Outside Expert Program
The memo "Interim Guidance on the Outside Expert Program", was issued on June 2, 2016 and includes content previously published in the prior revision of IRM 4.46.3.8.11 and following subsections. This material will be published in new IRM 4.46.10 before June 2, 2018.

IRM 4.71.1 Definitely Determinable Cash Balance Plan Benefit Formulas
Abstract: This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.71.1 where the guidance has been incorporated. This link will be removed on 8/17/2017.

IRM 4.71.1 New Process for Information Document Requests
Tax Exempt and Government Entities issued interim guidance effective April 1, 2017, to update Internal Revenue Manual sections 4.71.1, 4.75.10, 4.75.11, 4.81.5, 4.86.5, and 4.90.9 regarding the New Process for Information Document Requests.

IRM 4.71.1.4 Computation of Maximum Loan Amount under IRC 72(p)(2)(A)
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.71.1 where the guidance has been incorporated. This link will be removed on 8/7/2017.

IRM 4.72.2 - Substantiation Guidelines for Safe-Harbor Hardship Distributions from Section 401(k) Plans
Employee Plans Examinations issued interim guidance effective February 23, 2017, to update IRM 4.72.2, regarding Substantiation Guidelines for Safe-Harbor Hardship Distributions from Section 401(k) Plans.

IRM 4.72.13 Substantiation Guidelines for Safe-Harbor Hardship Distributions from Section 403(b) Plans
Employee Plans Examinations issued interim guidance effective March 7, 2017 to update IRM 4.72.13 regarding Substantiation Guidelines for Safe-Harbor Hardship Distributions from Section 403(b) Plans.

IRM 4.75.5 Discontinuance of Referral Committees
Effective December 30, 2015, Exempt Organizations Examinations issued an interim guidance memorandum to revise IRM 4.75.5 and IRM 4.76.7 regarding the Discontinuance of Referral Committees.

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 4.75.10 Review of Organizing Documents of Organizations that Attested to their Conformity in the Determination Process
Exempt Organizations Examinations issued interim guidance effective January 30, 2017, to revise IRM sections 4.75.10, 4.75.11, 4.75.16, and 4.75.27 regarding Review of Organizing Documents of Organizations that Attested to their Conformity in the Determination Process.

IRM 4.75.13 PATH Act Impact on Revocations and Modifications of Exempt Status
Exempt Organizations Examinations issued interim guidance effective February 22, 2016, concerning implementation of the PATH Act with respect to revocations and modifications of exempt status. This guidance modifies IRM 4.75.13, 4.75.15, 4.75.16, 4.75.17, 4.75.18, 4.75.24, 4.75.31, and 4.75.32.

IRM 4.75.13 Reissuance of IRM Sections Impacted by the Realignment of Work between TE/GE and Chief Counsel (TEGE)
Exempt Organizations reissued interim guidance effective January 26, 2017, to revise 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, 7.27.30, 7.29.1 and 7.29.3 regarding IRM Sections Impacted by the Realignment of Work between TE/GE and Chief Counsel (TEGE).

IRM 4.75.16 EO Classification Settlement Program - Case Processing
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.75.16 and IRM 4.75.21 where the guidance has been incorporated. This link will be removed on 8/17/2017.

IRM 4.75.16 Establishing and Controlling MFT 67 Non-Return Units
Exempt Organizations Examinations issued interim guidance effective March 2, 2016, to revise IRM 4.75.16, IRM 4.75.21, and IRM 4.75.22, regarding Establishing and Controlling MFT 67 Non-Return Units.

IRM 4.75.16 Surveying Returns
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.75.16 where the guidance has been incorporated. This link will be removed on 8/17/2017.

IRM 4.75.21 IRC 6103(d) Disclosure Procedures to State Agencies
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.75.21 where the guidance has been incorporated. This link will be removed on 8/7/2017.

IRM 4.81.5 Interim Guidance on New Case Closing Procedures
Tax Exempts Bonds issued interim guidance effective October 18, 2016 to update IRM 4.81.5 regarding New Case Closing Procedures.

IRM 4.82.3 Reissuance Interim Guidance Procedures for Conducting Examinations of Direct Pay Bonds
Tax Exempt Bonds reissued interim guidance effective July 18, 2016, for incorporation into new IRM 4.82.3, regarding Reissuance: Interim Guidance - Procedures for Conducting Examinations of Direct Pay Bonds.

IRM 4.86.5 Initial Taxpayer Contact in Examination Cases
Indian Tribal Governments issued interim guidance effective October 28, 2016, to update IRM 4.86.5 regarding Initial Taxpayer Contact in Examination Cases.

IRM 4.88.1 Interim Guidance on the Direct Pay of Tribal Lease Funds (including HEARTH Act leases)
Indian Tribal Governments issued interim guidance effective June 8, 2017 to revise IRM 4.88.1 regarding Direct Pay of Tribal Lease Funds (including HEARTH Act leases).

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
Federal, State and Local Governments reissued interim guidance effective January 18, 2017 to revise IRM 4.90.7 regarding Obsolescence of Letter 569, Full/Partial Preliminary Claim Disallowance.

IRM 4.90.9 Updated Instructions for Employers Filing Forms W-2 or W-2c After an Agreed Employment Tax Examination and Procedures for Tickler Files
Federal, State and Local Governments issued interim guidance effective April 28, 2017, to revise IRM 4.90.9 regarding Updated Instructions for Employers Filing Forms W-2 or W-2c After an Agreed Employment Tax Examination and Procedures for Tickler Files

IRM 4.90.12 Revised FSLG GSAIN
Federal State and Local Governments issued interim guidance effective October 27, 2016 to update IRM 4.90.12 regarding Revised FSLG GSAIN.

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.

Page Last Reviewed or Updated: 21-Jul-2017