TaxProcedureA resource from TIN Comply
Sources

Sources: the IRM sections behind every page

The Internal Revenue Manual provisions, with the revision verified, and where each is used on this site.

Every page on TaxProc is written from primary sources: the Internal Revenue Manual, the Internal Revenue Code, Treasury regulations, IRS forms, instructions, publications and revenue procedures. Each direct quotation is checked against the saved text of its source before a page is published. The table lists every IRM provision the site relies on, the revision verified, and the pages that use it.

IRM provisionRevisionUsed on
IRM 1.25.1, Exhibit 1.25.1-1, How to Make a Referral to the Office of Professional Responsibility06-01-2010Office of Professional Responsibility
IRM 1.25.1.4, Referral to the Office of Professional Responsibility06-01-2010Office of Professional Responsibility
IRM 3.11.3 Exhibit 3.11.3-16, Form 6001 (Letter 12C) Correspondence Action Sheet10-24-2025Letter 12C (return incomplete)
IRM 3.11.3.5.2.2, Correspondence When Not Sending Return Back to the Taxpayer01-23-2025Letter 12C (return incomplete)
IRM 3.11.3.5.3.2, No Reply/Incomplete Reply/Undeliverable Correspondence01-01-2026Letter 12C (return incomplete)
IRM 3.11.6.15.1.1.11, General Welfare and Disaster Relief Payments04-08-2024CP2057: possible missing income
IRM 3.12.3.35, No Reply to Correspondence01-01-2026Letter 12C (return incomplete)
IRM 3.12.37.6.4.1.2, Input of Correspondence01-01-2026Letter 12C (return incomplete)
IRM 3.12.37.6.4.2, Correspondence Suspense File01-01-2027Letter 12C (return incomplete)
IRM 3.13.2.4.8, Form 8822-B, Change of Address or Responsible Party - Business06-30-2025EIN responsible party changes
IRM 3.13.2.4.8.2, Form 8822-B - Change of Responsible Party06-30-2025EIN responsible party changes
IRM 3.13.2.4.9, CP 148A and CP 148B, Dual Notice of Address Change06-30-2025EIN responsible party changes
IRM 3.13.2.8.5.1, ERS Action Code 347 - Revenue Procedure 2013-3001-21-2025Late S election relief
IRM 3.13.2.10.5, Correspondence Referred from Accounts Management/EIN Function01-01-2018Closing a business
IRM 3.13.2.10.7, Going Out of Business, No Longer Liable, or Not Liable01-01-2025Closing a business
IRM 3.13.2.10.8, Resuming Business after Being Inactive or Change from Non-Employing to Employer01-01-2018Closing a business
IRM 3.13.2.21, Form 1128 - Application to Adopt, Change or Retain a Tax Year01-01-2026Changing a tax year (Form 1128)
IRM 3.13.2.21.1, Form 1128 - Processing Location01-21-2025Changing a tax year (Form 1128)
IRM 3.13.2.21.2, Form 1128 - Timeliness01-01-2021Section 9100 relief, Changing a tax year (Form 1128)
IRM 3.13.2.21.3, Form 1128 - Completeness01-21-2025Changing a tax year (Form 1128)
IRM 3.13.2.21.3.4, Form 1128 - Line 1, Type of Applicant01-01-2023Changing a tax year (Form 1128)
IRM 3.13.2.21.3.5, Signature01-01-2025Changing a tax year (Form 1128)
IRM 3.13.2.21.6, Form 1128 - Transaction Codes01-01-2024Changing a tax year (Form 1128)
IRM 3.13.2.21.7, Approval of Form 1128 - Procedures01-01-2020Changing a tax year (Form 1128)
IRM 3.13.2.21.8, Denial of Form 1128 - Transaction Codes01-01-2016Changing a tax year (Form 1128)
IRM 3.13.2.23, Form 2553, Election by a Small Business Corporation, and Related Transactions/CPs01-01-2024Late S election relief, Form 2553
IRM 3.13.2.23.1, Completeness of Form 255306-30-2025Form 2553
IRM 3.13.2.23.3, Timeliness of an Election06-22-2023Late S election relief, Form 2553
IRM 3.13.2.23.4, Revenue Procedure 2013-3001-01-2025Late S election relief
IRM 3.13.2.23.4.1, Replies to Rev. Proc. 2013-30 Correspondence02-28-2024Late S election relief
IRM 3.13.2.23.6, Processing Procedures for Approved Form 255301-21-2025Late S election relief
IRM 3.13.2.23.9, Procedures for a Denied Form 255302-13-2020Form 2553
IRM 3.13.2.23.12, Inadvertent Terminations, Late and Invalid Elections01-01-2020Inadvertent S terminations, Late S election relief
IRM 3.13.2.23.13, Re-Election Within Five Years01-01-2021Inadvertent S terminations
IRM 3.13.2.23.14, Correspondence Regarding Form 2553 Issues01-01-2021Inadvertent S terminations
IRM 3.13.2.23.17, Termination of S-Election03-08-2023Inadvertent S terminations
IRM 3.13.2.23.18, Processing the Termination01-04-2021Inadvertent S terminations
IRM 3.13.2.23.19, Transaction Codes for QSSTs and ESBTs01-01-2019Late QSub, ESBT, QSST elections
IRM 3.13.2.23.20, Qualified Subchapter S Trust01-01-2024Late QSub, ESBT, QSST elections
IRM 3.13.2.23.21, Timeliness of a QSST01-01-2020Late QSub, ESBT, QSST elections
IRM 3.13.2.23.22, Electing Small Business Trust (ESBT)01-01-2024Late QSub, ESBT, QSST elections
IRM 3.13.2.23.23, QSST or ESBT Election Conversion01-01-2020Late QSub, ESBT, QSST elections
IRM 3.13.2.24.6, Late Election Relief01-01-2025Late QSub, ESBT, QSST elections
IRM 3.13.2.24.8, QSub Terminations01-21-2025Late QSub, ESBT, QSST elections
IRM 3.13.2.27, Form 8832, Entity Classification Election03-06-2019Late Form 8832 relief, Form 8832
IRM 3.13.2.27.1, Entities eligible to file Form 883201-01-2024Late Form 8832 relief, Form 8832
IRM 3.13.2.27.2, Form 8832 Default Classification Rules01-01-2018Late Form 8832 relief, Form 8832
IRM 3.13.2.27.3, Timeliness of Form 883201-01-2024Late Form 8832 relief, Form 8832
IRM 3.13.2.27.4, Completeness01-01-2025Late Form 8832 relief, Form 8832
IRM 3.13.2.27.6, Relief for a Late Filed Form 883201-01-2018Section 9100 relief, Late Form 8832 relief, Form 2553, Form 8832
IRM 3.13.2.27.7, Ineligible filers01-01-2024Late Form 8832 relief
IRM 3.13.2.27.9, Procedures for a Denied Form 883203-07-2022Form 8832
IRM 3.13.2.27.10, Request to Withdraw Classification Election01-01-2024Form 8832
IRM 3.13.5.32, Form 56, Notice Concerning Fiduciary Relationship05-22-2025Form 56 (fiduciary notice)
IRM 3.13.5.32.1, Termination or Substitution of Fiduciary Relationship01-01-2021Form 56 (fiduciary notice)
IRM 3.14.1.3.2, CP Notice Types01-01-2026CP11 (math error, balance due), CP12 (math error, refund change), CP14 (first balance due), CP22A (adjustment, balance due), CP71 (annual balance reminder)
IRM 3.14.1.6.11.17, Innocent Spouse Claim Freeze (L-)01-01-2016CP71 (annual balance reminder)
IRM 3.14.1.6.12, Reviewing Math Error Notices (CP 10 through CP 25)10-30-2025CP23, CP24, CP25 (estimated payments)
IRM 3.14.1.6.12.6.6, CP 23, CP 24, and CP 25 Notice Disposition (with Math Errors)10-30-2025CP23, CP24, CP25 (estimated payments)
IRM 3.14.1.6.13, Reviewing Estimated Tax (ES) Discrepancy Notices10-30-2025CP23, CP24, CP25 (estimated payments)
IRM 3.14.2.6.9, CP 161 (CP 861 Spanish) Balance Due Notice - Non-Math Error01-01-2025CP161: business balance due, Notice decoder
IRM 3.14.2.6.10, CP 162 Series Balance Due - Non-Math Error Notices02-05-2024CP162 series: 1065/1120-S penalties, Notice decoder
IRM 3.14.2.6.10.1, CP 162 Failure to File Electronic Partnership Return01-01-2026CP162 series: 1065/1120-S penalties
IRM 3.17.10.2.1, Timely Processing for Dishonored Checks12-04-2023Dishonored payment penalty (6657)
IRM 3.17.10.2.20, Initial Processing of Form 228701-01-2013Dishonored payment penalty (6657)
IRM 3.17.10.2.20.2, Assessing a Dishonored Check Penalty12-04-2023Dishonored payment penalty (6657)
IRM 4.2.1.6, Reopening of Closed Cases09-23-2022Closing an exam
IRM 4.2.5.6, Requests for Open Examination File and Workpapers03-16-2022Getting the exam file, Third-party contacts
IRM 4.8.2.9.2.1, Unagreed Appeals Cases04-14-2015Appeals and the statute, IRS Independent Office of Appeals
IRM 4.8.9.2, Notice of Deficiency Definition08-11-2016Notice of deficiency, Letter 3219: 90-day letter
IRM 4.8.9.3, Criteria for Issuance07-09-2013Notice of deficiency
IRM 4.8.9.4, When Issued08-11-2016Notice of deficiency
IRM 4.8.9.9.2.1, Last Known Address01-10-2023Notice of deficiency
IRM 4.8.9.9.2.2, Clear and Concise Notification10-13-2020Notice of deficiency
IRM 4.8.9.9.2.9, APO/FPO Addresses06-19-2015Tax Court petition deadline
IRM 4.8.9.11.2, Dating Notices01-10-2023Notice of deficiency
IRM 4.8.9.12.2, Power of Attorney07-09-2013Notice of deficiency
IRM 4.8.9.12.3, Records of Mailing01-10-2023Notice of deficiency, Tax Court petition deadline
IRM 4.8.9.12.4, Consequences of an Incorrectly Mailed Notice01-10-2023Assessment statute (IRC 6501), Notice of deficiency
IRM 4.8.9.24.2, Errors Found in Statutory Notices of Deficiency, Examples of Possible Errors07-09-2013Tax Court petition deadline
IRM 4.8.9.24.4, Effect of an Invalid Statutory Notice of Deficiency06-19-2015Notice of deficiency
IRM 4.8.9.25.2.1, Notice of Deficiency Reconsideration Cases08-11-2016Notice of deficiency
IRM 4.8.9.26, Appeals Waiver of Jurisdiction in Notice of Deficiency Cases07-09-2013Notice of deficiency
IRM 4.8.9.27, United States Tax Court Petition Filed07-09-2013Notice of deficiency
IRM 4.8.9.27.1, Petition Mailed to IRS Office07-09-2013Notice of deficiency
IRM 4.8.9.28, Defaulted Notices07-09-2013Assessment statute (IRC 6501), Notice of deficiency
IRM 4.8.9.30, Rescinding Notices of Deficiency07-09-2013Notice of deficiency, CP3219A: AUR 90-day letter, How to respond to a notice, Letter 3219: 90-day letter
IRM 4.8.9.30.6, Agreement to Rescind Notice of Deficiency07-09-2013Notice of deficiency
IRM 4.10.1.2.2.2, Employee Contact Information08-24-2017Interviews and IRC 7521
IRM 4.10.2.2.1, Statute of Limitations09-09-2019Assessment statute (IRC 6501)
IRM 4.10.2.2.2, 26/27 Month Examination Cycle09-09-2019How IRS exams work
IRM 4.10.2.5.1, Conditions Allowing Survey of Returns After Assignment09-09-2019Closing an exam
IRM 4.10.2.8, Initial Contact: Overview11-04-2016How IRS exams work
IRM 4.10.2.8.1, Making Initial Contact09-29-2022How to respond to a notice, Letter 2205: field audit begins
IRM 4.10.2.8.1.1, Office Examination Initial Contact11-04-2016How IRS exams work, IDRs and IDR enforcement, Letter 2205: field audit begins
IRM 4.10.2.8.1.2, Field Examination Initial Contact09-09-2019How IRS exams work, IDRs and IDR enforcement, Letter 2205: field audit begins
IRM 4.10.2.8.2, Initial Telephone Conversation09-29-2022Letter 2205: field audit begins
IRM 4.10.2.8.3, No Response/No Show Procedures08-28-2025Letter 2205: field audit begins, Notice decoder
IRM 4.10.2.9.1, Scheduling the Initial Appointment with the Taxpayer and/or Representative09-09-2019Interviews and IRC 7521
IRM 4.10.2.9.2, Place and Time of Examination09-29-2022How IRS exams work
IRM 4.10.2.9.2.1, Place of examination (alternatives)02-11-2016Letter 2205: field audit begins
IRM 4.10.2.10.1, Requesting Information or Documents from the Taxpayer09-09-2019How IRS exams work, IDRs and IDR enforcement, IDR response cover letter
IRM 4.10.2.10.2, Authority to Request Books, Records, and Accountant's Workpapers01-17-2012IDRs and IDR enforcement, IRS summonses in exams, IDR response cover letter
IRM 4.10.2.13, Repetitive Audits02-11-2016Closing an exam
IRM 4.10.3.4, Interviews: Authority and Purpose05-03-2023Interviews and IRC 7521
IRM 4.10.3.4.1.1, Initial Interviews05-03-2023Interviews and IRC 7521
IRM 4.10.3.4.1.2, Subsequent Interviews05-03-2023Interviews and IRC 7521
IRM 4.10.3.4.1.3, Third-Party Interviews02-26-2016Interviews and IRC 7521
IRM 4.10.3.4.2, Preparation and Planning for Interviewing03-01-2003Interviews and IRC 7521
IRM 4.10.3.4.3.1, Taxpayer's Representative05-03-2023Interviews and IRC 7521
IRM 4.10.3.4.4, Where to Conduct Interviews05-03-2023Interviews and IRC 7521
IRM 4.10.3.4.5.1, Conducting the Interview02-26-2016Interviews and IRC 7521
IRM 4.10.3.4.5.2, Request for Representation - Suspension of Interview02-26-2016Interviews and IRC 7521
IRM 4.10.3.4.6, Documenting Interviews05-03-2023Interviews and IRC 7521
IRM 4.10.3.4.7.1, Taxpayer Requests for Audio Recording05-03-2023Interviews and IRC 7521
IRM 4.10.3.4.7.2, IRS Initiated Audio Recordings05-03-2023Interviews and IRC 7521
IRM 4.10.3.4.7.4, Taxpayer Request for IRS Recording or Transcript05-03-2023Getting the exam file, Interviews and IRC 7521
IRM 4.10.3.4.8, Mutual Commitment Date02-26-2016How IRS exams work
IRM 4.10.3.5.5.2, Other Inspections of the Taxpayer's Residence03-01-2003Interviews and IRC 7521
IRM 4.10.3.17, Correspondence Examination Procedures03-01-2003Correspondence exams, How IRS exams work
IRM 4.10.5.6.1, Analysis of Information Returns06-13-2017How IRS exams work
IRM 4.10.5.6.3, Backup Withholding06-13-2017Employment tax exams
IRM 4.10.6.4.4.1 to 4.10.6.4.4.3, Timing, Documentation and Abatement Approval08-25-2025Supervisory approval (6751(b))
IRM 4.10.7.5.1, Closing Phase of the Examination09-12-2022How IRS exams work, The RAR and Form 4549
IRM 4.10.7.5.5, Unagreed Cases09-12-2022How IRS exams work
IRM 4.10.7.5.6, SB/SE Fast Track Settlement03-03-2015Fast Track Settlement
IRM 4.10.7.5.6.1, Determining Eligibility03-03-2015Fast Track Settlement
IRM 4.10.7.5.6.2, When to Offer FTS03-03-2015Fast Track Settlement
IRM 4.10.7.5.6.3, Application Process03-03-2015Fast Track Settlement
IRM 4.10.7.5.6.4.3, SB/SE's Rejection of a Settlement Proposal03-03-2015Fast Track Settlement
IRM 4.10.7.5.6.4.4, Withdrawal from SB/SE FTS03-03-2015Fast Track Settlement
IRM 4.10.7.5.6.5, FTS Closing Procedures03-03-2015Fast Track Settlement
IRM 4.10.7.5.6.6, Ex Parte Communications03-03-2015Fast Track Settlement
IRM 4.10.8.2.1, Overview of Audit Reports09-13-2019The RAR and Form 4549
IRM 4.10.8.2.2, Preparation of Audit Reports08-28-2025Signing Form 870 or 4549, The RAR and Form 4549, Form 870
IRM 4.10.8.2.3, Issuance of Audit Reports08-28-2025The RAR and Form 4549, Supervisory approval (6751(b))
IRM 4.10.8.2.4.2, Execution and Receipt of Audit Reports and Waivers04-10-2023Signing Form 870 or 4549, The RAR and Form 4549
IRM 4.10.8.3.1, No-Change (No Adjustments)08-28-2025Closing an exam
IRM 4.10.8.3.2, No-Change with Adjustments Report Not Impacting Other Tax Year(s)04-10-2023Closing an exam
IRM 4.10.8.3.3, No-Change Report with Adjustments Impacting Other Tax Year(s) Filed, Delinquent or Not Due to be Filed03-25-2021Closing an exam
IRM 4.10.8.3.5, Letters Used in No-Change Cases04-10-2023Closing an exam
IRM 4.10.8.4.1.1, Deficiency Cases03-25-2021Closing an exam
IRM 4.10.8.4.5, Closing Letters for Agreed Cases08-28-2025Signing Form 870 or 4549, Closing an exam
IRM 4.10.8.5, Excepted Agreed Cases08-28-2025Fast Track Settlement, Signing Form 870 or 4549, Closing an exam, Form 870
IRM 4.10.8.6, Partially Agreed Cases03-25-2021Signing Form 870 or 4549, Closing an exam, Form 870
IRM 4.10.8.6.2.1, Partially Agreed Deficiency Cases - Prior to Request for Appeals Conference03-25-2021Closing an exam, Form 870
IRM 4.10.8.9, Reports For Cases Reopened By Examination06-10-2005Closing an exam
IRM 4.10.8.10.1, Inviting Claims in Overassessment Cases03-25-2021Amended returns during an exam, Signing Form 870 or 4549, Form 870
IRM 4.10.8.11, personal holding company waivers04-10-2023Form 870
IRM 4.10.8.12, Unagreed Case Procedures08-28-2025How to respond to a notice, Letter 950: field 30-day letter
IRM 4.10.8.12.1, 30-Day Letters04-10-2023Form 872 extensions, How IRS exams work, The RAR and Form 4549, How to respond to a notice, Letter 950: field 30-day letter
IRM 4.10.8.12.2, Unagreed Report Forms08-28-2025The RAR and Form 4549
IRM 4.10.8.12.4, Explanation of Items08-28-2025The RAR and Form 4549
IRM 4.10.8.12.5, Alternative Positions04-10-2023The RAR and Form 4549
IRM 4.10.8.12.8, Extension of Time to Respond03-25-2021IRS Independent Office of Appeals, The RAR and Form 4549, Formal protest letter
IRM 4.10.8.12.9.1, Additional Information Received04-10-2023The RAR and Form 4549, Letter 950: field 30-day letter
IRM 4.10.8.12.9.2, Full or Partial Agreement or Remittance03-25-2021Letter 950: field 30-day letter
IRM 4.10.8.12.9.3, Request for Appeals Conference08-28-2025Small case request, Closing an exam, The RAR and Form 4549, Letter 950: field 30-day letter, Formal protest letter
IRM 4.10.8.12.9.3.1, Timely Actions - Request for Appeals Conference09-13-2019Small case request
IRM 4.10.8.12.10, No Response to 30-Day Letter04-10-2023Closing an exam
IRM 4.10.8.13, Corrected Reports04-10-2023The RAR and Form 4549
IRM 4.10.8.14.3.4, Restricted Interest08-28-2025The RAR and Form 4549
IRM 4.10.8.14.13, Notice Under IRC Section 6404(g) - Suspension of Interest09-13-2019The RAR and Form 4549
IRM 4.10.9.2, Workpaper System04-22-2024Getting the exam file
IRM 4.10.9.5, Activity Record04-22-2024Getting the exam file
IRM 4.10.9.8.3, Workpapers: Disclosure04-22-2024Getting the exam file
IRM 4.10.11.2.1, Claims for Refund - General Requirements09-04-2020Amended returns during an exam
IRM 4.10.11.2.1.1, Claims for Refund - Required Form and Content09-04-2020Amended returns during an exam
IRM 4.10.11.2.3, Claims for Refund - Overview of Examiner's Responsibilities09-04-2020Amended returns during an exam
IRM 4.10.11.2.16, Claims for Refund - Post Examination Appeal Rights09-29-2022Amended returns during an exam
IRM 4.10.11.4.1, Audit Reconsiderations - General Requirements09-29-2022Audit reconsideration
IRM 4.10.11.5.1, Assessment Statute Expiration Date (ASED) - Considerations and Examiner's Responsibilities09-04-2020Amended returns during an exam
IRM 4.10.11.5.2, Refund Statute Expiration Date (RSED) - Consideration and Examiner's Responsibilities09-29-2022Amended returns during an exam
IRM 4.10.26.2.1, Net Rate Netting (Flora reference)08-27-2012Refund claims for paid penalties
IRM 4.11.52.2.1 and 4.11.52.2.2, Transferee At Law and In Equity05-13-2019Transferee liability (IRC 6901)
IRM 4.11.52.3, Assessment Statute of Limitations (SOL)05-13-2019Transferee liability (IRC 6901)
IRM 4.11.52.3.1, Consent to Extend the Transferee's SOL05-13-2019Transferee liability (IRC 6901)
