)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
Beginning of main content
Spder
Contents of Directory spder
| Name |
|---|
| 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-21-1225-3696-public.pdf | 2026-02-05 13:29:18 | 399.18 KB | IRM 21.7.4 Legislative Updates Based on the OBBB Act Impacting Energy Credits, Login.gov AS a New Credentialing Service Provider, Routing Update Form 8752, Computing Credit Interest on Elective Payment Elections, Form 1099-K Reporting Changes |
| ts-03-0126-0047-public.pdf | 2026-01-30 13:42:32 | 276.16 KB | IRM 3.11.16 Start-Up Changes |
| ts-03-0126-0052.pdf | 2026-01-30 13:42:08 | 180.58 KB | IRM 3.11.154 Startup Changes |
| ts-25-0126-0040-public.pdf | 2026-01-30 13:41:45 | 1.29 MB | IRM 25.25.6 New Tax Period Yearly Updates; -E Freeze TC 810 RC 6 and RC 7 Added |
| ts-03-0126-0045.pdf | 2026-01-30 13:41:23 | 145.42 KB | IRM 3.22.110 Start-up Changes |
| ts-21-0126-0032.pdf | 2026-01-30 13:40:33 | 101 KB | IRM 21.7.4 Changes to Referrals via Accounts Management Service (AMS) E-911 Application; Updated Date for Perfecting Form 6765 Research Credit Claims to January 10, 2027 |
| ts-03-0126-0046.pdf | 2026-01-30 13:39:21 | 97.43 KB | IRM 3.21.110 Statute Return Processing |
| sbse-05-1225-3751-public.pdf | 2026-01-30 12:48:12 | 177.42 KB | IRM 5.19.13 Expanding the SIMPLE payment plan to the financial analysis procedures |
| sbse-05-1225-0070-public.pdf | 2026-01-30 12:47:43 | 167.89 KB | IRM 5.1.8 Guidance for collection actions on tax assessments related to erroneously issued COVID-19 employer tax credits |
| ts-03-0126-0051-public.pdf | 2026-01-30 12:47:18 | 347.39 KB | IRM 3.12.13 Start-Up Changes |
| ts-21-0126-0031.pdf | 2026-01-30 12:46:55 | 83.63 KB | IRM 21.7.1 Changes to Referrals via Accounts Management Service (AMS) E-911 Application |
| ts-21-0126-0034.pdf | 2026-01-30 12:46:17 | 154.88 KB | IRM 21.7.3 TAS 911/e-911 Changes; 2025 Credit Reduction State Data; 2025 State Wage Base for Unemployment |
| ts-21-0126-0038-public.pdf | 2026-01-30 12:45:54 | 118.55 KB | IRM 21.1.3 Taxpayer Advocate Service (TAS) Changes to Form E-911 and TAS Procedures |
| ts-03-0126-0042.pdf | 2026-01-30 12:45:16 | 106.88 KB | IRM 3.11.6 Standard Deduction |
| ts-03-0126-0006.pdf | 2026-01-30 10:45:53 | 77.5 KB | IRM 3.13.5 Start-Up IPU |
| ts-03-0126-0016.pdf | 2026-01-30 10:45:26 | 109.71 KB | IRM 3.12.23 Statute Return Processing |
| ts-03-0126-0017.pdf | 2026-01-30 10:44:42 | 68.07 KB | IRM 3.11.25 Statute Return Processing |
| ts-03-0126-0018.pdf | 2026-01-30 10:43:58 | 111.5 KB | IRM 3.11.217 Statute Return Processing |
| ts-03-0126-0044.pdf | 2026-01-30 10:42:19 | 75.47 KB | IRM 3.13.5 Removed Instruction to Alpha File Forms 8822 |
| ap-08-1225-0051.pdf | 2026-01-30 10:40:50 | 239.13 KB | IRM 8.6.1 Participation in Appeals conferences by IRS employees |
| tas-13-1225-0004.pdf | 2026-01-29 14:30:33 | 307.16 KB | IRM 13.1.17 Interim Guidance on Assignment and Distribution of Cases to TAS Local Offices and TAS Case Transfer Guidelines |
| ts-03-1225-3719.pdf | 2026-01-29 14:06:27 | 265.58 KB | IRM 3.11.6 Screening and Routing |
| ts-21-1225-3723.pdf | 2026-01-29 13:58:02 | 114.87 KB | IRM 21.7.2 Added an Exception on OCEA Routing Cases and the Annual Updates for SS Tax Wage Base and CT-1 (Tier I and Tier II) Limits |
| ts-21-1225-3736.pdf | 2026-01-29 13:38:27 | 85.74 KB | IRM 21.7.4 Removed Login.gov AS an Approved Credentialing Service Provider (CSP), CAT-A Procedures for Forms 1120-S, 1065, and 8082 Updated, IDRS Routing Number for Form 6765 Research Credit Claims Updated |
| raas-01-0126-0001.pdf | 2026-01-20 15:30:00 | 134.2 KB | Delegation Order 1-23 (Rev. 2), Authorization to Perform Functions of the Commissioner |
