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Contents of Directory spder
| Name | Date | Size | Description |
|---|---|---|---|
| ts-03-0625-3397.pdf | 2025-06-13 15:53:07 | 86.17 KB | IRM 3.11.16 Religious Exemption procedures |
| ts-21-0625-3392-public.pdf | 2025-06-13 14:57:19 | 280.53 KB | IRM 21.4.3 Various changes to returned refunds/releases June 9, 2025 |
| ts-03-0625-3389.pdf | 2025-06-11 00:38:02 | 503.38 KB | IRM 3.11.6 Routing guide; reason code figure update |
| ts-03-0625-3386-public.pdf | 2025-06-11 00:32:34 | 305.67 KB | IRM 3.12.15 Field 01NOP updates |
| sbse-05-0625-3390-public.pdf | 2025-06-11 00:27:13 | 92.25 KB | IRM 5.9.7 Processing chapter 9 and chapter 15 bankruptcy cases |
| ts-03-0625-3363-public.pdf | 2025-06-11 00:08:55 | 205.96 KB | IRM 3.11.6 Screening, routing and correspondence |
| ts-21-0625-3360.pdf | 2025-06-11 00:04:58 | 163.26 KB | IRM 21.6.4 Updated taxpayers can elect itemized deductions; clarified language from Form 4684, Casualties and Thefts, Regarding Additional Disasters |
| ts-03-0625-3353.pdf | 2025-06-03 10:51:18 | 128.76 KB | IRM 3.12.16 - Updated Error Code 026 Flow Chart |
| ts-21-0525-3335.pdf | 2025-06-03 10:41:58 | 121.18 KB | IRM 21.6.3 - Credits Updates and Clarifications |
| ts-21-0525-3337.pdf | 2025-06-03 09:05:05 | 114.5 KB | IRM 21.7.4 - Income Taxes/Information Returns |
| ts-21-0525-3328-public.pdf | 2025-06-03 08:48:57 | 474.92 KB | IRM 21.5.6 Freeze Codes |
| ts-21-0525-3321-public.pdf | 2025-06-03 08:31:44 | 239.51 KB | IRM 21.7.13 New Prefix 39; Research Required for Primary Name Corrections; SS-4 Processing Backlog Resolved |
| ts-21-0525-3326.pdf | 2025-05-28 15:11:39 | 125.38 KB | IRM 21.1.3 Toll-free Phone Inquiries from Law Enforcement; TAS Timeframe Updates |
| sbse-05-0525-0026-public.pdf | 2025-05-28 12:55:47 | 101.21 KB | IRM 5.7.1 Interim guidance on federal tax deposit (FTD) alert procedures. |
| ts-21-0525-3316-public.pdf | 2025-05-27 12:07:28 | 309.7 KB | IRM 21.4.2 - Updates to Refund Trace and Limited Payability |
| ts-21-0525-3315-public.pdf | 2025-05-27 11:49:52 | 217.78 KB | IRM 21.4.1 - Updates to Refund Research |
| ts-03-0525-3311.pdf | 2025-05-27 11:43:27 | 88.02 KB | IRM 3.21.25 - C&E Reviewing Form 8288-A |
| ts-03-0525-3295-public.pdf | 2025-05-20 11:37:44 | 323.76 KB | IRM 3.12.15 - Number of Partners |
| ts-21-0525-3289.pdf | 2025-05-20 11:03:34 | 135.26 KB | IRM 21.3.3 - ACSS Routing for Status 22 and 24 With Collection Criteria; ERC Status 26 Cases With CCP Involvement Reassignment |
| ts-03-0525-3287.pdf | 2025-05-20 08:33:04 | 108.35 KB | IRM 3.12.212 Disaster Extension Due Date |
| ts-03-0525-3286-public.pdf | 2025-05-20 08:24:08 | 158.47 KB | IRM 3.11.212 - Disaster Extension Due Date |
| ts-03-0525-3284.pdf | 2025-05-20 08:15:25 | 107.98 KB | IRM 3.11.16 - Form 3800 - Prior Year Conversion Chart and Line Number Updates |
| pgld-10-0525-0005-public.pdf | 2025-05-19 12:01:42 | 275.9 KB | IRM 10.5.1 Interim Guidance on SBU Data in Internal Email Subject Line |
| ts-03-0525-3268-public.pdf | 2025-05-13 13:48:16 | 124.27 KB | IRM 3.22.3 Correcting Correspondence Paragraph; Field 05TYP Entry; Criteria to Accept for Form 2555 Waiver |
| pgld-11-0325-0003-public.pdf | 2025-05-13 13:36:06 | 230.82 KB | IRM 11.3.41 Interim Guidance on Multiple Related FOIA Requests |
| pgld-11-0325-0002-public.pdf | 2025-05-13 13:15:33 | 236.14 KB | IRM 11.3.41 Interim Guidance on Processing FOIA Requests with Non-Responsive Requesters |
| pgld-11-0325-0001.pdf | 2025-05-13 09:50:10 | 233.45 KB | IRM 11.3.41 Interim Guidance on Processing FOIA Requests When Parties Agree to the Respond Directly Process |