IRM 4.11.52.4.2, Documentation Required for Transferee in Equity05-13-2019Transferee liability (IRC 6901)
IRM 4.11.52.5.2, Transferee Case File05-13-2019Transferee liability (IRC 6901)
IRM 4.11.52.5.3, Forms05-13-2019Transferee liability (IRC 6901)
IRM 4.11.55.3.1, Taxpayer's Presence Required05-29-2018Bypass of a representative
IRM 4.11.55.4, By-Pass of a Representative04-20-2010Bypass of a representative
IRM 4.11.55.4.1, Prior to Requesting a By-Pass04-20-2010Circular 230 duties, Bypass of a representative
IRM 4.11.55.4.2, Procedures for By-Passing a Representative04-20-2010Bypass of a representative
IRM 4.11.55.4.3, Use of Summons in Lieu of a By-Pass01-15-2005Bypass of a representative
IRM 4.11.55.5.2.1.2, Situations Which May Warrant a Referral04-20-2010Office of Professional Responsibility
IRM 4.11.55.5.2.2, Referral to the OPR, Procedures04-20-2010Office of Professional Responsibility
IRM 4.12.1.5.4, Statute Considerations11-26-2025Substitute for return and ASFR
IRM 4.12.1.8.4, Substitute for Return10-05-2010Substitute for return and ASFR
IRM 4.12.1.11.2, IRC 6020(b) Certification for a Substitute for Return10-05-2010Substitute for return and ASFR
IRM 4.12.1.25.1 through 4.12.1.25.4, No show/No response on Non-filer cases11-26-2025Substitute for return and ASFR
IRM 4.13.1.2, Overview12-10-2025Audit reconsideration, Audit reconsideration request
IRM 4.13.1.2.1, Criteria for Reconsideration12-10-2025Audit reconsideration, Audit reconsideration request
IRM 4.13.1.3.1, Research/Initial Case Screening12-10-2025Audit reconsideration, Audit reconsideration request
IRM 4.13.1.3.2, Function Responsible and Routing Instructions12-10-2025Audit reconsideration request
IRM 4.13.1.3.3, Role of Contact Employees when a Reconsideration Request is Received12-10-2025Audit reconsideration, Audit reconsideration request
IRM 4.13.1.4, Central Reconsideration Unit (CRU) General Information12-10-2025Audit reconsideration request
IRM 4.13.1.4.3, Special Circumstances12-10-2025Audit reconsideration
IRM 4.13.1.4.5, Cases Previously Closed by the IRS Independent Office of Appeals12-10-2025Audit reconsideration, Signing Form 870 or 4549, Audit reconsideration request
IRM 4.13.1.4.6, Controlling the Case12-10-2025Audit reconsideration
IRM 4.13.1.4.9, First Read Procedures12-10-2025Audit reconsideration
IRM 4.13.1.4.9.1, Requests Not to be Worked12-10-2025Audit reconsideration, Audit reconsideration request
IRM 4.13.1.4.13, Examiner Procedures12-10-2025Audit reconsideration
IRM 4.13.1.4.13.1, No Documentation12-10-2025Audit reconsideration
IRM 4.13.1.4.13.2, Insufficient/Partial Documentation12-10-2025Audit reconsideration
IRM 4.13.1.4.14.3, Closing Procedures - Full Disallowance12-10-2025Audit reconsideration
IRM 4.13.1.4.17, Statute of Limitations12-10-2025Audit reconsideration
IRM 4.13.1.4.18, Appeal Rights12-10-2025Audit reconsideration
IRM 4.13.1.4.18.1, Request for Appeals12-10-2025Audit reconsideration, Audit reconsideration request
IRM 4.13.1.5, Exam SFR Reconsiderations12-10-2025Audit reconsideration
IRM 4.19.2.4.6.6, CP 3219A (Statutory Notice) Responses10-28-2024CP3219A: AUR 90-day letter
IRM 4.19.2.4.6.6.1, Agreed CP 3219A Responses09-23-2025CP3219A: AUR 90-day letter, How to respond to a notice
IRM 4.19.3.1.1, Background08-22-2017CP2000 (underreporter proposal)
IRM 4.19.3.2.1.1, Taxpayer Rights Background and Importance of the Statutory Notice of Deficiency10-02-2024CP2000 (underreporter proposal), CP3219A: AUR 90-day letter, How to respond to a notice
IRM 4.19.3.7, Determination of CP 2501 Issuance10-10-2025CP2501 (underreporter inquiry)
IRM 4.19.3.21.1, CP 250110-10-2025CP2501 (underreporter inquiry)
IRM 4.19.3.21.2, CP 200010-10-2025CP2000 (underreporter proposal), CP2501 (underreporter inquiry)
IRM 4.19.3.22, No Response/Undeliverables09-01-2003CP2000 (underreporter proposal)
IRM 4.19.3.22.1, No Response BT 8410-10-2025CP3219A: AUR 90-day letter, How to respond to a notice
IRM 4.19.3.23, Taxpayer Responses09-30-2014CP2000 response letter
IRM 4.19.3.23.1, Taxpayer Responses - Overview10-10-2025CP2000 response letter
IRM 4.19.3.23.1.4, Accuracy-Related Penalties11-29-2023CP2000 (underreporter proposal), CP2000 response letter
IRM 4.19.3.23.1.5, Policy Statement P-21-310-10-2025CP2000 (underreporter proposal)
IRM 4.19.3.23.1.8, Independent Office of Appeals04-25-2025CP2000 response letter
IRM 4.19.3.23.1.15, Deposits to Stop the Accrual of Interest - IRC 660310-02-2024CP2000 (underreporter proposal)
IRM 4.19.3.23.1.21, Letters From a Third-Party and Authorization From a Valid Power of Attorney (POA)10-10-2025CP2000 (underreporter proposal), CP2000 response letter
IRM 4.19.3.23.1.25, Identity Theft (IDT) Claims - Overview10-02-2024CP2000 (underreporter proposal)
IRM 4.19.3.23.1.25.4, AUR IDT Liaison Responsibilities10-10-2025CP2000 (underreporter proposal)
IRM 4.19.3.23.2.5, Universal Case10-10-2025CP2000 (underreporter proposal), CP2501 (underreporter inquiry)
IRM 4.19.3.23.7, Agreed Responses10-10-2025CP2000 (underreporter proposal), CP2501 (underreporter inquiry), CP2000 response letter
IRM 4.19.3.23.8, Partially Agreed Responses10-10-2025CP2000 response letter
IRM 4.19.3.23.9.3, Extension Requests (Correspondence)11-29-2023CP2000 (underreporter proposal), CP2501 (underreporter inquiry), CP2000 response letter
IRM 4.19.3.23.9.6, Payer Contacts10-10-2025CP2000 response letter
IRM 4.19.3.23.10, Correspondence10-10-2025CP2000 (underreporter proposal)
IRM 4.19.3.23.11, Disagreed Responses10-10-2025CP2000 (underreporter proposal), CP2000 response letter
IRM 4.19.3.26.12, Aging Cases in Batch Type 91 and 9209-01-2005CP2000 (underreporter proposal)
IRM 4.19.3.27, AUR Reconsideration (RECON) Cases01-21-2025CP2000 (underreporter proposal)
IRM 4.19.13.2.3, Correspondence Examination Letters09-16-2024Correspondence exams, Notice decoder
IRM 4.19.13.2.4, Standard Suspense Periods for Correspondence Examination01-23-2026Correspondence exams, CP75 series (EITC audit by mail), Letter 3219: 90-day letter, Letter 525: 30-day letter, Letter 566: mail audit begins
IRM 4.19.13.4.1, Requesting Amended Returns04-06-2022Amended returns during an exam
IRM 4.19.13.8, Initial Contact04-06-2022Correspondence exams, Letter 566: mail audit begins
IRM 4.19.13.9, Power of Attorney and Other Third-Party Authorizations09-16-2024Letter 566: mail audit begins
IRM 4.19.13.11, Taxpayer Replies01-23-2026Correspondence exams
IRM 4.19.13.11.1, Taxpayer Responses - Prior to Status 2409-16-2024Correspondence exams, How to respond to a notice, Letter 525: 30-day letter
IRM 4.19.13.11.2, Taxpayer Responses - After Status 2409-16-2024Correspondence exams, Letter 3219: 90-day letter, Notice decoder
IRM 4.19.13.11.7, Taxpayer Requests Additional Time to Respond04-06-2022Correspondence exams, How to respond to a notice, Letter 525: 30-day letter, Letter 566: mail audit begins
IRM 4.19.13.13, No Response Cases09-16-2024Correspondence exams, Letter 3219: 90-day letter, Letter 525: 30-day letter, Letter 566: mail audit begins
IRM 4.19.13.14, Statutory Notices07-30-2020Letter 3219: 90-day letter
IRM 4.19.13.14.1, RRA 98 Section 3201(d) Joint Notices02-09-2018Letter 3219: 90-day letter
IRM 4.19.13.15, Undeliverable Mail04-06-2022Correspondence exams
IRM 4.19.13.16, Transfer to Area Office08-10-2023Correspondence exams
IRM 4.19.13.17, Appeals - Non-Docketed Cases09-16-2024Correspondence exams, How to respond to a notice, Letter 3219: 90-day letter, Letter 525: 30-day letter
IRM 4.19.13.26, Taxpayer Advocate Service (TAS) Procedures04-06-2022Correspondence exams
IRM 4.19.13.33, Taxpayer Digital Communications (TDC) - Secure Messaging04-06-2022Correspondence exams
IRM 4.19.13.33.1, Letters Sent for TDC Correspondence Examination04-06-2022Letter 525: 30-day letter, Letter 566: mail audit begins
IRM 4.19.13.34, Taxpayer Digital Communications (TDC) - Text Chat Assistance01-23-2026Correspondence exams
IRM 4.19.14.4, Program Description (project codes and initial contact letters)11-21-2025CP75 series (EITC audit by mail)
IRM 4.19.14.5, RPS Casework Procedures (overview of the CP 75 notice series)11-21-2025CP75 series (EITC audit by mail)
IRM 4.19.14.7.1, 2/10 Year Ban Guidelines for Correspondence Examination Technicians11-21-2025CP75 series (EITC audit by mail)
IRM 4.19.20.1.1, Background12-13-2018Correspondence exams
IRM 4.19.20.2.1, ACE processing01-01-2026Letter 566: mail audit begins
IRM 4.23.3.2, Sources of SB/SE Employment Tax Examinations08-26-2025Employment tax exams
IRM 4.23.3.8.2.2, Scope of an Employment Tax Examination08-26-2025Employment tax exams
IRM 4.23.5.2, IRC 743608-14-2020Employment tax exams
IRM 4.23.5.2.2, IRC 7436 Issues11-22-2017Employment tax exams
IRM 4.23.5.3.1, Section 530 Relief11-22-2017Employment tax exams
IRM 4.23.5.3.3, Establishing Section 530 Relief11-22-2017Employment tax exams
IRM 4.23.5.7.1, Control Test12-10-2013Employment tax exams
IRM 4.23.5.7.3, Corporate Officers11-22-2017S corp reasonable compensation
IRM 4.23.5.7.3.1, Corporate Officers and IRC 743611-22-2017S corp reasonable compensation
IRM 4.23.5.7.3.2, Officer Compensation Issue Development11-22-2017S corp reasonable compensation
IRM 4.23.6.2, Introduction (CSP)02-13-2024Employment tax exams
IRM 4.23.6.6, Eligible CSP Employment Tax Cases12-21-2017Employment tax exams
IRM 4.23.6.9, CSP & Officer Compensation Procedures02-13-2024S corp reasonable compensation
IRM 4.23.6.14.1, CSP Settlement Offers04-22-2014Employment tax exams
IRM 4.23.6.14.2, CSP Offer Acceptance is Voluntary03-01-2003Employment tax exams
IRM 4.23.6.19, Voluntary Classification Settlement Program (VCSP)12-21-2017Employment tax exams
IRM 4.23.8.3.1, Interest-Free Audit Adjustment04-17-2024Employment tax exams, Signing Form 870 or 4549
IRM 4.23.8.5.1, Reduced Tax Rates Under IRC 350904-17-2024Employment tax exams
IRM 4.23.23.3.2.2, Employee Retention Credit Claims and Sick and Family Leave Credit Claims04-03-2023ERC examinations
IRM 4.25.2.5.6, Form 481010-08-2020Estate closing letters, 4810 and 5495
IRM 4.25.2.5.7, Form 549510-20-2023Estate closing letters, 4810 and 5495
IRM 4.25.2.5.10, Closing Letters and Account Transcript Requests10-20-2023Estate closing letters, 4810 and 5495
IRM 4.25.2.5.10.1, Closing Letter Requests (partly redacted)10-20-2023Estate closing letters, 4810 and 5495
IRM 4.26.16.3.11, Delinquent FBAR Filing Procedures06-24-2021Delinquent IIRs and FBARs
IRM 4.26.16.3.12, Amending a Filed FBAR06-24-2021Delinquent IIRs and FBARs
IRM 4.31.2.1.1, Background04-10-2023TEFRA procedures
IRM 4.31.2.1.6, Terms/Definitions/Acronyms04-10-2023TEFRA procedures
IRM 4.31.2.2.1, Determine if a Partnership is TEFRA or Non-TEFRA04-10-2023TEFRA procedures
IRM 4.31.2.2.2, Identification of TEFRA Partnerships04-10-2023TEFRA procedures
IRM 4.31.2.2.3, Election to be Covered by the TEFRA Procedures04-20-2017TEFRA procedures
IRM 4.31.2.2.5, Form 1065, Schedule B TEFRA Checkbox06-20-2013TEFRA procedures
IRM 4.31.2.2.6, Determining and Identifying the Number of Partners10-01-2010TEFRA procedures
IRM 4.31.2.2.8, Key Cases Controlled as Both TEFRA and Non-TEFRA04-10-2023TEFRA procedures
IRM 4.31.2.3.1, Initiating Timely Examination of Key Case Returns04-10-2023TEFRA procedures
IRM 4.31.2.3.6, Identification of the Tax Matters Partner (TMP)04-20-2017TEFRA procedures
IRM 4.31.2.3.7, Issuing the NBAP Letter to the Tax Matters Partner04-20-2017TEFRA procedures
IRM 4.31.2.3.7.4, 45 Day Rule06-20-2013TEFRA procedures
IRM 4.31.2.3.11, Securing Agreements from the TMP and the Partners04-20-2017TEFRA procedures
IRM 4.31.2.3.11.1, Consistent Settlement04-20-2017TEFRA procedures
IRM 4.31.2.3.15, Affected Items Requiring Key Case and Investor Level Determinations04-10-2023TEFRA procedures
IRM 4.31.2.5.1, TEFRA Statute of Limitations05-31-2005TEFRA procedures
IRM 4.31.2.5.2, Extension of Statute at the Partnership Level04-20-2017TEFRA procedures
IRM 4.31.2.5.6, Suspension of Statute With Issuance of FPAA04-10-2023TEFRA procedures
IRM 4.31.5.14.1.4.4.8, Asserting the IRC 6699 Penalty05-17-2022CP162 series: 1065/1120-S penalties
IRM 4.31.9.1.2, Authority01-24-2024BBA audit regime overview
IRM 4.31.9.1.6, Terms/Definitions/Acronyms (authorized person)05-08-2026Partnership representative
IRM 4.31.9.1.7, Related Resources01-24-2024Amended return or AAR
IRM 4.31.9.2, General Guidelines05-08-2026BBA audit regime overview
IRM 4.31.9.3, Delinquent Return and Substitute for Return (SFR)05-08-2026Amended return or AAR, BBA penalties, Electing out of BBA
IRM 4.31.9.3.1, Processing a Delinquent Partnership Return05-08-2026BBA adjustment period (6235)
IRM 4.31.9.5, Partnerships in Bankruptcy or Partnerships That Cease to Exist01-24-2024BBA collection and partner liability
IRM 4.31.9.6, BBA Scope, Adjustments at the Partnership Level05-08-2026BBA audit regime overview
IRM 4.31.9.6.1, Non-Chapter 1 Taxes10-29-2021BBA audit regime overview, BBA adjustment period (6235)
IRM 4.31.9.6.9, Auditing Chapters 3 & 405-08-2026Push-out election (Form 8988)
IRM 4.31.9.7, Planning the Examination05-08-2026BBA exam process, BBA adjustment period (6235)
IRM 4.31.9.7.2, Mandatory Referral to the BBA Point of Contact (POC)05-08-2026BBA AAR (Form 8082), Electing out of BBA
IRM 4.31.9.7.3, Determine if a Partnership is Subject to the BBA Regime05-08-2026BBA audit regime overview
IRM 4.31.9.7.3.1, Extending BBA Procedures to Other Entities05-08-2026Amended return or AAR
IRM 4.31.9.7.4, Election Out of the BBA, Tax Periods Beginning On or After 1/1/201805-08-2026Electing out of BBA
IRM 4.31.9.7.4.1, Determining if an Election Was Made Timely05-08-2026Electing out of BBA
IRM 4.31.9.7.4.2.1, Criterion #1, Partnership May Only Have Certain Types of Partners05-08-2026Electing out of BBA
IRM 4.31.9.7.4.2.2, Criterion #2, Partnerships Required to Furnish 100 or Fewer Schedule K-1s05-08-2026Electing out of BBA
IRM 4.31.9.7.4.3, Determination that an Election Out of the BBA is Invalid05-08-2026Electing out of BBA
IRM 4.31.9.7.5, Revocation of the Election Out05-08-2026Electing out of BBA
IRM 4.31.9.7.6, Partnership Representative (PR)05-08-2026Form 8082, Form 8979, Partnership representative
IRM 4.31.9.7.6.1, Substantial Presence in the United States01-24-2024Form 8979, Partnership representative
IRM 4.31.9.7.6.2, Form 897905-08-2026Form 8979, Partnership representative
IRM 4.31.9.7.6.3, Multiple Designations by the Partnership Within the 90-day Period05-08-2026Form 8979, Partnership representative
IRM 4.31.9.7.6.4, Form 8979 and Examiner Responsibilities05-08-2026Form 8979
IRM 4.31.9.7.6.6, Opportunity for the Partnership to Timely Designate a PR05-08-2026Partnership representative
IRM 4.31.9.7.6.7, No PR Designation in Effect05-08-2026Partnership representative
IRM 4.31.9.7.6.8, IRS's Selection of a PR05-08-2026Partnership representative
IRM 4.31.9.7.7, Administrative Adjustment Request (AAR) and Other Subsequent Filings05-08-2026Form 8082, BBA AAR (Form 8082), Amended return or AAR
IRM 4.31.9.7.7.1, Basic Configurations for AARs05-08-2026Form 8082, Form 8980, Form 8986, BBA AAR (Form 8082), Forms 8985 and 8986
IRM 4.31.9.7.7.2, AAR Exam Scope05-08-2026BBA AAR (Form 8082)
IRM 4.31.9.7.8, Initiate Taxpayer Contact (Letter 2205-D)05-08-2026BBA exam process
IRM 4.31.9.7.10, Form 2848, Power of Attorney (POA)05-08-2026Partnership representative
IRM 4.31.9.8.1, Notice of Administrative Proceeding (NAP)05-08-2026BBA exam process
IRM 4.31.9.8.1.2, Withdrawal of the NAP05-08-2026BBA exam process
IRM 4.31.9.8.2, Consistency Principle05-08-2026Amended return or AAR, Tiered partnerships
IRM 4.31.9.8.2.2, Math Error Correction05-08-2026Forms 8985 and 8986, Tiered partnerships
IRM 4.31.9.8.2.4, A Partner Files Inconsistently with the Partnership Return and Provides Notice05-08-2026Amended return or AAR
IRM 4.31.9.8.4, Statute of Limitations (SOL) on Making Adjustments05-08-2026BBA adjustment period (6235)
IRM 4.31.9.8.4.1, Overview of IRC 6235(a)05-08-2026BBA AAR (Form 8082), BBA adjustment period (6235)
IRM 4.31.9.8.4.2, When to Extend the IRC 6235(a)(1) Statute10-29-2021BBA adjustment period (6235)
IRM 4.31.9.8.4.3, Form 872-M05-08-2026BBA adjustment period (6235)
IRM 4.31.9.9, Resolving the Examination10-29-2021BBA exam process
IRM 4.31.9.9.2, Partnership Adjustments and Imputed Underpayment (IU)05-08-2026BBA audit regime overview, Imputed underpayment
IRM 4.31.9.9.2.1, Imputed Underpayment (IU)05-08-2026Imputed underpayment
IRM 4.31.9.9.2.2.1 to 4.31.9.9.2.2.5, Groupings, Recharacterization and Zero Adjustments10-29-2021 and 05-08-2026Imputed underpayment
IRM 4.31.9.9.2.3, Second Step in Computing the IU05-08-2026Imputed underpayment
IRM 4.31.9.9.2.4 to 4.31.9.9.2.6, Third to Fifth Steps10-29-2021Imputed underpayment
IRM 4.31.9.9.2.7.1, Special IU Recalculation Rules05-08-2026Imputed underpayment
IRM 4.31.9.9.2.9, Consistent Application of IRS Discretion to Treat an Adjustment as Zero05-08-2026Imputed underpayment
IRM 4.31.9.9.2.10, Partnership Treatment and Allocation of Adjustments that do not Result in an IU05-08-2026Imputed underpayment, Modification (Form 8980), Push-out election (Form 8988), Tiered partnerships
IRM 4.31.9.9.3.2, Form 886-A or Lead Sheets for Imputed Underpayment Amount (IUA)05-08-2026Imputed underpayment
IRM 4.31.9.9.3.3, Penalties and Interest05-08-2026BBA collection and partner liability, BBA penalties
IRM 4.31.9.9.5, Available Alternative Dispute Resolutions (ADRs) for BBA Partnerships05-08-2026BBA exam process
IRM 4.31.9.10.1, Summary Report Package05-08-2026BBA exam process
IRM 4.31.9.10.2, 30-day Letter Package05-08-2026BBA exam process, BBA Appeals and Tax Court
