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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 Interim Guidance for Reporting Time and Fuel Inspection Activity related to an Examination or Form 637 Registration Review
SB/SE Specialty Examination Policy issued memo SBSE-04-0616-0014 supplementing IRM 4.24.15. The purpose of this memo is to provide instructions to Fuel Compliance Agents regarding time reporting when the agent performs fuel inspection actions. The memo expires on May 2, 2017.

IRM 4.24.16 Appeals Case Routing Procedures- Dyed Fuel Penalty Cases, Appeals Settlement Procedures
SB/SE Specialty Examination Policy issued interim guidance in memo SBSE-04-1215-0057 supplementing IRM 4.24.16. The purpose of this memo is to provide revised procedures regarding how dyed fuel penalty cases will be handled after an Appeals determination is made. The memo expires on Dec. 30, 2016.

IRM 4.24.16 Interim Guidance for Indexing Work-Papers in IMS for Inspection Penalties
SB/SE Exam-Specialty Policy issued guidance in memo SBSE-04-0916-0037 supplementing IRM 4.24.16. This memo establishes conventions and interim guidance for use by Fuel Compliance Agents and Fuel Compliance Officers when naming and indexing IMS work-papers. The memo expires Sept. 26, 2017.

IRM 4.24.17 New MFT and Activity Code for IRC 6675, 6718, 6719, and 6725 Penalty Assessments
Specialty Examination Policy reissued Interim Guidance SBSE-04-0316-0011 dated March 3, 2016. The guidance provides a change to the Master File Tax (MFT) Account Code and Activity Code for certain penalty case controls. The guidance will be incorporated into IRM 4.24.17 by July1, 2016.

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 4.26.11 Interim Guidance for Form 8300 Examination Procedures Review of Records
SB/SE Specialty Examination Policy issued interim guidance in memo SBSE-04-0516-0017 supplementing IRM 4.26.11. The purpose of this memorandum is to provide updated guidance for Form 8300 Examination Procedures Review of Records. The memo expires on May 11, 2017.

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 Initial Taxpayer Contact in Examination Cases
LB&I issued guidance in memorandum LB&I-04-0616-003 dated 06/14/2016 for LB&I employees. The purpose of this memorandum is to provide guidance to LB&I employees on initial contact with taxpayers until IRM 4.46.3 is revised and published.

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 4.75.5 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 4.75.12 Required Filing Checks and Package Audit Procedures
Exempt Organizations Examinations issued interim guidance effective October 5, 2016, to revise IRM 4.75.12 regarding Required Filing Checks and Package Audit Procedures.

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 4.75.13 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 4.75.16 EO Classification Settlement Program - Case Processing
Exempt Organizations Examinations issued interim guidance effective October 31, 2016, to update IRM 4.75.16 and IRM 4.75.21 regarding EO Classification Settlement Program - Case Processing.

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
On April 29, 2016, Exempt Organizations Examinations issued interim guidance to revise IRM 4.75.16 regarding surveying returns.

IRM 4.75.21 IRC 6103(d) Disclosure Procedures to State Agencies
Exempt Organizations Examinations issued interim guidance effective August 17, 2016 to revise IRM 4.75.21 regarding IRC 6103(d) Disclosure Procedures to State Agencies.

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 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
Indian Tribal Governments issued interim guidance to update IRM 4.88.1 regarding Direct Pay of Tribal Lease Funds.

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 4.90.1 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 June 23, 2016, to revise IRM 4.90.7 regarding Obsolescence of Letter 569, Full/Partial Preliminary Claim Disallowance. This guidance supersedes interim guidance memo TEGE-04-1215-0027.

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: 22-Nov-2016