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Name
Name cmpsrc
Name ebook
Name epostcard
Name fatca
Name foia
Name info_return
Name irm
Name irs-access
Name irs-aod
Name irs-apa
Name irs-ccbs
Name irs-ccdm
Name irs-dft
Name irs-drop
Name irs-efile
Name irs-eta
Name irs-il
Name irs-irbs
Name irs-isp
Name irs-lafa
Name irs-mssp
Name irs-news
Name irs-pdf
Name irs-pia
Name irs-prior
Name irs-procure
Name irs-regs
Name irs-sca
Name irs-schema
Name irs-sgml
Name irs-soi
Name irs-tai
Name irs-tege
Name irs-tfop
Name irs-tipss
Name irs-trty
Name irs-utl
Name irs-wd
Name languages
Name lanoa
Name mobile
Name newmediaimages
Name newsroom
Name notices
Name opportunities
Name portlets
Name rss
Name ss8
Name tas
Name whistleblower
Name Default Path No Value
Name Default Path Not Found
Name taxpros
Name irs-counsel
Name irs-ci
Name irs-sbse
Name opr-taxpros
Name irs-wi
Name irs-appeals
Name irs-npl
Name irs-lbi
Name rpo-taxpros
Name irs-pgld
Name irs-6209
Name safeguard
Name Date Size Description
Name sbse-04-0625-0028-public.pdf Date 2025-07-07 15:11:49 Size 161.86 KB Description IRM 4.10.6 Interim guidance for timing of supervisory approval of penalties subject to IRC 6751(b)
Name sbse-04-0625-0035 public.pdf Date 2025-07-01 12:22:32 Size 137.49 KB Description IRM 4.10.10 Interim guidance revising and adding standard paragraph explanations
Name sbse-04-0625-0034-public.pdf Date 2025-06-27 11:26:27 Size 203.13 KB Description IRM 1.4.19 Requirement to use auto form 2859 portal for completing form 2859, request for quick or prompt assessment
Name lbi-04-0625-0007-public.pdf Date 2025-06-04 13:44:40 Size 119.94 KB Description IRM 4.63.4 Interim Guidance on a 30 Calendar Day Follow-up ERCS Indicator on International Individual Compliance (IIC) Tax Examiner Cases
Name sbse-05-0525-3332-public.pdf Date 2025-06-02 22:28:03 Size 106.38 KB Description IRM 5.19.13 Pending IA & financial analysis internal controls
Name sbse-05-0525-3320-public.pdf Date 2025-05-28 13:11:26 Size 305.75 KB Description IRM 5.19.1 Revisions to pending IA criteria and others to facilitate case resolution.
Name sbse-05-0525-0030-public.pdf Date 2025-05-23 10:28:51 Size 161.24 KB Description IRM 5.14.1 Interim guidance for field collection on new criteria for processing pending installment agreement (IA) requests.
Name sbse-04-0525-3294.pdf Date 2025-05-23 10:25:13 Size 148.39 KB Description IRM 4.23.7 Employment tax on tip income.
Name sbse-04-0525-3293.pdf Date 2025-05-23 10:23:45 Size 219.08 KB Description IRM 4.23.12 Delinquent return procedures.
Name sbse-04-0525-3292.pdf Date 2025-05-23 10:11:58 Size 463.07 KB Description IRM 4.23.10 Report writing guide for employment tax examinations.
Name sbse-05-0425-3213.pdf Date 2025-05-02 07:13:33 Size 94.57 KB Description IRM 5.19.17 Revised IRM procedures to include leads can now input CNC's requiring managerial approval.
Name sbse-05-0425-0017.pdf Date 2025-04-23 08:28:47 Size 116.55 KB Description IRM 5.8.2 Deviation for processability determinations and case building
Name sbse-04-0425-0438.pdf Date 2025-04-23 08:19:56 Size 188.65 KB Description IRM 4.23.13 Adjusted returns; abatements and claims
Name sbse-05-0325-0018-public.pdf Date 2025-04-03 09:12:10 Size 207.84 KB Description IRM 5.19.12 Interim guidance for the lien chat bot and centralized lien operation live chat.