IRM 4.31.9.10.3, Notice of Proposed Partnership Adjustment (NOPPA) Package05-08-2026BBA exam process
IRM 4.31.9.11, Case Disposition Procedures05-08-2026BBA exam process
IRM 4.31.9.11.6, BBA Imminent Statute Procedures05-08-2026BBA adjustment period (6235)
IRM 4.31.9.13, Early Elections05-08-2026TEFRA procedures
IRM 4.31.13.2, Intake Procedures08-29-2025Modification (Form 8980)
IRM 4.31.13.5.1, Statutes of Limitations08-29-2025BBA collection and partner liability, BBA adjustment period (6235), Forms 8985 and 8986, Modification (Form 8980), Tiered partnerships
IRM 4.31.13.6, Critical Deadlines08-29-2025Form 8988, BBA AAR (Form 8082), BBA audit regime overview, Forms 8985 and 8986, Push-out election (Form 8988)
IRM 4.31.13.8, Modification Request Processing, Calculation and Determination Package08-29-2025Form 8980, Modification (Form 8980)
IRM 4.31.13.8.1, Imputed Underpayment Amount (IUA) Calculator08-29-2025Form 8980
IRM 4.31.13.8.2, Approval or Disapproval of Requested Modification08-29-2025Form 8980, Modification (Form 8980)
IRM 4.31.13.9.3.1, Modification Determination, Appeals Procedures08-29-2025BBA Appeals and Tax Court, Modification (Form 8980)
IRM 4.31.13.9.3.2, FPA Package Post Appeals08-29-2025BBA Appeals and Tax Court
IRM 4.31.13.10, Notice of Final Partnership Adjustment (FPA)08-29-2025BBA exam process
IRM 4.31.13.10.1, Receipt of Form 898108-29-2025Form 8980, Modification (Form 8980)
IRM 4.31.13.10.2.1, Preparing Letters 5933 and 5933-A08-29-2025Push-out election (Form 8988)
IRM 4.31.13.11, Pushout Procedures for Form 8988, Form 8985/8986 and Form 898908-29-2025Form 8985, Form 8986, Form 8988, Forms 8985 and 8986, Push-out election (Form 8988), Push-out (8988 / 8986) checklist
IRM 4.31.13.11.1, Receipt and Review of Form 898808-29-2025Form 8988, Push-out election (Form 8988), Push-out (8988 / 8986) checklist
IRM 4.31.13.11.2, Receipt and Processing of Form 8985 and Form 8986 for AP08-29-2025Form 8985, Form 8986, Forms 8985 and 8986, Push-out election (Form 8988), Push-out (8988 / 8986) checklist
IRM 4.31.13.11.3, Receipt and Review of PTP PO Packages or Form 8985 Indicating IU Payment08-29-2025Form 8985, Form 8986, Forms 8985 and 8986, Tiered partnerships
IRM 4.31.13.11.4, PTP Pushout Completeness Check After EDD08-29-2025Form 8985, Forms 8985 and 8986, Tiered partnerships
IRM 4.31.13.12.4, Disposal Codes08-29-2025BBA collection and partner liability
IRM 4.31.13.12.5, BBA Reason Codes08-29-2025BBA collection and partner liability
IRM 4.31.13.12.6, BBA Technical Assistance Requests (TAR), Form 387008-29-2025Amended return or AAR
IRM 4.31.13.13.1, Issuance of Form 15057, Agreement to Rescind Notice of FPA08-29-2025BBA exam process
IRM 4.31.13.13.4, Receipt and Review of Form 8989, Revocation of PO Election08-29-2025Form 8988, Push-out election (Form 8988)
IRM 4.31.13.13.5, IRC 6232(f) Assessments08-29-2025BBA collection and partner liability
IRM 4.31.13.13.8, BBA IRC 6603 Deposits08-29-2025Push-out election (Form 8988)
IRM 4.32.2.12.10.1.1, Penalty Computations (Form 8278 and MFT 13/55)06-08-2012CP215: civil penalty assessed
IRM 4.46.1.2.1, Issue-Based Principles12-13-2018LB&I examinations
IRM 4.46.1.3.2, Establishing Issue-Driven Timelines09-29-2026LB&I examinations
IRM 4.46.3.2.1, LB&I Examination Issue Selection and Collaboration Process (ISCP)01-23-2023LB&I examinations
IRM 4.46.3.4.1, Third-Party Contacts01-19-2022Third-party contacts
IRM 4.46.3.6, Opening Conference/Meeting12-18-2018LB&I examinations
IRM 4.46.3.6.7, Materiality Threshold Discussions03-14-2016LB&I examinations
IRM 4.46.3.7.1.1, The 30-Day Window Expectation01-04-2024Amended returns during an exam, LB&I examinations
IRM 4.46.3.7.2, Guidelines for Reviewing LB&I Claims01-04-2024LB&I examinations
IRM 4.46.3.9, Examination Plan08-28-2025LB&I examinations
IRM 4.46.3.9.1, Elements of an Examination Plan08-28-2025LB&I examinations
IRM 4.46.4.7.1, General IDR Procedures09-23-2021IDRs and IDR enforcement, IDR response cover letter
IRM 4.46.4.7.3, IDR Enforcement Process09-06-2023IDRs and IDR enforcement, LB&I examinations, IDR response cover letter
IRM 4.46.4.11, Written Acknowledgment of the Facts (AOF)09-23-2021LB&I examinations
IRM 4.46.4.11.3, Issue the Draft Form 886-A with a Pro-Forma AOF IDR12-13-2018IDRs and IDR enforcement
IRM 4.46.4.13, Notice of Proposed Adjustment (NOPA)12-13-2018LB&I examinations
IRM 4.46.4.13.1, NOPA Response Date12-13-2018LB&I examinations
IRM 4.46.4.13.3, Taxpayer's Written Response to Unagreed Issues12-13-2018LB&I examinations
IRM 4.46.5.4.2.6, Fast Track Settlement (FTS)12-13-2018Fast Track Settlement, LB&I examinations
IRM 4.46.5.7.1, Types of Examination Reports Based on Agreement11-28-2023LB&I examinations, Closing an exam
IRM 4.46.5.7.3, 30-Day Letter Follow-up12-03-2025LB&I examinations
IRM 4.46.6.7, Examination Reports09-23-2025The RAR and Form 4549
IRM 4.51.4.5.4.4, Case Accepted for Fast Track and Assigned in Appeals02-09-2021Fast Track Settlement, LB&I examinations
IRM 4.63.3.1.1.2, Streamlined Filing Compliance Procedures (Streamlined Procedures)04-21-2025Streamlined procedures (SDOP/SFOP)
IRM 4.63.3.16, Forms for Streamlined Procedures04-21-2025Streamlined procedures (SDOP/SFOP)
IRM 4.63.3.17, Streamlined Procedures04-21-2025Streamlined procedures (SDOP/SFOP)
IRM 4.63.3.17.2.1, Determining ASED for Streamlined Cases04-21-2025Delinquent IIRs and FBARs, Streamlined procedures (SDOP/SFOP)
IRM 4.63.3.17.2.3.1, Inputting Certifications04-21-2025Streamlined procedures (SDOP/SFOP)
IRM 4.63.3.18.1, VDP Requirements04-21-2025Voluntary Disclosure Practice
IRM 4.63.3.18.2, Penalty Framework04-21-2025Voluntary Disclosure Practice
IRM 4.63.3.18.2.1, Penalty Deviation04-21-2025Voluntary Disclosure Practice
IRM 4.63.3.18.3, Disclosure Period04-21-2025Voluntary Disclosure Practice
IRM 4.63.3.18.13.2, Other International Information Returns (IIRs)04-21-2025Delinquent IIRs and FBARs, Voluntary Disclosure Practice
IRM 5.1.1.10.1, Operation of IDRS06-11-2026The IRS collection process
IRM 5.1.1.12.1, Third Party Contacts06-11-2026Revenue officers
IRM 5.1.9.3.1, Notice of Collection Due Process (CDP) Hearing Rights10-19-2023CDP hearings, Form 12153 (CDP hearing), Letter 3172: lien filed (CDP), LT11 / Letter 1058 (CDP levy notice)
IRM 5.1.9.3.2, Request for CDP Hearing Rights08-28-2025CDP hearings, Form 12153 (CDP hearing), LT11 / Letter 1058 (CDP levy notice), CDP request attachment, Client notice intake form
IRM 5.1.9.3.2.1, Timeliness of the CDP Hearing Request08-28-2025CDP hearings, Equivalent hearings, Form 12153 (CDP hearing), CDP request attachment
IRM 5.1.9.3.2.2, Equivalent Hearing (EH) and Timeliness of EH Requests10-19-2023Equivalent hearings, Form 12153 (CDP hearing), How to respond to a notice, Letter 3172: lien filed (CDP), LT11 / Letter 1058 (CDP levy notice)
IRM 5.1.9.3.2.3, Perfection of Hearing Requests08-28-2025Form 12153 (CDP hearing)
IRM 5.1.9.3.3, Processing CDP and EH Requests08-28-2025CDP hearings, Form 12153 (CDP hearing), LT11 / Letter 1058 (CDP levy notice)
IRM 5.1.9.3.5.1, Levy Action during the Period of the CDP or EH08-28-2025CDP hearings, Equivalent hearings, Form 12153 (CDP hearing)
IRM 5.1.9.3.6, Suspension of Collection Statute of Limitations02-07-2014CDP hearings, Equivalent hearings, Innocent spouse relief, Form 12153 (CDP hearing)
IRM 5.1.9.3.9, Appeals Determination08-28-2025CDP hearings, Equivalent hearings, Form 12153 (CDP hearing)
IRM 5.1.9.3.10, Tax Court Appeal06-24-2014CDP hearings, Form 12153 (CDP hearing)
IRM 5.1.9.3.12, Jurisdiction Retained by Appeals08-28-2025CDP hearings
IRM 5.1.9.3.13, Jeopardy Levy, State Income Tax Levy Program (SITLP), and Federal Payment Levy Program (FPLP)08-30-2018CP504 (notice of intent to levy)
IRM 5.1.9.3.14, Disqualified Employment Tax Levy (note identifying the CP 504 as the Status 58 notice)08-28-2025CP503 (second reminder), CP504 (notice of intent to levy), LT11 / Letter 1058 (CDP levy notice)
IRM 5.1.9.3.15, Hearing Requests with Frivolous, Delaying or Impeding Issues08-28-2025CDP request attachment
IRM 5.1.9.4, Collection Appeals Program (CAP)08-28-2025Collection Appeals Program (CAP), Currently not collectible, Federal tax liens, The IRS collection process, Levies and wage garnishment, Form 9423 (CAP appeal), CAP statement (Form 9423)
IRM 5.1.9.4.1, Exclusions from CAP08-28-2025Collection Appeals Program (CAP), Equivalent hearings, Form 911 (Taxpayer Advocate), Form 9423 (CAP appeal), CAP statement (Form 9423)
IRM 5.1.9.4.2, Request for a CAP Appeal08-28-2025Collection Appeals Program (CAP), Levies and wage garnishment, Form 9423 (CAP appeal), Form 9465 (installment agreement), CAP statement (Form 9423)
IRM 5.1.9.4.3, Sending CAP Request to Appeals08-28-2025Collection Appeals Program (CAP), Form 9423 (CAP appeal), CAP statement (Form 9423)
IRM 5.1.9.4.4, CAP Process08-28-2025Collection Appeals Program (CAP), Equivalent hearings, Form 9423 (CAP appeal), CAP statement (Form 9423)
IRM 5.1.10.3, Initial Contact Process04-24-2025Revenue officers
IRM 5.1.10.3.2, Initial Investigative Interview04-24-2025Collection information statements, The IRS collection process, Revenue officers
IRM 5.1.10.7, Taxpayer Rights04-24-2025Revenue officers
IRM 5.1.10.7.1, Rights During Interviews04-24-2025Revenue officers
IRM 5.1.10.7.2, Right to Retain Representation04-24-2025Revenue officers
IRM 5.1.10.7.3, Other Taxpayer Rights11-20-2017Revenue officers
IRM 5.1.11.7.1, enforcement period for delinquent returns (Policy Statement 5-133)08-14-2025CP259 (business return not filed), CP518 (final notice, no return), CP59 (no return on file), LT16 (please call us)
IRM 5.1.12.18, Private Debt Collection Accounts11-15-2023Private debt collection
IRM 5.1.12.18.1, Qualified Tax Collection Contracts11-15-2023Private debt collection
IRM 5.1.12.18.2, Statutory Exclusions to Private Debt Collection Criteria04-13-2022Private debt collection
IRM 5.1.12.18.3, Private Collection Agencies08-01-2024Private debt collection
IRM 5.1.12.18.5, Taxpayer Request to Cease Working with the PCA04-13-2022Private debt collection
IRM 5.1.12.18.6, Revenue Officer Request to Recall Account from the PCA04-13-2022Private debt collection
IRM 5.1.12.18.7, Case Resolution with Related Entity Assigned to a PCA04-13-2022Private debt collection
IRM 5.1.12.26, Form 1127, Application for Extension to Pay Due to Financial Hardship09-20-2012Form 1127 (extension to pay)
IRM 5.1.12.26.1, Processing Form 1127 Applications11-15-2023Form 1127 (extension to pay)
IRM 5.1.12.26.2, Returning Form 1127 as Nonprocessable12-20-2017Form 1127 (extension to pay)
IRM 5.1.12.26.3, Approving or Denying Form 1127 Applications12-20-2017Form 1127 (extension to pay)
IRM 5.1.12.26.4, Processing Approved Form 1127 Applications11-15-2023Form 1127 (extension to pay)
IRM 5.1.15.7.1, Social Security Administration-Combined Annual Wage Reconciliation (SSA-CAWR)03-17-2025CP215: civil penalty assessed
IRM 5.1.19.1.1, Background12-18-2023Collection statute (CSED)
IRM 5.1.19.2, Transaction Codes that Affect the CSED04-26-2018Transcript analyzer
IRM 5.1.19.2.1, Transaction Codes that Carry Their Own CSED05-05-2026Transcript analyzer
IRM 5.1.19.2.2, IDRS Transaction Codes That Suspend Or Extend A CSED05-23-2013Collection statute (CSED), Transcript analyzer
IRM 5.1.19.2.3, TC 550 Waiver Extension Definer Codes05-05-2026Collection statute (CSED)
IRM 5.1.19.3, Case Actions That Can Suspend And/Or Extend A CSED05-05-2026Collection statute (CSED), Statute date calculator, Transcript analyzer
IRM 5.1.19.3.1, Bankruptcy05-19-2016Collection statute (CSED)
IRM 5.1.19.3.1.1, Transaction Codes for Bankruptcy12-18-2023Transcript analyzer
IRM 5.1.19.3.2.2, Suit to Reduce Assessments to Judgment05-19-2016Collection statute (CSED)
IRM 5.1.19.3.3, Collection Due Process (CDP)04-26-2018Collection statute (CSED), CDP deadline calculator, Statute date calculator
IRM 5.1.19.3.4, Offer In Compromise (OIC)12-18-2023Collection statute (CSED), Partial payment agreements
IRM 5.1.19.3.4.1, Transaction Codes for Offer In Compromise12-18-2023Transcript analyzer, Transcript code decoder
IRM 5.1.19.3.5, Installment Agreements12-18-2023Collection statute (CSED), Partial payment agreements, Statute date calculator
IRM 5.1.19.3.5.1, Transaction Codes for Installment Agreements05-05-2026Collection statute (CSED), Transcript analyzer, Transcript code decoder
IRM 5.1.19.3.6, Relief From Joint And Several Liability On Joint Returns/Innocent Spouse04-26-2018Collection statute (CSED)
IRM 5.1.19.3.7, Taxpayer Living Outside the U.S.04-26-2018Collection statute (CSED)
IRM 5.1.19.3.9, Military Deferment04-26-2018Collection statute (CSED)
IRM 5.1.19.3.10, Wrongful Levy (Seizure)04-26-2018Collection statute (CSED)
IRM 5.1.19.3.13, Taxpayer Assistance Order (TAO)12-18-2023Collection statute (CSED)
IRM 5.1.19.4, CSED Payment Application11-22-2013Collection statute (CSED)
IRM 5.1.19.6, Collection Statute Review05-05-2026Collection statute (CSED)
IRM 5.1.23.3, Taxpayer Representation/Authorization10-18-2023Who can represent
IRM 5.1.23.4.2.3, Written Communication to a Taxpayer's Authorized Representative12-26-2019Bypass of a representative
IRM 5.1.23.6, By-Passing a Taxpayer's Authorized Representative10-18-2023Circular 230 duties, Bypass of a representative
IRM 5.1.23.6.1, By-Pass Warning Procedures12-26-2019Bypass of a representative
IRM 5.1.23.6.2, By-Pass Procedures12-26-2019Bypass of a representative
IRM 5.1.23.6.3, Procedures After By-Passing the Authorized Representative10-18-2023Bypass of a representative
IRM 5.1.23.6.3.1, Authorized Representative's Response12-26-2019Bypass of a representative
IRM 5.2.4.14.3, notice and TDA status yield categories10-17-2024CP14 (first balance due), CP501 (balance due reminder), CP503 (second reminder), CP504 (notice of intent to levy)
IRM 5.5.1.7, Fiduciary Authority03-18-2020Form 56 (fiduciary notice)
IRM 5.7.3.4, Basis for Liability Under IRC 667211-12-2010Trust fund recovery penalty
IRM 5.7.3.4.1, Establishing Responsibility08-06-2015Trust fund recovery penalty
IRM 5.7.3.4.1.1, Indicators of Responsibility04-13-2006Trust fund recovery penalty
IRM 5.7.3.4.1.2, Non-Owner Employees06-06-2025Trust fund recovery penalty
IRM 5.7.3.4.2, Establishing Willfulness07-24-2023Trust fund recovery penalty
IRM 5.7.3.6, Statutory Assessment Period11-12-2010Trust fund recovery penalty
IRM 5.7.3.7.2, Impact of Letter 1153 on Assessment Statute07-24-2023Trust fund recovery penalty
IRM 5.7.4.2.4, Form 418003-27-2023Trust fund recovery penalty, Letter 1153: proposed TFRP
IRM 5.7.4.2.6, Form 2751 signed during the investigation07-14-2023Letter 1153: proposed TFRP
IRM 5.7.4.3, Calculating the TFRP07-01-2025Trust fund recovery penalty
IRM 5.7.4.4, Payments by Responsible Person on Behalf of the Employer07-14-2023Trust fund recovery penalty
IRM 5.7.4.7, Notification of Proposed Assessment (Letter 1153)03-27-2023Trust fund recovery penalty, Letter 1153: proposed TFRP, Notice decoder
IRM 5.7.4.7.1, Increases to TFRP Amount after Letter 1153 Issuance03-27-2023Letter 1153: proposed TFRP
IRM 5.7.4.9, TFRP and Offers in Compromise11-12-2015Trust fund recovery penalty
IRM 5.7.5.4, Verification of Ability to Pay12-19-2023Trust fund recovery penalty
IRM 5.7.5.4.1, Nonassertion Based on Collectibility12-19-2023Trust fund recovery penalty
IRM 5.8.1.2.2, Policy05-25-2023Offer in compromise
IRM 5.8.1.12, Application Fee05-25-2023Doubt as to liability offers, Offer in compromise
IRM 5.8.1.13, deemed acceptance and periodic payment terms05-25-2023Form 656
IRM 5.8.1.14.2, Receipt of Doubt as to Liability Offers (Other than PLET or TFRP)05-25-2023Doubt as to liability offers
IRM 5.8.1.15.2, Basis for Compromise09-02-2025Doubt as to liability offers, Offer in compromise
IRM 5.8.1.15.4, Payments04-20-2021Offer in compromise
IRM 5.8.1.16, Withholding Collection05-25-2023Offer in compromise
IRM 5.8.2.3, Initial Processing06-14-2024Offer in compromise
IRM 5.8.2.4, Processability06-14-2024Form 656
IRM 5.8.2.4.1, Determining Processability06-14-2024Doubt as to liability offers, Offer in compromise, Form 656, Offer in compromise checklist
IRM 5.8.2.9, Sorts and Payment Processing06-14-2024Doubt as to liability offers
IRM 5.8.4.2, Effective Tax Administration (ETA) and Doubt as to Collectibility with Special Circumstances (DATCSC)04-25-2025Effective tax administration offers
IRM 5.8.4.3, Doubt as to Collectibility04-25-2025Offer in compromise, Reasonable collection potential
IRM 5.8.4.3.1, Components of Collectibility04-30-2015Reasonable collection potential
IRM 5.8.4.7.1, Offer Submitted Solely to Delay Collection04-25-2025Doubt as to liability offers, Offer in compromise
IRM 5.8.4.21.4, Doubt as to Liability (DATL)04-25-2025Doubt as to liability offers, Trust fund recovery penalty
IRM 5.8.4.21.4.1, Doubt as to Liability Issues during DATC Offer Investigation09-24-2020Doubt as to liability offers
IRM 5.8.5.2, Ability to Pay04-08-2024Reasonable collection potential
IRM 5.8.5.4, Equity in Assets09-24-2021Reasonable collection potential
IRM 5.8.5.4.1, Net Realizable Equity04-08-2024Reasonable collection potential, OIC RCP calculator
IRM 5.8.5.5, Jointly Held Assets04-08-2024Reasonable collection potential
IRM 5.8.5.7, Cash04-08-2024Reasonable collection potential
IRM 5.8.5.10, Retirement or Profit Sharing Plans04-08-2024Reasonable collection potential
IRM 5.8.5.12, Motor Vehicles, Airplanes, and Boats09-24-2021Reasonable collection potential
IRM 5.8.5.13, Real Estate04-23-2026Reasonable collection potential
IRM 5.8.5.15, Income-Producing Assets09-24-2021Reasonable collection potential
IRM 5.8.5.18, Dissipation of Assets09-24-2021Reasonable collection potential
