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Contents of Directory spder
| Name | Date | Size | Description |
|---|---|---|---|
| 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 |
| ts-21-0226-0206-public.pdf | 2026-02-25 15:58:10 | 350.63 KB | IRM 21.4.3 Various Changes to Returned Refunds/Releases |
| ts-21-0226-0230.pdf | 2026-02-25 15:56:54 | 159.92 KB | IRM 21.5.6 Freeze Code Direct Deposit |
| ts-21-0226-0211-public.pdf | 2026-02-25 15:19:33 | 358.21 KB | IRM 21.4.4 Various Changes to Manual Refunds |
| sbse-05-1225-0065.pdf | 2026-02-25 13:49:57 | 181.89 KB | IRM 5.14.1 Interim guidance for field collection on new simple payment plans for business master file (BMF) taxpayers |
| sbse-04-0126-0172.pdf | 2026-02-25 13:06:40 | 156.41 KB | IRM 4.24.22 Reissued IPU 25U3613 |
| ts-03-0226-0247.pdf | 2026-02-25 10:27:53 | 97.91 KB | IRM 3.11.213 Start up |
| ts-03-0226-0245.pdf | 2026-02-25 10:23:47 | 119.93 KB | IRM 3.12.217 Form 4136, Credit Reference Number (CRN) |
| ts-03-0226-0248-public.pdf | 2026-02-25 10:21:43 | 185.19 KB | IRM 3.11.15 Start up |
| ts-03-0226-0249.pdf | 2026-02-25 10:21:15 | 472.64 KB | IRM 3.12.14 1040 to 1041 Conversion Charts; 2025 Tax Rate Schedule |
| ts-03-0226-0232-public.pdf | 2026-02-25 10:18:41 | 113.96 KB | IRM 3.12.154 MeF and SPR Correspondence/Letter Set-Up Tool |
| ts-03-0226-0235.pdf | 2026-02-25 10:16:16 | 941.29 KB | IRM 3.12.10 Start-Up Change |
| ts-03-0226-0231.pdf | 2026-02-25 09:42:57 | 98.63 KB | IRM 3.12.13 MeF and SPR Correspondence/Letter Set-Up Tool |
| ts-03-0226-0227-public.pdf | 2026-02-25 09:42:26 | 414.81 KB | IRM 3.12.38 Correspondence/Letter Set-Up Tool |
| ts-03-0226-0229.pdf | 2026-02-25 09:35:24 | 144.61 KB | IRM 3.11.14 Updated Tax Period for Form 8283; Updated Routing Procedures for Various Forms |
| ts-03-0226-0196-public.pdf | 2026-02-25 09:34:41 | 589.24 KB | IRM 3.11.16 Routing Guide Update; Added 2025 T-Bill Rate |
| ts-21-0126-0060-public.pdf | 2026-02-24 17:02:09 | 325.16 KB | IRM 21.7.13 Procedural Clarifications; Taxpayer Advocate Service Guidelines; Faxing Letter 147c; Forms SS-4 Received by Fax During a Phone Call; TPD EIN Posted to Masterfile; Employment Tax Filing Requirement Change Requests |
| ts-03-0226-0170-public.pdf | 2026-02-24 15:59:56 | 2.66 MB | IRM 3.12.251 Start-Up Changes |
| ts-03-0226-0226 (1).pdf | 2026-02-24 14:04:59 | 157.48 KB | IRM 3.12.14 Updated Form 8283 Correction Procedures |
| ts-21-0226-0210_public.pdf | 2026-02-24 13:19:23 | 126.01 KB | IRM 21.5.13 Added Information for IRC 965 Employees Regarding the IRC 965 (i) Penalties and CP 234 Accounts |
| ts-04-0126-0167.pdf | 2026-02-24 13:14:51 | 74.78 KB | IRM 4.19.19 Updating Phone Number for Hearing Impaired Customers |
| ts-21-0226-0215.pdf | 2026-02-23 23:10:48 | 145.98 KB | IRM 21.6.5 Adding Trump Accounts to Individual Retirement Arrangements |
| ts-21-0226-0214-public.pdf | 2026-02-23 11:58:31 | 331.62 KB | IRM 21.6.3 Various Updates to Credits Including Adoption Credit Changes Due to OBBBA |
| ts-21-0226-0178 public.pdf | 2026-02-23 00:16:59 | 912.56 KB | IRM 21.4.2 Various Changes to Refund Trace |
| sbse-05-0126-0019-public.pdf | 2026-02-20 12:12:14 | 185.53 KB | IRM 5.18.1 Interim guidance on the mandatory use of digital tools for campus collection employees |
| sbse-05-0126-0020-public.pdf | 2026-02-20 12:11:46 | 397.81 KB | IRM 5.1.9 Interim Guidance on the mandatory use of digital tools for field collection employees |
