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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| ts-03-0725-3458.pdf | 2025-07-08 12:43:43 | 134.62 KB | IRM 3.11.15 Highly Questionable Tribal Credits |
| ts-03-0625-3445 public.pdf | 2025-07-08 12:27:49 | 684.84 KB | IRM 3.13.2 Various BMF Entity Updates |
| ts-25-0625-3428-public.pdf | 2025-07-08 09:45:20 | 1.16 MB | IRM 25.25.6 Disaster Clarification; Statute Procedure Updates; TC 971 AC 850 Reversals |
| ts-03-0625-3419.pdf | 2025-07-07 14:08:55 | 106.51 KB | IRM 3.11.14 Religious Exemption |
| ap-08-0725-0012-public.pdf | 2025-07-07 13:42:34 | 196.44 KB | IRM 1.4.28 Procedures for Considering Restrictions on Case Assignments and Conflicts of Interest for IRS Independent Office of Appeals (Appeals) Employees |
| ts-04-0625-3420-public.pdf | 2025-07-01 12:10:33 | 95.67 KB | IRM 4.19.14 Updated Claim of Right - IRC 1341; Processing Duplicate TIN When E-filing |
| ts-03-0625-3434.pdf | 2025-06-27 11:37:04 | 91.48 KB | IRM 3.22.110 Revised No Reply Procedures |
| ts-03-0625-3414.pdf | 2025-06-27 11:30:32 | 164.72 KB | IRM 3.11.15 Added Procedures for Working Religious Exemption Returns; Added New Instruction for 501(d) |
| ts-03-0625-3411.pdf | 2025-06-24 08:39:30 | 84.84 KB | IRM 3.11.6 Claims for Credit or Refund |
| ts-03-0625-3397.pdf | 2025-06-13 15:53:07 | 86.17 KB | IRM 3.11.16 Religious Exemption procedures |
| ts-21-0625-3392-public.pdf | 2025-06-13 14:57:19 | 280.53 KB | IRM 21.4.3 Various changes to returned refunds/releases June 9, 2025 |
| ts-03-0625-3389.pdf | 2025-06-11 00:38:02 | 503.38 KB | IRM 3.11.6 Routing guide; reason code figure update |
| ts-03-0625-3386-public.pdf | 2025-06-11 00:32:34 | 305.67 KB | IRM 3.12.15 Field 01NOP updates |
| sbse-05-0625-3390-public.pdf | 2025-06-11 00:27:13 | 92.25 KB | IRM 5.9.7 Processing chapter 9 and chapter 15 bankruptcy cases |
| ts-03-0625-3363-public.pdf | 2025-06-11 00:08:55 | 205.96 KB | IRM 3.11.6 Screening, routing and correspondence |
| ts-03-0625-3353.pdf | 2025-06-03 10:51:18 | 128.76 KB | IRM 3.12.16 - Updated Error Code 026 Flow Chart |
| ts-21-0525-3328-public.pdf | 2025-06-03 08:48:57 | 474.92 KB | IRM 21.5.6 Freeze Codes |
| sbse-05-0525-0026-public.pdf | 2025-05-28 12:55:47 | 101.21 KB | IRM 5.7.1 Interim guidance on federal tax deposit (FTD) alert procedures. |
| ts-03-0525-3311.pdf | 2025-05-27 11:43:27 | 88.02 KB | IRM 3.21.25 - C&E Reviewing Form 8288-A |
| ts-03-0525-3295-public.pdf | 2025-05-20 11:37:44 | 323.76 KB | IRM 3.12.15 - Number of Partners |
| ts-03-0525-3287.pdf | 2025-05-20 08:33:04 | 108.35 KB | IRM 3.12.212 Disaster Extension Due Date |
| ts-03-0525-3286-public.pdf | 2025-05-20 08:24:08 | 158.47 KB | IRM 3.11.212 - Disaster Extension Due Date |
| ts-03-0525-3284.pdf | 2025-05-20 08:15:25 | 107.98 KB | IRM 3.11.16 - Form 3800 - Prior Year Conversion Chart and Line Number Updates |
| pgld-10-0525-0005-public.pdf | 2025-05-19 12:01:42 | 275.9 KB | IRM 10.5.1 Interim Guidance on SBU Data in Internal Email Subject Line |
| ts-03-0525-3268-public.pdf | 2025-05-13 13:48:16 | 124.27 KB | IRM 3.22.3 Correcting Correspondence Paragraph; Field 05TYP Entry; Criteria to Accept for Form 2555 Waiver |
| pgld-11-0325-0003-public.pdf | 2025-05-13 13:36:06 | 230.82 KB | IRM 11.3.41 Interim Guidance on Multiple Related FOIA Requests |