IRM 5.8.5.20, Future Income04-08-2024Reasonable collection potential
IRM 5.8.5.22.1, Necessary Expenses10-22-2010Reasonable collection potential
IRM 5.8.5.23, Conditional Expenses09-30-2013Reasonable collection potential
IRM 5.8.5.24, Shared Expenses04-23-2026Reasonable collection potential
IRM 5.8.5.25, Calculation of Future Income09-24-2021Reasonable collection potential, OIC RCP calculator
IRM 5.8.6.2, Collateral Agreements06-25-2021Offer in compromise
IRM 5.8.6.2.1, Future Income10-19-2023Offer in compromise
IRM 5.8.7.1, Program Scope and Objectives06-23-2022Form 656
IRM 5.8.7.2, Returns12-20-2018Offer in compromise, Form 656
IRM 5.8.7.2.1, Not Processable Returns06-23-2022Form 656
IRM 5.8.7.2.2, Processable Returns04-24-2025Collection statute (CSED)
IRM 5.8.7.7.5, Rejection Appealed04-24-2025Offer in compromise, Form 656
IRM 5.8.7.10, Alternative Resolutions and Collection Assignment06-23-2022Offer in compromise
IRM 5.8.10.2.1, Offer in Compromise During Bankruptcy07-24-2024Bankruptcy and tax debts, Offer in compromise
IRM 5.8.10.7, Effect of Previous Offers on Collection Statute07-20-2020Offer in compromise
IRM 5.8.10.14, Taxpayer Files both Doubt as to Liability and Doubt as to Collectibility Offers03-10-2022Doubt as to liability offers, Effective tax administration offers
IRM 5.8.11.2, Overview04-11-2024Effective tax administration offers
IRM 5.8.11.3, Legal Basis for Effective Tax Administration OIC04-11-2024Effective tax administration offers
IRM 5.8.11.3.1, Economic Hardship04-11-2024Effective tax administration offers
IRM 5.8.11.3.2, Public Policy or Equity Grounds04-11-2024Effective tax administration offers
IRM 5.8.11.3.2.1, Public Policy or Equity Compelling Factors04-11-2024Effective tax administration offers
IRM 5.8.11.3.3, Compromise Would Not Undermine Compliance With Tax Laws09-23-2008Effective tax administration offers
IRM 5.8.11.4, Initial Processing of Effective Tax Administration Offers04-11-2024Effective tax administration offers
IRM 5.8.11.5.3, Determining an Acceptable OIC Amount - Economic Hardship04-11-2024Effective tax administration offers
IRM 5.8.11.5.3.1, Determining an Acceptable OIC Amount - Equity/Public Policy04-11-2024Effective tax administration offers
IRM 5.8.11.5.3.2, Determining an Acceptable OIC Amount (Fraudulent Acts of a PSP)04-11-2024Effective tax administration offers
IRM 5.9.2.10, The Effect of Bankruptcy on Collection06-20-2025Bankruptcy and tax debts
IRM 5.9.2.10.1, Bankruptcy Discharges and Collection06-20-2025Bankruptcy and tax debts
IRM 5.9.2.10.1.1, Exempt or Excluded Property01-13-2023Bankruptcy and tax debts
IRM 5.9.2.10.1.2, A Valid Tax Return01-13-2023Bankruptcy and tax debts
IRM 5.9.4.3, ASED/CSED09-05-2025Bankruptcy and tax debts
IRM 5.9.4.11, Offers in Compromise and Bankruptcy09-05-2025Bankruptcy and tax debts
IRM 5.9.4.18, Innocent Spouse Requests and Bankruptcy09-05-2025Bankruptcy and tax debts, Innocent spouse relief
IRM 5.9.4.20, Installment Agreements and Bankruptcy09-05-2025Bankruptcy and tax debts
IRM 5.9.17.8, Discharge and Exceptions to Discharge09-10-2024Bankruptcy and tax debts
IRM 5.11.1.2, Notice of Levy vs. Seizure07-07-2020Levies and wage garnishment
IRM 5.11.1.2.1, Appeals06-09-2023Levies and wage garnishment
IRM 5.11.1.3.2, Required Notices07-13-2026Levies and wage garnishment, CP14 (first balance due), CP501 (balance due reminder), CP503 (second reminder), CP504 (notice of intent to levy), LT11 / Letter 1058 (CDP levy notice)
IRM 5.11.1.3.2.1, Additional Assessment04-03-2025LT11 / Letter 1058 (CDP levy notice)
IRM 5.11.1.3.3, Satisfying the Notice Requirements07-07-2020CP504 (notice of intent to levy), LT11 / Letter 1058 (CDP levy notice)
IRM 5.11.1.3.3.1, Recognizing if ACS Issued Notice of Intent to Levy/Notice of a Right to a Hearing07-13-2026LT11 / Letter 1058 (CDP levy notice)
IRM 5.11.1.3.3.2, Recognizing if Automated Levy Programs Issued Notice of Intent to Levy/Notice of a Right to a Hearing07-13-2026CP504 (notice of intent to levy), CP90 (FPLP levy notice)
IRM 5.11.1.3.3.3, Issuing Notice of Intent to Levy/Notice of a Right to a Hearing in Field Collection07-13-2026LT11 / Letter 1058 (CDP levy notice)
IRM 5.11.2.3.1, Legal Basis for Releasing Levies12-26-2018Bankruptcy and tax debts, Levies and wage garnishment
IRM 5.11.2.3.1.4, Economic Hardship12-21-2020Levies and wage garnishment
IRM 5.11.2.3.2.1, Wrongful Levy08-01-2025Levies and wage garnishment
IRM 5.11.2.4.1, Current Authority for Returning Levied Property to the Taxpayer12-26-2018Levies and wage garnishment
IRM 5.11.2.4.2, Factors to Consider Before Returning a Levy Payment to the Taxpayer Due to Procedural Errors02-12-2018Levies and wage garnishment
IRM 5.11.4, Bank Levies (21-day holding period)02-15-2018Levies and wage garnishment
IRM 5.11.5.2, Employer Threatens to Fire Taxpayer Because of a Levy07-29-2025Levies and wage garnishment
IRM 5.11.5.3, Continuous Effect of Levy on Salary and Wages12-22-2020Levies and wage garnishment
IRM 5.11.5.4, Exempt Amount07-29-2025Levies and wage garnishment
IRM 5.11.5.4.1, Claiming the Exempt Amount07-29-2025Levies and wage garnishment
IRM 5.11.7.3.2.2, Exclusions, and Exhibit 5.11.7-3, FPLP Exclusion Criteria08-12-2011; transmittal 10-22-2024Currently not collectible
IRM 5.11.7.3.3.1, Case and Module Selection Process (TC 971 AC 060)10-22-2024CP90 (FPLP levy notice)
IRM 5.11.7.3.3.2, Matching Process (TC 971 AC 062)09-23-2016CP90 (FPLP levy notice)
IRM 5.11.7.3.3.3, FPLP Notice Process (TC 971 AC 069 or AC 169)09-23-2016CP90 (FPLP levy notice)
IRM 5.11.7.3.3.4, Levy Service Process09-23-2016CP504 (notice of intent to levy), CP90 (FPLP levy notice)
IRM 5.11.7.3.3.5, Levy Payment Process (TC 670 DPC 18 or DPC 19)07-01-2022CP90 (FPLP levy notice)
IRM 5.11.7.3.4, FPLP Generated Notice(s) and Appeal Rights09-23-2016CP90 (FPLP levy notice)
IRM 5.12.2.6, NFTL Filing Criteria10-14-2013Federal tax liens
IRM 5.12.3.2, Lien Release (Overview)07-15-2015Federal tax liens
IRM 5.12.3.4.1.1, Self-Releasing Lien07-15-2015Federal tax liens
IRM 5.12.3.5.1, Full Payment in Exchange for Immediate Lien Release07-15-2015Federal tax liens
IRM 5.12.3.5.3, Acceptance of an Offer in Compromise07-15-2015Federal tax liens, Offer in compromise
IRM 5.12.6.3, Collection Due Process for NFTL Filing01-19-2018Letter 3172: lien filed (CDP)
IRM 5.12.6.3.3, Judicial Review of Determination10-14-2013How to respond to a notice, Letter 3172: lien filed (CDP)
IRM 5.12.6.3.4, Suspension of Collection Period of Limitations10-14-2013Letter 3172: lien filed (CDP)
IRM 5.12.6.3.5, The CDP Notice (Letter 3172)01-14-2026Letter 3172: lien filed (CDP)
IRM 5.12.6.3.6, CDP Notice Time Frames01-19-2018Letter 3172: lien filed (CDP)
IRM 5.12.9.2, Withdrawal of the Filed Notice of Federal Tax Lien (Overview)09-06-2019Bankruptcy and tax debts, Federal tax liens, Form 12277
IRM 5.12.9.2.1, NFTLs and Credit Reports09-06-2019Federal tax liens
IRM 5.12.9.3, Conditions for NFTL Withdrawal10-14-2013Form 12277, Lien withdrawal request
IRM 5.12.9.3.1, Withdrawal for Premature or Inadvertent Filings12-07-2015Lien withdrawal request
IRM 5.12.9.3.2, Withdrawals in Installment Agreement Situations09-06-2019Federal tax liens, Form 12277, Lien withdrawal request
IRM 5.12.9.3.2.1, Special Provisions for Direct Debit Installment Agreements09-06-2019Federal tax liens, Form 12277, Lien withdrawal request
IRM 5.12.9.3.3, Withdrawal Will Facilitate Collection09-06-2019Form 12277, Lien withdrawal request
IRM 5.12.9.3.4, Best Interest Withdrawal Provisions09-06-2019Form 12277, Lien withdrawal request
IRM 5.12.9.4, Taxpayer Requests for Withdrawal09-06-2019Federal tax liens, Form 12277, Lien withdrawal request
IRM 5.12.9.5, Processing Withdrawal Requests09-06-2019Form 12277, Lien withdrawal request
IRM 5.12.9.8, Denying the Withdrawal Request09-06-2019Federal tax liens, Form 12277, Lien withdrawal request
IRM 5.12.9.9, Request for NFTL Withdrawal After Lien Release09-06-2019Federal tax liens, Form 12277
IRM 5.12.10.2, Certificates Relating to Liens (Overview)09-30-2015Federal tax liens, Form 14135
IRM 5.12.10.3, Discharge of Property09-30-2015Form 14135
IRM 5.12.10.3.1, Property Double the Amount of the Liability, IRC 6325(b)(1)09-30-2015Form 14135
IRM 5.12.10.3.2, Part Payment, IRC 6325(b)(2)(A)09-30-2015Form 14135
IRM 5.12.10.3.3, No Value, IRC 6325(b)(2)(B)09-30-2015Federal tax liens, Form 14135
IRM 5.12.10.3.3.1, No Value - Short Sales09-30-2015Form 14135
IRM 5.12.10.6.2, Facilitating Ultimate Collection - IRC 6325(d)(2)09-30-2015Federal tax liens
IRM 5.14.1.1.1, Background07-20-2026Installment agreements
IRM 5.14.1.2, Installment Agreements (Payment Plans) and Taxpayer Rights07-20-2026Collection information statements, Installment agreements, Revenue officers, Form 9465 (installment agreement)
IRM 5.14.1.3, Identifying Pending, Approved and Rejected Installment Agreement (Payment Plan) Proposals on IDRS07-20-2026Collection information statements, Installment agreements, Form 9465 (installment agreement)
IRM 5.14.1.4, Installment Agreement (Payment Plan) Acceptance and Rejection Determinations07-20-2026Currently not collectible, Installment agreements, The IRS collection process, Partial payment agreements, Simple payment plans (streamlined), Form 433-A, Form 433-F
IRM 5.14.1.4.1, Six-Year Rule and One-Year Rule07-20-2026Installment agreements, Collection Financial Standards, Form 433-A
IRM 5.14.1.4.3, Notice of Federal Tax Lien and Installment Agreements (Payment Plans)07-20-2026Installment agreements
IRM 5.14.1.5, Levy Restrictions and Installment Agreements (Payment Plans)07-20-2026Installment agreements, The IRS collection process
IRM 5.14.2.1, Program Scope and Objectives (PPIA two-year reviews)04-26-2019Form 433-A
IRM 5.14.2.1.1, Background04-26-2019Partial payment agreements
IRM 5.14.2.2, Overview04-26-2019Partial payment agreements
IRM 5.14.2.2.1, Partial Payment Installment Agreement Requirements10-18-2023Collection information statements, Partial payment agreements, Form 433-A
IRM 5.14.2.2.2, Asset Equity and Partial Payment Installment Agreements06-05-2025Partial payment agreements
IRM 5.14.2.2.3, Waiver Procedures for Partial Payment Installment Agreements01-01-2016Partial payment agreements
IRM 5.14.2.2.5, Group Manager Approval of Partial Payment Installment Agreements06-05-2025Partial payment agreements
IRM 5.14.2.2.6, Referrals from Campus04-26-2019Partial payment agreements
IRM 5.14.2.3, Collection Statute Expiration Date (CSED): Law, Policy and Procedures04-26-2019Collection statute (CSED), Partial payment agreements
IRM 5.14.2.3.2, CSED Expiration Legal References09-19-2014Partial payment agreements
IRM 5.14.5.1.1, Background07-21-2026Simple payment plans (streamlined)
IRM 5.14.5.1.5, Program Controls07-21-2026Simple payment plans (streamlined)
IRM 5.14.5.2, Simple Payment Plans07-21-2026Installment agreements, Simple payment plans (streamlined), Form 9465 (installment agreement), Installment agreement checker
IRM 5.14.5.3, Guaranteed Installment Agreements07-21-2026Installment agreements, Simple payment plans (streamlined), Installment agreement checker
IRM 5.14.5.4, Simple Payment Plans (Business Trust Fund)07-21-2026Simple payment plans (streamlined), Installment agreement checker
IRM 5.14.5.5, Disposition of Approved Installment Agreement (Payment Plan) Documents07-21-2026Simple payment plans (streamlined)
IRM 5.14.11.3, Reasons for Proposing Termination (Defaulting) of Installment Agreements01-01-2015CP521 (IA payment reminder), CP523 (IA default notice)
IRM 5.14.11.4, Defaults and Terminations: IDRS Monitored Agreements01-01-2015Collection statute (CSED), Installment agreements, CP523 (IA default notice)
IRM 5.14.11.5, Considerations after Default or Termination, Including Reinstatement01-01-2015CP521 (IA payment reminder), CP523 (IA default notice)
IRM 5.14.11.6, Lien Determinations: Defaulted/Terminated Installment Agreements01-01-2015CP523 (IA default notice)
IRM 5.14.11.7, Appeals of Defaulted and Terminated Agreements03-14-2022Collection statute (CSED), CP523 (IA default notice)
IRM 5.15.1.2, Overview and Expectations06-29-2026Collection information statements, Currently not collectible, Collection Financial Standards, The IRS collection process, Revenue officers, Form 433-A, Form 433-B, Form 433-F
IRM 5.15.1.3, Analyzing Financial Information06-29-2026Collection information statements, Form 433-A, Form 433-B, Form 433-F
IRM 5.15.1.4, Verifying Financial Information06-29-2026Collection information statements, Form 433-A, Form 433-B
IRM 5.15.1.5, Shared Expenses06-29-2026Collection information statements, Form 433-A
IRM 5.15.1.6, Internal Sources and Online Research06-29-2026Collection information statements
IRM 5.15.1.7, External Sources07-24-2019Collection information statements
IRM 5.15.1.8, Allowable Expense Overview07-24-2019Collection information statements, Collection Financial Standards
IRM 5.15.1.9, National Standards06-29-2026Collection Financial Standards
IRM 5.15.1.10.1, Housing and Utilities11-22-2021Collection Financial Standards
IRM 5.15.1.10.2, Transportation06-29-2026Collection Financial Standards
IRM 5.15.1.11, Other Expenses06-29-2026Collection Financial Standards
IRM 5.15.1.12, Determining Individual Income06-29-2026Collection information statements
IRM 5.15.1.21, Determining Equity in Assets06-29-2026Form 433-A
IRM 5.15.1.22, Jointly Held Assets08-29-2018Form 433-A
IRM 5.15.1.26.1, Digital assets reporting on collection information statements06-29-2026Form 433-A, Form 433-B, Form 433-F
IRM 5.15.1.28, Retirement or Profit Sharing Plans06-29-2026Form 433-A
IRM 5.16.1, Exhibit 5.16.1-2, Report of Currently Not Collectible Taxes, Part 1 (Reverse)03-03-2025Currently not collectible
IRM 5.16.1.1.2, Authority04-13-2021Currently not collectible
IRM 5.16.1.2, Currently Not Collectible Procedures03-03-2025Collection information statements, Currently not collectible, Partial payment agreements, Private debt collection
IRM 5.16.1.2.9, Hardship03-03-2025Currently not collectible, Passport certification
IRM 5.16.1.5, Managerial Approval04-13-2021Currently not collectible
IRM 5.16.1.6, Mandatory Follow-Up03-03-2025Currently not collectible
IRM 5.17.2.5.2.4, Tenancy by the Entirety03-05-2019Federal tax liens
IRM 5.17.2.5.8, Disclaimers and Renunciations01-08-2016Federal tax liens
IRM 5.17.14.2.1, Transferee Theory09-25-2020Transferee liability (IRC 6901)
IRM 5.17.14.3, Transferee Accountability in General10-26-2023Transferee liability (IRC 6901)
IRM 5.17.14.3.2, Collection from the Transferee is Secondary09-25-2020Transferee liability (IRC 6901)
IRM 5.17.14.3.3, Establishing Transferee Liability09-25-2020Transferee liability (IRC 6901)
IRM 5.17.14.3.3.1, Transferee Liability Directly Imposed on the Transferee (At Law)09-25-2020Transferee liability (IRC 6901)
IRM 5.17.14.3.3.2, Transferee Liability Based on Fraudulent Transfers (In Equity)09-25-2020Transferee liability (IRC 6901)
IRM 5.17.14.3.4, Extent of Transferee Liability09-25-2020Transferee liability (IRC 6901)
IRM 5.17.14.5.2, Assessing Liability Under IRC 690109-25-2020Transferee liability (IRC 6901)
IRM 5.17.14.5.2.1, Periods of Limitation and Extensions for Assessment Under IRC 690109-25-2020Transferee liability (IRC 6901)
IRM 5.17.14.5.3, Burden of Proof Under IRC 690109-25-2020Transferee liability (IRC 6901)
IRM 5.17.14.5.4, Establishing Transferee or Fiduciary Liability by Suit09-25-2020Transferee liability (IRC 6901)
IRM 5.17.14.5.5, Defenses to Transferee or Fiduciary Liability09-25-2020Transferee liability (IRC 6901)
IRM 5.18.1.1.2, Authority03-11-2020Substitute for return and ASFR
IRM 5.18.1.2, Automated Substitute for Return (ASFR) Program Overview03-11-2020Substitute for return and ASFR, CP2566 (ASFR 30-day proposal), CP3219N (ASFR notice of deficiency)
IRM 5.18.1.3.2, ASFR Criteria04-06-2016Substitute for return and ASFR
IRM 5.18.1.3.3, ASFR Prioritization09-11-2025Substitute for return and ASFR
IRM 5.18.1.6.3, Computing Tax Due, Penalties and Interest03-11-2020Substitute for return and ASFR, CP2566 (ASFR 30-day proposal)
IRM 5.18.1.6.5, Letter 2566 (30-Day Letter)04-06-2016Substitute for return and ASFR, CP2566 (ASFR 30-day proposal)
IRM 5.18.1.6.6, Statutory Notice of Deficiency (ASFR 90-Day Letter)09-11-2025Substitute for return and ASFR, CP2566 (ASFR 30-day proposal), CP3219N (ASFR notice of deficiency)
IRM 5.18.1.6.11.2, Status 00510-01-2005Substitute for return and ASFR, CP2566 (ASFR 30-day proposal)
IRM 5.18.1.6.11.53, Status 104: CLOSED, No Taxpayer Response (Default)03-11-2020CP3219N (ASFR notice of deficiency)
IRM 5.18.1.6.11.54, Status 105: CLOSED, Post 90 day letter, return secured03-11-2020CP3219N (ASFR notice of deficiency)
IRM 5.18.1.9.1.1, Typical Telephone Inquiries03-11-2020Substitute for return and ASFR, CP3219N (ASFR notice of deficiency)
IRM 5.18.1.9.2, Taxpayer Responses, Returns and Correspondence06-27-2023Substitute for return and ASFR
IRM 5.18.1.9.2.1.2, Clerical Procedures for Screening Reconsiderations09-11-2025Substitute for return and ASFR
IRM 5.18.1.9.2.3.14.6, Request to Rescind Statutory Notice of Deficiency03-11-2020CP3219N (ASFR notice of deficiency)
IRM 5.18.1.9.2.3.14.8, Taxpayer Agreed Response (30 or 90 Day)06-27-2023Substitute for return and ASFR
IRM 5.18.1.9.2.3.15, Returns06-27-2023Substitute for return and ASFR
IRM 5.18.1.9.2.3.16.1, Refund Statute Expiration Date (RSED)09-11-2025Substitute for return and ASFR
IRM 5.18.1.9.2.3.16.2, Assessment Statute Expiration Date (ASED)04-06-2016Substitute for return and ASFR
IRM 5.18.1.9.2.3.17, Penalties06-27-2023Substitute for return and ASFR, CP2566 (ASFR 30-day proposal)
