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Contents of Directory sbse
Name |
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Name cmpsrc |
Name ebook |
Name epostcard |
Name fatca |
Name foia |
Name info_return |
Name irm |
Name irs-access |
Name irs-aod |
Name irs-apa |
Name irs-ccbs |
Name irs-ccdm |
Name irs-dft |
Name irs-drop |
Name irs-efile |
Name irs-eta |
Name irs-il |
Name irs-irbs |
Name irs-isp |
Name irs-lafa |
Name irs-mssp |
Name irs-news |
Name irs-pdf |
Name irs-pia |
Name irs-prior |
Name irs-procure |
Name irs-regs |
Name irs-sca |
Name irs-schema |
Name irs-sgml |
Name irs-soi |
Name irs-tai |
Name irs-tege |
Name irs-tfop |
Name irs-tipss |
Name irs-trty |
Name irs-utl |
Name irs-wd |
Name languages |
Name lanoa |
Name mobile |
Name newmediaimages |
Name newsroom |
Name notices |
Name opportunities |
Name portlets |
Name rss |
Name ss8 |
Name tas |
Name whistleblower |
Name Default Path No Value |
Name Default Path Not Found |
Name taxpros |
Name irs-counsel |
Name irs-ci |
Name irs-sbse |
Name opr-taxpros |
Name irs-wi |
Name irs-appeals |
Name irs-npl |
Name irs-lbi |
Name rpo-taxpros |
Name irs-pgld |
Name irs-6209 |
Name safeguard |
Name | Date | Size | Description |
---|---|---|---|
Name sbse-04-1124-0063-public.pdf | Date 2024-11-27 13:00:43 | Size 146.58 KB | Description IRM 4.24.16 Temporary interim guidance for closing and shipping agreed penalty cases to centralized case processing. |
Name sbse-04-1124-0046-public.pdf | Date 2024-11-26 08:20:48 | Size 135.84 KB | Description IRM 4.26.6 Interim guidance memorandum group manager concurrence meeting. |
Name sbse-05-1124-1134-public.pdf | Date 2024-11-22 13:23:00 | Size 94.49 KB | Description IRM 5.19.17 Updated for language clarity the exclusion of any individual SRP balances From CNC exception; updated broken links; including Taxpayer Services (TS) title formerly Wage and Investment (W&I) |
Name sbse-04-1124-0060-public.pdf | Date 2024-11-13 08:06:23 | Size 172.37 KB | Description IRM 4.24.6 Interim guidance for extending the period of limitations to assess air transportation taxes. |
Name ts-21-1024-1042-public.pdf | Date 2024-11-05 13:07:23 | Size 119.37 KB | Description IRM 21.2.3 EUP; Individual Online Account; Postal Mail Delivery |
Name sbse-05-1124-1100.pdf | Date 2024-11-05 10:01:18 | Size 94.28 KB | Description IRM 5.19.13 Updated for language clarity securing financial information. |
Name sbse-04-1024-0052-public.pdf | Date 2024-10-30 14:23:58 | Size 146.99 KB | Description IRM 4.10.1 Interim guidance (IG) for digital signatures on taxpayer-facing forms, letters, and documents |
Name sbse-04-1024-0061-public.pdf | Date 2024-10-30 14:15:47 | Size 140.78 KB | Description IRM 4.10.6 Supervisory approval for penalty abatement |
Name sbse-04-1024-0053-public.pdf | Date 2024-10-30 12:58:33 | Size 169.18 KB | Description IRM 4.10.6 Temporary interim guidance for timing of supervisory approval of penalties subject to IRC 6751(b). |
Name sbse-04-1024-0027-public.pdf | Date 2024-10-24 09:55:00 | Size 207.18 KB | Description IRM 4.26.8 Interim guidance for FinCEN form 113, Title 31 Summons |
Name sbse-20-1024-1044.pdf | Date 2024-10-24 08:28:39 | Size 93.49 KB | Description IRM 20.1.4 Update from 2 business days to 1 for NSO or stock-settled SAR payment initiation |
Name sbse-04-1024-0051-public.pdf | Date 2024-10-08 07:24:31 | Size 168.12 KB | Description IRM 4.24.2 Interim guidance on fuel sampling requests and form 637 registrations for activity letters CA and CN. |
