Beginning of main content

Spder

Contents of Directory spder

Parent Directory

Name Date Size Description
wi-21-1222-1164.pdf 2022-12-08 06:34:56 270.82 KB IRM 21.4.2 Refund Trace; Limited Pay Ability December 5, 2022
wi-21-1222-1163-redacted.pdf 2022-12-08 06:33:08 241.44 KB IRM 21.4.1 Refund Research December 5, 2022
tege-04-1122-0033.pdf 2022-11-16 10:12:22 201.54 KB IRM 4.71.1 Letter Consolidation for Change due to Correction of Operations Closing Letter
wi-21-1022-1027.pdf 2022-10-18 13:31:26 108.38 KB IRM 21.7.2 Negative TC 150 Programming Change
policy-statement-1-3.pdf 2022-06-24 07:50:23 125.18 KB Policy Statement 1-3 (Rev.1) Research projects, studies, and tests support effective and efficient decision making in the Internal Revenue Service
pgld-11-0422-0007.pdf 2022-06-17 13:55:05 219.05 KB IRM 11.3.41 Interim Guidance for Issuing Acknowledgment Responses for Freedom of Information Act (FOIA) Requests
pgld-11-0522-0008.pdf 2022-05-25 14:36:30 230.08 KB IRM 11.3.41 Interim Guidance for Withholding Asset Locator Information for Freedom of Information Act (FOIA) Requests
wi-25-0522-0629-redacted.pdf 2022-05-23 08:43:43 1.36 MB IRM 25.25.6 MFT 32 TC 971 AC 111 Programming Error Causing Unpostables; Identifying Archived/Deleted Returns; TPP 3rd Party Form 56
wi-25-0322-0381-redacted.pdf 2022-03-18 16:32:07 1.17 MB IRM 25.25.6 TPP Letter Guidance; MFT 32 Reprocessing Procedures; Where’s My Refund Timeframe; Unpostables (PDF)
pgld-11-0122-0006.pdf 2022-02-10 13:38:24 221.13 KB IRM 11.3.41 Interim Guidance for Freedom of Information Act (FOIA) Referral and Consultation Processes
pgld-11-0122-0004.pdf 2022-02-08 07:22:55 227.32 KB IRM 11.3.41 Interim Guidance for Freedom of Information Act (FOIA) Tolling Timeframe
sbse-04-2119-0045.pdf 2019-12-18 11:57:00 72.09 KB IRM 4.23.8 Interim Guidance on Form W-2 Corrections (PDF)
sbse-04-0819-0021.pdf 2019-08-13 14:29:00 76.57 KB IRM 4.10.4 Guidance for Addressing Currency Transaction Report Information
tege-04-0718-0017.pdf 2018-07-17 12:00:00 74.04 KB IRM 4.81.6 Interim Guidance on Closing Agreements for Tax-Exempt Bonds
wi-21-0518-0825.pdf 2018-05-31 14:41:57 442.42 KB IRM 21.3.8 Tax Exempt Organization Search and EDS R Cases
sbse-05-0518-0861_Redacted.pdf 2018-05-31 14:19:12 255.22 KB IRM 5.19.1 User Fee Changes Resulting from the Bipartisan Budget Act of 2018 - 05/25/2018
del_order_4-45_rev.1.pdf 2018-04-26 09:50:54 12.84 KB Delegation Order 4-45 (Rev. 1), Consolidated Group Matters
sbse-05-0318-0009.pdf 2018-04-17 14:37:49 59.11 KB IRM 5.21.7 Interim Guidance Memorandum - Guidance for Withdrawing an Outbound Mutual Collection Assistance Request (MCAR) Case Referral
sbse-05-0418-0015.pdf 2018-04-17 14:34:20 40.42 KB IRM 5.1.10 Interim Guidance on Contacting Taxpayers
SBSE-05-0318-0018.pdf 2018-04-03 12:54:40 68.91 KB IRM 5.5.8 Reissue Interim Guidance (SBSE-05-0417-0011) for Responsibility to Process all Requests for Discharge of the Estate Tax Lien
spderwi-21-0318-0524_redacted.pdf 2018-03-30 07:55:53 157.74 KB IRM 21.4.1 MFT 32- 4442 Referrals/Paper Inquiries; Questionable Refund Inquiries; Refund Offset Timeframes and ERS Referrals FLC Changes
wi-21-0118-0213.pdf 2018-02-07 09:51:28 30.27 KB IRM 21.6.3 Health Coverage Tax Credit
tege-07-0218-0008.pdf 2018-02-07 09:31:18 62.21 KB IRM 4.75.10 Form 1024-A, Application for Recognition of Exemption under Section 501(c)(4) of the Internal Revenue Code
wi-21-0118-0134.pdf 2018-01-30 10:52:02 66.59 KB IRM 21.4.2 OIC Refund Trace Procedures, CHKCL TERUP Timeframe