IRM 5.19.1.3.2.1, General Transfer and Referral Information (LT11 title)05-22-2025LT11 / Letter 1058 (CDP levy notice), LT16 (please call us)
IRM 5.19.1.5.20.1, Private Debt Collection Overview05-01-2023Private debt collection
IRM 5.19.1.5.20.2.1, Private Debt Collection Account Identification12-05-2025Private debt collection
IRM 5.19.1.5.20.3, Private Debt Collection Criteria02-02-2021Private debt collection
IRM 5.19.1.5.20.3.1, Legislative Exclusions to Private Debt Collection Criteria02-02-2021Currently not collectible, Private debt collection
IRM 5.19.1.5.20.4, ACS and FA Taxpayer Contacts on Private Debt Collection Accounts03-03-2025Private debt collection
IRM 5.19.1.5.20.5, ACSS and CSCO Correspondence on Private Debt Collection Accounts07-09-2024Private debt collection
IRM 5.19.1.5.20.6, Payment Arrangements (PA) Granted by Private Collection Agencies11-18-2021Private debt collection
IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs)02-03-2026CP521 (IA payment reminder)
IRM 5.19.1.6.4.6, IA Payment Methods and User Fees (UF) Overview05-22-2025CP521 (IA payment reminder)
IRM 5.19.1.6.4.19, Revision/Reinstatement of IAs12-05-2025CP521 (IA payment reminder), CP523 (IA default notice)
IRM 5.19.2.3, IMF Return Delinquency Case Creation02-15-2022CP518 (final notice, no return), CP59 (no return on file)
IRM 5.19.2.6.1.1, notice status and the CP 518 timeline04-23-2021CP518 (final notice, no return), CP59 (no return on file)
IRM 5.19.2.6.4.3, IMF Automated Substitute for Return Program (ASFR) Referrals08-06-2018CP2566 (ASFR 30-day proposal), CP518 (final notice, no return), CP59 (no return on file)
IRM 5.19.2.6.4.5.4, IMF Taxpayer Liable10-07-2025CP518 (final notice, no return)
IRM 5.19.2.8.4, HINF Taxpayer Contact07-26-2023CP518 (final notice, no return)
IRM 5.19.2.9, Reminder (CP59R) and Soft Notices (CP59SN)10-07-2025CP59 (no return on file)
IRM 5.19.4.3.1, Pre-levy Requirements - E2 Processing07-10-2023LT11 / Letter 1058 (CDP levy notice), LT16 (please call us)
IRM 5.19.4.3.4, Levy Determination - (E3/E4 Processing)02-11-2022LT16 (please call us)
IRM 5.19.7.4.12, Acceptance of a DATL offer12-09-2024Doubt as to liability offers
IRM 5.19.7.10, Refund Recoupments12-09-2024Offer in compromise
IRM 5.19.8.2.1.1, Collection Appeal Rights and the Shared Responsibility Payment12-17-2019CP503 (second reminder)
IRM 5.19.9.3.1, SITLP Selection Criteria10-20-2016CP504 (notice of intent to levy)
IRM 5.19.17.2.4, CNC Unable to Pay - Hardship03-15-2023Currently not collectible
IRM 5.19.22.3.1, BMF Delinquency Case Creation07-07-2016CP259 (business return not filed), Letter 3164 (third-party contacts)
IRM 5.19.22.5.1.1, Accelerate and/or Delay To TDI Status 03 on BMF Accounts01-02-2015CP259 (business return not filed)
IRM 5.19.22.5.3, BMF Return Delinquency Responses and Inquiries06-13-2019CP259 (business return not filed)
IRM 5.19.22.5.3.1, BMF Response with No Returns01-02-2015CP259 (business return not filed)
IRM 5.19.22.5.3.1.3, BMF Taxpayer Liable05-09-2025CP259 (business return not filed)
IRM 5.19.25.2, Passport Certification Overview08-12-2020Passport certification
IRM 5.19.25.3, Seriously Delinquent Tax Debt01-24-2024Passport certification
IRM 5.19.25.4, Statutory Exclusions from Certification01-24-2024Passport certification
IRM 5.19.25.5, Discretionary Exclusions from Certification01-24-2024Currently not collectible, Passport certification
IRM 5.19.25.6, Identification of Levy on Certified Accounts08-12-2020Passport certification
IRM 5.19.25.7, Identification of Certified Seriously Delinquent Tax Debt01-24-2024Passport certification
IRM 5.19.25.8.1, Taxpayer Notification of Subsequent Certified Modules08-12-2020Passport certification
IRM 5.19.25.9, Certification Process01-24-2024Passport certification
IRM 5.19.25.10, Reversal of Certification01-24-2024Passport certification
IRM 5.19.25.10.1, Expedited Decertification01-24-2024Passport certification
IRM 5.19.25.11.1, Requirements and Considerations for Making a Recommendation to Revoke01-24-2024Passport certification
IRM 5.19.25.11.2, Making a Recommendation for Revocation01-24-2024Passport certification
IRM 5.19.25.12, Taxpayer Contacts01-24-2024Passport certification
IRM 5.19.25.13, Appeals Process and Judicial Review of Certification08-12-2020Passport certification
IRM 5.19.27.2, Payment Options02-25-2025BBA AAR (Form 8082), BBA collection and partner liability
IRM 5.19.27.3, Cross referencing BBA payment transcripts02-25-2025BBA collection and partner liability
IRM 5.19.27.3.1, BBA Identification02-25-2025BBA collection and partner liability
IRM 8.1.1.2, Accomplishing the Appeals Mission01-09-2024IRS Independent Office of Appeals
IRM 8.1.1.3.1, Some Exceptions to Appeals Authority01-09-2024Hazards of litigation settlements, IRS Independent Office of Appeals
IRM 8.1.1.4, Examination Cases Under Appeals Jurisdiction04-04-2014IRS Independent Office of Appeals, Tax Court petitions
IRM 8.1.1.4.2, No Immediate Tax Consequence Cases01-09-2024Formal protest letter
IRM 8.1.1.5, Collection Cases under Appeals Jurisdiction01-09-2024IRS Independent Office of Appeals
IRM 8.1.10.1, Program Scope and Objectives09-21-2021Ex parte rules
IRM 8.1.10.1.2, Authority09-21-2021Ex parte rules
IRM 8.1.10.1.4, Program Management and Review09-28-2017Ex parte rules
IRM 8.1.10.1.5, Terms and Definitions09-21-2021Ex parte rules
IRM 8.1.10.2, Communications Not Considered Ex Parte06-21-2012Ex parte rules
IRM 8.2.1.2, Written Protests and Small Case Requests in Protested Cases06-01-2021Formal protest letter, Small case request, Formal protest letter
IRM 8.2.1.4, Receipt of New Assignment by an Appeals Technical Employee (ATE)06-01-2021Appeals and the statute, Appeals conference, Small case request, Formal protest letter
IRM 8.2.1.5, Returning a Case to Examination - ATE07-20-2026Formal protest letter, IRS Independent Office of Appeals, Small case request, Formal protest letter
IRM 8.2.1.7.2, Verification of New Material or Request for Further Development - ATE06-01-2021Small case request
IRM 8.4.1.2, Introduction to Docketed Cases08-29-2025Tax Court petitions
IRM 8.4.1.3, Defining Docketed Cases09-13-2019Small tax case (S case), Tax Court petitions
IRM 8.4.1.3.1, Designations Identifying Types of Docketed Cases09-13-2019Small tax case (S case)
IRM 8.4.1.4, Jurisdiction of the Tax Court09-13-2019Tax Court petitions
IRM 8.4.1.5, Appeals' Authority Over Docketed Cases09-13-2019Tax Court petitions
IRM 8.4.1.9.1, Counsel (or Attorney) of Record in Docketed Cases02-16-2022IRS Independent Office of Appeals, Tax Court petitions
IRM 8.4.1.11, Settlement of Docketed Cases08-29-2025Tax Court petitions
IRM 8.6.1.1.1, Background02-27-2025IRS Independent Office of Appeals
IRM 8.6.1.2, New Receipts and Initial Case Actions07-01-2020Appeals conference, Formal protest letter, IRS Independent Office of Appeals, Mediation in Appeals, Small case request, Tax Court petitions, Form 12153 (CDP hearing), Form 12203 (Appeals review)
IRM 8.6.1.2.1, Taxpayer First Act Access to Case File02-27-2025IRS Independent Office of Appeals, Getting the exam file, Form 12203 (Appeals review)
IRM 8.6.1.2.1.1, Offering Case File Access02-27-2025Appeals conference, Small case request, Getting the exam file
IRM 8.6.1.2.1.2, Providing Case File Access02-27-2025Getting the exam file
IRM 8.6.1.4.3.1, ATE Case Actions for Secure Messaging02-27-2025Appeals conference, IRS Independent Office of Appeals
IRM 8.6.1.4.6, Relief from Separate Notice Requirements06-25-2015Appeals and the statute
IRM 8.6.1.5, Conference Techniques Used by Appeals Technical Employees (ATEs)10-01-2016Appeals conference
IRM 8.6.1.5.1, Conference Practice02-27-2025Appeals conference, IRS Independent Office of Appeals, Small case request, Form 12203 (Appeals review)
IRM 8.6.1.5.1.1, Circuit Riding09-25-2019Appeals conference
IRM 8.6.1.5.2, Change of Appeals Technical Employee (ATE) After Initial Contact10-01-2016IRS Independent Office of Appeals
IRM 8.6.1.5.3, Right of Consultation with Representative09-25-2019Appeals conference
IRM 8.6.1.5.3.2, Taxpayer Consultation with Representative09-25-2019Appeals conference
IRM 8.6.1.5.3.3, Bypass of a Representative09-25-2019Appeals conference
IRM 8.6.1.5.4, Participation in Conferences by IRS Employees10-01-2016Appeals conference, Ex parte rules
IRM 8.6.1.5.5, Video Conferences02-27-2025Appeals conference, IRS Independent Office of Appeals, Small case request
IRM 8.6.1.5.6, Virtual Service Delivery (VSD)07-01-2020Appeals conference
IRM 8.6.1.6, Audio and Stenographic Recording of Conferences10-01-2016Appeals conference
IRM 8.6.1.6.2, Recording Requirements09-25-2019Appeals conference
IRM 8.6.1.7, New Issues and Reopening Closed Issues09-25-2019IRS Independent Office of Appeals
IRM 8.6.1.7.1, Defining a New Issue10-01-2016Formal protest letter
IRM 8.6.1.7.2, General Guidelines10-01-2016Appeals conference, Formal protest letter, Hazards of litigation settlements, Tax Court petitions, Form 12203 (Appeals review)
IRM 8.6.1.7.3, Burden of Proof when Government Raises New Issues11-14-2013Tax Court petitions
IRM 8.6.1.7.4, Taxpayer Raises New Issue06-25-2015Appeals and the statute, Appeals conference, Formal protest letter
IRM 8.6.1.7.5, Taxpayer Provides New Information10-01-2016Appeals and the statute, Appeals conference, Formal protest letter, IRS Independent Office of Appeals, Small case request, Form 12203 (Appeals review)
IRM 8.6.1.7.6, Taxpayer Raises New Theory or Alternative Legal Argument10-01-2016Appeals conference
IRM 8.6.1.7.7, Jurisdiction Released10-01-2016Appeals conference
IRM 8.6.2.6.4.1, Unagreed Issues in the Appeals Case Memo (ACM)08-17-2017Formal protest letter, Hazards of litigation settlements
IRM 8.6.2.6.4.2, Resolved Based on Hazards of Litigation10-18-2007Hazards of litigation settlements
IRM 8.6.4.2, Fair and Impartial Settlements per Appeals Mission06-16-2020Formal protest letter, Hazards of litigation settlements
IRM 8.6.4.2.1, Mutual-Concession Settlements10-26-2007Hazards of litigation settlements, Signing Form 870 or 4549
IRM 8.6.4.2.2, Split-Issue Settlements06-16-2020Hazards of litigation settlements
IRM 8.6.4.2.3, Specific Dollar Settlements06-16-2020Hazards of litigation settlements, Small case request, Small tax case (S case)
IRM 8.6.4.2.4, Nuisance Value Settlements10-26-2007Hazards of litigation settlements
IRM 8.6.4.2.5, Judicial Attitude Towards Settlement06-16-2020Hazards of litigation settlements
IRM 8.6.4.2.6, Burden of Proof06-16-2020Hazards of litigation settlements, Small tax case (S case)
IRM 8.6.4.2.7, Case Evaluation for Settlement Purposes10-26-2007Appeals conference, Formal protest letter, Hazards of litigation settlements
IRM 8.6.4.2.9, Settlements That Affect Later Taxable Years10-26-2007Hazards of litigation settlements
IRM 8.6.4.2.10, Disagreements with Appeals Determinations06-16-2020Ex parte rules, Hazards of litigation settlements
IRM 8.6.4.4, Agreements Forms Secured in Appeals Cases06-16-2020Hazards of litigation settlements, Signing Form 870 or 4549
IRM 8.6.4.4.1, Distinction Between General and Special Agreement Forms10-26-2007Hazards of litigation settlements, IRS Independent Office of Appeals, Signing Form 870 or 4549
IRM 8.6.4.4.2, Use of Agreement Forms 870 and 454906-16-2020Signing Form 870 or 4549
IRM 8.6.4.4.3, Agreement Used When Taxpayer Requests Greater Finality10-26-2007Signing Form 870 or 4549
IRM 8.6.4.5.1, Modification of Agreement for Partial Agreement10-26-2007Signing Form 870 or 4549
IRM 8.6.4.6, Closing Agreement Form 866 and Form 90610-15-2005Closing an exam
IRM 8.7.1.7, Civil Cases Involving Department of Justice10-01-2012Refund suits and claims
IRM 8.7.1.8.1, Refund Suits with No Deficiency in Appeals Cases02-24-2017Refund suits and claims
IRM 8.7.1.8.2, Refund Suits with Disposition of Pending Claims02-24-2017Refund suits and claims
IRM 8.7.1.8.3, Refund Suits with Statutory Notice of Deficiency Issued02-24-2017Refund suits and claims
IRM 8.7.1.8.5, Refund Suits When Petition is Filed with US Tax Court02-24-2017Refund suits and claims
IRM 8.7.7.2, Receipt of Newly Assigned Case12-17-2019Refund suits and claims
IRM 8.7.7.3, Periods of Limitation in Claim and Overpayment Cases12-17-2019Refund suits and claims
IRM 8.7.7.3.2, Securing Statute Consents in Claim and Overassessment Cases10-16-2014Appeals and the statute
IRM 8.7.7.3.3, Form 907, Agreement to Extend the Time to Bring Suit12-17-2019Appeals and the statute, Refund suits and claims
IRM 8.7.7.4, New Issue Raised by Taxpayer in Appeals for Refund Claim Case12-17-2019Formal protest letter, Refund suits and claims
IRM 8.7.7.5, Closing Refund Claim Cases (No Additional Tax)12-17-2019Refund suits and claims
IRM 8.7.7.5.1, Reaching Agreement for Liability Issues12-17-2019Refund suits and claims
IRM 8.7.7.5.3.2, Unagreed Deficiency Cases With Overassessment Year(s)12-17-2019Refund suits and claims
IRM 8.7.7.7, Form 2297, Waiver of Statutory Notification of Claim Disallowance12-17-2019Refund suits and claims
IRM 8.7.7.7.2, Form 2297 Not to be Secured - Decision Within 6 Months12-17-2019Refund suits and claims
IRM 8.7.12.10.1.1, Appeals use of Form 870 and Form 870-AD06-10-2021Form 870
IRM 8.7.21.2, ESRP background12-23-2021Letter 226-J: ACA employer penalty
IRM 8.7.21.3, Appeals Technical Employee (ATE) - Receipt of ESRP Case02-26-2025Letter 226-J: ACA employer penalty
IRM 8.11.1.2.2, Types of Penalties Received in Appeals07-03-2019Appealing a penalty denial, Refund claims for paid penalties
IRM 8.11.1.2.7, Consideration of Penalty Cases11-19-2021Appealing a penalty denial
IRM 8.11.1.2.7.1, Reasonable Cause10-01-2012Appealing a penalty denial
IRM 8.11.1.2.7.5, Hazards of Litigation07-03-2019Appealing a penalty denial
IRM 8.11.4.2, Penalty Appeals (PENAP) Program11-18-2021Appealing a penalty denial
IRM 8.11.4.2.6, PENAP Consideration07-02-2019Appealing a penalty denial
IRM 8.19.12.11.1, Filing Actions10-30-2013TEFRA procedures
IRM 8.19.13, Docketed and Department of Justice Cases05-13-2025TEFRA procedures
IRM 8.19.14.1.4, Terminology10-19-2021Tiered partnerships
IRM 8.19.14.2.1, Appeals TEFRA/BBA Team (ATT)10-19-2021BBA Appeals and Tax Court
IRM 8.19.14.2.3, Receiving Case Files - BBA 30-Day Cases10-19-2021BBA audit regime overview, BBA Appeals and Tax Court, BBA adjustment period (6235)
IRM 8.19.14.2.5, Guidance for Appeals Technical Employees (ATE)10-19-2021BBA Appeals and Tax Court, Partnership representative
IRM 8.19.14.2.6, Closure of Substantive Issue Cases10-19-2021BBA audit regime overview, BBA Appeals and Tax Court
IRM 8.19.14.3, Administrative Adjustment Requests (AAR) for BBA Partnerships10-19-2021BBA AAR (Form 8082)
IRM 8.19.14.3.1, Overview (AARs for BBA Partnerships)10-19-2021Amended return or AAR
IRM 8.19.14.4, Notice of Proposed Partnership Adjustment (NOPPA)10-19-2021BBA exam process, BBA Appeals and Tax Court
IRM 8.19.14.5, Modification Requests for BBA Partnerships10-19-2021BBA Appeals and Tax Court, Modification (Form 8980)
IRM 8.19.14.6, Notice of Final Partnership Adjustment (FPA)10-19-2021BBA Appeals and Tax Court
IRM 8.19.14.6.5, FPA package contents10-19-2021Push-out (8988 / 8986) checklist
IRM 8.19.14.7, Docketed Case Procedures10-19-2021BBA Appeals and Tax Court
IRM 8.19.14.7.2, Filing of Petitions10-19-2021Push-out election (Form 8988)
IRM 8.20.5.24.7, IDRS/ISTS Controls07-01-2017CP71 (annual balance reminder)
IRM 8.21.3.2.1, New Receipts and Transfers08-31-2018Appeals and the statute, Formal protest letter, IRS Independent Office of Appeals, Small case request
IRM 8.21.3.2.1.1, Procedures to Update Statutes on ACDS08-28-2014Appeals and the statute
IRM 8.21.3.2.2, Monthly Statute Report for ATEs08-31-2018Appeals and the statute
IRM 8.21.3.2.3, Protecting the Statute08-28-2014Appeals and the statute
IRM 8.21.3.2.3.1, Protecting Statutes, General Guidelines08-31-2018Appeals and the statute
IRM 8.21.3.2.3.2, Protecting Statutes on Estate Tax Cases08-31-2018Appeals and the statute
IRM 8.21.3.2.3.3, Consent Processing08-31-2018Appeals and the statute
IRM 8.22.4.2.2, Summary of CDP Process09-24-2025CDP hearings
IRM 8.22.4.3, Equivalent Hearing (EH)05-12-2022Equivalent hearings
IRM 8.22.4.4, Collection's CDP Procedures09-24-2025Equivalent hearings
IRM 8.22.5.2.6, CDP Withdrawals08-31-2020CDP hearings
IRM 8.22.5.3.1, Determining Timeliness, General Procedures08-31-2020CDP deadline calculator
IRM 8.22.5.3.1.2, Determining Timeliness - Equivalent Hearing (EH)03-29-2012Equivalent hearings, CDP deadline calculator
IRM 8.22.5.3.2, Equitable Tolling12-03-2025CDP hearings, Equivalent hearings, CDP deadline calculator
IRM 8.22.5.3.2.2, If Equitable Tolling Criteria are Met12-03-2025Equivalent hearings
IRM 8.22.5.4.1, No Prior Involvement12-03-2025CDP hearings, Equivalent hearings
IRM 8.22.5.6.1, Types of Appeals Conferences08-31-2020CDP hearings
IRM 8.22.5.6.1.1, In-Person Conference When Ineligible for Collection Alternatives12-03-2025CDP hearings
IRM 8.22.5.6.1.2, In-Person Conference and Currently Not Collectible (CNC) Hardship08-31-2020Currently not collectible
IRM 8.22.5.8.1, Establishing Deadlines11-08-2013CDP hearings, Equivalent hearings
IRM 8.22.5.9, Collection Due Process Timeliness Determinations (CDPTD)12-03-2025Equivalent hearings
IRM 8.24.1.1.2, Authority09-03-2019Collection Appeals Program (CAP)
IRM 8.24.1.2, Distinctions Between CAP and Collection Due Process (CDP) Hearings09-28-2021Collection Appeals Program (CAP), Form 9423 (CAP appeal), CAP statement (Form 9423)
IRM 8.24.1.3, CAP Appeals09-28-2021Collection Appeals Program (CAP), Ex parte rules