| sbse-04-1025-0016-public.pdf | 2026-01-02 14:50:58 | 366.97 KB | IRM 4.10.3 Interim guidance on SB/SE high-income and/or high-wealth enterprise audits. |
| sbse-05-1225-0065-public.pdf | 2026-01-02 14:44:07 | 181.89 KB | IRM 5.14.1 Interim guidance for field collection on new simple payment plans for business master file (BMF) taxpayers. |
| ap-08-1225-0050-public.pdf | 2026-01-02 14:36:20 | 173.39 KB | IRM 8.21.2 Deviation from procedures in IRM 8.21.2 for cases in the Appeals Case Management System (ACMS) |
| irm-25.23.11.pdf | 2026-01-02 14:31:24 | 153.3 KB | IRM 25.23.11 Various Updates |
| ts-25-1225-3700_public.pdf | 2026-01-02 14:24:39 | 153.3 KB | IRM 21.5.6 Various Freeze Code Updates |
| AP-08-1225-0047 Public.pdf | 2025-12-23 11:00:00 | 826.9 KB | New IRM 8.20.13, Appeals Case Management System (ACMS) |
| ts-21-1225-3693.pdf | 2025-12-08 14:17:43 | 134.74 KB | IRM 21.7.2 1099-MISC and 1099-NEC Requirements (Section 70433); No Tax on Tips (Section 70201) and No Tax on Overtime (Section 70202) of One, Big, Beautiful Bill Act (OBBBA) |
| ap-08-1125-0033.pdf | 2025-11-25 17:28:07 | 292.69 KB | IRM 8.22.9 Appeals Case Management System (ACMS) procedure updates for IRM 8.22.9, Closing and Post Closing Actions |
| ap-08-1125-0034.pdf | 2025-11-25 17:24:46 | 233.08 KB | IRM 8.22.8 Appeals Case Management System (ACMS) procedure updates for IRM 8.22.8, Liability Issues and Relief from Liability |
| ap-08-1125-0036.pdf | 2025-11-25 17:17:02 | 174.18 KB | IRM 1.4.28 Systemic case grading in Appeals Case Management System (ACMS) |
| ap-08-1125-0037.pdf | 2025-11-25 17:12:08 | 260.59 KB | IRM 8.1.10 Appeals Case Management System (ACMS) procedure updates for IRM 8.1.10, Ex Parte Communications |
| ap-08-1125-0038.pdf | 2025-11-25 16:55:51 | 197.06 KB | IRM 8.22 Appeals Case Management System (ACMS) procedures for document generation for Collection Appeals workstreams |
| ap-08-1125-0039.pdf | 2025-11-25 16:44:37 | 277.66 KB | IRM 8.10.1 Appeals Case Management System (ACMS) procedure updates for IRM 8.10.1, Internal Reports |
| ts-21-1125-3678.pdf | 2025-11-25 16:39:12 | 365.19 KB | IRM 21.7.13 Date of Death Check; EIN Prefix 41; International EIN Phone Applications and Foreign Entity; Electronic Signatures; Form SS-4 Application Status; Second Name/Sort Name Line Changes |
| ts-21-1124-3680.pdf | 2025-11-25 16:35:01 | 177.76 KB | IRM 21.7.1 Editorial Updates; Form 709-NA Added for Estate and Gift Inquiries; IDRS Number for Routing to OAMC Large Corp Updated |
| ts-21-1125-3684.pdf | 2025-11-25 16:29:12 | 182.85 KB | IRM 21.7.2 - Handling RAAS Filtering Criteria for Risked Erc-Exam Potential Cases; Caution for Section 70605(d) With a P- Freeze; Link to 105c Cases That Meet IRC 6532(a) |
| ts-21-1125-3672.pdf | 2025-11-21 11:45:18 | 90.31 KB | IRM 21.1.3 Taxpayer Services (TS) Live Chat |
| ts-21-0125-3675.pdf | 2025-11-21 11:44:44 | 88.88 KB | IRM 21.8.1 IMF International Live Chat |
| ts-21-1125-3670.pdf | 2025-11-20 10:44:22 | 92.69 KB | IRM 21.3.10 Removal of Links and ID.me Information |
| ts-25-1125-3663-public.pdf | 2025-11-20 10:43:42 | 942.06 KB | IRM 25.25.1 Return Integrity and Verification Operation Business Master File Procedures |
| ts-03-1125-3664.pdf | 2025-11-19 14:00:29 | 82.56 KB | IRM 3.12.15 Error Code 737 |
| ts-21-1025-3651.pdf | 2025-11-19 13:59:59 | 1.99 MB | IRM 21.4.2 Various Changes to Refund Trace |
| ts-21-1125-3662.pdf | 2025-11-19 13:59:37 | 196.84 KB | IRM 21.7.2 Section 70605(d) of One, Big, Beautiful Bill |
| tas-13-1025-0003.pdf | 2025-11-19 13:59:13 | 179.07 KB | IRM 13.1.16 Interim Guidance to Temporarily Suspend Certain Procedures During Intake |