Part 4 - Examining process

An interim guidance memorandum effective 6/14/2024 was issued to revise IRM 4.8.9 regarding mandatory Counsel review.

An interim guidance memorandum effective 10/23/2024 was issued to revise IRM 4.10.1 regarding digital signatures on taxpayer-facing forms, letters, and documents.

An interim guidance memorandum effective 02/08/2024 was issued to revise IRM 4.10.2 regarding interim guidance on conducting unannounced field visits.

The interim guidance SBSE-04-0922-0075 effective immediately regarding the timing of supervisory approval for penalties subject to IRC 6751(b) is a reissuance of interim guidance SBSE-04-0920-0054 dated 9/24/2020.

The purpose of this interim guidance is to clarify actions examiners must take to analyze and document Currency Transaction Report (CTR) data during an audit conducted under Title 26 of the United States Code (USC) (i.e., the Internal Revenue Code).

An interim guidance memorandum effective 12/20/2023 was issued to revise IRM 4.10.4 for addressing currency transaction report information.

An interim guidance memorandum effective 10/22/2024 was issued to revise IRM 4.10.6 regarding supervisory approval for penalty abatement.

An interim guidance memorandum effective 10/22/2024 was issued to provide temporary guidance for IRM 4.10.6 regarding timing of supervisory approval of penalties subject to IRC 6751(b).

An interim guidance memorandum effective 12/8/2023 was issued to revise IRMs 4.10.8, 4.10.9 and 4.10.15 regarding temporary interim guidance for supplemental RGS case files.

An interim guidance memorandum effective 4/11/2024 was issued to revise IRM 4.10.11 regarding initial contact letter for audit reconsideration cases.

This memorandum issues guidance on two changes to IRM 4.10.21. The first change updates guidance on Form 5472. The second provides new guidance on issuing manual refunds to foreign qualified intermediaries (QI) via the International Treasury System (ITS). This guidance is effective as of 7/1/2024.

An interim guidance memorandum effective 12/15/2023 was issued to revise IRM 4.12.1 regarding for business expenses, deductions and credits on a substitute for return.

An Intermin Guidance Memorandum was issued on 4/17/2023 with an effective date of 5/4/2023 for the processing of California State Department of Industrial Relations, Division of Labor Standards Enforcement Federal Tax Information Requests.

An IRM procedural update, effective 01/23/2024, was issued to revise IRM 4.19.14 regarding Added Language for Calendar Year 2023 for Form 1099-K Transition Year; Added Note for Tracking Code 4231.

An IRM procedural update, effective 07/01/2024, was issued to revise IRM 4.19.14.6.3 regarding EITC Schedule C Responses - Added Clarifying Language for the Schedule C Determination

An IRM procedural update, effective 01/22/2024, was issued to revise IRM 4.19.19.16 regarding Other Contact Information for Atlanta, Fresno and Kansas City.

An IRM procedural update, effective 08/21/2024, was issued to revise IRM 4.19.19 regarding Updating Frivolous Return Response for -E Freeze; Other Contact Hours of Operation.

An IRM procedural update, effective 02/07/2024, was issued to revise IRM 4.19.21.2.3 regarding Instructions to Address Undeliverable Letter 2269C.

An interim guidance memorandum effective 6/2/2023 was issued to revise IRM 4.24.1, 4.24.2, 4.24.5, 4.24.6, 4.24.8, 4.24.17, 4.24.23, and 4.24.24 regarding Excise Examinations of Indian Tribal Governments.

An interim guidance memorandum was issued effective 5/02/2023 to revise IRM 4.24.1, Petroleum Tax on Domestic Crude Oil Exported from the United States.

An interim guidance memorandum effective 10/4/2024 was issued to revise IRMs 4.24.2, 4.24.23 and 4.24.24 regarding fuel sampling requests and form 637 registrations for activity letters CA and CN.

This memorandum provides guidance on the registration tests that must be met for Forms 637, Application for Registration (For Certain Excise Activities), received for activities other than under IRC 4101, including new G Registrations.

An interim guidance memorandum, effective 11/6/2024, was issued to revise IRM 4.24.6 regarding extending the period of limitations to assess air transportation taxes.

An interim guidance memorandum effective 5/10/2024 was issued to revise IRM 4.24.6 regarding Financial Crimes Enforcement Network (FinCEN) access.

An interim guidance memorandum effective 4/16/2024 was issued to revise IRMs 4.24.8 and 4.24.21 regarding electronic case closing procedures in the Issue Management System.

An interim guidance memorandum effective 1/31/2024 was issued to revise IRMs 4.24.15 and 4.24.2 regarding interim guidance for sampling renewable diesel.

An interim guidance memorandum effective 9/23/2024 was issued to revise IRM 4.24.18 regarding rerouting unpaid claims to workload selection and delivery for screening.

An interim guidance memorandum, effective 4/11/23, has been issued regarding standard electronic workpaper naming conventions in issue management system (IMS).

An interim guidance memorandum effective 4/29/2024 was issued to revise IRMs 4.24.23 and 4.24.24 regarding form 637 applications under IRC 4101 with compliance issues not addressed by the form 637 registration group.

An interim guidance memorandum effective 7/26/2024 was issued to revise IRMs 4.24.23 & 4.24.24 regarding temporary suspension and modification of activities during initial IRC 45Z application surge.

This memorandum issues guidance on revised procedures to complete a Title 31 Summons, FinCEN Form 113, until IRM 4.26.8, Special Procedures, is revised and published.