IRM 8.24.1.3.1, Taxpayer Access to the Administrative File (CAP Cases)04-24-2026Collection Appeals Program (CAP)
IRM 8.24.1.3.3, Exclusions from CAP09-28-2021Collection Appeals Program (CAP), CAP statement (Form 9423)
IRM 8.24.1.3.4, Rejected, Modified, Proposed for Modification, Terminated and Proposed for Termination Installment Agreements under CAP09-03-2019Collection Appeals Program (CAP), CAP statement (Form 9423)
IRM 8.24.1.3.5, Collection Field CAP Cases08-20-2024Collection Appeals Program (CAP)
IRM 8.24.1.3.6, ACS CAP Cases08-20-2024Collection Appeals Program (CAP), Form 9423 (CAP appeal)
IRM 8.24.1.3.7, Accounts Management CAP Cases04-24-2026Collection Appeals Program (CAP)
IRM 8.24.1.3.8, Case Procedures under CAP04-24-2026Collection Appeals Program (CAP), Ex parte rules
IRM 8.24.1.3.9, CAP Premature Referrals04-24-2026Collection Appeals Program (CAP)
IRM 8.24.1.3.10, Effect of Decision under CAP09-03-2019Collection Appeals Program (CAP), Form 9423 (CAP appeal)
IRM 8.24.1.3.10.1, Disagreement with Appeals Decision12-02-2014Collection Appeals Program (CAP), Ex parte rules
IRM 8.25.1.4, TFRP pre-assessment protest timeliness12-07-2012How to respond to a notice, Letter 1153: proposed TFRP
IRM 8.25.1.5.2, Letter 1153 and the assessment statute07-17-2013Letter 1153: proposed TFRP
IRM 8.25.2.3.3.2, Valid Protest - Pre-Assessment (TBOR2) Appeal12-12-2012Letter 1153: proposed TFRP
IRM 8.25.2.3.3.2.1, Small Case Request02-08-2011Letter 1153: proposed TFRP
IRM 8.25.2.3.3.2.2, Formal Written Protest02-08-2011Letter 1153: proposed TFRP
IRM 8.26.1.3, Fast Track Settlement Authority for Appeals10-01-2012Fast Track Settlement
IRM 8.26.1.4, Benefits of Using LB&I FTS09-24-2013Fast Track Settlement
IRM 8.26.3.1, Program Scope and Objectives (Fast Track Mediation - Collection)09-27-2017Mediation in Appeals
IRM 8.26.3.3, Initiating the FTMC Process09-27-2017Mediation in Appeals
IRM 8.26.3.4, Case Eligibility in FTMC09-27-2017Mediation in Appeals
IRM 8.26.5.2, Introduction to Post Appeals Mediation (PAM) Procedures for Non-Collection Cases08-17-2015Mediation in Appeals
IRM 8.26.5.4, Scope of Mediation08-27-2010Mediation in Appeals
IRM 8.26.5.4.4, Cases/Issues Not Eligible for Mediation08-17-2015Mediation in Appeals
IRM 8.26.5.5.1, Filing Requirements08-17-2015Mediation in Appeals
IRM 8.26.9.2, Introduction to Post-Appeals Mediation Program for Collection Cases03-16-2015Mediation in Appeals
IRM 8.26.9.2.1, PAM Eligibility - OIC09-23-2020Mediation in Appeals
IRM 8.26.9.2.2, PAM Eligibility - TFRP03-16-2015Mediation in Appeals
IRM 9.5.11.9, Voluntary Disclosure Practice11-19-2025Voluntary Disclosure Practice
IRM 9.5.11.9.1, Voluntary Disclosure Process11-19-2025Voluntary Disclosure Practice
IRM 9.5.11.9.4, Disqualifying Factors11-19-2025Voluntary Disclosure Practice
IRM 9.5.11.9.7, Revocation of Voluntary Disclosure02-24-2025Voluntary Disclosure Practice
IRM 10.10.1.6.1, Accepting Images of Signatures and Digital Signatures in Certain Taxpayer Interactions08-12-2024Form 12153 (CDP hearing)
IRM 10.10.1.6.2, Accepting Electronic or Digital Signatures in lieu of Handwritten Signatures for Limited List of Tax Forms11-18-2021Form 12153 (CDP hearing)
IRM 11.3.2.4.7, Estates09-17-2020Form 56 and estates
IRM 11.3.2.4.11, Deceased Individuals09-17-2020Form 56 and estates
IRM 11.3.2.4.13, Attorney-in-Fact09-17-2020Form 56 and estates, Who can represent
IRM 11.3.13.1.1, Background10-05-2021Getting the exam file
IRM 11.3.13.2, Overview and Processing10-06-2025Getting the exam file
IRM 11.3.13.3, Definition of Agency Record10-06-2025FOIA request for the exam file
IRM 11.3.13.4.2.3, Exemption (b)(3) and IRC 610310-06-2025FOIA request for the exam file
IRM 11.3.13.4.2.4, Exemption (b)(3)10-06-2025Getting the exam file
IRM 11.3.13.4.2.6, Exemption (b)(5)10-06-2025Getting the exam file
IRM 11.3.13.4.2.8.1, Exemption (b)(7)(A)10-05-2021Getting the exam file, FOIA request for the exam file
IRM 11.3.13.5.1, FOIA Public Liaison10-06-2025Getting the exam file
IRM 11.3.13.5.3, Administrative Appeals10-06-2025Getting the exam file
IRM 13.1.7.2, Introduction to TAS Case Criteria03-09-2026Form 911 (Taxpayer Advocate), Taxpayer Advocate Service
IRM 13.1.7.3, TAS Case Criteria11-29-2023Form 911 (Taxpayer Advocate), Taxpayer Advocate Service
IRM 13.1.7.3.1, TAS Case Criteria 1-4, Economic Burden11-29-2023Form 911 (Taxpayer Advocate), Taxpayer Advocate Service
IRM 13.1.7.3.2, TAS Case Criteria 5-7, Systemic Burden03-09-2026Form 911 (Taxpayer Advocate), Taxpayer Advocate Service
IRM 13.1.7.3.3, TAS Case Criteria 8, Best Interest of the Taxpayer03-09-2026Taxpayer Advocate Service
IRM 13.1.7.3.4, TAS Case Criteria 9, TAS Public Policy03-09-2026Taxpayer Advocate Service
IRM 13.1.7.4, Exceptions to Taxpayer Advocate Service Criteria03-09-2026Form 14039 (identity theft), Form 911 (Taxpayer Advocate), Taxpayer Advocate Service
IRM 13.1.7.5, Same Day Resolution by Operations09-21-2021Taxpayer Advocate Service
IRM 13.1.10.11, Suspending Collection Action06-06-2025Form 911 (Taxpayer Advocate)
IRM 13.1.18.4, Time Frames for Taking Case Actions01-16-2024Form 911 (Taxpayer Advocate), Taxpayer Advocate Service
IRM 13.1.18.6, Initial Contact Completed by Case Advocates12-27-2023Taxpayer Advocate Service
IRM 13.1.20.3, Determining When to Issue a Taxpayer Assistance Order11-26-2025Taxpayer Advocate Service
IRM 13.1.20.4, Terms of a TAO11-26-2025Taxpayer Advocate Service
IRM 13.1.20.6.1, Role of OD/function Officials11-26-2025Taxpayer Advocate Service
IRM 20.1.1.2.3, Approval Requirements for Penalty Assessments11-25-2025Supervisory approval (6751(b))
IRM 20.1.1.2.3.1, Timing of Supervisory Approval11-25-2025Supervisory approval (6751(b))
IRM 20.1.1.2.3.2, Automated Underreporter and Campus Examination Programs11-25-2025Supervisory approval (6751(b))
IRM 20.1.1.3, Criteria for Relief From Penalties10-19-2020Form 843 (refund and abatement), First Time Abate (FTA), Late partnership return (6698), Abatement by phone or Form 843, Penalty abatement requests, Rev. Proc. 84-35, First Time Abate letter
IRM 20.1.1.3.1, Unsigned or Oral Requests for Penalty Relief03-29-2023Form 843 (refund and abatement), First Time Abate (FTA), Abatement by phone or Form 843, Penalty abatement requests, First Time Abate letter, Reasonable cause letter
IRM 20.1.1.3.2, Reasonable Cause11-21-2017Reasonable cause, Reasonable cause letter
IRM 20.1.1.3.2.1, Standards and Authorities03-29-2023Reasonable cause, Reasonable cause letter
IRM 20.1.1.3.2.2, Ordinary Business Care and Prudence02-22-2008Reasonable cause, Reasonable cause letter
IRM 20.1.1.3.2.2.1 to 20.1.1.3.2.2.8 (specific reasons)11-25-2011 to 03-29-2023Reasonable cause, Reasonable cause letter
IRM 20.1.1.3.2.2.2, Fire, Casualty, Natural Disaster, or Other Disturbance - Reasonable Cause10-19-2020Disaster postponements (7508A)
IRM 20.1.1.3.2.2.5, Erroneous Advice or Reliance11-21-2017Erroneous IRS advice
IRM 20.1.1.3.3.1, Statutory and Regulatory Exceptions10-19-2020Erroneous IRS advice
IRM 20.1.1.3.3.2.1, First Time Abate (FTA)03-29-2023CP161: business balance due, CP162 series: 1065/1120-S penalties, Dishonored payment penalty (6657), Failure-to-deposit penalty (6656), First Time Abate (FTA), International information returns, Late partnership return (6698), Late S corp return (6699), Abatement by phone or Form 843, Rev. Proc. 84-35, First Time Abate letter, FTA eligibility checker, 1065 / 1120-S late penalty, Transcript analyzer
IRM 20.1.1.3.3.2.2, Administrative Waiver, Penalty Relief for Certain Taxpayers Filing 2019 and 2020 Returns03-29-2023FTA eligibility checker
IRM 20.1.1.3.3.3, Undue Hardship08-05-2014Reasonable cause
IRM 20.1.1.3.3.4, Advice08-05-2014Form 843 (refund and abatement), Erroneous IRS advice
IRM 20.1.1.3.3.4.1, Written Advice From the IRS11-25-2011Erroneous IRS advice
IRM 20.1.1.3.3.4.2, Oral Advice From IRS12-11-2009Erroneous IRS advice
IRM 20.1.1.3.3.4.3, Advice From a Tax Advisor11-21-2017Erroneous IRS advice
IRM 20.1.1.3.3.5, Fire, Casualty, Natural Disaster, or Other Disturbance - Major Disasters10-19-2020Disaster postponements (7508A)
IRM 20.1.1.3.5, Evaluating Penalty Relief Requests10-19-2020Abatement by phone or Form 843, Penalty abatement requests, Reasonable cause
IRM 20.1.1.3.5.1, Subsequent Requests for Penalty Relief04-30-2024Appealing a penalty denial, First Time Abate (FTA), International information returns, Penalty abatement requests, Supervisory approval (6751(b))
IRM 20.1.1.3.5.3, Taxpayer Not Entitled to Relief10-19-2020Appealing a penalty denial, First Time Abate (FTA), Abatement by phone or Form 843, Penalty abatement requests, Reasonable cause
IRM 20.1.1.3.6, Reasonable Cause Assistant (RCA)10-19-2020Abatement by phone or Form 843, Reasonable cause
IRM 20.1.1.3.6.1, RCA and First Time Abate (FTA) Consideration03-29-2023First Time Abate (FTA)
IRM 20.1.1.3.6.4, Oral Statement Ceiling Exceeded02-22-2008Abatement by phone or Form 843
IRM 20.1.1.3.6.5, Documentation02-22-2008Abatement by phone or Form 843
IRM 20.1.1.3.6.10.1, Overriding RCA's Conclusion11-25-2011Reasonable cause
IRM 20.1.1.4, Methods of Appealing Penalties03-29-2023Form 843 (refund and abatement), Appealing a penalty denial, Penalty abatement requests, Reasonable cause, Refund claims for paid penalties
IRM 20.1.1.4.1, The Appeals Function02-22-2008Form 843 (refund and abatement), Appealing a penalty denial
IRM 20.1.1.4.1.1, Pre-assessment Appeals10-19-2020Appealing a penalty denial
IRM 20.1.1.4.1.2, Post-assessment Appeals11-21-2017Form 843 (refund and abatement), Appealing a penalty denial, Abatement by phone or Form 843, Penalty abatement requests, First Time Abate letter, Reasonable cause letter
IRM 20.1.1.4.2, Deficiency Procedures10-19-2020Failure-to-file penalty
IRM 20.1.1.4.2.1, Non-Deficiency Procedures03-29-2023Appealing a penalty denial
IRM 20.1.2.2.1, When Timely Mailing Equals Timely Filing or Paying12-30-2025Failure-to-file penalty
IRM 20.1.2.2.2.2, Federal Disaster Area - IRC 7508A12-30-2025Disaster postponements (7508A)
IRM 20.1.2.2.3.1, Extensions of Time to File12-30-2025Failure-to-file penalty, Failure-to-pay penalty
IRM 20.1.2.2.3.2, Extensions of Time to Pay - IRC 616112-30-2025Failure-to-pay penalty
IRM 20.1.2.2.4, Appeal of Penalties in IRM 20.1.212-30-2025Failure-to-file penalty, First Time Abate (FTA), Penalty abatement requests
IRM 20.1.2.2.4.1, Penalty Abatements and Re-assessments12-30-2025Failure-to-file penalty, Failure-to-pay penalty, Reasonable cause
IRM 20.1.2.3.7 to 20.1.2.3.7.4, Failure to File and Minimum Penalty04-19-2011 to 12-30-2025Failure-to-file penalty
IRM 20.1.2.3.7.1, Period Subject to IRC 6651(a)(1)04-19-2011Penalty and interest calculator
IRM 20.1.2.3.7.3, Limitation Under IRC 6651(c)(1)12-30-2025Penalty and interest calculator
IRM 20.1.2.3.7.4, Minimum Penalty12-30-2025Penalty and interest calculator
IRM 20.1.2.3.7.5, Fraudulent Failure to File07-02-2013Civil fraud penalty, Failure-to-file penalty
IRM 20.1.2.3.7.5.1, FFTF Penalty Assessment - Procedural Requirements07-02-2013Supervisory approval (6751(b))
IRM 20.1.2.3.8, Failure to Pay Tax12-30-2025Failure-to-pay penalty
IRM 20.1.2.3.8.1, Computing the Penalty04-19-2011Failure-to-pay penalty, Penalty and interest calculator
IRM 20.1.2.3.8.1.1, 1 Percent Penalty Rate - IRC 6651(d)04-19-2011CP504 (notice of intent to levy), Failure-to-pay penalty, Penalty and interest calculator
IRM 20.1.2.3.8.1.2, 1/4 Percent Penalty Rate - IRC 6651(h)12-30-2025CP504 (notice of intent to levy), Failure-to-pay penalty, Penalty and interest calculator
IRM 20.1.2.3.8.4 and 20.1.2.3.8.5, Tax Shown and Notice and Demand02-27-2024; 04-19-2011Failure-to-pay penalty
IRM 20.1.2.3.8.6, Bankruptcy12-30-2025Failure-to-pay penalty
IRM 20.1.2.3.8.7.1, 20.1.2.3.8.7.2, 20.1.2.3.8.7.4, Computation Examples02-27-2024 to 12-30-2025Failure-to-file penalty
IRM 20.1.2.3.8.7.3, Example of Failure to Pay Tax Upon Notice and Demand02-27-2024Failure-to-pay penalty
IRM 20.1.2.4, Failure to File a Partnership Return, IRC 669812-30-2025CP162 series: 1065/1120-S penalties, Late partnership return (6698)
IRM 20.1.2.4.1, Assertion Criteria (IRC 6698)03-09-2022CP162 series: 1065/1120-S penalties, Late partnership return (6698)
IRM 20.1.2.4.2, Penalty Computation (IRC 6698)12-30-2025CP162 series: 1065/1120-S penalties, Late partnership return (6698), 1065 / 1120-S late penalty
IRM 20.1.2.4.3, Penalty Relief (IRC 6698)12-30-2025CP162 series: 1065/1120-S penalties, Late partnership return (6698), Rev. Proc. 84-35
IRM 20.1.2.4.3.1, Revenue Procedure 84-3512-30-2025CP162 series: 1065/1120-S penalties, Late partnership return (6698), Rev. Proc. 84-35, 1065 / 1120-S late penalty
IRM 20.1.2.4.4.1, Procedures for Assessment or Abatement After 01/01/202212-30-2025Late partnership return (6698)
IRM 20.1.2.5, Failure to File Partnership Return Using Electronic Media12-30-2025Late partnership return (6698)
IRM 20.1.2.6, Failure to File S Corporation Return, IRC 669903-09-2022Late S corp return (6699)
IRM 20.1.2.6.1, Assertion Criteria03-09-2022Late S corp return (6699)
IRM 20.1.2.6.1.1, S Corporation Detailed Reporting Requirements12-30-2025Late S corp return (6699)
IRM 20.1.2.6.2, Penalty Computation12-30-2025Late S corp return (6699), 1065 / 1120-S late penalty
IRM 20.1.2.6.3, Penalty Relief (IRC 6699)12-30-2025CP162 series: 1065/1120-S penalties, Late S corp return (6699), Rev. Proc. 84-35
IRM 20.1.2.6.3.1, Short Termination Year Special Consideration07-02-2013Late S corp return (6699)
IRM 20.1.2.6.4, Procedures for Assessment or Abatement Prior to 01/01/202212-30-2025Late S corp return (6699)
IRM 20.1.2.6.4.1, Procedures for Assessment or Abatement After 01/01/202212-30-2025Late S corp return (6699)
IRM 20.1.3.2.1 and 20.1.3.2.2, Transaction Codes; Manual Penalty Adjustments12-10-2013; 07-24-2018Estimated tax penalty: corporations
IRM 20.1.3.2.2, Manual Penalty Adjustments07-24-2018Estimated tax penalty: individuals
IRM 20.1.3.2.7.1, Estimated Tax Penalty and Reasonable Cause12-10-2013Estimated tax penalty: individuals, Reasonable cause
IRM 20.1.3.2.7.2, Waivers03-31-2010Estimated tax penalty: corporations, Estimated tax penalty: individuals
IRM 20.1.3.2.8, Denying the Request for a Waiver07-24-2018Estimated tax penalty: corporations
IRM 20.1.3.3, IRC 6654 - Individual Taxpayers and Fiduciaries03-31-2010Estimated tax penalty: individuals
IRM 20.1.3.3.1, Assertion Criteria12-10-2013Estimated tax penalty: individuals
IRM 20.1.3.3.1.1, Determining the Required Annual Payment07-23-2020Estimated tax penalty: individuals
IRM 20.1.3.3.1.1.2 to 20.1.3.3.1.1.5, Joint After Separate, Filing Status Changes, Nonresident Aliens, Decedents03-31-2010Estimated tax penalty: individuals
IRM 20.1.3.3.1.1.7 and 20.1.3.3.1.1.8, Annualized Income Installment Method; Farmers and Fishermen03-31-2010; 12-10-2013Estimated tax penalty: individuals
IRM 20.1.3.3.1.2 to 20.1.3.3.1.4, Underpayment Periods, Due Dates, Application of Payments03-31-2010Estimated tax penalty: individuals
IRM 20.1.3.3.1.6 and 20.1.3.3.1.7, Penalty Rate and Amount07-23-2020Estimated tax penalty: individuals
IRM 20.1.3.3.1.7.1 to 20.1.3.3.1.7.2, Form 2210; Verifying Credits; Substitute for Return12-10-2013; 03-31-2010Estimated tax penalty: individuals
IRM 20.1.3.3.2.1, Evaluating Claims for Abatement or Waiver03-31-2010Estimated tax penalty: individuals
IRM 20.1.3.3.2.1.2, Waiver Criteria Under IRC 6654(e)(3)(A)07-23-2020Estimated tax penalty: individuals, Erroneous IRS advice
IRM 20.1.3.3.2.1.3, Waiver Criteria Under IRC 6654(e)(3)(B)12-10-2013Estimated tax penalty: individuals
IRM 20.1.3.4, IRC 6655 - Corporations and Others03-31-2010Estimated tax penalty: corporations
IRM 20.1.3.4.1, Assertion Criteria07-23-2020Estimated tax penalty: corporations
IRM 20.1.3.4.1.1, Determining the Required Payment Amount03-31-2010Estimated tax penalty: corporations
IRM 20.1.3.4.1.1.7, Large Corporations07-23-2020Estimated tax penalty: corporations
IRM 20.1.3.4.1.1.10, Annualized or Adjusted Seasonal Method07-23-2020Estimated tax penalty: corporations
IRM 20.1.3.4.1.2, Period of Underpayment07-23-2020Estimated tax penalty: corporations
IRM 20.1.3.4.1.3 to 20.1.3.4.1.7, Due Dates, Payments, Rate, Amount03-31-2010Estimated tax penalty: corporations
IRM 20.1.3.4.1.7.1, Form 222003-31-2010Estimated tax penalty: corporations
IRM 20.1.3.4.1.7.3 and 20.1.3.4.1.7.4, Verifying Credits; Significant Discrepancies12-10-2013; 03-31-2010Estimated tax penalty: corporations
IRM 20.1.3.4.2 and 20.1.3.4.2.1, Adjustments after Penalty Assessment03-31-2010Estimated tax penalty: corporations
IRM 20.1.3.4.2.2, Relief Related to CAMT02-05-2025Estimated tax penalty: corporations
IRM 20.1.4.6, De Minimis Exception to Deposit Requirements04-17-2026Failure-to-deposit penalty (6656)
IRM 20.1.4.7, Failure to Deposit Penalty Rate07-17-2015Failure-to-deposit penalty (6656)
IRM 20.1.4.7.1, Time Sensitive Four Tier Penalty System07-17-2015Failure-to-deposit penalty (6656)
IRM 20.1.4.7.4, Application of Payments03-11-2024Failure-to-deposit penalty (6656)
IRM 20.1.4.8.2, Lookback Periods for Employment Tax07-17-2015Failure-to-deposit penalty (6656)
IRM 20.1.4.8.7, Safe Harbor07-17-2015Failure-to-deposit penalty (6656)
IRM 20.1.4.15, CP 194 Notices (Possible FTD Penalty)03-11-2024Failure-to-deposit penalty (6656)
IRM 20.1.4.16, Issuing Averaged FTD Penalty Proposals, Letter 313C01-06-2012Failure-to-deposit penalty (6656)
IRM 20.1.4.17, 15 Percent 4th Tier Penalty02-09-2018Failure-to-deposit penalty (6656)
IRM 20.1.4.18, CP 207/207L Notices02-09-2018Failure-to-deposit penalty (6656)
IRM 20.1.4.21.1, Payment Information07-17-2015Failure-to-deposit penalty (6656)
