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Name
Name Date Size Description
Name pgld-10-0525-0005-public.pdf Date 2025-05-19 12:01:42 Size 275.9 KB Description IRM 10.5.1 Interim Guidance on SBU Data in Internal Email Subject Line
Name ts-03-0525-3268-public.pdf Date 2025-05-13 13:48:16 Size 124.27 KB Description IRM 3.22.3 Correcting Correspondence Paragraph; Field 05TYP Entry; Criteria to Accept for Form 2555 Waiver
Name pgld-11-0325-0003-public.pdf Date 2025-05-13 13:36:06 Size 230.82 KB Description IRM 11.3.41 Interim Guidance on Multiple Related FOIA Requests
Name pgld-11-0325-0002-public.pdf Date 2025-05-13 13:15:33 Size 236.14 KB Description IRM 11.3.41 Interim Guidance on Processing FOIA Requests with Non-Responsive Requesters
Name ts-21-0525-3242-public.pdf Date 2025-05-08 15:12:08 Size 250.1 KB Description IRM 21.5.9 - Form 172 Replaces Publication 536 for Tax Years After 2023; Master File Verification - Unprocessed Amended Return Identified
Name ts-21-0525-3253.pdf Date 2025-05-07 09:13:43 Size 126.79 KB Description IRM 21.3.3 - Updating the Term Manually Generated Correspondence to Exclude Letters Issued That Are Correspondex Letters Throughout the IRM 21.3.3
Name ap-08-0525-0006-public.pdf Date 2025-05-07 06:53:14 Size 207.63 KB Description IRM 8.22.5 Reissuance of Electronic Collection Due Process (CDP) Case Management for Cases from Small Business/Self-Employed (SB/SE) Field Collection
Name ts-21-0425-3221.pdf Date 2025-05-06 08:10:22 Size 156.36 KB Description IRM 21.2.1 - Systems Updates.
Name ts-21-0425-3224-public.pdf Date 2025-05-02 09:58:06 Size 548.99 KB Description IRM 21.7.2 Exam Potential Cases; 106C URL; Clarification on Statutes
Name ts-21-0425-3221-public.pdf Date 2025-05-02 09:19:31 Size 156.36 KB Description IRM 21.2.1 - Systems Updates
Name ts-03-0425-3219-public.pdf Date 2025-05-02 08:46:32 Size 153.83 KB Description IRM 3.5.20 - IVES Timeliness Guidelines and Dispute Adjustment Procedures
Name ts-21-0425-0476-public.pdf Date 2025-05-02 07:34:35 Size 391.76 KB Description IRM 21.7.2 Recapture Letter Guidance; Clarifications to Form 5884-C and Form 5884-D and IDRS Numbers
Name ts-04-0425-0472.pdf Date 2025-05-02 07:28:06 Size 78.8 KB Description IRM 4.19.19 - Adding the Time Frame for a Supervisor Callback
Name sbse-05-0425-3212.pdf Date 2025-04-30 14:46:05 Size 99.97 KB Description IRM 5.19.1 Revised IRM procedures to include leads can now input IAs requiring managerial approval.
Name ts-21-0425-0462.pdf Date 2025-04-30 14:32:08 Size 103.17 KB Description IRM 21.6.4 - Updates to Various Reason Codes
Name ts-21-0425-0461-public.pdf Date 2025-04-30 14:14:36 Size 180.39 KB Description IRM 21.6.3 - Various Updates to Credits Procedures
Name ts-25-0425-0465-public.pdf Date 2025-04-30 13:56:13 Size 521.08 KB Description IRM 25.25.7 - Automated Questionable Credit Program
Name ts-03-0425-0456-public.pdf Date 2025-04-30 13:38:56 Size 250.88 KB Description IRM 3.12.212 Disaster Due Dates and Early Filed Instructions Updated
Name ts-21-0425-0474-public.pdf Date 2025-04-30 10:28:26 Size 242.97 KB Description IRM 21.3.10 - Tax Law Updates and Link Removal
Name rass-01-0425-3039-public.pdf Date 2025-04-25 12:35:00 Size 194.74 KB Description Delegation Order 6-22 (Rev. 2), Authority to Approve Monetary and Time-Off Performance Awards and Bonuses, Individual and Group Special Act and Managers’ Awards, Bilingual Awards, Honorary Awards, Informal Recognition, and Quality Step Increases
Name ts-03-0425-0464-public.pdf Date 2025-04-23 15:35:00 Size 157.54 KB Description IRM 3.11.212 Disaster Extension Due Dates
Name ts-04-0425-0455-public.pdf Date 2025-04-23 11:54:11 Size 180.22 KB Description IRM 4.19.14 Premium Tax Credit Procedural Updates for Tax Years 2021-2024; The Related Federal Poverty Line
Name ts-21-0425-0454.pdf Date 2025-04-23 08:55:49 Size 108.7 KB Description IRM 21.1.1 Incorrect Transfers; Removal of OPI Survey; Artificial Intelligence (AI)
Name ts-21-0425-0447.pdf Date 2025-04-23 08:32:17 Size 404.2 KB Description IRM 21.7.2 Overclaimed PPP Loans; Overclaimed Qualified Sick/Family Leave; Caution Added Regarding Previously Processed ERC Claims; Removal of ERC Worksheet Instructions for Disallowance Cases
Name tege-07-0425-0005-public.pdf Date 2025-04-23 08:04:44 Size 151.73 KB Description IRM 7.20.2 Appeal Rights Expansion
Name tege-07-0425-0004 .pdf Date 2025-04-18 16:50:00 Size 162.28 KB Description IRM 7.21.2 Processing EO Rulings and Agreements Refunds Electronically in Pay.gov
Name lbi-04-0425-0004-public.pdf Date 2025-04-18 08:59:12 Size 98.89 KB Description IRM 4.60.1 Interim guidance to add a resource for researching error notifications related to Foreign Account Tax Compliance Act (FATCA)
Name sbse-05-0325-0002-public.pdf Date 2025-04-04 07:04:40 Size 330.73 KB Description IRM 1.4.52 Interim guidance on securing, processing original offers in compromise via individual online account (IOLA), and working electronic cases.
