Internal Revenue Manual

1,734 sections.

• 1.1.1 IRS Mission and Organizational Structure
• 1.1.5 Office of the Commissioner
• 1.1.6 Chief Counsel
• 1.1.7 Independent Office of Appeals
• 1.1.8 Taxpayer Advocate Service
• 1.1.10 Office of Civil Rights and Compliance
• 1.1.11 Chief, Communications and Liaison
• 1.1.12 Information Technology
• 1.1.13 Taxpayer Services
• 1.1.16 Small Business/Self-Employed Division
• 1.1.17 Facilities Management and Security Services
• 1.1.18 Research, Applied Analytics and Statistics Division
• 1.1.19 Criminal Investigation
• 1.1.20 Office of Professional Responsibility
• 1.1.21 Chief Financial Officer
• 1.1.24 Large Business and International Division
• 1.1.26 Whistleblower Office
• 1.1.27 Privacy, Governmental Liaison and Disclosure (PGLD)
• 1.1.28 Return Preparer Office
• 1.1.29 Office of Online Services
• 1.1.31 Office of the Chief Risk Officer
• 1.1.33 Taxpayer Experience Office
• 1.2.1 Servicewide Policy Statements
• 1.2.61 Business Unit Delegations of Authority for Taxpayer Services
• 1.2.62 Division/Function Delegation of Authorities for Information Technology (IT)
• 1.2.63 Division Delegations of Authority for Large Business and International
• 1.2.65 Small Business/Self-Employed Division Delegations of Authority
• 1.2.68 Division Delegations of Authority for Tax Exempt and Government Entities (TE/GE)
• 1.2.69 Business Unit Delegations of Authority for Chief Financial Officer
• 1.2.70 Business Unit Delegations of Authority for Criminal Investigation
• 1.4.2 Monitoring and Improving Internal Control
• 1.4.3 Financial Assurance Control Testing
• 1.4.5 Corporate Tax Administration Tools
• 1.4.7 TE/GE Knowledge Management (KM) Administration
• 1.4.9 Resource Guide for Management Officials - Criminal Investigation
• 1.4.10 Return Integrity & Verification Operation Managers Guide
• 1.4.11 Field Assistance Guide for Managers
• 1.4.13 TAS Guide for Managers
• 1.4.16 Accounts Management Guide for Managers
• 1.4.18 Electronic Products and Services Support (EPSS) Managers Guide
• 1.4.19 Automated Underreporter Technical and Clerical Managers and Coordinators Guide
• 1.4.20 Filing & Payment Compliance Managers Handbook
• 1.4.21 Accounts Management and Compliance Guide for System Administrators/Analysts
• 1.4.22 CAWR Manager and Coordinator Guide
• 1.4.23 FUTA Manager and Coordinator Guide
• 1.4.24 Central Withholding Agreement Program Team Manager Handbook
• 1.4.28 Appeals Managers Procedures
• 1.4.29 SB/SE Campus Exam/AUR, and W&I Exam Operations
• 1.4.31 Quality Assurance Review Program
• 1.4.32 Internal Control Review Program
• 1.4.40 SB/SE Field and Office Examination Group Manager
• 1.4.50 Collection Group Manager, Field Compliance Manager and Area Director Operational Aid
• 1.4.51 Insolvency
• 1.4.52 Offer in Compromise Manager's Resource Guide
• 1.4.53 Advisory and Property Appraisal and Liquidation Specialist Group Manager, Civil Enforcement Advice and Support Operations Territory Manager and Director Operational Aid
• 1.4.55 SBSE Campus Collection Support Managers’ Guide
• 1.4.60 Enterprise Risk Management (ERM) Program
• 1.4.63 Roles and Responsibilities of Disclosure Managers
• 1.5.1 The IRS Balanced Performance Measurement System
• 1.5.2 Uses of Section 1204 Statistics
• 1.5.3 Manager’s Self-Certification and the Independent Review Process
• 1.5.5 Section 1204/Regulation 801 Guidance for Criminal Investigation
• 1.5.8 Section 1204/Regulation 801 Guidance for Taxpayer Advocate Service (TAS)
• 1.7.1 Servicewide Research for Tax Administration
• 1.10.3 Standards for Using Email
• 1.11.1 Internal Management Document (IMD) Program and Responsibilities
• 1.11.2 Internal Revenue Manual (IRM) Process
• 1.11.3 Servicewide Policy Statement Process
• 1.11.4 Servicewide Delegation Order Process
• 1.11.5 Publishing the Internal Revenue Manual (IRM)
• 1.11.6 Using and Researching the Internal Revenue Manual (IRM)
• 1.11.8 Servicewide Electronic Research Program (SERP)
• 1.11.9 Clearing and Approving the Internal Revenue Manual (IRM)
• 1.11.10 Interim Guidance Process
• 1.11.13 Taxpayer Advocate Service Internal Management Document and Single Point of Contact (TAS IMD/SPOC) Program
• 1.13.1 Statistical Reporting
• 1.13.2 Processing Management
• 1.13.3 Document Management
• 1.14.3 Furniture and Equipment Standards
• 1.14.4 Personal Property Management
• 1.14.5 Occupational Health and Safety Program
• 1.14.6 Real Property Management Program
• 1.14.7 Motor Vehicle Fleet Management Program
• 1.14.8 Identifying Space Efficient Buildings
• 1.14.9 IRS Parking Program
• 1.14.12 IRS Environmental Compliance Program
• 1.15.1 The Records and Information Management Program
• 1.15.2 Types of Records and Their Life Cycles
• 1.15.3 Disposing of Records
• 1.15.4 Retiring and Requesting Records
• 1.15.5 Relocating/Removing Records
• 1.15.6 Managing Electronic Records
• 1.15.7 Files Management
• 1.17.1 Overview of Publishing Authorities, Roles and Responsibilities, and Organizational Structure