IRM 20.1.4.21.2, Revised Record of Federal Tax Liability (ROFTL) Provided03-11-2024Failure-to-deposit penalty (6656)
IRM 20.1.4.21.7, Managerial Approval03-11-2024Failure-to-deposit penalty (6656)
IRM 20.1.4.26, FTD Penalty Relief10-15-2024Failure-to-deposit penalty (6656)
IRM 20.1.4.26.1, Reasonable Cause07-17-2015Failure-to-deposit penalty (6656)
IRM 20.1.4.26.1.1, Unbanked Taxpayers03-11-2024Failure-to-deposit penalty (6656)
IRM 20.1.4.26.2, Administrative Waivers03-11-2024Failure-to-deposit penalty (6656)
IRM 20.1.4.26.3, Statutory Penalty Relief02-09-2018Failure-to-deposit penalty (6656)
IRM 20.1.4.27, Penalty Appeals03-11-2024Failure-to-deposit penalty (6656)
IRM 20.1.5.2, Return-Related Penalties06-03-2026Accuracy-related penalty
IRM 20.1.5.2.1, Supervisory Approval of Penalties06-03-2026Accuracy-related penalty, Supervisory approval (6751(b))
IRM 20.1.5.2.1.1, Documenting Supervisory Approval of Penalties10-01-2025Supervisory approval (6751(b))
IRM 20.1.5.3.2, Common Features of Accuracy-Related and Civil Fraud Penalties06-03-2026Accuracy-related penalty, Civil fraud penalty
IRM 20.1.5.3.3.1, No Stacking Provision06-03-2026Accuracy-related penalty
IRM 20.1.5.4, Examination Penalty Assertion06-03-2026Accuracy-related penalty, Supervisory approval (6751(b))
IRM 20.1.5.4.2, IMF Automated Underreporter Penalty Assertion06-03-2026Accuracy-related penalty
IRM 20.1.5.5, Post-Assessment Abatement Consideration of Accuracy-Related Penalties10-01-2025Accuracy-related penalty, Penalty abatement requests
IRM 20.1.5.7.1, Reasonable Cause (accuracy-related)06-03-2026Accuracy-related penalty, Reasonable cause
IRM 20.1.5.8 to 20.1.5.8.2.1, Negligence, Disregard, Adequate Disclosure04-22-2019 to 06-03-2026Accuracy-related penalty
IRM 20.1.5.9 to 20.1.5.9.3, Substantial Understatement04-22-2019 to 06-03-2026Accuracy-related penalty
IRM 20.1.5.9.2, Penalty Assertion (substantial understatement)06-03-2026Supervisory approval (6751(b))
IRM 20.1.5.11, Valuation Misstatements06-03-2026Accuracy-related penalty
IRM 20.1.5.19, IRC 6663, Civil Fraud Penalty04-22-2019Civil fraud penalty
IRM 20.1.5.19.1, Indications of Fraud06-03-2026Civil fraud penalty
IRM 20.1.5.19.2, Penalty Assertion06-03-2026Civil fraud penalty
IRM 20.1.5.19.4, Civil and Criminal Fraud10-01-2025Civil fraud penalty
IRM 20.1.5.19.6, Penalty Calculation04-22-2019Civil fraud penalty
IRM 20.1.5.19.8, Penalty Relief04-22-2019Civil fraud penalty
IRM 20.1.5.22, Bipartisan Budget Act of 2015, Penalties with Respect to Partnership Adjustments06-03-2026BBA penalties
IRM 20.1.5.22.1, Imputed Underpayment (IU)02-28-2025BBA penalties
IRM 20.1.5.22.2, Computation of Accuracy-Related and Fraud Penalties06-03-2026BBA penalties
IRM 20.1.5.22.2.1, Penalties Related to Imputed Underpayments02-28-2025BBA penalties
IRM 20.1.5.22.2.1.1, Calculating the Portion of an Imputed Underpayment Subject to Penalty08-31-2021BBA penalties
IRM 20.1.5.22.3.1 to 20.1.5.22.3.4, Special Rules08-31-2021 and 06-03-2026BBA penalties
IRM 20.1.5.22.4, Penalties in the Case of a Section 6226 Push-Out Election08-31-2021BBA penalties
IRM 20.1.6.4, IRC 6694 Understatement of Taxpayer's Liability by Tax Return Preparer08-10-2026Preparer penalties (6694, 6695)
IRM 20.1.6.4.2, Tax Return Preparer Defined05-22-2024Preparer penalties (6694, 6695)
IRM 20.1.6.4.4, Employers Subject to IRC 6694 Penalty10-13-2021Preparer penalties (6694, 6695)
IRM 20.1.6.4.10, Reasonable Cause Exception10-13-2021Preparer penalties (6694, 6695)
IRM 20.1.6.4.12.1, IRC 6694(b), Burden of Proof10-13-2021Preparer penalties (6694, 6695)
IRM 20.1.6.5, IRC 6695 Penalties That May Apply to a Tax Return Preparer08-10-2026Preparer penalties (6694, 6695)
IRM 20.1.6.5.7, Failure to Be Diligent in Determining Eligibility for Certain Tax Benefits, IRC 6695(g)05-22-2024Preparer penalties (6694, 6695)
IRM 20.1.6.12, Office of Professional Responsibility (OPR)08-25-2020Office of Professional Responsibility
IRM 20.1.6.12.2, Sanctions for Violation of the Regulations08-29-2019Office of Professional Responsibility
IRM 20.1.6.12.3, Referral to the Office of Professional Responsibility03-30-2023Preparer penalties (6694, 6695), Office of Professional Responsibility
IRM 20.1.6.16.1, Pre-Assessment Appeal Rights05-22-2024Preparer penalties (6694, 6695)
IRM 20.1.6.18, Statute of Limitations08-10-2026Preparer penalties (6694, 6695)
IRM 20.1.6.19, Third Party Contacts08-10-2026Preparer penalties (6694, 6695)
IRM 20.1.6.20.1, Special Claim08-10-2026Preparer penalties (6694, 6695)
IRM 20.1.7.6, Notice 972CG04-05-2024Abatement by phone or Form 843
IRM 20.1.9.2, Assessment Procedures for Penalties Not Subject to Deficiency Procedures01-29-2021International information returns
IRM 20.1.9.2.4, Claims or Penalty Abatement Requests01-29-2021International information returns
IRM 20.1.9.3.4, Penalty Computation (IRC 6038)04-22-2011International information returns
IRM 20.1.9.3.5, Reasonable Cause (IRC 6038)01-29-2021International information returns
IRM 20.1.9.5.4, Penalty Computation (IRC 6038A(d))01-29-2021International information returns
IRM 20.1.9.5.5, Reasonable Cause (IRC 6038A(d))01-29-2021International information returns
IRM 20.1.9.13.2, Penalty Letters, Notice Letters, and Notices (IRC 6677)01-29-2021International information returns
IRM 20.1.9.13.4, Penalty Computation (IRC 6677)01-29-2021International information returns
IRM 20.1.9.13.5, Reasonable Cause (IRC 6677)01-29-2021International information returns
IRM 20.1.9.22, IRC 6038D07-08-2015International information returns
IRM 20.1.9.22.2, Penalty Letters, Notice Letters, and Notices (IRC 6038D)01-29-2021International information returns
IRM 20.1.10.2, Supervisory Approval for Penalty Assessment - IRC 6751 Procedural Requirements08-12-2026Dishonored payment penalty (6657)
IRM 20.1.10.2.2, Common Features08-12-2026Dishonored payment penalty (6657)
IRM 20.1.10.4.2.2, Assessment by Exam on Form 827812-11-2020CP215: civil penalty assessed
IRM 20.1.10.7, IRC 6657 - Bad Checks (Dishonored Checks or Other Forms of Payment)11-18-2019Dishonored payment penalty (6657)
IRM 20.1.10.7.1, Penalty Computation10-12-2022Dishonored payment penalty (6657)
IRM 20.1.10.7.2, Assertion/Assessment11-18-2019Dishonored payment penalty (6657)
IRM 20.1.10.7.3, Penalty Relief08-20-2024Dishonored payment penalty (6657)
IRM 20.1.10.7.4, Additional Penalty Relief/Reasonable Cause10-12-2022Dishonored payment penalty (6657)
IRM 20.1.10.7.5, Insufficient Funds on Checks Processed Through Remittance Strategy for Payment Check Conversion11-18-2019Dishonored payment penalty (6657)
IRM 20.2.5.3, Interest on Penalties and Additions to Tax07-08-20251065 / 1120-S late penalty, Penalty and interest calculator
IRM 20.2.7.2, Abatement and Suspension of Underpayment Interest Overview12-20-2023Interest abatement (6404(e))
IRM 20.2.7.3, IRC 6404(a), Excessive or Not Legally Due12-20-2023Interest abatement (6404(e))
IRM 20.2.7.5, IRC 6404(e)(1), Unreasonable Error or Delay in Performing a Ministerial or Managerial Act12-20-2023Interest abatement (6404(e)), Interest abatement request
IRM 20.2.7.5.1, IRC 6404(e)(1) Criteria and Examples12-20-2023Interest abatement (6404(e)), Interest abatement request
IRM 20.2.7.5.2, IRC 6404(e)(1) Delegation of Authority12-20-2023Interest abatement request
IRM 20.2.7.5.3, Interest Abatement Correspondence11-13-2018Interest abatement (6404(e))
IRM 20.2.7.6, Interest Abatement Coordinator (IAC)11-13-2018Interest abatement (6404(e))
IRM 20.2.7.7, IRC 6404(e)(2), Erroneous Refunds12-20-2023Interest abatement (6404(e))
IRM 20.2.7.8, IRC 6404(g) Interest Suspension12-20-2023Interest abatement (6404(e))
IRM 20.2.7.13.1, IRC 7508A Interest Computation12-20-2023Interest abatement (6404(e)), Disaster postponements (7508A)
IRM 20.2.7.14, Request for Interest Abatement12-20-2023Interest abatement (6404(e)), Interest abatement request
IRM 20.2.7.14.1, Closing Other Interest Abatement Requests12-20-2023Interest abatement (6404(e)), Interest abatement request
IRM 20.2.7.14.2, Closing IRC 6404(e)(1) Interest Abatement Request12-20-2023Interest abatement (6404(e))
IRM 20.2.7.14.2.1, IRC 6404(e)(1) Interest Calculation11-13-2018Interest abatement (6404(e))
IRM 20.2.7.15, Appeal Rights12-20-2023Interest abatement (6404(e)), Interest abatement request
IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication10-01-2026CAF number, Form 2848 vs 8821, Form 56 and estates, Practitioner Priority Service, Revoke or withdraw, Designee and oral consent
IRM 21.1.3.3.1, Third-Party Designee Authentication10-01-2026Revoke or withdraw, Designee and oral consent
IRM 21.1.3.3.2, Oral Disclosure Consent (ODC) and Oral Taxpayer Information Authorization (OTIA)03-16-2026Designee and oral consent
IRM 21.1.3.4, Other Third-Party Inquiries11-12-2025Form 56 and estates, Designee and oral consent
IRM 21.1.7, Campus Support (notice routing exhibits)05-21-2026CP2057: possible missing income
IRM 21.2.1.58, Secure Access Digital Identity (SADI)06-12-2026e-Services and secure access, Tax Pro Account
IRM 21.2.1.63, Tax Pro Account02-09-2026CAF number, e-Services and secure access, Revoke or withdraw, Tax Pro Account
IRM 21.2.3.1.1, Background07-11-2024Form 4506-T (transcripts), Transcripts and TDS
IRM 21.2.3.2, Types of TDS Transcripts03-26-2026Form 4506-T (transcripts), Reading a transcript, Transcripts and TDS
IRM 21.2.3.2.1, Tax Return Transcript04-23-2025Reading a transcript, Transcripts and TDS
IRM 21.2.3.2.2, Tax Account Transcript10-04-2024Collection statute (CSED), Reading a transcript, Transcripts and TDS
IRM 21.2.3.2.3, Record of Account03-26-2026Reading a transcript
IRM 21.2.3.2.4, Wage and Income Transcript03-05-2025Form 4506-T (transcripts), Reading a transcript, Transcripts and TDS
IRM 21.2.3.2.5, Verification of Non-Filing Letter10-25-2023Form 4506-T (transcripts)
IRM 21.2.3.2.6, Modified Business Entity and Business Entity Transcripts04-23-2025Form 4506-T (transcripts), Transcripts and TDS
IRM 21.2.3.3, Transcript Systems and Forms03-26-2026Reading a transcript
IRM 21.2.3.3.6, Form 4506 Series12-11-2023Form 4506-T (transcripts)
IRM 21.2.3.4.2, Facsimile06-25-2024Transcripts and TDS
IRM 21.2.3.4.4, Secure Object Repository (SOR) Mailbox05-20-2024e-Services and secure access, Transcripts and TDS
IRM 21.2.3.5, Fulfilling Transcript Requests07-11-2024e-Services and secure access, Transcripts and TDS
IRM 21.2.3.5.3.2, TDS Transcripts for IMF and BMF Authorized Representatives11-21-2024Form 4506-T (transcripts)
IRM 21.2.3.5.3.2.2, IMF TDS Transcripts for Authorized Representatives04-22-2024Form 2848 (power of attorney), Form 8821 (tax information), Transcripts and TDS
IRM 21.2.3.5.10.2.1, IMF Unmasked Transcripts and Referrals12-09-2024Reading a transcript
IRM 21.3.7.1.7, Tax Pro Account07-19-2021Form 2848 (power of attorney), Form 8821 (tax information), Tax Pro Account
IRM 21.3.7.1.9, Audience-Processing Sites (CAF Function)10-26-20232848 / 8821 fax cover sheet
IRM 21.3.7.1.10, Program Management-Processing Time Frames09-01-2022Form 2848 (power of attorney), CAF rejections, 2848 / 8821 fax cover sheet
IRM 21.3.7.2, Taxpayer Research Guidelines09-13-2017CAF rejections
IRM 21.3.7.3, Representative CAF Number Processing10-01-2013CAF number
IRM 21.3.7.3.1, Assigning CAF Numbers09-01-2022CAF number
IRM 21.3.7.3.2, Providing Lost/Forgotten CAF Numbers06-20-2014CAF number
IRM 21.3.7.3.3, Merging Multiple CAF Numbers09-23-2011CAF number
IRM 21.3.7.4.1, Third-Party Record Updates06-11-2018CAF number
IRM 21.3.7.5, Form 2848 and Form 8821 Overview09-08-2016Form 2848 vs 8821
IRM 21.3.7.5.1, Essential Elements for Form 2848 and Form 882103-28-2025Form 2848 (power of attorney), Form 56 (fiduciary notice), Form 8821 (tax information), Form 2848 vs 8821, Form 56 and estates, Who can represent, CAF rejections
IRM 21.3.7.5.2, Screening, Coding and Editing03-28-2025Form 2848 (power of attorney), Form 8821 (tax information), Who can represent, CAF rejections
IRM 21.3.7.5.3, Form 2848 and Form 8821 Research and Processing12-16-2025Form 14039 (identity theft), Form 2848 (power of attorney), Form 8821 (tax information), Form 2848 vs 8821, Tax Pro Account, CAF rejections
IRM 21.3.7.5.3.1, Processing Joint Filers11-22-2022Form 2848 (power of attorney), Form 2848 vs 8821
IRM 21.3.7.5.5.2, CAF Practice Codes12-12-2024CAF number
IRM 21.3.7.5.6, Unenrolled Return Preparer (Level H)03-28-2025Who can represent, CAF rejections
IRM 21.3.7.6, Form 706 Essential Elements12-04-2025Form 56 and estates
IRM 21.3.7.8.4, General Durable POA Authorizations06-05-2025CAF rejections
IRM 21.3.7.8.5, Student Representative10-01-2024Who can represent, CAF rejections
IRM 21.3.7.8.14, Oral Tax Information Authorization (OTIA) Processing08-31-2021Designee and oral consent
IRM 21.3.7.9.1, Eligibility Status Changes09-11-2015Circular 230 duties
IRM 21.3.7.9.2, Authorizations Submitted by Suspended, Disbarred, or Ineligible Third Parties05-11-2026Circular 230 duties, Form 2848 vs 8821, Who can represent
IRM 21.3.7.10, Deletions, Revocations and Withdrawals10-01-2024Form 2848 (power of attorney), Form 56 and estates, Revoke or withdraw, Tax Pro Account
IRM 21.3.7.10.1, Form 2848 and Form 8821- Revocations and Withdrawals08-31-2021CAF number, Revoke or withdraw
IRM 21.3.7.10.2, Processing a Revocation/Withdrawal05-08-2023Revoke or withdraw, Designee and oral consent
IRM 21.3.7.11, CAF 77, Representative/Client Listing11-16-2022CAF number
IRM 21.3.7.12, Third-Party Undeliverable Mail09-16-2019CAF number
IRM 21.3.7.12.1, Undeliverable, Third-Party Authorization No Longer Valid06-03-2011Revoke or withdraw
IRM 21.3.7.13, CAF Communications, Unprocessed Authorizations05-11-2026Form 2848 (power of attorney), Form 8821 (tax information), CAF rejections
IRM 21.3.7.13.1, Third-Party Unprocessed Authorizations05-11-2026Form 2848 (power of attorney), CAF rejections
IRM 21.3.7.14, Representative Notice CP 54711-17-2010CAF number
IRM 21.3.7.14.2, Taxpayer and Representative Letters11-19-2020Revoke or withdraw, CAF rejections
IRM 21.3.8.10.2.4, CP 141I, CP 141L, CP 141C, and CP 504/CP 504B01-16-2018CP161: business balance due
IRM 21.3.8.10.2.8, CP x21505-02-2025CP215: civil penalty assessed
IRM 21.3.8.10.2.16, CP 161 and CP 220 Notices Resulting from a Form 5500 Series Return or Form 533010-01-2018CP161: business balance due
IRM 21.3.10.2, Practitioner Priority Service (PPS) Overview12-11-2024Practitioner Priority Service
IRM 21.3.10.2.1, PPS Scope of Service11-22-2024Practitioner Priority Service
IRM 21.3.10.2.2, Types of Inquiries09-19-2017Practitioner Priority Service
IRM 21.3.10.3, Authentication and Disclosure Guidelines09-18-2024Practitioner Priority Service
IRM 21.3.10.3.1.1, Form 284806-06-2024Form 2848 (power of attorney), Practitioner Priority Service
IRM 21.3.10.3.1.4, Third Party Designee05-13-2019Designee and oral consent
IRM 21.3.10.3.4, Obtaining Faxed Authorizations01-28-2026Practitioner Priority Service
IRM 21.3.10.3.5, Oral Disclosure Consent (ODC)09-19-2017Designee and oral consent
IRM 21.3.10.4.1, Allowable Topics for Telephone Discussion04-23-2025Practitioner Priority Service
IRM 21.3.10.4.3, Inquiries, Responses and Time Frames04-23-2025Practitioner Priority Service
IRM 21.3.10.4.4, Transcript Requests05-28-2026Form 2848 (power of attorney), Form 8821 (tax information), e-Services and secure access, Practitioner Priority Service, Reading a transcript, Transcripts and TDS
IRM 21.3.10.5, Transfers and/or Referrals04-22-2026Form 2848 vs 8821, Practitioner Priority Service
IRM 21.4.6.2, What Is a Refund Offset?09-06-2022Refund offsets and Form 8379
IRM 21.4.6.4.1, Tax Offset12-04-2014Refund offsets and Form 8379
IRM 21.4.6.4.2, Treasury Offset Program (TOP) Offset01-20-2017Refund offsets and Form 8379
IRM 21.4.6.4.2.6, TOP Offset Notice05-09-2024Refund offsets and Form 8379
IRM 21.4.6.5.4, Form 8379 Injured Spouse Allocation01-15-2026Refund offsets and Form 8379
IRM 21.4.6.5.4.1, Filing Form 837910-01-2024Refund offsets and Form 8379
IRM 21.4.6.5.4.2, Receipt of Form 837903-09-2026Refund offsets and Form 8379
IRM 21.4.6.5.4.3, Processing of Form 8379 Injured Spouse Allocation10-01-2026Refund offsets and Form 8379
IRM 21.4.6.5.4.10, Time Period for Submitting Form 837910-01-2024Refund offsets and Form 8379
IRM 21.4.6.5.4.10.2, Form 8379 Not Attached to Joint Form 1040 or Form 1040-X10-01-2024Refund offsets and Form 8379
IRM 21.4.6.5.5, Community Property Allocation10-01-2024Refund offsets and Form 8379
IRM 21.4.6.5.7.1, Offset Bypass Refund (OBR)05-07-2026Refund offsets and Form 8379
IRM 21.5.2.4.20, CP 21/CP 22 Source Codes (SC) and Reason Codes (RC)12-08-2025CP22A (adjustment, balance due)
IRM 21.5.3.2, What Are Claims for Credit, Refund, and Abatement?02-02-2024Letter 105-C (claim disallowed), Letter 106-C (partial disallowance)
IRM 21.5.3.4.6, No Consideration and Disallowance of Claims and Amended Returns06-11-2026Letter 105-C (claim disallowed), Letter 106-C (partial disallowance)
IRM 21.5.3.4.6.1, Disallowance and Partial Disallowance Procedures06-11-2026Form 843 (refund and abatement), Letter 105-C (claim disallowed), Letter 106-C (partial disallowance)
IRM 21.5.3.4.6.2, Appeals and Responses to Letter 105C and Letter 106C06-11-2026Form 843 (refund and abatement), Letter 105-C (claim disallowed), Letter 106-C (partial disallowance), ERC disallowance (Letter 105-C)
IRM 21.5.3.4.6.3, No Consideration Procedures06-11-2026Letter 105-C (claim disallowed)
IRM 21.5.3.4.7.3, Protective Claims10-03-2022Protective refund claims
IRM 21.5.3.4.7.3.1, Processing Protective Claims05-05-2023Protective refund claims
IRM 21.5.4.2, What Is a Math Error?10-01-2025CP11 (math error, balance due), CP12 (math error, refund change)