Name sbse-04-0924-0059.pdf | Date 2024-09-26 14:07:14 | Size 152.75 KB | Description IRM 4.24.18 Interim guidance for rerouting unpaid claims to workload selection and delivery for screening. |
Name sbse-05-0824-0057-public.pdf | Date 2024-08-15 08:24:41 | Size 159.58 KB | Description IRM 5.7.10 Reissuance of IRM deviation: control point monitoring (CPM) procedures for trust fund recovery penalty (TFRP) cases with COVID-19 tax periods returned from appeals. |
Name sbse-04-0724-0041-public.pdf | Date 2024-08-02 08:45:50 | Size 129.43 KB | Description IRM 4.31.1 Temporary deviation for Individual Master File (IMF) Audit Reconsiderations |
Name sbse-05-0724-0045.pdf | Date 2024-07-31 12:56:36 | Size 244.94 KB | Description IRM 5.8.7 Interim guidance on SCOIC electronic case approval |
Name sbse-05-0724-0829-public.pdf | Date 2024-07-31 12:41:08 | Size 1.27 MB | Description IRM 5.19.1 Updates to reduced user fee rates for regular IA's; PDIA's; regular OPA & internal controls; TC 971 AC 043 input for IA's that haven't terminated. |
Name sbse-05-0524-0039.pdf | Date 2024-07-24 12:50:59 | Size 224.52 KB | Description IRM 5.1.1 Revised Letter 4222 for Abatement & Adjustment |
Name ipu-cpr_sbse-11-0411-0832.pdf | Date 2024-07-12 21:06:00 | Size 28.23 KB | Description IRM 11.3.9.2 – Responsibilities |
Name lbi-04-0724-0009-public.pdf | Date 2024-07-09 11:26:58 | Size 135.74 KB | Description IRM 4.10.21 Interim Guidance on Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business, and on Issuing Manual Refunds to Foreign QI via the ITS system |
Name sbse-05-0624-0033-redacted-links.pdf | Date 2024-06-20 14:50:14 | Size 188.88 KB | Description IRM 5.8.4 Interim guidance on electronic processing of Offer in Compromise (OIC) cases with Appeals. |
Name sbse-04-0524-0012.pdf | Date 2024-05-14 08:31:18 | Size 195.59 KB | Description IRM 4.24.6 Interim guidance on Financial Crimes Enforcement Network (FinCEN) access. |
Name sbse-20-0424-0577.pdf | Date 2024-05-03 11:13:46 | Size 166.58 KB | Description IRM 20.1.1 Subsequent requests for penalty relief |
Name sbse-05-0424-0020-redacted.pdf | Date 2024-05-03 10:39:45 | Size 183.93 KB | Description IRM 5.8.1 Interim guidance regarding IRS received date for form 656. |
Name sbse-04-0424-0021-redacted.pdf | Date 2024-05-03 09:23:55 | Size 170.33 KB | Description IRM 4.26.17 Guidance for related and spin-off FBAR Examinations in SB/SE Examination – Specialty, BSA. |
Name sbse-04-0424-0018.pdf | Date 2024-05-03 09:14:33 | Size 173.49 KB | Description IRM 4.24.23 Interim guidance for form 637 applications under IRC 4101 with compliance issues not addressed by the form 637 registration group. |
Name sbse-04-0424-0013-redacted.pdf | Date 2024-04-26 07:41:36 | Size 227.83 KB | Description IRM 4.24.8 Electronic case closing procedures in the Issue Management System |
Name sbse-05-0424-0017.pdf | Date 2024-04-23 10:47:34 | Size 226.09 KB | Description IRM 5.8.4 Interim guidance on notice of federal tax lien filing for SCOIC employees |
Name wi-21-0424-0475 redacted.pdf | Date 2024-04-05 14:37:17 | Size 137.63 KB | Description IRM 21.2.3 TDS SOR mailbox delivery method for authorized representatives |
Name sbse-05-0424-0003.pdf | Date 2024-04-05 13:01:37 | Size 221.56 KB | Description IRM 5.8.1 Interim guidance on obsoletion of Form 14640, Addendum to Form 656 |
Name sbse-04-0124-0009.pdf | Date 2024-03-19 08:57:15 | Size 436.87 KB | Description IRM 4.24.15 Interim guidance for sampling renewable diesel |
Name sbse-04-0224-0016.pdf | Date 2024-02-15 12:50:16 | Size 200.6 KB | Description IRM 4.10.2 Interim guidance on conducting unannounced field visits |