• 1.17.2 Publishing Systems and Programs
• 1.17.3 Tax Products Program
• 1.17.7 Use of the Official IRS Seal, IRS Logo, and IRS Endorsed Program Identifiers
• 1.17.8 Internal and Public Use Non-Tax Products
• 1.17.9 User Guide for Requesting Published Products and Services
• 1.17.10 IRS Published Product Identification
• 1.18.2 Forecasting Requirements
• 1.18.3 Tax Forms Distribution Programs
• 1.18.4 Technology and program support
• 1.18.5 National Distribution Center
• 1.22.1 Mail and Transportation Management Overview
• 1.22.2 United States Postal Service (USPS) Classes of Mail, USPS Additional Services and Small Package Carrier (SPC) Services
• 1.22.3 Addressing and Packaging
• 1.22.4 Postage Accountability and Reporting Requirements
• 1.22.5 Mail Operations
• 1.22.6 Transportation Management
• 1.22.8 Mailing and Shipping Equipment
• 1.25.1 Rules Governing Practice Before the IRS
• 1.25.2 Practitioner Enrollment
• 1.25.4 Processing Circular 230 Disciplinary Cases
• 1.25.8 Enrollment of Actuaries
• 1.29.1 Authorities and Responsibilities
• 1.32.1 IRS Local Travel Guide
• 1.32.4 Government Travel Card Program
• 1.32.5 International Travel Office Procedures
• 1.32.10 Reporting on Event-Related Spending
• 1.32.11 IRS City-to-City Travel Guide
• 1.32.12 IRS Relocation Travel Guide
• 1.32.13 Relocation Services Program
• 1.32.14 Gainsharing Travel Savings Program
• 1.32.15 Public Transportation Subsidy Program (PTSP)
• 1.32.20 Using Appropriated Funds to Purchase Meals and Light Refreshments
• 1.33.3 Reimbursable Operating Guidelines
• 1.33.4 Financial Operating Guidelines
• 1.33.5 Managerial Costing
• 1.33.7 User Fees
• 1.33.8 Estimating Trust Fund Costs
• 1.33.9 Cost Estimating Guidelines
• 1.34.4 Unpaid Assessments
• 1.35.3 Receipt and Acceptance Guidelines
• 1.35.4 Purchase Card Program
• 1.35.6 Property and Equipment Accounting
• 1.35.13 Administrative Waiver
• 1.35.14 IRS Annual Financial Statement Audit
• 1.35.18 Imprest Funds
• 1.35.24 Establishing IRS Commitments and Obligations
• 1.36.4 Administrative (Non-tax) Debt Management
• 1.53.1 Managing Organizational Change
• 1.54.1 TE/GE Roles and Responsibilities on Issue Elevation
• 1.55.2 Organizational Changes
• 1.55.6 Taxpayer Services (TS) Government Accountability Office (GAO) and Treasury Inspector General for Tax Administration (TIGTA) Post-Audit Process
• 1.56.1 LB&I Policy Office Processes and Procedures
• 1.57.1 FMSS Quality Assurance Programs
• 2.2.1 Partnership Control System Chapter Overview
• 2.2.2 PCS Command Code TSLOD
• 2.2.3 PCS Command Code TSCHG
• 2.2.4 PCS Command Code TSINQ
• 2.2.5 PCS Command Code TSDEL
• 2.2.6 PCS Command Code TSNOT
• 2.2.7 PCS Command Code TSCLS
• 2.2.8 PCS Command Code MSCHG
• 2.2.9 PCS Command Code TSUMY
• 2.3.1 Section Titles and Command Codes for IDRS Terminal Responses
• 2.3.2 Introduction to IDRS Terminal Responses
• 2.3.8 Standard Validity Criteria
• 2.3.10 Command Codes MFREQ and RECON
• 2.3.11 Command Codes TXMOD and SUMRY
• 2.3.12 Command Code ACTON
• 2.3.13 Command Codes FFINQ, REINF, and REMFE
• 2.3.15 Command Code ENMOD
• 2.3.16 Command Codes RFINK and RAFRQ
• 2.3.17 Command Code ESTABD
• 2.3.18 Command Code ESTABM
• 2.3.20 Command Code URINQ (URF)
• 2.3.25 Command Codes DM1DT and DTVUE
• 2.3.26 Command Code TDINQ
• 2.3.27 Command Code ECREQ
• 2.3.28 Command Code FTDPN
• 2.3.29 Command Codes INTST, ICOMP, and COMPA
• 2.3.30 Command Code DAILY
• 2.3.31 Command Codes CFINK , RPINK, KAFFQ and KAFTQ for CAF Inquiry
• 2.3.32 Command Code MFTRA
• 2.3.34 Command Code PATRA
• 2.3.35 Command Code IRPTR
• 2.3.36 Command Code SCFTR
• 2.3.37 Command Code UPTIN for the GUF System
• 2.3.38 Command Code TXCMP
• 2.3.40 Command Code PICRD
• 2.3.41 Command Code PIEST
• 2.3.43 Command Code PIFTF
• 2.3.44 Command Code PIVAR
• 2.3.45 Command Code XSINQ
• 2.3.47 Command Codes INOLE, EOGEN, and SPARQ
• 2.3.48 Command Code UPDIS for the GUF System
• 2.3.49 Command Code EICMP
• 2.3.51 Command Code IMFOL
• 2.3.52 Command Codes RTVUE and RTFTP
• 2.3.53 Command Code PMFOL
• 2.3.54 Command Code DDBOL
• 2.3.55 Command Codes ELFUP and ELFRQ
• 2.3.56 Command Code ESTABR
• 2.3.57 Command Code BRTVU
• 2.3.59 Command Codes BMFOL and BMFOR
• 2.3.60 Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP
• 2.3.62 Command Code ESTAB
• 2.3.63 Command Codes RPVUE, RPVCU, and RPPRT
• 2.3.64 Command Code EMFOL
• 2.3.65 EPMF Return Transaction File On-Line (ERTVU) Research
• 2.3.66 Command Code PLINF and PLINQ
• 2.3.68 Command Codes DUPOL and DUPPG
• 2.3.69 Command Code VPARS
• 2.3.70 Command Code EFTPS
• 2.3.71 Command Code ATINQ
• 2.3.73 Command Codes TRDBV, TRERS, TRPRT, and R8453
• 2.3.74 Command Code DDPOL
• 2.3.76 Command Code ISTSD
• 2.3.77 Command Code ISTSE
• 2.3.78 Command Code LOCAT
• 2.3.79 Command Code CDPWEB, (CDPTA, CDPTE)
• 2.3.80 Command Code DDBKD
• 2.3.81 Command Code ESTABA
• 2.3.82 Command Code ESTABH
• 2.3.85 Command Code DFAST and DLITE
• 2.3.86 Command Code IRPOL
