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Contents of Directory spder
| Name | Date | Size | Description |
|---|---|---|---|
| ts-21-0826-0741.pdf | 2026-08-13 10:26:00 | 86.66 KB | IRM 21.1.3 IRM 21.1.3 - 5 Business Day Processing Timeframe for Form 2848/8821 Removed |
| ts-03-0826-0740-public.pdf | 2026-08-12 13:20:00 | 147.06 KB | IRM 3.21.25 - Withholding Agent Definitions |
| ts-21-0726-0730.pdf | 2026-08-03 13:23:00 | 271.96 KB | IRM 21.7.13 Rejection Language; State Documentation Requested, Form SS-4 EIN Previously Assigned (Address Differs) |
| ts-03-0726-0721-public.pdf | 2026-08-03 11:41:09 | 223 KB | IRM 3.28.2 Updated Shipping Addresses for TIGTA |
| sbse-20-0726-0731.pdf | 2026-08-03 11:34:58 | 159.52 KB | IRM 20.1.1 Refund claims related to the COVID-19 major disaster declaration. |
| ap-08-0726-0023 public.pdf | 2026-08-03 08:28:48 | 200.04 KB | IRM 1.1.7 Appeals Case Management System (ACMS) General Guidance |
| sbse-20-0626-0643.pdf | 2026-07-31 17:44:37 | 229.77 KB | IRM 20.1.1 Automatic Exemption From Penalty Administrative Relief (AEP) |
| sbse-05-0726-0049-public.pdf | 2026-07-31 15:33:37 | 156.73 KB | IRM 5.1.5 Deviation from Advisory responsibilities for probation and restitution cases. |
| ts-03-0726-0704.pdf | 2026-07-28 22:15:42 | 216.87 KB | IRM 3.22.3 Guidance to Use MAGI When Figuring Various Credits |
| ts-03-0726-0695.pdf | 2026-07-28 22:09:43 | 85.4 KB | IRM 3.11.6 Schedule 1-A |
| ts-21-0726-0701.pdf | 2026-07-28 22:02:15 | 256.67 KB | IRM 21.6.3 Various Changes to Credits Procedures |
| sbse-05-0726-0049.pdf | 2026-07-27 19:07:42 | 156.73 KB | IRM 5.1.5 Deviation from Advisory responsibilities for probation and restitution cases |
| sbse-05-0726-0700.pdf | 2026-07-23 18:23:54 | 73.5 KB | IRM 5.19.1 Hostage program work monitored for identity theft |
| ts-21-0726-0688.pdf | 2026-07-17 17:36:03 | 306.6 KB | IRM 21.7.2 RAAS Risking to CAT-A "HQ Reserved 10 ERC LUQ" |
| sbse-05-0725-3481-public.pdf | 2026-07-17 15:51:07 | 375.04 KB | IRM 5.19.1 Revisions to payment skips; OPA MAR |
| sbse-04-0726-0672.pdf | 2026-07-17 15:15:25 | 102.17 KB | IRM 4.24.22 IRC 6435 dyed fuel claim processing |
| ts-03-0726-0686.pdf | 2026-07-13 16:48:26 | 125.58 KB | IRM 3.11.6 Screening Routing; Processing Updates |
| ts-03-0726-0681.pdf | 2026-07-08 14:54:43 | 96.68 KB | IRM 3.12.38 Included Document 12290, Records Control Schedules |
| it-10-0626-0001.pdf | 2026-07-08 14:14:58 | 151.88 KB | IRM 10.8.1 Updated Vulnerability Remediation, Security Patch Management Requirements, and POA&M Creation |
| sbse-05-0626-0040-public.pdf | 2026-07-02 11:55:02 | 451.6 KB | IRM 5.7.10 Interim guidance on the receipt, digitization, processing, and retention of trust fund recovery penalty (TFRP) cases and case files from Field Collection Revenue Officers (RO) |
| ts-21-0626-0668.pdf | 2026-06-30 12:44:22 | 92.16 KB | IRM 21.8.1 IMF International Live Chat |
| ts-25-0626-0641.pdf | 2026-06-22 18:00:30 | 607.94 KB | IRM 25.25.6 Updated Return Treatment and Tools |
| ts-21-0626-0649.pdf | 2026-06-22 17:54:34 | 160.96 KB | IRM 21.6.4 Various Updates to Tax Computation Processes, Including Change to Current Reason Code for Additional Deductions |
| ts-03-0626-0642.pdf | 2026-06-22 17:26:10 | 227.65 KB | IRM 3.12.23 Form 11-C and Form 730 Added Instructions |
| ts-21-0626-0636_public.pdf | 2026-06-18 12:01:01 | 363.92 KB | IRM 21.7.2 AM Will No Longer Be Sending ERC Claims to RAAS for Risking |