| ts-21-0525-3242-public.pdf | 2025-05-08 15:12:08 | 250.1 KB | IRM 21.5.9 - Form 172 Replaces Publication 536 for Tax Years After 2023; Master File Verification - Unprocessed Amended Return Identified |
| ts-21-0525-3253.pdf | 2025-05-07 09:13:43 | 126.79 KB | IRM 21.3.3 - Updating the Term Manually Generated Correspondence to Exclude Letters Issued That Are Correspondex Letters Throughout the IRM 21.3.3 |
| ap-08-0525-0006-public.pdf | 2025-05-07 06:53:14 | 207.63 KB | IRM 8.22.5 Reissuance of Electronic Collection Due Process (CDP) Case Management for Cases from Small Business/Self-Employed (SB/SE) Field Collection |
| ts-21-0425-3221.pdf | 2025-05-06 08:10:22 | 156.36 KB | IRM 21.2.1 - Systems Updates. |
| ts-21-0425-3224-public.pdf | 2025-05-02 09:58:06 | 548.99 KB | IRM 21.7.2 Exam Potential Cases; 106C URL; Clarification on Statutes |
| ts-21-0425-3221-public.pdf | 2025-05-02 09:19:31 | 156.36 KB | IRM 21.2.1 - Systems Updates |
| ts-03-0425-3219-public.pdf | 2025-05-02 08:46:32 | 153.83 KB | IRM 3.5.20 - IVES Timeliness Guidelines and Dispute Adjustment Procedures |
| ts-21-0425-0476-public.pdf | 2025-05-02 07:34:35 | 391.76 KB | IRM 21.7.2 Recapture Letter Guidance; Clarifications to Form 5884-C and Form 5884-D and IDRS Numbers |
| ts-04-0425-0472.pdf | 2025-05-02 07:28:06 | 78.8 KB | IRM 4.19.19 - Adding the Time Frame for a Supervisor Callback |
| sbse-05-0425-3212.pdf | 2025-04-30 14:46:05 | 99.97 KB | IRM 5.19.1 Revised IRM procedures to include leads can now input IAs requiring managerial approval. |
| ts-21-0425-0462.pdf | 2025-04-30 14:32:08 | 103.17 KB | IRM 21.6.4 - Updates to Various Reason Codes |
| ts-21-0425-0461-public.pdf | 2025-04-30 14:14:36 | 180.39 KB | IRM 21.6.3 - Various Updates to Credits Procedures |
| ts-25-0425-0465-public.pdf | 2025-04-30 13:56:13 | 521.08 KB | IRM 25.25.7 - Automated Questionable Credit Program |
| ts-03-0425-0456-public.pdf | 2025-04-30 13:38:56 | 250.88 KB | IRM 3.12.212 Disaster Due Dates and Early Filed Instructions Updated |
| ts-21-0425-0474-public.pdf | 2025-04-30 10:28:26 | 242.97 KB | IRM 21.3.10 - Tax Law Updates and Link Removal |
| rass-01-0425-3039-public.pdf | 2025-04-25 12:35:00 | 194.74 KB | Delegation Order 6-22 (Rev. 2), Authority to Approve Monetary and Time-Off Performance Awards and Bonuses, Individual and Group Special Act and Managers¡¯ Awards, Bilingual Awards, Honorary Awards, Informal Recognition, and Quality Step Increases |
| ts-03-0425-0464-public.pdf | 2025-04-23 15:35:00 | 157.54 KB | IRM 3.11.212 Disaster Extension Due Dates |
| ts-04-0425-0455-public.pdf | 2025-04-23 11:54:11 | 180.22 KB | IRM 4.19.14 Premium Tax Credit Procedural Updates for Tax Years 2021-2024; The Related Federal Poverty Line |
| ts-21-0425-0454.pdf | 2025-04-23 08:55:49 | 108.7 KB | IRM 21.1.1 Incorrect Transfers; Removal of OPI Survey; Artificial Intelligence (AI) |
| ts-21-0425-0447.pdf | 2025-04-23 08:32:17 | 404.2 KB | IRM 21.7.2 Overclaimed PPP Loans; Overclaimed Qualified Sick/Family Leave; Caution Added Regarding Previously Processed ERC Claims; Removal of ERC Worksheet Instructions for Disallowance Cases |
| tege-07-0425-0005-public.pdf | 2025-04-23 08:04:44 | 151.73 KB | IRM 7.20.2 Appeal Rights Expansion |
| tege-07-0425-0004 .pdf | 2025-04-18 16:50:00 | 162.28 KB | IRM 7.21.2 Processing EO Rulings and Agreements Refunds Electronically in Pay.gov |
| lbi-04-0425-0004-public.pdf | 2025-04-18 08:59:12 | 98.89 KB | IRM 4.60.1 Interim guidance to add a resource for researching error notifications related to Foreign Account Tax Compliance Act (FATCA) |