IRM 21.5.4.2.1, What Is Not Considered a Math Error?04-18-2022CP12 (math error, refund change), CP23, CP24, CP25 (estimated payments)
IRM 21.5.4.3, General Math Error Procedures Overview10-01-2025CP11 (math error, balance due), CP12 (math error, refund change), CP23, CP24, CP25 (estimated payments)
IRM 21.5.4.3.2, Math Error Response Review10-01-2024CP11 (math error, balance due), CP12 (math error, refund change), CP23, CP24, CP25 (estimated payments)
IRM 21.5.4.4, Math Error Procedures Processing04-24-2025CP11 (math error, balance due)
IRM 21.5.4.4.3, Processing Responses to Math Error Notices09-12-2025CP11 (math error, balance due)
IRM 21.5.4.4.4, Math Error Substantiated Protest Processing09-12-2025CP11 (math error, balance due), CP12 (math error, refund change)
IRM 21.5.4.4.5, Math Error Unsubstantiated Protest Processing09-12-2025CP11 (math error, balance due), CP12 (math error, refund change)
IRM 21.5.6.4.35.3, -R Freeze Overview for Accounts with RIVO Involvement05-01-2023CP05 (refund held for review)
IRM 21.5.6.4.35.3.1, -R Freeze Phone Procedures for Accounts with RIVO Involvement05-23-2025CP05 (refund held for review)
IRM 21.5.6.4.35.3.1.3, -R Freeze with RIVO Involvement - RIVO Notice CP 05 or Letter 4464C Issued12-09-2025CP05 (refund held for review)
IRM 21.5.6.4.35.3.1.4, -R Freeze with RIVO Involvement - RIVO Letter 2645C/2644C Issued12-09-2025CP05 (refund held for review)
IRM 21.5.6.4.35.3.1.5, -R Freeze with RIVO Involvement - RIVO Notice CP 05A Issued12-09-2025CP05 (refund held for review)
IRM 21.5.9.2, What is a Carryback?10-01-2026Tentative refunds (Forms 1045 and 1139)
IRM 21.5.9.2.1, Identifying Carryback Applications and Claims10-01-2025Tentative refunds (Forms 1045 and 1139)
IRM 21.5.9.5.16.1, Carryback Application Processing and Filing Requirements07-29-2024Tentative refunds (Forms 1045 and 1139)
IRM 21.5.9.5.16.2, Carryback Application Transaction Codes, Blocking Series04-01-2020Tentative refunds (Forms 1045 and 1139)
IRM 21.5.9.5.16.3, Carryback Application Interest Computation Dates05-06-2024Tentative refunds (Forms 1045 and 1139)
IRM 21.5.9.5.16.4, Carryback Application with Examination Criteria07-29-2024Tentative refunds (Forms 1045 and 1139)
IRM 21.5.9.5.16.5, Reassessing Carryback Applications04-01-2020Tentative refunds (Forms 1045 and 1139)
IRM 21.5.9.5.16.6, Carryback Tentative Refund Applications and Statute Consideration10-21-2024Tentative refunds (Forms 1045 and 1139)
IRM 21.6.7.4.1, Source and Reason Codes - CP 21A/CP 22A Notices05-01-2025CP22A (adjustment, balance due)
IRM 21.6.7.4.1.2, Source Code (SC)02-05-2026CP22A (adjustment, balance due)
IRM 21.7.2.7.8, Additional Case Processing Actions and/or Disallowance Actions for Forms 94XX Meeting ERC-related Filtering Criteria06-16-2026ERC examinations, ERC disallowance (Letter 105-C)
IRM 21.7.2.7.9, ERC Voluntary Disclosure Programs (ERC VDP)09-04-2024ERC withdrawal and ERC-VDP
IRM 21.7.2.7.10, Letter Replies for Non-examined COVID-19 Related Credit Reversal Compliance Projects03-04-2026ERC examinations, ERC withdrawal and ERC-VDP
IRM 21.7.2.7.10.8, Letter 6577 Replies04-26-2024ERC examinations
IRM 21.7.2.7.10.9, Letter 6577C Replies04-24-2025ERC examinations, ERC withdrawal and ERC-VDP
IRM 21.7.2.7.11, Replies to 105C Disallowance and 106C Partial Disallowance Letters issued disallowing ERC claims05-21-2026ERC disallowance (Letter 105-C), ERC withdrawal and ERC-VDP
IRM 21.7.2.7.11.1, Previously Disallowed 105C and 106C replies of ERC Claims returned from Exam HQ Reserved 910-01-2026ERC disallowance (Letter 105-C)
IRM 21.7.2.7.12, ERC Claims Subject to the Limitations of Section 70605(d) of Working Families Tax Cuts (WFTC)10-01-2026ERC disallowance (Letter 105-C)
IRM 21.7.2.7.12.2, Replies to 105C Letters Disallowance Issued Due to the Timeliness Limitations of Section 70605(d)10-01-2026ERC disallowance (Letter 105-C)
IRM 21.7.7.6.23.1, Daily Delinquency Penalty01-25-2024CP215: civil penalty assessed
IRM 21.7.13.4.3.1, Entity Classification Changes Requiring a New EIN10-01-2026EIN responsible party changes
IRM 21.7.13.4.3.2, Changes to Sole Proprietorships01-13-2009EIN responsible party changes
IRM 21.7.13.4.3.3, Changes to Corporations10-01-2008EIN responsible party changes
IRM 21.7.13.4.3.4, Changes to Partnerships10-01-2019EIN responsible party changes
IRM 21.7.13.4.4, EINs Required for Business Purposes05-25-2012EIN responsible party changes
IRM 21.7.13.6.4, Closing/Cancelling an EIN Account03-08-2019Closing a business
IRM 21.8.2.19.2, Form 3520 and Applicable Penalties05-01-2026International information returns
IRM 21.8.2.20.2, Form 5471 Penalties Systemically Assessed from Late-Filed Form 1120 Series or Form 106510-01-2024International information returns
IRM 21.8.2.21.2, Form 5472 Penalties Systemically Assessed from Late-Filed Form 1120 Series10-01-2024International information returns
IRM 25.1.6.2 to 25.1.6.5, Civil Fraud06-10-2021Civil fraud penalty
IRM 25.5.1.3, Factors to Consider Before Issuing a Summons03-17-2021IDRs and IDR enforcement, IRS summonses in exams
IRM 25.5.1.3.3, Considerations and Limitations on Issuance of a Summons03-17-2021IRS summonses in exams
IRM 25.5.5.2, Taxpayer Records and Testimony03-16-2022IRS summonses in exams
IRM 25.5.5.4.1, Fifth Amendment Privilege Against Self Incrimination03-16-2022IRS summonses in exams
IRM 25.5.5.4.1.2, Rights Concerning Corporate Books and Records04-30-1999IRS summonses in exams
IRM 25.5.5.4.2, Right to Be Represented by Counsel12-18-2015IRS summonses in exams, Interviews and IRC 7521
IRM 25.5.5.4.3, Privileged Communication and Summons12-18-2015IDRs and IDR enforcement, IRS summonses in exams
IRM 25.5.5.4.4, Right to Make an Audio Recording of the Proceeding12-18-2015IRS summonses in exams
IRM 25.5.10.2, Appearance, Compliance or Noncompliance with a Summons03-31-2023IRS summonses in exams
IRM 25.5.10.3, General Enforcement Procedures03-31-2023IRS summonses in exams, Third-party contacts
IRM 25.5.10.4.3, Examination03-31-2023IRS summonses in exams
IRM 25.6.1.5, Basic Guide for Processing Cases with Statute of Limitations Issues02-03-2026Reading a transcript
IRM 25.6.1.6.15, When a Document Is Treated as Filed Under the IRC10-25-2024Reading a transcript, Statute date calculator
IRM 25.6.1.6.18, List of Legal Holidays10-02-2025Statute date calculator, Tax Court petition deadline, Transcript analyzer
IRM 25.6.1.8.2, Original Delinquent Return Procedures10-01-2026Reading a transcript
IRM 25.6.1.9.2, General Assessment Period11-01-2004Assessment statute (IRC 6501)
IRM 25.6.1.9.3, Received Date03-01-2006Assessment statute (IRC 6501), Statute date calculator
IRM 25.6.1.9.4.1, Valid Return10-01-2013Assessment statute (IRC 6501)
IRM 25.6.1.9.4.2, Amended Return10-01-2025Amended returns during an exam, Assessment statute (IRC 6501)
IRM 25.6.1.9.4.5, Substitute for Return (SFR)10-05-2016Substitute for return and ASFR, Reading a transcript
IRM 25.6.1.9.5.2, Fraudulent Return10-03-2022Assessment statute (IRC 6501)
IRM 25.6.1.9.5.3, 25% Omission10-01-2026Assessment statute (IRC 6501)
IRM 25.6.1.9.5.8, Listed Transactions09-20-2016Assessment statute (IRC 6501)
IRM 25.6.1.9.5.10, COVID-19 Related Employment Tax Credits05-28-2026ERC examinations
IRM 25.6.1.9.6.1, Request for Prompt Assessment10-02-2023Assessment statute (IRC 6501)
IRM 25.6.1.9.6.2, Statutory Notice of Deficiency (90 Day Letter)09-29-2015Assessment statute (IRC 6501)
IRM 25.6.1.9.6.3, Summonses (Including Designated Summons)10-01-2018Assessment statute (IRC 6501)
IRM 25.6.1.9.6.4, Bankruptcy Cases10-02-2023Assessment statute (IRC 6501)
IRM 25.6.1.9.6.5, Federally Declared Disaster Area or Significant Fire10-03-2022Assessment statute (IRC 6501)
IRM 25.6.1.10.1, Requests for Abatement10-02-2023Refund claims for paid penalties
IRM 25.6.1.10.1.1, Abatement Authority03-05-2024Assessment statute (IRC 6501), Refund claims for paid penalties
IRM 25.6.1.10.3.1.3, Notification to Taxpayer Upon Disallowance of a Claim07-05-2024Refund claims for paid penalties
IRM 25.6.1.10.3.1.4, Reconsideration After the RSED Where Notice of Claim Disallowance Not Sent07-05-2024Refund claims for paid penalties
IRM 25.6.1.10.3.1.5, Reconsideration of a Disallowed Claim12-17-2025ERC disallowance (Letter 105-C), Refund claims for paid penalties
IRM 25.6.1.10.3.1.6.2, Claim for an Amount Paid After the ASED07-05-2024Streamlined procedures (SDOP/SFOP)
IRM 25.6.1.10.3.2.1, Background on the Acceptability of Claims07-05-2024Protective refund claims, Refund claims for paid penalties
IRM 25.6.1.10.3.2.2.2, Prescribed Forms for Amending an Original Tax Return or Abating a Penalty Already Paid07-05-2024Protective refund claims, Refund claims for paid penalties
IRM 25.6.1.10.3.2.3, Informal Claims07-05-2024Protective refund claims, Refund claims for paid penalties
IRM 25.6.1.10.3.2.4, Supplemental Claims07-05-2024Protective refund claims, Refund claims for paid penalties
IRM 25.6.1.10.3.2.5, Protective Claims07-05-2024Protective refund claims
IRM 25.6.1.10.3.3, Claims for Credit or Refund, General Time Period02-03-2026Protective refund claims, Refund claims for paid penalties, Statute date calculator
IRM 25.6.1.10.3.3.1.4, Examples for the Three-year Period10-01-2025Statute date calculator
IRM 25.6.1.10.3.4.1, Net Operating Loss (NOL) Carryback or Capital Loss Carryback07-05-2024Tentative refunds (Forms 1045 and 1139)
IRM 25.6.1.12, Collection Statute Expiration Date (CSED)11-19-2019Reading a transcript
IRM 25.6.1.13, Barred Assessments and Barred Statute Cases10-01-2026Assessment statute (IRC 6501)
IRM 25.6.22.2, Guidelines for Soliciting Extensions03-26-2019Signing Form 870 or 4549, Form 872 extensions, Form 870, Form 872
IRM 25.6.22.2.1, Assessment Statute Extension11-17-2021Amended returns during an exam, Assessment statute (IRC 6501), Form 872 extensions, Form 872
IRM 25.6.22.3, Notification of Taxpayer's Rights03-26-2019Form 872 extensions, Form 872
IRM 25.6.22.4.2, Letters and Publications Sent with Consents03-26-2019Form 872 extensions
IRM 25.6.22.5, Preparation of Consent Forms, General Procedures08-26-2011Form 872
IRM 25.6.22.5.2, Preparation of Consents02-09-2018Form 872 extensions
IRM 25.6.22.5.7, Expiration Date08-26-2011Form 872 extensions
IRM 25.6.22.5.8.1, Executed by Authorized Representative11-17-2021Form 872 extensions, Form 872
IRM 25.6.22.5.12, Examiner's Responsibility after Receipt of Consent11-17-2021IRS Independent Office of Appeals, Form 872
IRM 25.6.22.6.1.1, Joint Returns08-26-2011Form 872
IRM 25.6.22.6.2, Corporations10-24-2019Form 872
IRM 25.6.22.7.1, Form 872-A Special Consent to Extend the Time to Assess Tax11-17-2021Signing Form 870 or 4549, Form 872 extensions, Form 870, Form 872
IRM 25.6.22.7.1.4, Taxpayer's Termination08-26-2011Form 872 extensions
IRM 25.6.22.8, Restricted Consents08-26-2011IRS Independent Office of Appeals
IRM 25.6.22.8.1, Taxpayer's Rights Concerning Restricted Consents08-26-2011Form 872 extensions, Form 872
IRM 25.6.22.8.2, Situations Permitting Taxpayer's Request for Restricted Consent08-26-2011IRS Independent Office of Appeals, Form 872 extensions, Form 872
IRM 25.6.22.8.12, Basic Restrictive Statement08-26-2011Form 872 extensions
IRM 25.15.1.3, Administrative Processes04-02-2020Form 8857 (innocent spouse)
IRM 25.15.1.6, Form 8857, Request for Innocent Spouse Relief01-27-2023Form 8857 (innocent spouse)
IRM 25.15.1.6.1, Routing of Form 885701-27-2023Form 8857 (innocent spouse)
IRM 25.15.1.6.2, Time Period for Making the Request06-26-2017Form 8857 (innocent spouse)
IRM 25.15.1.7, Prohibition Against Collection Actions03-04-2012Form 8857 (innocent spouse)
IRM 25.15.1.8, Statute of Limitations on Collection06-26-2017Form 8857 (innocent spouse)
IRM 25.15.1.9.1, Power of Attorney (POA)06-26-2017Form 8857 (innocent spouse)
IRM 25.15.1.10.2, Tax Court Review IRC 601502-26-2013Form 8857 (innocent spouse)
IRM 25.15.3.4, Notification to NRS06-10-2024Innocent spouse relief
IRM 25.15.3.5.1, Collection Activity12-12-2016Innocent spouse relief
IRM 25.15.3.7.3, Actual and Constructive Knowledge06-10-2024Innocent spouse relief
IRM 25.15.3.7.5, Time Period for Requesting Relief12-12-2016Innocent spouse relief
IRM 25.15.3.9.2.1, Eligibility Threshold Conditions - Defined06-10-2024Innocent spouse relief
IRM 25.15.3.9.3, Streamlined Determinations03-08-2013Innocent spouse relief
IRM 25.15.3.9.4.1.2, Economic Hardship07-29-2014Innocent spouse relief
IRM 25.15.3.9.4.3, 6015(f) Relief Refunds12-12-2016Innocent spouse relief
IRM 25.15.3.10.1, Preliminary Determination Letters06-10-2024Innocent spouse relief
IRM 25.15.3.10.2, Final Determination Letters06-10-2024Innocent spouse relief
IRM 25.15.3.10.3, Other Letters06-10-2024Innocent spouse relief
IRM 25.15.18.5.1.2, Initial Screening03-20-2019Innocent spouse relief
IRM 25.15.18.5.1.11, Non-Qualifying Requests03-20-2019Innocent spouse relief
IRM 25.15.18.5.4, Stage 07 - Appeals Requests02-06-2017Innocent spouse relief
IRM 25.15.18.5.6.1, Rework Process07-11-2016Innocent spouse relief
IRM 25.15.18.7.4, Stage 11 Suspense to Stage 12 Using Generalized IDRS Interface (GII) System07-11-2016Innocent spouse relief
IRM 25.15.18.7.6, CDP Cases - Transfer to Appeals02-06-2017Innocent spouse relief
IRM 25.16.1.2.1, Federal Disaster Declaration08-20-2026Disaster postponements (7508A)
IRM 25.16.1.2.2, State Disaster Declaration08-20-2026Disaster postponements (7508A)
IRM 25.16.1.3, Identification of Covered Disaster Area, Postponement Period, and Affected Taxpayers08-20-2026Disaster postponements (7508A)
IRM 25.16.1.4.1, Determining the Appropriate Level of IRS Administrative Disaster Tax Relief08-20-2026Disaster postponements (7508A)
IRM 25.16.1.4.2, IRS Disaster Declaration Notice and Memorandum08-20-2026Disaster postponements (7508A)
IRM 25.16.1.7.1, -S Freeze08-20-2026Disaster postponements (7508A)
IRM 25.16.1.7.2, -O Freeze08-20-2026Disaster postponements (7508A)
IRM 25.21.4.7, Employer Shared Responsibility Payment (ESRP)10-22-2021Letter 5040-J / CP220J (ESRP)
IRM 25.21.4.13, Letter 226-J10-22-2021Letter 226-J: ACA employer penalty, Letter 5040-J / CP220J (ESRP)
IRM 25.21.4.14, ALE Responses to Letter 226-J10-22-2021Letter 226-J: ACA employer penalty
IRM 25.21.4.14.1, No Response03-28-2019Letter 226-J: ACA employer penalty, Letter 5040-J / CP220J (ESRP), Notice decoder
IRM 25.21.4.14.3, Partial/Total Disagreement with the Proposed ESRP10-22-2021Letter 226-J: ACA employer penalty, Letter 5040-J / CP220J (ESRP)
IRM 25.21.4.15, Letter 5040-J Follow Up Letter and Letter 227 ESRP Acknowledgement Letters03-28-2019Letter 5040-J / CP220J (ESRP)
IRM 25.21.4.15.4, Disagreement with Letter 227-L or Letter 227-M03-28-2019Letter 5040-J / CP220J (ESRP)
IRM 25.21.4.16, Appeals Procedures03-28-2019Letter 5040-J / CP220J (ESRP)
IRM 25.21.4.21.2, Request for Reconsideration10-22-2021Letter 5040-J / CP220J (ESRP)
IRM 25.23.4.2, Identity Theft (IDT) Paper Process Overview11-04-2025Form 14039 (identity theft)
IRM 25.23.4.4, Taxpayer Inquiries Involving Identity Theft (IDT)06-15-2026Form 14039 (identity theft)
IRM 25.25.5.2.1.3, General Correspondence Non-Identity Theft Response05-28-2025CP05 (refund held for review)
IRM 25.25.6.1.7, Taxpayer Protection Program Overview06-15-2026Letter 4883C (identity verification), Letter 5071C: verify identity
IRM 25.25.6.2, Written/Faxed Responses to Letter 4883C, Letter 5071C, Letter 5447C, Letter 5747C, Letter 6167C, or Letter 521610-01-2025Letter 4883C (identity verification), Letter 5071C: verify identity
IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research06-15-2026Letter 4883C (identity verification), Letter 5071C: verify identity, Notice decoder
IRM 25.25.6.3.1, TPP Procedures for Power of Attorney or Third-Party Callers06-15-2026Letter 4883C (identity verification), Letter 5071C: verify identity
IRM 25.25.6.6, Non-TPP Telephone Assistors Response to Taxpayers06-15-2026Letter 4883C (identity verification)
IRM 25.25.6.6.2, Procedures for when the Caller Has Not Received or Lost the TPP Letter06-15-2026Letter 5071C: verify identity
IRM 25.27.1.2, Third Party Contact (TPC): Definition05-06-2026Third-party contacts, Letter 3164 (third-party contacts)
IRM 25.27.1.3, Notification Requirements05-06-2026Third-party contacts, Letter 3164 (third-party contacts)
IRM 25.27.1.3.1, TPC Notification Procedures05-06-2026Third-party contacts, Letter 3164 (third-party contacts)
IRM 25.27.1.3.2, Exceptions to IRC 7602(c) Notification Requirements05-06-2026Third-party contacts, Letter 3164 (third-party contacts)
IRM 25.27.1.3.5, Taxpayer Authorizes Contact with a Third Party05-06-2026Third-party contacts, Letter 3164 (third-party contacts)
IRM 25.27.1.3.8, Government Entities05-06-2026Third-party contacts
IRM 25.27.1.3.10, Non-Administrative Contacts05-06-2026Third-party contacts
IRM 25.27.1.4, Recording and Reporting TPCs05-06-2026Third-party contacts
IRM 25.27.1.5, Providing Taxpayers with TPC List05-06-2026Getting the exam file, Third-party contacts, Letter 3164 (third-party contacts)
IRM Exhibit 4.19.2-1, Glossary (AUR)09-23-2025CP2057: possible missing income
IRM Exhibit 20.1.2-1, Revenue Procedure 84-3512-30-2025Rev. Proc. 84-35
IRM Exhibit 5.9.1-1, Glossary of Common Insolvency Terms01-26-2026Bankruptcy and tax debts
IRM Exhibit 5.8.5-2, Periodic Payments Limited by Application of Payment From Equity in Assets04-23-2026OIC RCP calculator
Exhibit 4.46.4-1, Requirements for Issuing IDRs09-06-2023IDR response cover letter
Exhibit 4.46.4-2, IDR Enforcement Process09-06-2023IDR response cover letter
Exhibit 20.1.6-1, IRC 6695 Base and Inflation Rates08-10-2026Preparer penalties (6694, 6695)