| ts-21-0626-0608 (1).pdf | 2026-06-17 11:45:00 | 1.1 MB | IRM 21.4.4 Various Changes to Manual Refunds |
| ts-21-0626-0625.pdf | 2026-06-17 10:25:01 | 111.94 KB | IRM 21.3.3 Added 'Live Chat' |
| ap-08-0626-0015-public.pdf | 2026-06-17 10:17:35 | 219.32 KB | IRM 8.20.14 Updated guidance for entering power of attorney (POA) information on the Appeals Case Management System (ACMS) |
| ts-03-0626-0620.pdf | 2026-06-17 09:48:42 | 97.09 KB | IRM 3.12.14 RPC "P" Effective 202507 Per P.L. 119-21 |
| ts-03-0626-0621-public.pdf | 2026-06-17 09:48:11 | 292.91 KB | IRM 3.11.14 RPC "P" Effective 202507 Per P.L. 119-21 |
| ts-21-0626-0615_public.pdf | 2026-06-17 09:45:00 | 222.12 KB | IRM 21.5.6 Various Freeze Code Updates |
| ts-21-0626-0617.pdf | 2026-06-15 16:33:12 | 100.46 KB | IRM 21.7.3 Third Party Authorizations for Form SS-4 |
| sbse-01-0626-0045.pdf | 2026-06-12 17:50:55 | 206.99 KB | IRM 1.4.50 IRM deviation for North Atlantic area priority case assignment and development pilot |
| sbse-04-0626-0618.pdf | 2026-06-12 15:36:13 | 138.11 KB | IRM 4.23.26 Reissuing IPU 24U0865, updated reference to Form 15507, employment tax non-filer (ETNF) explanation of taxes, credits, and penalties, which replaced Form 886; updated reference to form 2504 to form 2504-S |
| ts-21-0626-0603.pdf | 2026-06-12 12:48:39 | 228.19 KB | IRM 21.4.1 Various Changes to Refund Research |
| ts-21-0626-0606.pdf | 2026-06-12 12:47:53 | 138.13 KB | IRM 21.4.2 Various Changes to Refund Trace |
| ts-21-0626-0607.pdf | 2026-06-12 12:47:27 | 205.45 KB | IRM 21.4.3 Various Changes to Returned Refunds/Releases |
| ts-21-0626-0600.pdf | 2026-06-12 12:46:59 | 166.2 KB | IRM 21.3.3 Removed Address for Routing to CCP; Updated the Order of Paragraphs |
| sbse-05-0626-0577-public.pdf | 2026-06-12 11:34:38 | 304.25 KB | IRM 5.19.13 New CSCO threshold authority levels |
| sbse-05-0626-0576-public.pdf | 2026-06-12 11:34:10 | 226.16 KB | IRM 5.19.17 New CSCO threshold authority levels |
| sbse-04-0626-0596 (1).pdf | 2026-06-09 16:40:00 | 154.49 KB | IRM 4.23.13 Incorporate penalty for erroneous claim for refund or credit as a result of the legislative changes to IRC 6676. |
| sbse-04-0626-0026-public.pdf | 2026-06-09 16:30:00 | 180.27 KB | IRM 4.26.11 Group manager signature no longer required on letter 4595. |
| ts-03-0626-0588_public.pdf | 2026-06-09 13:54:00 | 199.99 KB | IRM 3.12.251 Return Processing Code P |
| ts-03-0626-0587_public.pdf | 2026-06-09 13:16:00 | 745.36 KB | IRM 3.11.16 Return Processing Code P; Computer Condition Code P |
| pgld-10-0526-0007.pdf | 2026-06-09 12:47:35 | 198.25 KB | IRM 10.5.1 Data Classification and Sensitivity Labeling Privacy Protections |
| ts-03-0626-0589_public.pdf | 2026-06-09 11:52:00 | 455.71 KB | IRM 3.12.16 Computer Condition Code P for Form 1120-ND |
| sbse-04-0526-0531.pdf | 2026-06-04 18:29:51 | 156.9 KB | IRM 4.23.8 Amended to incorporate section 70433 of One, Big, Beautiful Bill Act (Public Law 119-21) |
| ts-03-0526-0521.pdf | 2026-06-04 18:24:37 | 165.68 KB | IRM 3.11.154 Added Paragraph for Corresponding for Missing Schedule R |
| sbse-05-0526-0039-public.pdf | 2026-06-03 12:47:57 | 239.64 KB | IRM 5.7.10 Reissuance of interim guidance for control point monitoring’s processing of trust fund recovery penalty protest cases. |
| sbse-05-0526-0041-public.pdf | 2026-06-03 12:34:03 | 758.05 KB | IRM 5.7.3 IRM deviation for the use of the Virtual Trust Fund Recovery Penalty Program. |