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Name	Date	Size	Description
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
sbse-05-0923-0962.pdf	2023-09-26 07:30:27	129.64 KB	IRM 5.9.3 - Removed Reference on Using the IAT Tool to Calculate the TFRP; Updated the Dollar Amount Considered Seriously Delinquent
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-05-0823-0877.pdf	2023-08-11 08:15:31	91.78 KB	IRM 5.9.3 Modifications to Letter 3164 Needed While the Automatic Stay is in Effect
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
sbse-04-0423-0023.pdf	2023-04-18 09:22:36	201.3 KB	IRM 4.24.21 Standard Electronic Workpaper Naming Conventions in Issue Management System (IMS)