• 2.3.87 Command Code DDBMF
• 2.4.1 Section Titles and Command Codes for IDRS Terminal Input
• 2.4.4 Command Code MESSG
• 2.4.5 Command Codes QRADD, QRADDO, QRNCH, QRNCHG, RVIEW, QRACN, and QRIND for the Quality Review System
• 2.4.6 Command Codes LETER, LPAGE, LPAGD, LETUP, LETED, LLIST, and LREVW
• 2.4.7 Command Codes KAFRM, KAFAD, UPTCF, UPRCF, UPNCF, FRM3P, ADD3P, and KAFMC for CAF Update
• 2.4.8 Command Codes ESIGN and BSIGN
• 2.4.9 Command Codes ENREQ, INCHG, IRCHG, BNCHG and BRCHG
• 2.4.10 Command Codes EOREQ and EOCHG
• 2.4.11 Command Code NMFTM
• 2.4.12 Command Codes DELET and CCPYT
• 2.4.13 Command Code TERUP
• 2.4.14 Command Code NMFST
• 2.4.15 Command Codes ETXCL, SEQNC, STBLK, PAYMT, PYBAL, VARIA, CRBLK, and TXCTL for Area Office Payment Processing
• 2.4.17 Command Codes ADD24/34/48, ADC24/34/48, FRM34 and DRT24/48
• 2.4.19 Command Codes REQ77, FRM77 and FRM7A
• 2.4.20 Command Codes RFUND and REFAP
• 2.4.21 Command Codes CHK64 and CHK64R
• 2.4.22 Command Code CRMNL
• 2.4.23 Command Code CHKCLR and CHKCL
• 2.4.24 Command Codes FMADD, URADD, ESAPL, FMREF, URREF, FMAPL, URAPL, UROUT and URENT
• 2.4.25 Command Codes BDADDR, BDADD, BDAPLR, BDAPL, BDOUTR, BDOUT, BDENT and BDINQ
• 2.4.26 Command Codes FRM14, FRM49, and TDIRQ
• 2.4.27 Command Code ASGNI/ASGNB formerly TSIGN
• 2.4.28 Command Codes STAUP, STATI and STATB
• 2.4.29 Command Codes TELEA, TELEC, TELED and TELER for Telephone Processing
• 2.4.30 Command Codes IAGRE, IAORG, IAPND, IAREV, IADFL, and IADIS
• 2.4.31 Command Code LEVY
• 2.4.32 Command Code PDTUP
• 2.4.33 Command Codes EFTNT, EFTAD and EFTOF for Electronic Funds Transfer
• 2.4.34 Command Code DOALL
• 2.4.35 Command Code STN90
• 2.4.37 Command Code NOREF Overview
• 2.4.38 Command Code CSEDR
• 2.4.39 Command Codes ASEDD and ASEDR
• 2.4.40 Command Codes RFRTM, RFADD, RFUPT, RFRMA, AFADT, AFUPT, and RFMRG
• 2.4.41 Command Code UNLCE
• 2.4.42 Command Code CCASG for Case Control Activity System
• 2.4.43 Command Code PINEX
• 2.4.44 Command Codes XSADD, XSREF, XSAPL, XSOUT, and XSENT
• 2.4.45 Command Code NRP97
• 2.4.46 Command Code EPLAN
• 2.4.47 Command Code VPMSG
• 2.4.48 Command Code VPPIN
• 2.4.50 Command Code ASIGN
• 2.4.52 Command Codes TPCIN and TPCOL
• 2.4.53 Command Code DUPED
• 2.4.56 Command Code ISTSR
• 2.4.57 Command Code CDPTR
• 2.4.58 Command Code DDBCK/ DDBCV / DDBCS
• 2.4.59 Command Code TMSSN
• 2.4.61 Command Code IDT48/IDT58/RPM48/RPM58/CSO48/CSO58/ELP45
• 2.5.1 Systems Development
• 2.5.3 Programming and Source Code Standards
• 2.5.4 Document Standards
• 2.5.5 Guidelines for Preparing Program Requirements Packages (PRPs)
• 2.5.10 Function Point Standards
• 2.5.11 Analysis Techniques and Deliverables
• 2.5.12 Design Techniques and Deliverables
• 2.5.13 Database Design Techniques and Deliverables
• 2.5.14 Quality Assurance
• 2.7.1 Inter-center
• 2.7.6 Systems Scheduling
• 2.8.1 Introduction to AIMS REALTIME Processing
• 2.8.2 AIMS Command Code AM424
• 2.8.3 AIMS Command Code AMDIS
• 2.8.4 AIMS Command Code AMSTU
• 2.8.5 AIMS Command Code AMSOC
• 2.8.6 AIMS Command Code AMAXU
• 2.8.7 AIMS Command Code AMCLS
• 2.8.8 AIMS Command Codes AMNON, AMTIN, AMBLK, AMFRZ, AMREQ and AMLAB
• 2.8.9 AIMS Command Code AMRET
• 2.9.1 Integrated Data Retrieval System
• 2.11.1 IDRS Correspondence
• 2.12.2 Security and Communication Services (SACS) Security Command Codes
• 2.15.1 Enterprise Architecture (EA) Overview
• 2.17.1 Infrastructure Currency
• 2.21.1 Introduction to Shopping Cart Processing for IT
• 2.22.1 Unified Work Request (UWR) Process
• 2.25.2 IRS Integrated Enterprise Portal Usage Standard
• 2.25.3 Intranet Site and Web Server Registration Procedures
• 2.25.20 SharePoint
• 2.25.101 IRS.gov Web Content Management Procedures
• 2.28.1 Unified Communications (UC) Overview
• 2.31.1 One Solution Delivery Life Cycle Guidance
• 2.109.2 Risk, Issue, and Action Item Management Process
• 2.110.1 Requirements Engineering Directive
• 2.110.2 Requirements Engineering Process
• 2.120.6 Engineering Planning Process
• 2.120.7 Solution Design Process
• 2.120.8 Interface Design Process
• 2.120.9 Hardware Analysis and Design (HAD) /System Configuration Validation (SCV) Process
• 2.120.10 Engineering ELC Documentation
• 2.120.11 Data Management Process Description
• 2.120.12 Naming Data Element(s)/Object(s)
• 2.123.2 Knowledge Management Process Description
• 2.125.1 Change Management Policy
• 2.125.2 Change Management Process
• 2.126.2 Enterprise Organizational Readiness (EOR) Process and Procedure
• 2.127.2 IT Testing Process and Procedures
• 2.142.2 Service Catalog Management Process and Procedures
• 2.148.2 Incident Management Process
• 2.148.3 Request Management Process
• 2.149.1 Asset Management Policy
• 2.149.2 Asset Management Process Description
• 2.149.3 Asset Management Hardware Procedures
• 2.149.4 Asset Management Software Procedures
• 2.150.1 Configuration Management Policy
• 2.150.2 Configuration Management (CM) Process
• 2.150.5 Configuration Verification for IRS Applications (PSL and Non-PSL) Process
