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Name Date Size Description
sbse-04-1124-0063-public.pdf 2024-11-27 13:00:43 146.58 KB IRM 4.24.16 Temporary interim guidance for closing and shipping agreed penalty cases to centralized case processing.
sbse-04-1124-0046-public.pdf 2024-11-26 08:20:48 135.84 KB IRM 4.26.6 Interim guidance memorandum group manager concurrence meeting.
sbse-05-1124-1134-public.pdf 2024-11-22 13:23:00 94.49 KB 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)
sbse-04-1124-0060-public.pdf 2024-11-13 08:06:23 172.37 KB IRM 4.24.6 Interim guidance for extending the period of limitations to assess air transportation taxes.
ts-21-1024-1042-public.pdf 2024-11-05 13:07:23 119.37 KB IRM 21.2.3 EUP; Individual Online Account; Postal Mail Delivery
sbse-05-1124-1100.pdf 2024-11-05 10:01:18 94.28 KB IRM 5.19.13 Updated for language clarity securing financial information.
sbse-04-1024-0052-public.pdf 2024-10-30 14:23:58 146.99 KB IRM 4.10.1 Interim guidance (IG) for digital signatures on taxpayer-facing forms, letters, and documents
sbse-04-1024-0061-public.pdf 2024-10-30 14:15:47 140.78 KB IRM 4.10.6 Supervisory approval for penalty abatement
sbse-04-1024-0053-public.pdf 2024-10-30 12:58:33 169.18 KB IRM 4.10.6 Temporary interim guidance for timing of supervisory approval of penalties subject to IRC 6751(b).
sbse-04-1024-0027-public.pdf 2024-10-24 09:55:00 207.18 KB IRM 4.26.8 Interim guidance for FinCEN form 113, Title 31 Summons
sbse-20-1024-1044.pdf 2024-10-24 08:28:39 93.49 KB IRM 20.1.4 Update from 2 business days to 1 for NSO or stock-settled SAR payment initiation
sbse-04-1024-0051-public.pdf 2024-10-08 07:24:31 168.12 KB IRM 4.24.2 Interim guidance on fuel sampling requests and form 637 registrations for activity letters CA and CN.
sbse-04-0924-0059.pdf 2024-09-26 14:07:14 152.75 KB IRM 4.24.18 Interim guidance for rerouting unpaid claims to workload selection and delivery for screening.
sbse-05-0824-0057-public.pdf 2024-08-15 08:24:41 159.58 KB 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.
sbse-04-0724-0041-public.pdf 2024-08-02 08:45:50 129.43 KB IRM 4.31.1 Temporary deviation for Individual Master File (IMF) Audit Reconsiderations
sbse-05-0724-0045.pdf 2024-07-31 12:56:36 244.94 KB IRM 5.8.7 Interim guidance on SCOIC electronic case approval
sbse-05-0724-0829-public.pdf 2024-07-31 12:41:08 1.27 MB 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.
sbse-04-0724-0047.pdf 2024-07-30 12:09:29 194.29 KB IRM 4.24.23 Interim guidance on temporary suspension and modification of activities during initial IRC 45Z application surge
sbse-05-0524-0039.pdf 2024-07-24 12:50:59 224.52 KB IRM 5.1.1 Revised Letter 4222 for Abatement & Adjustment
ipu-cpr_sbse-11-0411-0832.pdf 2024-07-12 21:06:00 28.23 KB IRM 11.3.9.2 – Responsibilities
lbi-04-0724-0009-public.pdf 2024-07-09 11:26:58 135.74 KB 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
sbse-05-0624-0033-redacted-links.pdf 2024-06-20 14:50:14 188.88 KB IRM 5.8.4 Interim guidance on electronic processing of Offer in Compromise (OIC) cases with Appeals.
sbse-04-0524-0012.pdf 2024-05-14 08:31:18 195.59 KB IRM 4.24.6 Interim guidance on Financial Crimes Enforcement Network (FinCEN) access.
sbse-20-0424-0577.pdf 2024-05-03 11:13:46 166.58 KB IRM 20.1.1 Subsequent requests for penalty relief
sbse-05-0424-0020-redacted.pdf 2024-05-03 10:39:45 183.93 KB IRM 5.8.1 Interim guidance regarding IRS received date for form 656.
sbse-04-0424-0021-redacted.pdf 2024-05-03 09:23:55 170.33 KB IRM 4.26.17 Guidance for related and spin-off FBAR Examinations in SB/SE Examination – Specialty, BSA.