Name sbse-04-1223-0066.pdf | Date 2023-12-28 11:11:53 | Size 168.59 KB | Description IRM 4.12.1 Interim guidance memorandum for business expenses, deductions and credits on a substitute for return |
Name sbse-01-0323-0016.pdf | Date 2023-12-28 11:04:53 | Size 158.88 KB | Description IRM 1.4.20 IRM deviation: evaluative telephone monitoring procedures for frontline managers within campus collection Atlanta |
Name sbse-20-1223-1202.pdf | Date 2023-12-28 07:04:08 | Size 114.17 KB | Description IRM 20.1.1 Administrative waiver - relief from the failure to pay penalty for certain taxpayers for taxable years 2020 and 2021 |
Name sbse-05-1223-1153-redacted.pdf | Date 2023-12-12 13:45:27 | Size 286.53 KB | Description IRM 5.9.8 Added guidance on Chap 11 case files; updated TFRP tolerance, documentation, payments made by a responsible person, and when to check the "changeable terms" box in the CPM |
Name sbse-05-1023-0992-redacted.pdf | Date 2023-10-12 10:20:13 | Size 425.8 KB | Description IRM 5.19.1 - Transfer Instructions for Taxpayers Calling to Verify Field Employee ID; Citation Linking to Centralized Authentication Policy |
Name sbse-05-1023-0053.pdf | Date 2023-10-06 13:19:28 | Size 351.47 KB | Description IRM 5.8.1 Interim Guidance on Disclosure of Information to Spouses with Joint Tax Liabilities in Offer in Compromise Cases |
Name notice-2023-27-nft-as-collectibles.pdf | Date 2023-09-15 08:49:34 | Size 136.28 KB | Description IRS Notice 2023-27 |
Name sbse-05-0823-0906.pdf | Date 2023-08-30 07:33:47 | Size 126.32 KB | Description IRM 5.9.4 Add Modules with a C- Freeze to Refund Considerations/Problems; Change “Virtual Currency” to “Digital Assets”; Change “Advisory” to “CEASO” |
Name sbse-04-0823-0046-redacted.pdf | Date 2023-08-11 06:33:26 | Size 452.21 KB | Description IRM 4.26.17 Rescind IGM SBSE-04-1222-0018, Updated Deviation for FBAR Compliance Activity, to Modify Procedures for CTR Operations’ Building Closure |
Name sbse-05-0823-0029.pdf | Date 2023-08-08 07:47:55 | Size 149.8 KB | Description IRM 1.4.52 Interim Guidance on Secure Messaging for SCOIC Employees |
Name sbse-05-0723-0041.pdf | Date 2023-07-26 17:52:13 | Size 123.18 KB | Description IRM 5.1.15 Rescission: IRM Deviation for Manual Adjustments of Taxpayer Accounts Related to COVID-19 Legislation |
Name sbse-05-0623-0032.pdf | Date 2023-07-18 09:08:43 | Size 232.47 KB | Description IRM 5.8.2 Interim Guidance on ITINs, Liens, and ES payments |
Name sbse-05-0723-0812.pdf | Date 2023-07-14 12:42:27 | Size 175.77 KB | Description IRM 5.19.4 Various Updates; Clarification; Edits |
Name sbse-04-0723-0034-redacted.pdf | Date 2023-07-11 07:11:38 | Size 277.37 KB | Description IRM 4.26.16 Interim Guidance on FBAR Examination Case Procedures Due to Supreme Court Decision (Bittner v. US) |
Name sbse-04-0623-0017.pdf | Date 2023-06-06 07:19:37 | Size 167.3 KB | Description IRM 4.24.1 Excise Examinations of Indian Tribal Governments |
Name sbse-05-0523-0560.pdf | Date 2023-05-08 08:21:46 | Size 261.86 KB | Description IRM 5.19.1 Transfer PIN Accepted as Part of the Customer Callback Program |
Name sbse-04-0423-0026.pdf | Date 2023-04-18 12:49:02 | Size 159.53 KB | Description IRM 4.19.11.2.23 Issuance of Temporary Interim Guidance for Processing California State Department of Industrial Relations, Division of Labor Standards Enforcement Federal Tax Information Requests |
Name sbse-04-0423-0023.pdf | Date 2023-04-18 09:22:36 | Size 201.3 KB | Description IRM 4.24.21 Standard Electronic Workpaper Naming Conventions in Issue Management System (IMS) |