Part 25 - Special topics

 

An IRM procedural update, effective 08/24/2023, was issued to revise IRM 25.6.1.10.2.2.3 regarding Erroneous Abatements Referred to Department of Justice for Refund Litigation.

An interim guidance memorandum, effective 7/26/2023, was issued to revise IRM 25.6.23 regarding Statute of Limitations Impacted by Fowler.

The Office of Taxpayer Correspondence (OTC) has issued a memorandum to employees on May 15, 2023. The memo provides guidance on how to handle suppression of CRX letters for accounts with undeliverable mail (UD) indicators. This guidance is effective August 7, 2023.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.23.9.10.2 where the guidance has been incorporated. This link will be removed on 11/29/2024.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.23.11.6 where the guidance has been incorporated. This link will be removed on 11/28/2024.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.25.1.3.2.2 where the guidance has been incorporated. This link will be removed on 11/29/2024.

An interim guidance memorandum, effective 8/30/2023 was issued to provide guidance until IRM 25.31.1 is published regarding Corporate Shared Support for Shared Administrative Associates and Assistants.

An IRM procedural update, effective 03/13/2024, was issued to revise IRM 25.32.1 regarding Direct File Pilot Updates