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| Name | Date | Size | Description |
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| Name ts-03-0625-3353.pdf | Date 2025-06-03 10:51:18 | Size 128.76 KB | Description IRM 3.12.16 - Updated Error Code 026 Flow Chart |
| Name ts-21-0525-3335.pdf | Date 2025-06-03 10:41:58 | Size 121.18 KB | Description IRM 21.6.3 - Credits Updates and Clarifications |
| Name ts-21-0525-3337.pdf | Date 2025-06-03 09:05:05 | Size 114.5 KB | Description IRM 21.7.4 - Income Taxes/Information Returns |
| Name ts-21-0525-3328-public.pdf | Date 2025-06-03 08:48:57 | Size 474.92 KB | Description IRM 21.5.6 Freeze Codes |
| Name ts-21-0525-3321-public.pdf | Date 2025-06-03 08:31:44 | Size 239.51 KB | Description IRM 21.7.13 New Prefix 39; Research Required for Primary Name Corrections; SS-4 Processing Backlog Resolved |
| Name ts-21-0525-3326.pdf | Date 2025-05-28 15:11:39 | Size 125.38 KB | Description IRM 21.1.3 Toll-free Phone Inquiries from Law Enforcement; TAS Timeframe Updates |
| Name sbse-05-0525-0026-public.pdf | Date 2025-05-28 12:55:47 | Size 101.21 KB | Description IRM 5.7.1 Interim guidance on federal tax deposit (FTD) alert procedures. |
| Name ts-21-0525-3316-public.pdf | Date 2025-05-27 12:07:28 | Size 309.7 KB | Description IRM 21.4.2 - Updates to Refund Trace and Limited Payability |
| Name ts-21-0525-3315-public.pdf | Date 2025-05-27 11:49:52 | Size 217.78 KB | Description IRM 21.4.1 - Updates to Refund Research |
| Name ts-03-0525-3311.pdf | Date 2025-05-27 11:43:27 | Size 88.02 KB | Description IRM 3.21.25 - C&E Reviewing Form 8288-A |
| Name ts-03-0525-3295-public.pdf | Date 2025-05-20 11:37:44 | Size 323.76 KB | Description IRM 3.12.15 - Number of Partners |
| Name ts-21-0525-3289.pdf | Date 2025-05-20 11:03:34 | Size 135.26 KB | Description IRM 21.3.3 - ACSS Routing for Status 22 and 24 With Collection Criteria; ERC Status 26 Cases With CCP Involvement Reassignment |
| Name ts-03-0525-3287.pdf | Date 2025-05-20 08:33:04 | Size 108.35 KB | Description IRM 3.12.212 Disaster Extension Due Date |
| Name ts-03-0525-3286-public.pdf | Date 2025-05-20 08:24:08 | Size 158.47 KB | Description IRM 3.11.212 - Disaster Extension Due Date |
| Name ts-03-0525-3284.pdf | Date 2025-05-20 08:15:25 | Size 107.98 KB | Description IRM 3.11.16 - Form 3800 - Prior Year Conversion Chart and Line Number Updates |
| 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 pgld-11-0325-0001.pdf | Date 2025-05-13 09:50:10 | Size 233.45 KB | Description IRM 11.3.41 Interim Guidance on Processing FOIA Requests When Parties Agree to the Respond Directly Process |
| 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-04-0425-0021-public.pdf | Date 2025-04-08 11:40:00 | Size 109.59 KB | Description IRM 4.24.24 Interim guidance on temporary suspension of CP 241, notice - 637 registrant, actions |
| 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 |