• 2.172.1 IT Enterprise Control Authority and Operations Directives
• 2.172.2 Enterprise Control Authority and Operations Process and Procedures
• 2.173.1 IT Governance Policy
• 2.173.2 IT Governance Procedures
• 3.0.101 Schedule K-1 Processing
• 3.0.167 Losses and Shortages
• 3.0.230 Lockbox Processing Procedures
• 3.0.275 Business Results Measures for Submission Processing Functions
• 3.0.276 General, Scorecard Performance Measure Process - Security and Internal Control Review
• 3.5.10 Remittance Transaction Research (RTR) System
• 3.5.20 Income Verification Express Service (IVES) - Processing Requests for Tax Return/Return Information
• 3.5.21 Return and Income Verification Services (RAIVS) - Processing Requests for Tax Return/Return Information
• 3.5.61 Files Management and Services
• 3.8.44 Campus Deposit Activity
• 3.8.45 Manual Deposit Process
• 3.8.46 Discovered Remittance
• 3.8.47 Manual Deposit for Field Office Payment Processing
• 3.10.5 Batch/Block Tracking System (BBTS)
• 3.10.8 Information Returns Processing
• 3.10.72 Receiving, Extracting, and Sorting
• 3.10.73 Batching and Numbering
• 3.11.3 Individual Income Tax Returns
• 3.11.6 Data Processing (DP) Tax Adjustments
• 3.11.10 Revenue Receipts
• 3.11.12 Exempt Organization Returns
• 3.11.13 Employment Tax Returns
• 3.11.14 Income Tax Returns for Estates and Trusts (Forms 1041, 1041-QFT, and 1041-N)
• 3.11.15 Return of Partnership Income
• 3.11.16 Corporate Income Tax Returns
• 3.11.20 Exempt Organization and Employee Plan Applications for Extension of Time to File
• 3.11.22 Employee Plan Excise Tax Return
• 3.11.23 Excise Tax Returns
• 3.11.25 Miscellaneous Tax Returns
• 3.11.26 Miscellaneous Tax Exempt Governmental Entities (TE/GE) Tax Returns
• 3.11.27 EPMF Return Processing Form 5500-EZ
• 3.11.29 Health Coverage Tax Credit (HCTC) Enrollment Processing
• 3.11.106 Estate and Gift Tax Returns
• 3.11.154 Unemployment Tax Returns
• 3.11.180 Allocated Tips
• 3.11.212 Applications for Extension of Time to File
• 3.11.213 Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
• 3.11.217 Form 1120-S Corporation Income Tax Returns
• 3.11.249 Processing Form 8752
• 3.11.250 Form 8300 Processing
• 3.11.251 Spousal Payment Transcript Processing
• 3.12.2 Individual Master File Error Resolution General Instructions
• 3.12.3 Individual Income Tax Returns
• 3.12.8 Information Returns Processing
• 3.12.10 Revenue Receipts
• 3.12.12 Exempt Organization Returns
• 3.12.13 Employment Tax Returns
• 3.12.14 Income Tax Returns for Estates and Trusts (Forms 1041, 1041-QFT, and 1041-N)
• 3.12.15 Return of Partnership Income
• 3.12.16 Corporate Income Tax Returns
• 3.12.21 Credit and Account Transfers
• 3.12.22 Employee Plan Excise Tax Returns
• 3.12.23 Excise Tax Returns
• 3.12.26 Tax Exempt Bond Error Resolution Procedures
• 3.12.32 General Unpostables
• 3.12.37 IMF General Instructions
• 3.12.38 BMF General Instructions
• 3.12.106 Estate Tax Returns - Paper Correction Processing
• 3.12.154 Unemployment Tax Returns
• 3.12.166 EPMF Unpostables
• 3.12.179 Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution
• 3.12.212 Applications for Extension of Time to File Tax Returns
• 3.12.213 Form 1066, U.S. REMIC Income Tax Return
• 3.12.217 Error Resolution Instructions for Form 1120-S
• 3.12.220 Error Resolution System for Excise Tax Returns
• 3.12.249 Processing Form 8752
• 3.12.251 Corporation Income Tax Returns
• 3.12.263 Estate and Gift Tax Returns
• 3.12.278 Exempt Organization Unpostable Resolution
• 3.12.279 BMF/CAWR/PMF Unpostable Resolution
• 3.13.2 BMF Account Numbers
• 3.13.5 Individual Master File (IMF) Account Numbers
• 3.13.6 Submission Processing Image Control Team (ICT) Correspondence Scanning
• 3.13.12 Exempt Organization Account Numbers
• 3.13.36 EPMF Account Numbers
• 3.13.40 Application for Tax Identification Number for Pending U.S. Adoptions
• 3.13.62 Media Transport and Control
• 3.13.122 Individual Master File (IMF) Entity Control Unpostables
• 3.13.222 BMF Entity Unpostable Correction Procedures
• 3.14.1 IMF Notice Review
• 3.14.2 Notice Review - Business Master File (BMF) Notice Review
• 3.17.5 Hardcore Payment Tracers
• 3.17.10 Dishonored Check File (DCF) and Unidentified Remittance File (URF)
• 3.17.15 Accounting Reports Analyst - Responsibilities
• 3.17.20 Refund Intercept Program
• 3.17.21 Credit and Account Transfers
• 3.17.30 SC Data Controls
• 3.17.41 Excise Reporting
• 3.17.46 Automated Non-Master File Accounting
• 3.17.50 Redesigned Revenue Accounting Control System (RRACS) Procedures
• 3.17.63 Redesigned Revenue Accounting Control System (RRACS)
• 3.17.64 Accounting Control General Ledger Policies and Procedures
• 3.17.79 Accounting Refund Transactions
• 3.17.80 Working and Monitoring Category D, Erroneous Refund Cases in Accounting Operations
• 3.17.220 Excess Collections File
• 3.17.221 Enterprise Computing Center Data Controls
• 3.17.243 Miscellaneous Accounting
