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. IRM 4.10.1 – New Procedures Reissued on Providing Advance general Notice of the Potential for Third-Party Contacts This guidance issued under IG SBSE-04-0108-006 is now incorporated into the IRM. Following the link above will take you to the Table of Contents page leading to IRM 4.23.10, Report Writing Guide for Employment Tax Examinations. This link will be removed on 07/14/2009. 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 4.10.4 - Interim Guidance on Verification Requirements for No Show/ No Response SB/SE Examination issued a memorandum to its Examination Area Directors on November 24, 2008 supplementing IRM 4.10.4. The memo provides guidance regarding verification requirements for no show/ no response cases. The memo expires on November 24, 2009. IRMs 4.10.4 and 4.1.1 - Interim Guidance for State Reverse File Match Initiative (SRFMI) Program SB/SE Examination issued a memorandum to its Area Directors on September 19, 2008 supplementing IRMs 4.10.4 and 4.1.1. The memo provides guidance on the matching of state information against IRS return data. The memo expires on September 17, 2009. IRM 4.11.29- Re-issued Interim Guidance for Transferring Office Examination Cases to Field Examination SB/SE Examination Policy re-issued a memorandum to its Examination Executives on July 2, 2009 supplementing IRM 4.11.29, which is in the process of being written. The memo provides guidance in regards to transferring office examination cases to field examination. The memo expires on July 2, 2010. IRM 4.17.4.3 - Interim Guidance (Re-issued) on Part I Compliance Initiative Project: Taxpayer Contact Increase SB/SE Examination Planning and Delivery reissued a memorandum to its Directors on June 26, 2009 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 29, 2010. IRM 4.18.2 - Interim Guidance Memorandum for Offer in Compromise (OIC) Cases received in Examination Policy This guidance issued under IG SBSE-04-1207-061 is now incorporated into the IRM. Following the link above will take you to the Table of Contents page leading to IRM 4.18.2, Doubt as to Liability Offers. This link will be removed on 06/12/2009. IRMs 4.23.3.10.3 and 4.23.10.12.4 – Interim Guidance on No Change Cases SB/SE Specialty Programs issued a memorandum to its Employment Tax Territory Managers, Group Managers and Specialists on September 25, 2008 supplementing IRM 4.23.3.10.3 and IRM 4.23.10.12.4. The memo provides guidance on for closing employment tax cases as “no-charge”. 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 4.23.8.4 - Interim Guidance on IRC 3402(d) Relief in an Examination SB/SE Specialty Programs issued a memo to its Employment Tax Territory Managers, Group Mgrs and Specialists on November 25, 2009 supplementing IRM 4.23.8. The memo provides procedures for granting IRC 3402(d). It applies to backup and income tax withholding. The memo expires on November 25, 2009. IRM 4.23.8.5 - Interim Guidance – Officer Compensation: IRC Sections 3509 and 7436, and Section 530 of the Revenue Act of 1978 SB/SE Specialty Programs issued a memorandum to its Territory Managers, Group Managers and Specialists on July 6, 2009 supplementing IRM 4.23.8. The memo clarifies the law with respect to officer compensation cases. The memo expires on July 6, 2010. IRM 4.23.10 - Updates to IRM 4.23.10.5(2) Survey of Employment Tax Return After Assignment SB/SE Specialty Programs issued a memorandum to its Territory Managers, Group Managers and Specialists on July 15, 2009 supplementing IRM 4.23.10. The memo communicates a correction that will be made to the IRM section. The memo expires on July 15, 2010. IRM 4.23.17 - Interim Guidance on Preparer Penalty Procedures for Employment Tax SB/SE Specialty Programs issued a memorandum to its Specialists, Territory and Group Managers on February 26, 2008 supplementing IRM 4.23.17. The memo provides guidance for opening preparer penalty cases and assessing preparer penalties un IRC 6694 and 6695. The memo expires on February 26, 2010. IRM 4.23.17 - Interim Guidance on Preparer Action Case (PAC) Procedures for Employment Tax SB/SE Specialty Programs issued a memorandum to its Employment Tax Territory Managers, Group Managers and Specialists on August 17, 2009 supplementing IRM 4.23.17. The memo provides guidance for Employment Tax examiners to initiate a Preparer Action Case. This memo will expire on August 17, 2010. IRM 4.24.9.6 – Interim Guidance Return Preparer Procedures for Excise Tax SB/SE Specialty Programs issued a memorandum to its Excise Territory Managers and Program Managers on December 31, 2008 supplementing IRM 4.24.9. The memo provides guidance procedures for excise tax examiners. The memo expires December 31, 2009. IRM 4.24.10 - Interim Guidance on No-Change Substitute for Return (SFR) Cases This guidance issued under IG SBSE-04-0508-027 is now incorporated into the IRM. Following the link above will take you to the Table of Contents page leading to IRM 4.24.10, Excise Tax Examination Reports, Case Closing and Appeals Procedures. This link will be removed on 08/11/2009. IRM 4.24.10 - Interim Guidance on Timeframes for No Change Case Closings This guidance issued under IG SBSE-04-0508-026 is now incorporated into the IRM. Following the link above will take you to the Table of Contents page leading to IRM 4.24.10, Excise Tax Examination Reports, Case Closing and Appeals Procedures. This link will be removed on 08/11/2009. 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 on Gas Sampling Procedures SB/SE Specialty Programs issued a memorandum to its Excise Tax Territory Managers on October 16, 2008 supplementing IRM 4.23.13. The memo provides guidance for the Fuel Compliance Officer (FCO) Program. The memo expires on October 16, 2009. IRM 4.24.13 - Interim Guidance on sending Below the Rack (BTR) paperwork to the Excise Forensics Laboratory SB/SE Specialty Programs issued a memo to Excise Tax Territory Managers on October 8, 2008 supplementing IRM 4.24.13. It serves as interim guidance for the FCO Program. 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 4.25.1.1.8.3 - Interim Guidance On Return Preparer Penalty Procedures For Estate & Gift Preparer Penalty Cases SB/SE Estate and Gift Tax issued a memo for Chief, Estate and Gift Tax on May 8, 2009 supplementing IRM 4.25.1. The memo provides guidance to all our estate tax attorneys about the procedures for the assertion of the IRC section 6694 and IRC section 6695 penalties. The memo expires on May 8, 2010. 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. Examining Process - Part 4 (continued) Another page of Examination activities relating to small business, self-employed, large and mid-size businesses, employee plans, exempt organizations and government entities |
|
Page Last Reviewed or Updated: August 21, 2009