| sbse-05-0126-0018-public.pdf | 2026-02-20 12:11:18 | 311.91 KB | IRM 5.9.3 Interim guidance on the mandatory use of digital tools for collection insolvency employees |
| ts-21-0226-0179.pdf | 2026-02-20 11:18:03 | 173.93 KB | IRM 21.3.3 Removed the Need for AM to Send STS 72 Cases to Insolvency Prior to Taking Account Actions |
| ap-08-0226-0003-public.pdf | 2026-02-20 10:39:02 | 268.87 KB | IRM 8.11.6 FBAR case procedures due to the Bittner v. United States Supreme Court decision |
| ap-08-0126-0001-public.pdf | 2026-02-20 10:12:20 | 146.67 KB | IRM 8.1.9 Appeals customer service telephone line updates |
| sbse-04-0126-0162.pdf | 2026-02-19 09:10:59 | 111.44 KB | IRM 4.24.22 Suspend claims filed under IRC 6435 |
| sbse-04-0126-0150.pdf | 2026-02-19 08:55:11 | 92.28 KB | IRM 4.25.2 Supplemental guidance for campus estate and gift on offering digital communication tools to taxpayers and third parties |
| sbse-04-0126-0149.pdf | 2026-02-18 15:10:41 | 95.58 KB | IRM 4.25.1 Supplemental guidance for estate and gift examinations on offering digital communication tools to taxpayers and third parties- estate and gift tax |
| ts-03-0126-0168.pdf | 2026-02-18 14:43:13 | 124.55 KB | IRM 3.12.13 EIN Field Blank; Suspense Corrections Field 01ARI |
| sbse-25-0126-0115 (1).pdf | 2026-02-18 14:29:41 | 124.54 KB | IRM 25.21.4 Instruction and guidance to examiners for the mandatory offering of IT-approved digital communication tools- Affordable Care Act- IRC 6056 non-filer and IRC 4980H compliance process. |
| ts-03-0126-0165.pdf | 2026-02-18 14:04:42 | 103.87 KB | IRM 3.12.154 EIN Field Blank or Missing; Correction Procedures Field 01ARI |
| ts-21-0126-0059-public.pdf | 2026-02-18 13:54:44 | 197.83 KB | IRM 21.7.11 Updated TAS Referral Guidance |
| ts-21-0126-0173_public.pdf | 2026-02-18 13:40:32 | 136.64 KB | IRM 21.7.11 CP 234 Cases on IRC 965 Accounts Should Be Reassigned to IRC 965 SMEs |
| ts-03-0126-0147-public.pdf | 2026-02-18 13:34:18 | 128.53 KB | IRM 3.11.217 Start-up Changes |
| ts-21-0126-0063.pdf | 2026-02-18 13:23:37 | 109.16 KB | IRM 21.5.9 Changes to TAS Procedures for Carrybacks |
| ts-21-0126-0169-public.pdf | 2026-02-18 13:23:29 | 186.87 KB | IRM 21.7.2 Form 941 and Form 943 Aggregate Return Filer Box and Instructions on Cases With -Q Freeze that are Reviewed for Limitations of Section 70605(d) of OBBBA |
| ts-03-0126-0145.pdf | 2026-02-18 13:10:43 | 103.63 KB | IRM 3.11.23 Start-Up Changes |
| ts-21-0126-0159.pdf | 2026-02-18 13:09:05 | 78.51 KB | IRM 21.3.10 Updates to the TAS Criteria |
| ts-03-0126-0148-public.pdf | 2026-02-18 12:49:04 | 196 KB | IRM 3.12.220 Start-up Changes |
| ts-21-0126-0035.pdf | 2026-02-18 08:42:16 | 112.39 KB | IRM 21.7.2 Replaced Paragraph 4 and 5 Providing Taxpayer Advocate Service (TAS) Guidelines and Information on Preparation of Form 911/e-911 |
| sbse-04-0126-0135.pdf | 2026-02-17 22:42:04 | 74.15 KB | IRM 4.19.3 Zero paper initiative |
| sbse-04-0126-0133.pdf | 2026-02-17 22:31:47 | 95.97 KB | IRM 4.24.22 Supplemental guidance for Centralized Specialty Tax Operations (CSTO) on offering digital communication tools to taxpayers and third parties- campus procedures for excise taxes |
| sbse-04-0126-0116.pdf | 2026-02-17 22:17:13 | 126.41 KB | IRM 4.19.26 Instruction and guidance to examiners for the mandatory offering of IT- approved digital communication tools- campus backup withholding return compliance program procedures |
| ts-21-0126-0136.pdf | 2026-02-17 22:12:48 | 82.23 KB | IRM 21.8.4 US Residency Certifications |
| ts-21-0126-0137.pdf | 2026-02-17 22:08:40 | 81.5 KB | IRM 21.8.6 TAS Referral Procedures |