• 3.17.244 Manual Assessments
• 3.17.277 Electronic Payments
• 3.17.278 Paper Check Conversion (PCC) and Remittance Strategy Paper Check Conversion (RSPCC) Systems
• 3.20.12 Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing
• 3.20.13 Exempt Organizations Photocopy Procedures
• 3.21.3 Individual Income Tax Returns
• 3.21.15 Withholding on Foreign Partners
• 3.21.19 Foreign Trust System
• 3.21.25 Miscellaneous Tax Returns
• 3.21.110 Processing Form 1042 Withholding Returns
• 3.21.111 Chapter Three and Chapter Four Withholding Returns
• 3.21.261 Foreign Investment in Real Property Tax Act (FIRPTA)
• 3.21.263 IRS Individual Taxpayer Identification Number (ITIN) Real-Time System (RTS)
• 3.21.264 IRS Individual Taxpayer Identification Number (ITIN) Acceptance Agent Program
• 3.22.3 Individual Income Tax Returns
• 3.22.15 Withholding on Foreign Partners
• 3.22.19 Foreign Trust System
• 3.22.110 Processing Form 1042 Withholding Returns
• 3.22.111 Chapter Three and Chapter Four Withholding Database
• 3.22.261 Foreign Investment in Real Property Tax Act (FIRPTA)
• 3.24.3 Individual Income Tax Returns
• 3.24.7 Delinquent Accounts
• 3.24.8 Information Returns Processing
• 3.24.10 Revenue Receipts
• 3.24.12 Exempt Organization Returns
• 3.24.13 Employment Tax Returns
• 3.24.14 Fiduciary Income Tax Returns
• 3.24.15 Partnership Return of Income
• 3.24.16 Corporation Income Tax Returns
• 3.24.20 Applications for Extension of Time to File Exempt Organizations and Employee Plans Returns
• 3.24.21 Credit and Account Transfers
• 3.24.22 Employee Plan Returns
• 3.24.23 Excise Tax Returns
• 3.24.25 BMF International Miscellaneous Tax Returns
• 3.24.26 Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns
• 3.24.27 EPMF Return Processing Form 5500-EZ
• 3.24.28 Foreign Account Tax Compliance General Purpose Programs
• 3.24.29 SCRS Error Resolution
• 3.24.30 Data Controls
• 3.24.37 General Instructions
• 3.24.38 BMF General Instructions
• 3.24.40 Application for Taxpayer Identification Number for Pending U.S. Adoptions
• 3.24.50 Campus Performance Evaluation Reporting System
• 3.24.106 Estate Tax Returns
• 3.24.133 Residual Remittance Processing System
• 3.24.143 Gift Tax Returns
• 3.24.154 Unemployment Tax Returns
• 3.24.159 SCRS SC Edits
• 3.24.162 BOB Transcription Instructions
• 3.24.180 Allocated Tips
• 3.24.183 Planning and Control Data
• 3.24.202 Supervisory Operator's Manual
• 3.24.212 Applications for Extension of Time to File Tax Returns
• 3.24.213 Real Estate Mortgage Investment Conduit Income Tax Returns
• 3.24.226 Declaration for Electronic Filing
• 3.24.249 Fiscal Year Required Payments/Form 8752
• 3.28.2 Information Referral Process for Form 3949-A
• 3.28.3 Individual Income Tax Returns
• 3.28.4 Identity Theft Returns for Submission Processing
• 3.28.6 Processing Paper Form 8809, Application for Extension of Time to File Information Returns
• 3.30.10 Cost Estimate Reference
• 3.30.18 Reports Teams Instructions for Work Planning and Control
• 3.30.19 Production Control and Performance Reporting
• 3.30.20 Organization, Function, and Program (OFP) Codes
• 3.30.30 Embedded Quality for Submission Processing (EQSP) System
• 3.30.50 Project PCA Production Control Accounting
• 3.30.123 Processing Timeliness: Cycles, Criteria and Critical Dates
• 3.30.124 Campus Monitoring Reports
• 3.30.126 Control Data Analysis
• 3.30.127 Workload Scheduling
• 3.37.110 Chapter 3 Withholding Returns
• 3.38.147 International Notices
• 3.40.8 Information Returns Processing
• 3.40.37 General Instructions
• 3.41.267 Affordable Care Act Information Return Processing on Service Center Recognition/Image Processing System
• 3.41.269 Information Returns Processing on SCRIPS
• 3.41.274 General Instructions for Processing via Service Center Recognition Image/Processing System
• 3.41.275 Scanner Operations on Service Center Recognition Image/Processing System
• 3.41.276 Form 941 and Schedule R Processing on Service Center Recognition/Image Processing System
• 3.41.277 Form 940 Processing on Service Center Recognition/Image Processing System
• 3.42.4 IRS e-file for Business Tax Returns
• 3.42.5 IRS e-file of Individual Income Tax Returns
• 3.42.7 EPSS Help Desk Support
• 3.42.8 E-Services Procedures for Electronic Products and Services Support (EPSS)
• 3.42.9 IRS e-file of Information Returns
• 3.42.10 Authorized IRS e-file Providers
• 3.42.20 Preparer e-file Hardship Waiver Requests
• 3.43.405 Measured Employees Performance System (MEPS) for Managers
• 3.45.1 Processing Employee Plan and Exempt Organization Determination Applications and User Fees
• 3.49.5 Statistical Editing of Individual Income Tax Returns
• 3.49.8 Statistical Editing of Corporation Tax Returns
• 4.1.1 Planning, Monitoring, and Coordination
• 4.1.2 Workload Identification and Survey Procedures
• 4.1.5 Case Building, Classification, Storage and Delivery
• 4.1.8 Special Examination Features and Programs
• 4.1.9 International Features
• 4.1.10 Return Preparer Program Coordinator