| pgld-11-0325-0002-public.pdf | 2025-05-13 13:15:33 | 236.14 KB | IRM 11.3.41 Interim Guidance on Processing FOIA Requests with Non-Responsive Requesters |
| it-01-0525-0020.pdf | 2025-05-08 08:46:35 | 132.79 KB | Delegation Order IT-2-1-3 (Formerly IT 2-1-1-A), Approval of Limited Competition Justifications |
| ap-08-0525-0006-public.pdf | 2025-05-07 06:53:14 | 207.63 KB | IRM 8.22.5 Reissuance of Electronic Collection Due Process (CDP) Case Management for Cases from Small Business/Self-Employed (SB/SE) Field Collection |
| ts-21-0425-3221.pdf | 2025-05-06 08:10:22 | 156.36 KB | IRM 21.2.1 - Systems Updates. |
| ts-03-0425-3219-public.pdf | 2025-05-02 08:46:32 | 153.83 KB | IRM 3.5.20 - IVES Timeliness Guidelines and Dispute Adjustment Procedures |
| ts-04-0425-0472.pdf | 2025-05-02 07:28:06 | 78.8 KB | IRM 4.19.19 - Adding the Time Frame for a Supervisor Callback |
| sbse-05-0425-3212.pdf | 2025-04-30 14:46:05 | 99.97 KB | IRM 5.19.1 Revised IRM procedures to include leads can now input IAs requiring managerial approval. |
| ts-03-0425-0456-public.pdf | 2025-04-30 13:38:56 | 250.88 KB | IRM 3.12.212 Disaster Due Dates and Early Filed Instructions Updated |
| rass-01-0425-3039-public.pdf | 2025-04-25 12:35:00 | 194.74 KB | 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 |
| ts-03-0425-0464-public.pdf | 2025-04-23 15:35:00 | 157.54 KB | IRM 3.11.212 Disaster Extension Due Dates |
| ts-04-0425-0455-public.pdf | 2025-04-23 11:54:11 | 180.22 KB | IRM 4.19.14 Premium Tax Credit Procedural Updates for Tax Years 2021-2024; The Related Federal Poverty Line |
| tege-07-0425-0005-public.pdf | 2025-04-23 08:04:44 | 151.73 KB | IRM 7.20.2 Appeal Rights Expansion |
| tege-07-0425-0004 .pdf | 2025-04-18 16:50:00 | 162.28 KB | IRM 7.21.2 Processing EO Rulings and Agreements Refunds Electronically in Pay.gov |
| lbi-04-0425-0004-public.pdf | 2025-04-18 08:59:12 | 98.89 KB | IRM 4.60.1 Interim guidance to add a resource for researching error notifications related to Foreign Account Tax Compliance Act (FATCA) |
| sbse-05-0325-0002-public.pdf | 2025-04-04 07:04:40 | 330.73 KB | IRM 1.4.52 Interim guidance on securing, processing original offers in compromise via individual online account (IOLA), and working electronic cases. |
| ts-21-0325-0375.pdf | 2025-03-27 08:12:02 | 90.63 KB | IRM 21.4.2 Updates to Refund Trace and Limited Payability |
| ts-03-0325-0400-public.pdf | 2025-03-27 08:05:07 | 101.31 KB | IRM 3.11.251 - Procedures When Two Credit Transfers Are Needed to Resolve a Case |
| ts-21-0325-0374-public.pdf | 2025-03-26 16:38:00 | 306.05 KB | IRM 21.4.2 Updates to Refund Trace and Limited Payability |
| ts-21-0325-0372-public.pdf | 2025-03-26 16:31:00 | 336.11 KB | IRM 21.4.1 Updates to Refund Research |
| ts-03-0325-0355.pdf | 2025-03-26 16:24:00 | 86.63 KB | IRM 3.21.3 - Waiver Countries for TY24 |
| ts-03-0325-0350-public.pdf | 2025-03-21 13:41:14 | 103.17 KB | IRM 3.12.220 Updates for Clarification |
| ts-21-0325-0349-public.pdf | 2025-03-21 12:27:00 | 380.25 KB | IRM 21.5.6 Freeze Code Updates |
| ts-21-0325-0334.pdf | 2025-03-21 12:22:16 | 178.51 KB | IRM 21.1.1 Balance Due-penalty Abatement; Clean Vehicle Credit Procedures |
| ts-03-0325-0328.pdf | 2025-03-21 11:59:39 | 159.94 KB | IRM 3.22.110 Statute Clearing Update and Action Code Clarifications |