sbse-05-0517-0034.pdf 2017-12-05 09:52:24 117.8 KB IRM 5.8.4 Reissuance of Interim Guidance on Investigation of Offers under Appeal's Jurisdiction SBSE-05-0517-0034
sbse-05-0117-0004.pdf 2017-12-01 14:58:52 37.63 KB IRM 5.15.1 - Interim Guidance for Revenue Officers regarding Levies on Retirement Plans
TEGE-07-1215-0026.pdf 2017-11-27 16:06:13 116.25 KB IRM 7.11.1.12 Deadline for Adoption of Discretionary Plan Amendments (PDF)
TEGE-07-0316-0007.pdf 2017-11-16 11:49:15 88.67 KB IRM 7.20.5 – Interim Guidance on Procedures for Appealed Adverse Determination Cases
sbse-25-1117-0081.pdf 2017-11-16 11:31:08 65.57 KB IRM 25.6.22 Section 5000A Individual Shared Responsibility Payment-Statute of Limitations
ap-08-0716-0004.pdf 2017-10-26 08:06:01 325.45 KB IRM 1 4 28 Interim Guidance on Initial Conference Procedures for Liability Penalty Appeals and Innocent Spouse Cases
ap-08-1017-0016.pdf 2017-10-19 10:46:50 292.14 KB IRM 8.22.5 Paperless Collection Due Process CDP Case Work (PDF)
wi-25-1017-1398.pdf 2017-10-11 12:22:38 55.45 KB IRM 25.6.1 - Statute Chart of Expedited Processing
sbse-05-0917-0056.pdf 2017-09-29 08:56:34 85.4 KB IRM 5.9.15 Reissuance of Interim Guidance on Processing the MFT 65, Individual Shared Responsibility Payment (SRP) Mirror Assessment, in Bankruptcy Cases
tege-04-0917-0022.pdf 2017-09-26 09:28:01 147.1 KB IRM 4.71.6 Referral Acknowledgement Letter 4426
tege-04-0716-0019.pdf 2017-09-26 09:10:54 252.01 KB IRM 4.82.3 Reissuance Interim Guidance Procedures for Conducting Examinations of Direct Pay Bonds
tege-04-0217-0008.pdf 2017-09-26 09:05:12 210.87 KB IRM 4.72.2 Substantiation Guidelines for Safe Harbor Hardship Distributions from Section 401k Plans
sbse-04-0417-0010.pdf 2017-09-26 08:34:42 207.39 KB IRM 4.26.9 Addressing Prepaid Access Issues in Bank Secrecy Act Examination Cases
sbse-04-0916-0037.pdf 2017-09-26 08:26:57 58.32 KB IRM 4.24.16 Interim Guidance for Indexing Work Papers in IMS for Inspection Penalties
pgld-10-0817-0002.pdf 2017-09-22 17:47:26 81.97 KB IRM 10.5.1 Digital Assistants and Other Devices & Chief Privacy Officer Title Change
pgld-01-0917-0003.pdf 2017-09-21 10:18:20 118 KB IRM 1.15.6 Organizational Mailbox Management
sbse-04-0817-0043.pdf 2017-09-11 12:43:19 55.38 KB IRM 4.24.2 Letter 5708, Initial Contact - Form 637 Reviews
sbse-20-0817-1272.pdf 2017-09-07 18:23:20 24.53 KB IRM 20.1.3 Prior Year Amended Return and Corporate Estimated Tax Penalty - 8/25/2017
sbse-05-0817-1280.pdf 2017-09-07 14:53:29 26.11 KB IRM Role of Revenue Officers in Sale
sbse-04-0717-0047.pdf 2017-08-23 15:20:11 74.91 KB IRM 4.24.6 Reissuance of Initial Taxpayer Contact in Excise Tax Examination Cases
sbse-05-0817-0040.pdf 2017-08-21 12:35:23 75.41 KB IRM 5.15.1 Interim Guidance for Revenue Officers regarding Changes for Securing a Collection Information Statement
del_order_4_30.pdf 2017-08-16 10:32:57 8.72 KB Rescission of Servicewide Delegation Order 4-30, Authority to Offer and Accept Settlement Offers and to Execute Closing Agreements
del_order_4_22.pdf 2017-08-16 10:31:24 8.55 KB Rescission of Servicewide Delegation Order 4-22, Certification under IRC Section 552(b)
do_8_2.pdf 2017-08-16 10:20:08 7.42 KB Delegation Order 8-2, Appeals Review of Penalty Cases
del_order_4_49_rev_1pdf.pdf 2017-08-16 10:17:12 29.37 KB Delegation Order 4.49 (Rev.1), Notice of the Existence of a Conflicting Claim to the Investment Tax Credit for a Film or Tape
del_order_4_46_rev_1.pdf 2017-08-16 10:12:37 57.85 KB Delegation Order 4-46 (Rev. 1), Qualifying Advanced Coal Project Credit, Qualifying Gasification Project Credit and Qualifying Advanced Energy Project