• 4.1.21 LB&I Planning, Reporting and Monitoring
• 4.1.26 Campus Exam Return Selection, Delivery and Monitoring
• 4.1.27 Document Matching, Analysis & Case Selection
• 4.2.1 Miscellaneous Examination Information
• 4.2.2 Disaster Assistance Relief
• 4.2.5 Disclosure of Official Information
• 4.2.6 Examination of Employee Returns
• 4.2.7 Ex Parte Communication Procedures
• 4.2.8 Guidelines for SB/SE National Quality Review
• 4.2.9 IDRS and Data Security for Examination
• 4.4.1 Introduction
• 4.4.3 Credit Transfers and Reprocessing Returns
• 4.4.7 Correspondence and Closing Letters
• 4.4.9 Delinquent and Substitute for Return Processing
• 4.4.12 Examined Closings, Surveyed Claims, Partial Assessments, and Closings to Appeals
• 4.4.16 Inventory Control
• 4.4.21 Non-Examined Closures and Deleting AIMS Records
• 4.4.22 Non-Master File (NMF) Processing
• 4.4.23 Openings
• 4.4.26 Reopening/Reclosing/Reinputting Records
• 4.4.27 Reports
• 4.4.33 Transfers
• 4.4.34 Updating/Correcting AIMS Database
• 4.5.1 TE/GE AIMS Processing
• 4.5.2 TE/GE Examined and Non-Examined Closures
• 4.5.3 TE/GE AIMS Special Processing Procedures
• 4.5.5 TE/GE Reports
• 4.7.1 Overview
• 4.7.2 Security
• 4.7.3 Statute of Limitations
• 4.7.4 Planning and Special Programs (PSP)
• 4.7.5 Group and Territory
• 4.7.6 Reports
• 4.7.7 Technical Services
• 4.7.8 Centralized Case Processing
• 4.7.10 AIMS/ERCS Staff
• 4.8.1 Organization and Responsibilities
• 4.8.2 Case Processing
• 4.8.4 Mandatory Review
• 4.8.5 Post Examination Case Processing Requirements
• 4.8.6 Criminal Restitution and Restitution-Based Assessments
• 4.8.7 Technical Field Support
• 4.8.8 Miscellaneous Responsibilities
• 4.8.9 Statutory Notices of Deficiency
• 4.8.10 Notice of Employment Tax Determination Under IRC 7436
• 4.8.11 Fraud Program Responsibilities
• 4.9.1 Outline of System
• 4.10.1 Overview of Examiner Responsibilities
• 4.10.2 Pre-Contact Responsibilities
• 4.10.3 Examination Techniques
• 4.10.4 Examination of Income
• 4.10.5 Required Filing Checks
• 4.10.6 Penalty Considerations
• 4.10.7 Issue Resolution
• 4.10.8 Report Writing
• 4.10.9 Workpaper System and Case File Assembly
• 4.10.10 Standard Paragraphs and Explanation of Adjustments
• 4.10.11 Claims for Refund, Requests for Abatement, and Audit Reconsiderations
• 4.10.13 Certain Technical Issues
• 4.10.15 Report Generation Software
• 4.10.16 Examination Operational Automation Database (EOAD)
• 4.10.20 Requesting Audit, Tax Accrual or Tax Reconciliation Workpapers
• 4.10.21 U.S. Withholding Agent Examinations - Form 1042
• 4.10.26 Net Rate Netting Procedures for LB&I Cases
• 4.10.27 Identity Theft Case Processing for Field Examiners
• 4.10.28 Designation of Cases for Litigation
• 4.11.5 Allocation of Income and Deductions Under IRC 482
• 4.11.6 Changes in Accounting Methods
• 4.11.11 Net Operating Loss Cases
• 4.11.29 Transfer of Returns Open for Examination
• 4.11.51 Return Preparer Program
• 4.11.52 Transferee Liability Cases
• 4.11.55 Power of Attorney Rights and Responsibilities
• 4.11.57 Third-Party Contacts
• 4.12.1 Nonfiled Returns
• 4.13.1 Examination Audit Reconsideration Process
• 4.15.1 Jeopardy and Terminations
• 4.15.3 Assessment Procedures (Centralized Case Processing)
• 4.16.1 SEP Responsibilities and Case Development
• 4.17.1 Overview of Compliance Initiative Projects
• 4.17.2 Responsibilities
• 4.17.3 Requirements
• 4.17.4 Procedures
• 4.18.1 Offers in Compromise Received in Exam
• 4.19.2 IMF Automated Underreporter (AUR) Control
• 4.19.3 IMF Automated Underreporter Program
• 4.19.4 CAWR Reconciliation Balancing
• 4.19.5 Certification of State Federal Unemployment Tax Act (FUTA)Credits
• 4.19.6 Minister and Religious Waiver Program
• 4.19.8 CAP (CAWR Automated Program) Technical System Procedures
• 4.19.9 FCP (FUTA Case Processing) Technical System Procedures
• 4.19.10 Campus Examination Fraud
• 4.19.11 Examination Classification of Work
• 4.19.12 Classification Support
• 4.19.13 General Case Development and Resolution
• 4.19.14 Refundable Credits Strategy
• 4.19.15 Discretionary Programs
• 4.19.16 Claims
• 4.19.19 Campus Examination Telephone Contacts
• 4.19.20 Automated Correspondence Exam (ACE) Processing Overview
• 4.19.21 Clerical
• 4.19.22 CAWR Control
• 4.19.23 FUTA Control
• 4.19.25 Information Return Penalty (IRP) Procedures
• 4.19.26 Campus Backup Withholding Return Compliance Program Procedures
• 4.20.1 Examination Collectibility Procedures
• 4.21.1 Monitoring the IRS e-file Program
• 4.22.1 National Research Program Overview
• 4.22.2 NRP Case Building
• 4.22.3 Classification of NRP Returns
• 4.22.4 Examination of NRP Returns
• 4.22.5 Campus Compliance Operations Site
• 4.22.6 Examination of Individual Income Tax Returns
• 4.22.8 NRP EITC Component of the Individual Reporting Compliance Study
• 4.23.1 Employment Tax - Employment Tax Objectives, Organization, and IRM 4.23
• 4.23.2 Employment Tax Responsibilities and Coordination with Other Functions.