Name sbse-04-0325-0019-public.pdf Date 2025-04-03 08:24:06 Size 309.44 KB Description IRM 1.4.40 Temporary guidance for resolving inventory impacted by staffing reductions
Name sbse-04-0225-0007-public.pdf Date 2025-02-27 08:09:54 Size 149.36 KB Description IRM 4.8.8 Interim guidance on issuing statutory notices of claim disallowance and executing form 907
Name sbse-05-0225-0011-public.pdf Date 2025-02-24 09:50:41 Size 150 KB Description IRM 5.7.4 Guidance for application of payments when calculating the Trust Fund Recovery Penalty (TFRP) on tax periods with reduced or fully reversed employer tax credits
Name sbse-05-0225-0001-public.pdf Date 2025-02-07 07:47:18 Size 357.39 KB Description IRM 5.12.7 Interim guidance for revision of sub-section IRM 5.12.7.6, Special Condition NFTL (Nominee, Alter Ego, Transferee, Successor-in-Interest)
Name sbse-04-1124-0063-public.pdf Date 2024-11-27 13:00:43 Size 146.58 KB Description IRM 4.24.16 Temporary interim guidance for closing and shipping agreed penalty cases to centralized case processing.
Name sbse-04-1124-0046-public.pdf Date 2024-11-26 08:20:48 Size 135.84 KB Description IRM 4.26.6 Interim guidance memorandum group manager concurrence meeting.
Name ts-21-1024-1042-public.pdf Date 2024-11-05 13:07:23 Size 119.37 KB Description IRM 21.2.3 EUP; Individual Online Account; Postal Mail Delivery
Name sbse-04-1024-0052-public.pdf Date 2024-10-30 14:23:58 Size 146.99 KB Description IRM 4.10.1 Interim guidance (IG) for digital signatures on taxpayer-facing forms, letters, and documents
Name sbse-04-1024-0061-public.pdf Date 2024-10-30 14:15:47 Size 140.78 KB Description IRM 4.10.6 Supervisory approval for penalty abatement
Name sbse-04-1024-0053-public.pdf Date 2024-10-30 12:58:33 Size 169.18 KB Description IRM 4.10.6 Temporary interim guidance for timing of supervisory approval of penalties subject to IRC 6751(b).
Name sbse-04-1024-0027-public.pdf Date 2024-10-24 09:55:00 Size 207.18 KB Description IRM 4.26.8 Interim guidance for FinCEN form 113, Title 31 Summons
Name sbse-20-1024-1044.pdf Date 2024-10-24 08:28:39 Size 93.49 KB Description IRM 20.1.4 Update from 2 business days to 1 for NSO or stock-settled SAR payment initiation
Name sbse-04-1024-0051-public.pdf Date 2024-10-08 07:24:31 Size 168.12 KB Description IRM 4.24.2 Interim guidance on fuel sampling requests and form 637 registrations for activity letters CA and CN.
Name sbse-04-0924-0059.pdf Date 2024-09-26 14:07:14 Size 152.75 KB Description IRM 4.24.18 Interim guidance for rerouting unpaid claims to workload selection and delivery for screening.
