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.

An IRM procedural update, effective 01/03/2024, was issued to revise IRM 25.23.3 regarding an IP PIN Paper Application Updated AGI Limits

An IRM procedural update, effective 11/30/2023, was issued to revise IRM 25.23.9.4.1 regarding BMF Identity Theft Processing

An IRM procedural update, effective 05/14/2024, was issued to revise IRM 25.23.11 regarding Various Updates to IRM 25.23.11

An IRM procedural update, effective 10/16/2023, was issued to revise IRM 25.23.12 regarding IDTVA Timeframes; New Digital Form 14039 on irs.gov; ID.ME Call Replies

An IRM procedural update, effective 01/03/2024, was issued to revise IRM 25.23.12 regarding IP PIN Paper Program AGI Limits Update.

An IRM procedural update, effective 02/02/2024, was issued to revise IRM 25.23.12 regarding Update to Timeframe for Resolving Identity Theft Cases.

An IRM procedural update, effective 06/26/2024, was issued to revise IRM 25.25.1 regarding Case Processing Updates

An IRM procedural update, effective 11/06/2023, was issued to revise IRM 25.25.2 regarding Process Status 55 and Other Screening.

An IRM procedural update, effective 06/24/2024, was issued to revise IRM 25.25.6 regarding Cases With TPP Involvement and -E Freeze; POA/Third Party TPP Procedures; Non-TPP ID Theft Procedures With -E Freeze

An IRM procedural update, effective 11/22/2023, was issued to revise IRM 25.25.6 regarding Disaster TPP HRA Procedure Changes with FORCE TAC Marker; TPP IN-PERSON PILOT Ends; Remove TPP Pilot Letter; TAS TPP OAR - TPP Returns - RIVO OAR Processing.

An IRM procedural update, effective 01/23/2024, was issued to revise IRM 25.25.6 regarding New Yearly Updates; Processing Years; Links; LITC Authentications; No Transfer PIN for TPP Line; New 5071 C Notice Format and Letter Marker.

An IRM procedural update, effective 02/05/2024, was issued to revise IRM 25.25.6 regarding Updated Procedures for Cases With -E Freeze and 3176c Replies; Instructions for TAC and Phone Assistors for Identity Theft Victims With -E Freeze and Red Ink Editing Instructions on Reprocessed Return.

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