• 4.23.3 Employment Tax - Examination Programs and Examination Planning Procedures
• 4.23.4 Employment Tax - General Procedures and Workpapers
• 4.23.5 Technical Guidelines for Employment Tax Issues
• 4.23.6 Classification Settlement Program (CSP)
• 4.23.7 Employment Tax on Tip Income
• 4.23.8 Determining Employment Tax Liability
• 4.23.9 Employment Tax Penalty, Fraud, and Identity Theft Procedures
• 4.23.10 Report Writing Guide for Employment Tax Examinations
• 4.23.11 Prompt Action in Tax Underpayment and Overassessment Cases
• 4.23.12 Delinquent Return Procedures
• 4.23.13 Adjusted Returns, Abatements and Claims
• 4.23.14 Statute Control and Extension
• 4.23.15 Technical Advice From the Office of Chief Counsel
• 4.23.17 Preparer Penalty Procedures for SB/SE Employment Tax
• 4.23.18 Coordinating Worker Classification Determinations Between SS-8 Program and Exam
• 4.23.19 Employment Tax Case Assignment and Grading Criteria
• 4.23.20 Voluntary Classification Settlement Program (VCSP) Procedures
• 4.23.21 Tax Compliance Officer Employment Tax Procedures
• 4.23.22 Unagreed Employment Tax Case Procedures
• 4.23.23 Employment Tax Workload Selection and Delivery
• 4.23.25 Voluntary Closing Agreement Process - Employment Tax (VCAP - ET)
• 4.23.26 Campus Employment Tax Non-Filer Program
• 4.24.2 Form 637 Excise Tax Registrations
• 4.24.5 Large Business and International (LB&I) Examination Program Procedures for Excise Employees
• 4.24.6 Technical Guidance and Information Processing for Excise Tax Examination Issues
• 4.24.8 Examination Guidance for Excise Claims for Refund or Abatement
• 4.24.9 Excise Tax Penalties Guidance
• 4.24.10 Appeals Referral Procedures
• 4.24.13 Overview of Excise Fuel Compliance Program
• 4.24.14 Excise Fuel Compliance Safety, Uniform, and Motor Vehicle Requirements
• 4.24.15 Excise Fuel Compliance Inspection, Sampling, and Shipping
• 4.24.16 Excise Fuel Compliance Report Writing, Case Processing and Appeals Procedures
• 4.24.17 Excise Summary Terminal Activity Reporting System (ExSTARS) Compliance Examination Procedures
• 4.24.18 Excise Case Selection
• 4.24.20 Excise Tax Report Writing Guide
• 4.24.21 Case Closings
• 4.24.22 Campus Procedures for Excise Taxes
• 4.24.23 Operational Procedures and Responsibilities for Form 637 Excise Tax Registrations and Secure Airport Terminals (SATs)
• 4.24.24 Form 637 Registration Files: Administrative Procedures for Initial Applications and Case Reviews
• 4.24.25 Issue Management System (IMS), Notebook and Workpapers
• 4.24.26 Excise Summary Terminal Activity Reporting System (ExSTARS) Coordinator Procedures
• 4.25.1 Estate and Gift Tax Examinations
• 4.25.2 Campus Estate and Gift
• 4.25.3 Planning, Classification, and Selection
• 4.25.4 International Estate and Gift Tax Examinations
• 4.25.5 Technical Guidelines for Estate and Gift Tax Issues
• 4.25.6 Report Writing Guide for Estate and Gift Tax Examinations
• 4.25.7 Estate and Gift Tax Penalty and Fraud Procedures
• 4.25.8 Delinquent Returns and SFR Procedures
• 4.25.9 Requests for Abatement, Claims for Refund, and Doubt as to Liability Offer in Compromise in Estate and Gift Tax Cases
• 4.25.10 Case Closing Procedures
• 4.25.11 Special Examination Procedures
• 4.25.12 Valuation Assistance
• 4.25.13 Appeals, Mediation, and Settlement Procedures
• 4.25.14 Miscellaneous Procedures
• 4.26.1 Introduction and Program Structure
• 4.26.3 Examination Case Selection (ECS)
• 4.26.3 Case Selection (CS)
• 4.26.4 BSA Search
• 4.26.5 Bank Secrecy Act History and Law
• 4.26.6 Bank Secrecy Act Examiner Responsibilities
• 4.26.7 Bank Secrecy Act Penalties
• 4.26.8 Special Procedures
• 4.26.9 Examination Techniques For Bank Secrecy Act Industries
• 4.26.10 Form 8300 History and Law
• 4.26.11 BSA Examiner Responsibilities for Form 8300 Examinations
• 4.26.12 Examination Techniques for Form 8300 Industries
• 4.26.13 Structuring
• 4.26.14 Disclosure
• 4.26.15 General Program
• 4.26.16 Report of Foreign Bank and Financial Accounts (FBAR)
• 4.26.17 Report of Foreign Bank and Financial Accounts (FBAR) Procedures
• 4.27.1 Examiner Responsibilities and Procedures
• 4.29.1 Overview of the PCS
• 4.29.2 Maintaining the PCS Database
• 4.29.3 PCS Database Elements
• 4.29.4 PCS Reports
• 4.29.5 PCS TEFRA/ILSC Notices and Cover Letters
• 4.30.1 Pre-Filing Agreement Program
