Beginning of main content
Sbse
Contents of Directory sbse
| 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” |