sbse-04-0424-0018.pdf 2024-05-03 09:14:33 173.49 KB IRM 4.24.23 Interim guidance for form 637 applications under IRC 4101 with compliance issues not addressed by the form 637 registration group.
sbse-04-0424-0013-redacted.pdf 2024-04-26 07:41:36 227.83 KB IRM 4.24.8 Electronic case closing procedures in the Issue Management System
sbse-05-0424-0017.pdf 2024-04-23 10:47:34 226.09 KB IRM 5.8.4 Interim guidance on notice of federal tax lien filing for SCOIC employees
wi-21-0424-0475 redacted.pdf 2024-04-05 14:37:17 137.63 KB IRM 21.2.3 TDS SOR mailbox delivery method for authorized representatives
sbse-05-0424-0003.pdf 2024-04-05 13:01:37 221.56 KB IRM 5.8.1 Interim guidance on obsoletion of Form 14640, Addendum to Form 656
sbse-04-0124-0009.pdf 2024-03-19 08:57:15 436.87 KB IRM 4.24.15 Interim guidance for sampling renewable diesel
sbse-04-0224-0016.pdf 2024-02-15 12:50:16 200.6 KB IRM 4.10.2 Interim guidance on conducting unannounced field visits
sbse-04-1223-0066.pdf 2023-12-28 11:11:53 168.59 KB IRM 4.12.1 Interim guidance memorandum for business expenses, deductions and credits on a substitute for return
sbse-01-0323-0016.pdf 2023-12-28 11:04:53 158.88 KB IRM 1.4.20 IRM deviation: evaluative telephone monitoring procedures for frontline managers within campus collection Atlanta
sbse-20-1223-1202.pdf 2023-12-28 07:04:08 114.17 KB IRM 20.1.1 Administrative waiver - relief from the failure to pay penalty for certain taxpayers for taxable years 2020 and 2021
sbse-05-1223-1153-redacted.pdf 2023-12-12 13:45:27 286.53 KB 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
sbse-05-1023-0992-redacted.pdf 2023-10-12 10:20:13 425.8 KB IRM 5.19.1 - Transfer Instructions for Taxpayers Calling to Verify Field Employee ID; Citation Linking to Centralized Authentication Policy
sbse-05-1023-0053.pdf 2023-10-06 13:19:28 351.47 KB IRM 5.8.1 Interim Guidance on Disclosure of Information to Spouses with Joint Tax Liabilities in Offer in Compromise Cases
notice-2023-27-nft-as-collectibles.pdf 2023-09-15 08:49:34 136.28 KB IRS Notice 2023-27
sbse-05-0823-0906.pdf 2023-08-30 07:33:47 126.32 KB IRM 5.9.4 Add Modules with a C- Freeze to Refund Considerations/Problems; Change “Virtual Currency” to “Digital Assets”; Change “Advisory” to “CEASO”
sbse-04-0823-0046-redacted.pdf 2023-08-11 06:33:26 452.21 KB IRM 4.26.17 Rescind IGM SBSE-04-1222-0018, Updated Deviation for FBAR Compliance Activity, to Modify Procedures for CTR Operations’ Building Closure
sbse-05-0823-0029.pdf 2023-08-08 07:47:55 149.8 KB IRM 1.4.52 Interim Guidance on Secure Messaging for SCOIC Employees
sbse-05-0723-0041.pdf 2023-07-26 17:52:13 123.18 KB IRM 5.1.15 Rescission: IRM Deviation for Manual Adjustments of Taxpayer Accounts Related to COVID-19 Legislation
sbse-05-0623-0032.pdf 2023-07-18 09:08:43 232.47 KB IRM 5.8.2 Interim Guidance on ITINs, Liens, and ES payments
sbse-05-0723-0812.pdf 2023-07-14 12:42:27 175.77 KB IRM 5.19.4 Various Updates; Clarification; Edits
sbse-04-0723-0034-redacted.pdf 2023-07-11 07:11:38 277.37 KB IRM 4.26.16 Interim Guidance on FBAR Examination Case Procedures Due to Supreme Court Decision (Bittner v. US)
sbse-04-0623-0017.pdf 2023-06-06 07:19:37 167.3 KB IRM 4.24.1 Excise Examinations of Indian Tribal Governments
sbse-05-0523-0560.pdf 2023-05-08 08:21:46 261.86 KB IRM 5.19.1 Transfer PIN Accepted as Part of the Customer Callback Program
sbse-04-0423-0026.pdf 2023-04-18 12:49:02 159.53 KB 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