Name ts-21-0325-0375.pdf Date 2025-03-27 08:12:02 Size 90.63 KB Description IRM 21.4.2 Updates to Refund Trace and Limited Payability
Name ts-03-0325-0400-public.pdf Date 2025-03-27 08:05:07 Size 101.31 KB Description IRM 3.11.251 - Procedures When Two Credit Transfers Are Needed to Resolve a Case
Name ts-21-0325-0381-public.pdf Date 2025-03-27 07:52:13 Size 168.85 KB Description IRM 21.6.3 Updates and Clarifications to Various Credit IRMs
Name ts-21-0325-0379.pdf Date 2025-03-27 07:51:23 Size 85.54 KB Description IRM 21.7.13 Form SS-4 Processing Guidance
Name ts-21-0325-0378.pdf Date 2025-03-27 07:47:35 Size 198.69 KB Description IRM 21.7.2 Update Regarding Replies to ERC Claims That Were Disallowed With 105C or 106C; Provides Procedures for Cases Returned From CAT-A HQ Reserved 9
Name ts-21-0325-0374-public.pdf Date 2025-03-26 16:38:00 Size 306.05 KB Description IRM 21.4.2 Updates to Refund Trace and Limited Payability
Name ts-21-0325-0372-public.pdf Date 2025-03-26 16:31:00 Size 336.11 KB Description IRM 21.4.1 Updates to Refund Research
Name ts-03-0325-0355.pdf Date 2025-03-26 16:24:00 Size 86.63 KB Description IRM 3.21.3 - Waiver Countries for TY24
Name ts-03-0325-0350-public.pdf Date 2025-03-21 13:41:14 Size 103.17 KB Description IRM 3.12.220 Updates for Clarification
Name ts-21-0325-0349-public.pdf Date 2025-03-21 12:27:00 Size 380.25 KB Description IRM 21.5.6 Freeze Code Updates
Name ts-21-0325-0334.pdf Date 2025-03-21 12:22:16 Size 178.51 KB Description IRM 21.1.1 Balance Due-penalty Abatement; Clean Vehicle Credit Procedures
Name ts-03-0325-0328.pdf Date 2025-03-21 11:59:39 Size 159.94 KB Description IRM 3.22.110 Statute Clearing Update and Action Code Clarifications
Name ts-03-0325-0344-public.pdf Date 2025-03-19 11:00:20 Size 209.18 KB Description IRM 3.22.3 Added Waiver Countries for TY24
Name rass-01-0325-3038.pdf Date 2025-03-14 07:31:33 Size 83.8 KB Description Delegation Order 9-1 (Rev. 1), Seizure and Forfeiture of Personal Property
Name raas-10-0325-0001-public.pdf Date 2025-03-14 07:03:08 Size 366.59 KB Description IRM 10.24.1 Interim Policy for AI Governance
Name sbse-05-0325-0008-public.pdf Date 2025-03-13 15:37:00 Size 169.56 KB Description IRM 5.14.5 Interim Guidance for Field Collection on Simple Payment Plans (Formerly Streamlined Installment Agreements) for IMF Accounts with Balances Up to $50,000
Name ts-03-0325-0326-public.pdf Date 2025-03-13 08:39:34 Size 131.39 KB Description IRM 3.11.212 Disaster Extension Due Dates
Name ts-03-0325-0327.pdf Date 2025-03-13 08:31:32 Size 112.58 KB Description IRM 3.12.212 Disaster Extension Due Dates
Name ts-21-0325-0333.pdf Date 2025-03-13 08:26:06 Size 81.87 KB Description IRM 21.3.3 Changed Link to Routing Status 22 Correspondence to ACSS Based on the BOD
Name ts-21-0325-0323-public.pdf Date 2025-03-13 08:07:14 Size 277.32 KB Description IRM 21.7.2 Update to Reporting Agent Verification; Reworded Ascertained Date Information; Updates Regarding Processing of Forms 941-X Filed By Federal Agencies; Update Routing to GECS
Name ts-21-0325-0314.pdf Date 2025-03-12 15:12:07 Size 175.25 KB Description IRM 21.3.10 Updates to Unprocessed Form 2848/8821 With Checkbox 4 and Reporting Agent (RA)
Name ts-21-0325-0316.pdf Date 2025-03-12 12:09:43 Size 150.07 KB Description IRM 21.2.1 Systems - Updates to IOLA; Direct Pay; E-file Options