An interim guidance memorandum, effective 7/6/2023, was issued to revise IRMs 4.26.16 and 4.26.17 regarding FBAR Examination Case Procedures Due to Supreme Court Decision (Bittner v. US).

An interim guidance memorandum effective 4/29/2024 was issued to revise IRM 4.26.17 regarding related and spin-off FBAR Examinations in SB/SE Examination – Specialty, BSA.

An interim guidance memorandum effective 10/17/2024 was issued to revise IRM 4.26.17 regarding servicewide FBAR examination procedures obsoleting letter 4265.

An interim guidance memorandum, effective 8/8/2023, was issued to revise IRM 4.26.17 regarding Updated Deviation for FBAR Compliance Activity, to Modify Procedures for CTR Operations’ Building Closure.

An interim guidance memorandum effective 7/22/2024 was issued to revise IRM 4.13.1 regarding temporary deviation for Individual Master File (IMF) Audit Reconsiderations.

An IRM procedural update, effective 08/01/2024, was issued to revise IRM 4.31.9 regarding Centralized Partnership Audit Regime (BBA) Field Examination Procedures

This memorandum issues guidance to allow a deviation from established time frames described in IRM 4.31.9.8.4 regarding 2018, 2019, 2020, 2021 and 2022 SCE CIP and campaign cases audited under the Centralized Partnership Audit Regime of the Bipartisan Budget Act of 2015 (BBA). The effective date is 2/27/2024.

Interim Guidance on Implementation of the Centralized Partnership Audit Regime (BBA) Exam Field Support Operation Procedures (EFSO). Effective date 02/14/2023. Affected IRM 4.31.10.

LB&I issued an interim guidance memorandum announcing the retirement of industry case terminology on April 8, 2024. This memo affects IRM 4.46.1 and various others.

LB&I issued Interim Guidance Memorandum LBI-04-0423-0004, Interim Guidance for Approval of Penalties under Internal Revenue Code (IRC) 6751(b)(1) for LB&I Examinations, on April 27, 2023. This memo affects IRM 4.46.1, IRM 4.46.3, IRM 4.46.4, IRM 4.31.9 and IRM 20.1.1.

LB&I issued Interim Guidance memo LB&I-04-1023-0008, Interim Guidance on LB&I Compliance Priorities, effective October 11, 2023. This memorandum affects IRM 4.46.3, Planning the Examination.

An interim guidance memorandum, effective 4/9/2024, has been issued regarding taxpayer digital communication secure file sharing-secure messaging. The affected IRM is 4.46.3, Planning the Examination.

LB&I issued Interim Guidance Memo LB&I-04-1024-0012, Updated Procedures for Determining the Validity of Refund Claims that Include a Claim for the Credit for Increasing Research Activities, effective 10/25/2024. This memo affects IRM 4.46.3, LB&I Examination Process, Planning the Examination.

LB&I issued Interim Guidance Memo LB&I-04-0922-0019, Updated Interim Guidance for Examinations with IRC 965 Issues – Statute Considerations, Examination and Classification, effective 9/21/2022. This memo affects IRM 4.46.5, LB&I Examination Process, Resolving the Examination.

LB&I issued Interim Guidance Memorandum LB&I-04-0423-0006, Interim Guidance on Review and Acceptance of Advance Pricing Agreement (APA) Submissions, effective April 25, 2023. This memorandum affects IRM 4.60.3, Tax Treaty Related Matters.

This memorandum issues new guidance on foreign tax redeterminations (FTRs) for taxpayers under exam, where the relation-back tax year is not under exam. It is effective August 6, 2024. The affected IRM section is proposed new IRM 4.61.X.

This memorandum communicates new guidance from LB&I Divisional Delegation Order 1-23-18, authorizing IIC tax examiners in the Campus Compliance Unit (CCU) to sign certain contact letters for International Individual Compliance (IIC) cases, until IRM 4.63.4.6.2.2 can be updated. The effective date is 3/28/24.

Tax Exempt and Government Entities issued interim guidance effective May 8, 2023, to revise IRM 4.70, 4.71.3, 4.75.25, 4.75.37, 4.75.40, 4.81.6, 4.86.5, 7.2.3, and 7.11.8 regarding Changes in Closing Agreement Requirements.

Government Entities issued interim guidance effective December 14, 2023, to revise IRM 4.71.22 regarding the TE/GE Title 26 Compliance Check Letter Consolidation.

Employee Plans Examinations issued interim guidance effective February 1, 2023, to revise IRM 4.70 and 4.71.3 regarding Revisions to the DO 8-3 Closing Agreement Process.

Compliance, Planning and Classification issued interim guidance effective June 10, 2022, to revise IRM 4.70.6 regarding Sending Acknowledgement Letters when Receiving Large Volumes of Similar Referrals.

Tax Exempt and Government Entities reissued interim guidance effective April 23, 2024, to update IRM 4.70.10 regarding the Tax Exempt and Government Entities Title 26 Compliance Check Process.

The Tax Exempt / Government Entities Compliance Unit issued interim guidance effective January 24, 2024, to revise IRM 4.70.10 regarding TE BOD Code on Accounts.

Exempt Organizations and Government Entities issued interim guidance effective July 30, 2024 to revise IRM 4.70.17 regarding processing COVID-19 related credit claims.

Compliance Planning and Classification issued interim guidance effective September 15, 2017, to revise IRM 4.71.6, IRM 4.75.5, IRM 4.81.2, IRM 4.86.2, and IRM 4.90.6 regarding Referral Acknowledgement Letter 4426.