Examining Process - Part 4 | |
 | |
|
IRM 4.1.4.28 - Interim Guidance on Procedures for Program Action Cases on Tax Return Preparers LM:PQAS issued a memorandum to its Directors on January 14, 2008 supplementing IRM 4.1.4.28. This memorandum provides guidance on procedures for program action cases on tax return preparers. This memorandum expires on January 14, 2009. IRM 4.8.9 - Interim Guidance on Counsel Review Criteria for Statutory Notices of Deficiency SB/SE Examination issued a memorandum to its Executives on April 2, 2008 supplementing IRM 4.8.9. The memo provides guidance on changes to the criteria for the cases requiring mandatory Area Counsel review of statutory notices of deficiency prior to issuance. The memo expires on April 1, 2009. IRMs 4.10.1, 4.23.4.4, 4.23.10.10, and 4.11.57-Interim Guidance Reissued on Providing Advance General Notice of the Potential for Third-Party Contacts SB/SE Specialty Programs reissued a memorandum to its Program Managers on January 11, 2008 supplementing IRMs 4.10.1, 4.23.4.4, 4.23.10.10, and 4.11.57. The memo provides guidance to examiners on providing advance general notice of third-party contacts. The memo expires on January 11, 2009. IRM 4.10.2.8.6 - Interim Guidance on the Implementation of Identity Theft Tracking – TC 971, AC 501 SB/SE Examination Policy issued a memorandum to its Area Directors on August 28, 2008 supplementing IRM 4.10.2.8.6. The memo provides guidance on identifying and tracking taxpayer accounts whose identity has been stolen and the theft impacts tax administration. The memo expires on August 28, 2009. IRM 4.11.29- Interim Guidance for Transferring Office Examination Cases to Field Examination SB/SE Examination Policy issued a memorandum to its Executives on October 2, 2007 supplementing IRM 4.11.29. This memorandum provides guidance on transferring office examination cases to field examination. The memo expires on October 2, 2008. IRM 4.17.4.3 - Interim Guidance on Part I Compliance Initiative Project: Taxpayer Contact Increase SB/SE Examination Planning and Delivery issued a memorandum to its Directors on June 12, 2008 supplementing IRM 4.17.4. The memo provides guidance on the number of taxpayer contacts allowed in a Part I Authorization Request or Part I Compliance Initiative Project. The memo expires on June 12, 2009. IRM 4.18.2 - Interim Guidance on Offer in Compromise (OIC) Cases Received in Examination SB/SE Examination issued a memorandum to its Executives on December 7, 2007 supplementing IRM 4.18.2. The memo provides guidance on procedural changes to Offer in Compromise cases received in Examination. The memo expires on December 7, 2008. IRM 4.23.3.10.3 and 4.23.10.12.4 - Interim Guidance for No Change Cases This guidance issued under IG SBSE-04-0707-029 has not been incorporated into the IRM. The memo expired and the responsible business area has not provided a replacement memo as of today. This link will be removed on 11/13/2008. IRM 4.23.5 – Interim Guidance (Reissued) on Field Guidance in light of Revenue Ruling 2006-56 SBSE Specialty Programs, LMSB Field Specialists, and TEGE Government Entities reissued a memo to their employees on January 14, 2008 supplementing IRM 4.23.5 providing guidance for auditing the Excess Per Diem Payment issue in light of Revenue Ruling 2006-56. The memo expires on January 14, 2009. IRM 4.23.6 - Interim Guidance (Reissued) – Monitoring Classification Settlement Program (CSP) Agreements SB/SE Employment Tax re-issued a memorandum to its Managers and Specialists on May 22, 2008 supplementing IRM 4.23.6. The memo provides guidance on Classification Settlement Program monitoring and follow-up activities. This memo expires on May 22, 2009. IRM 4.23.7.1 - Interim Guidance on Changes to 45B Credit Rules SB/SE Employment Tax issued a memorandum to its Managers and National Tip Reporting Compliance Program Managers on October 4, 2007 supplementing IRM 4.23.7.1. The memo provides guidance on recent legislation affecting certain business tax credits. The memo expires on October 4, 2008. IRM 4.23.8 - Interim Guidance on Completion of Form 5344 SB/SE Employment Tax issued a memorandum to its Managers and Specialists on January 10, 2008 supplementing IRM 4.23.8. This memorandum issues guidance on the proper completion of Form 5344 for all Employment Tax examiners. This memo expires on January 10, 2009. IRM 4.23.8.3 - Interim Guidance on Interest Free Date SB/SE Employment Tax issued a memorandum to its Managers and Specialists on January 9, 2008 supplementing IRM 4.23.8.3. The memo provides guidance on the date to enter on closing documents to properly compute the interest-free adjustment on employment tax cases. The memo expires on January 9, 2009. IRM 4.24.2 - Interim Guidance For Use of Fuel Compliance Officers (FCO) to Secure Biodiesel Samples SB/SE Excise Tax issued a memorandum to its Territory Managers, Group Managers, and Specialists on June 4, 2008 supplementing IRM 4.24.2. The memo provides guidance on Fuel Compliance Officers securing Biodiesel Samples. The memo expires on June 3, 2009. IRM 4.24.10.6.2.1- Interim Guidance on No-Change Substitute for Return (SFR) Cases SB/SE Examination/Excise Tax issued a memorandum to its Field Operations on May 29, 2008 supplementing IRM 4.24.10.6.2.1. The memo provides guidance on No-Change Substitute for Return (SFR) case processing procedures. The