Name sbse-04-0724-0041-public.pdf Date 2024-08-02 08:45:50 Size 129.43 KB Description IRM 4.31.1 Temporary deviation for Individual Master File (IMF) Audit Reconsiderations
Name sbse-05-0724-0045.pdf Date 2024-07-31 12:56:36 Size 244.94 KB Description IRM 5.8.7 Interim guidance on SCOIC electronic case approval
Name sbse-05-0524-0039.pdf Date 2024-07-24 12:50:59 Size 224.52 KB Description IRM 5.1.1 Revised Letter 4222 for Abatement & Adjustment
Name ipu-cpr_sbse-11-0411-0832.pdf Date 2024-07-12 21:06:00 Size 28.23 KB Description IRM 11.3.9.2 – Responsibilities
Name lbi-04-0724-0009-public.pdf Date 2024-07-09 11:26:58 Size 135.74 KB Description 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
Name sbse-20-0424-0577.pdf Date 2024-05-03 11:13:46 Size 166.58 KB Description IRM 20.1.1 Subsequent requests for penalty relief
Name sbse-05-0424-0020-redacted.pdf Date 2024-05-03 10:39:45 Size 183.93 KB Description IRM 5.8.1 Interim guidance regarding IRS received date for form 656.
Name sbse-04-0424-0021-redacted.pdf Date 2024-05-03 09:23:55 Size 170.33 KB Description IRM 4.26.17 Guidance for related and spin-off FBAR Examinations in SB/SE Examination – Specialty, BSA.
Name sbse-04-0424-0018.pdf Date 2024-05-03 09:14:33 Size 173.49 KB Description IRM 4.24.23 Interim guidance for form 637 applications under IRC 4101 with compliance issues not addressed by the form 637 registration group.
Name sbse-04-0424-0013-redacted.pdf Date 2024-04-26 07:41:36 Size 227.83 KB Description IRM 4.24.8 Electronic case closing procedures in the Issue Management System
Name wi-21-0424-0475 redacted.pdf Date 2024-04-05 14:37:17 Size 137.63 KB Description IRM 21.2.3 TDS SOR mailbox delivery method for authorized representatives
Name sbse-05-0424-0003.pdf Date 2024-04-05 13:01:37 Size 221.56 KB Description IRM 5.8.1 Interim guidance on obsoletion of Form 14640, Addendum to Form 656
Name sbse-04-0124-0009.pdf Date 2024-03-19 08:57:15 Size 436.87 KB Description IRM 4.24.15 Interim guidance for sampling renewable diesel
Name sbse-04-0224-0016.pdf Date 2024-02-15 12:50:16 Size 200.6 KB Description IRM 4.10.2 Interim guidance on conducting unannounced field visits
Name sbse-04-1223-0066.pdf Date 2023-12-28 11:11:53 Size 168.59 KB Description IRM 4.12.1 Interim guidance memorandum for business expenses, deductions and credits on a substitute for return
Name sbse-01-0323-0016.pdf Date 2023-12-28 11:04:53 Size 158.88 KB Description IRM 1.4.20 IRM deviation: evaluative telephone monitoring procedures for frontline managers within campus collection Atlanta
Name sbse-20-1223-1202.pdf Date 2023-12-28 07:04:08 Size 114.17 KB Description IRM 20.1.1 Administrative waiver - relief from the failure to pay penalty for certain taxpayers for taxable years 2020 and 2021
Name sbse-05-1223-1153-redacted.pdf Date 2023-12-12 13:45:27 Size 286.53 KB Description 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
Name sbse-05-1023-0992-redacted.pdf Date 2023-10-12 10:20:13 Size 425.8 KB Description IRM 5.19.1 - Transfer Instructions for Taxpayers Calling to Verify Field Employee ID; Citation Linking to Centralized Authentication Policy
Name sbse-05-1023-0053.pdf Date 2023-10-06 13:19:28 Size 351.47 KB Description IRM 5.8.1 Interim Guidance on Disclosure of Information to Spouses with Joint Tax Liabilities in Offer in Compromise Cases
Name notice-2023-27-nft-as-collectibles.pdf Date 2023-09-15 08:49:34 Size 136.28 KB Description IRS Notice 2023-27
Name sbse-05-0823-0906.pdf Date 2023-08-30 07:33:47 Size 126.32 KB Description IRM 5.9.4 Add Modules with a C- Freeze to Refund Considerations/Problems; Change “Virtual Currency” to “Digital Assets”; Change “Advisory” to “CEASO”