memo expires on May 29, 2009. IRM 4.24.10.9.1- Interim Guidance on Timeframes for No Change Case Closings SB/SE Examination/Excise Tax issued a memorandum to its Field Operations on May 29, 2008 supplementing IRM 4.24.10.9.1. The memo provides guidance on the 10 day rule for closing No Change cases. The memo expires on May 29, 2009. IRM 4.24.13- Interim Guidance for the Enforcement of IRC section 6720A by Fuel Compliance Officers SB/SE Excise Tax issued a memorandum to its Territory Managers on May 29, 2008 supplementing IRM 4.24.13. The memo provides guidance to Fuel Compliance Officers (FCOs) on enforcing Internal Revenue Code section 6720A. The memo expires on May 29, 2009. IRM 4.24.13- Interim Guidance for the Use of Gloves by Fuel Compliance Officers (FCOs) SB/SE Excise Tax issued a memorandum to its Territory Managers on May 29, 2008 supplementing IRM 4.24.13. The memo provides guidance on the use of gloves by Fuel Compliance Officers. The memo expires on May 29, 2009. IRM 4.24.13 - Interim Guidance on Enforcement of Dyeing Requirements at Fuel Terminals SB/SE Excise Tax issued a memorandum to its Territory Managers on November 29, 2007 supplementing IRM 4.24.13. The memo provides guidance to situations when fuel from a terminal is not dyed to the specifications in Treasury Regulations §48.4082-1(b). The memo expires on November 29, 2008. IRM 4.24.13 - Interim Guidance Procedures for Obtaining Biodiesel Samples SB/SE Excise Tax issued a memorandum to its Territory Managers, Group Managers, and Specialists on June 4, 2008 supplementing IRM 4.24.13. The memo provides guidance for obtaining, packaging, and labeling biodiesel samples. The memo expires on June 3, 2009. IRM 4.25.1.1.5.1(4) - Interim Guidance Regarding the Maximum Lapse of Time Between Taxpayer Contact And/Or Examination Activity SB/SE Estate and Gift Tax issued a memorandum to its Managers on November 30, 2007 supplementing IRM 4.25.1.1.5.1(4). The memo provides guidance regarding the expectation for significant examination activity and/or taxpayer contact at least every 45 days. The memo expires on November 30, 2008. IRM 4.25.2 - Interim Guidance on Extension of Time to File Gift Tax Returns SB/SE Specialty Programs issued a memorandum to the Directors of Campus Compliance Operations on February 1, 2008 supplementing IRM 4.25.2. The memo provides guidance for processing extensions of time to file Form 709. The memo expires on February 1, 2009. IRM 4.25.2.1.16 – Re-Issuance of Interim Guidance on Estate Tax Lien Releases SB/SE Specialty Programs re-issued a memorandum to the Directors of Campus Compliance Operations, Cincinnati on August 29, 2008 supplementing IRM 4.25.2.1.16. The memo issues guidance regarding Estate Tax Lien Releases. This memo expires August 29, 2009. IRM 4.26.16 - Interim Guidance (Reissued) on Money Transmitter Report of Foreign Bank and Financial Accounts (FBAR) Filing Requirements .SB/SE office of Fraud/Bank Secrecy Act re-issued a memorandum to its examiners and managers on June 18, 2008 supplementing IRM 4.26.16, which is in the process of being written. The memo provides guidance on Money Transmitter FBAR Filing Requirements. The memo expires on June 18, 2009. IRM 4.46.3.9.11 - Interim Guidance on LMSB's Outside Expert Program LM:FS issued a memorandum to its Directors on 05/31/06 supplementing IRM 4.46.3.9.11. The memorandum provides guidance on the dollar threshold for required review by LMSB's Outside Expert Budget Committee for requests for funding for outside expert services - Expires 05/31/07. IRM 4.46.4 - Interim Guidance on Impact of Gulf Opportunity Zone Act (GOZA) Section 303 on Interest Suspension Rules under IRC Section 6404(g) Impacted IRM: IRM 4.46.4 - Impact of Gulf Zone Opportunity Act (GOZA) Section 303 on Interest suspension Rules under IRC Section 6404(g) IRM 4.87.1.4 - Interim Guidance on ITG Project Guidelines and Procedures Business Unit ITG issued a memorandum to employees on August 15, 2008 supplementing IRM 487.1.4 The memo provides guidance on performing certain tasks in certain situations. The guidance is effective on August 15, 2008. IRM 4.90.9 - Contacting SSA Regional Offices for Section 218 Coverage Inquiries Procedural guidance and contact procedures for FSLG Specialists conducting examinations when section 218 coverage issues arise requiring coordination with the Social Security Administration. IRM 4.90.10 - Statute Controling FSLG issued this Interim Memorandum on 3/17/2008, effective 3/17/2008, to all FSLG employees. It provides new procedures for managing short statute cases. The material will be included in a revision of IRM 4.90.10. IRM 4.90.11 - Case Selection and Closing Procedures, Compliance and Program Management (CPM) Sample Review FSLG issued a memorandum to employees on May 8, 2008 supplementing IRM 4.90.11. The memo establishes criteria and the selection process for sample review of examination cases, effective June 1, 2008. IRM 4.90.12 - FSLG Case Closing FSLG issued this Interim Memorandum on 1/15/2008, effective 2/04/2008, to all FSLG employees. It provides new procedures for organizing and naming convention for TREES electronic examination files. All Published Guidance - the Internal Revenue Manual To find guidance formerly posted here, along with all other published guidance, link to the corresponding Part of the Internal Revenue Manual. |
|