• 4.30.2 Other Technical Issues
• 4.30.4 LB&I Industry Program
• 4.31.1 Introduction
• 4.31.2 TEFRA Examinations - Field Office Procedures
• 4.31.3 TEFRA Examinations - CPF Procedures
• 4.31.4 TEFRA Administrative Adjustment Request (AAR)
• 4.31.5 Investor Level Statute Control (ILSC) Examinations - Field Office Procedures
• 4.31.6 Investor Level Statute Control (ILSC) Pass-Through Examinations - CPF Procedures
• 4.31.7 TEFRA Bankruptcy
• 4.31.8 TEFRA and ILSC Examinations - Campus Identity Theft (IDT) Procedures
• 4.31.9 Centralized Partnership Audit Regime (BBA) Field Examination Procedures
• 4.31.10 Centralized Partnership Audit Regime (BBA) Chapter 2/2A-CPF Procedures
• 4.31.11 Other PTE Topics
• 4.31.13 Centralized Partnership Audit Regime (BBA) Post Field Examination Procedures
• 4.32.1 Process Guide for Combating Abusive Tax Avoidance Transactions
• 4.32.2 The Abusive Transactions (AT) Process
• 4.32.3 Coordination and Roles of Cross-Functional Units
• 4.33.1 Managing Electronic Records from Taxpayers and Third Parties
• 4.34.1 SB/SE Emerging Issues Process
• 4.36.1 Joint Committee Review Program Overview
• 4.36.2 Identification of Joint Committee Cases
• 4.36.3 Examination Team Responsibilities
• 4.36.4 Joint Committee Review Team Procedures
• 4.36.5 Reports
• 4.37.1 Financial Products Specialty
• 4.46.1 General Information and Definitions
• 4.46.3 Planning the Examination
• 4.46.4 Executing the Examination
• 4.46.5 Resolving the Examination
• 4.46.6 Workpapers and Reports Resources
• 4.46.10 Outside Expert Program
• 4.47.1 Computer Audit Specialist Program (CAS)
• 4.47.2 CAS Technical and Procedural Information
• 4.47.3 Statistical Sampling Auditing Techniques
• 4.48.1 Overview of Engineering Program
• 4.48.2 Valuation Assistance for Cases Involving Works of Art
• 4.48.3 Tangible Personal Property Valuation Guidelines
• 4.48.4 Business Valuation Guidelines
• 4.48.5 Intangible Property Valuation Guidelines
• 4.48.6 Real Property Valuation Guidelines
• 4.50.1 Campaign Development Process
• 4.50.2 Other Workload Selection and Research – Non-Campaign Compliance Programs
• 4.50.3 Large Corporate Compliance Program
• 4.50.5 Office of Tax Shelter Analysis (OTSA)
• 4.51.2 LB&I Administrative Guidance
• 4.51.4 LB&I/Appeals Fast Track Settlement Program (FTS)
• 4.51.8 Compliance Assurance Process (CAP)
• 4.52.1 Global High Wealth Program Processes and Procedures
• 4.54.1 Roles and Responsibilities of SMEs
• 4.60.1 Exchange of Information
• 4.60.2 Mutual Agreement Procedures and Report Guidelines
• 4.60.3 Tax Treaty Related Matters
• 4.60.11 International Compliance Assurance Program
• 4.61.3 Development of IRC 482 Cases
• 4.61.11 Development of IRC 367 Transactions and Issues
• 4.61.12 Foreign Investment in Real Property Tax Act
• 4.61.13 Dual Consolidated Losses
• 4.61.14 Guidelines for Handling Delinquent Forms 1120-F and Requests for Waiver
• 4.62.1 International Visitors Program
• 4.62.3 Requests for Representation Funds and Gifts for Foreign Officials
• 4.63.1 Overview of the Withholding Exchange & Individual International Compliance (WEIIC) Practice Area
• 4.63.2 LB&I WEIIC Practice Network Knowledge Management
• 4.63.3 Offshore Voluntary Disclosure Program, Streamlined Filing Compliance Procedures and Voluntary Disclosure Practice
• 4.63.4 International Individual Compliance Examination Procedures
• 4.64.1 Case Development and Processing Guidelines
• 4.65.1 IRS FFI List Publishing Process
• 4.70.1 Affordable Care Act (ACA) Hospital Compliance Review
• 4.70.3 Promoter Investigations
• 4.70.5 Issue Identification and Research
• 4.70.6 Classification and Case Assignment (C&CA) Procedures
• 4.70.7 Special Review (SR) and Tax Exempt Quality Measurement System (TEQMS) Procedures
• 4.70.10 TE/GE Compliance Checks
• 4.70.11 Administrative Matters
• 4.70.12 Planning the Examinations
• 4.70.13 Executing the Examination
• 4.70.14 Resolving the Examination
• 4.70.15 Discrepancy Adjustments
• 4.70.16 TE/GE Technical Assistance, Technical Advice Requests and Requests for 7805(b) Relief
• 4.70.18 Tip Compliance Agreements
• 4.70.19 Church Tax Inquiries and Examinations Under IRC 7611
• 4.70.20 Bondholder Identification and Referrals
• 4.71.21 Examination Procedures for Plans in U.S. Territories
• 4.71.23 Bankruptcy Procedures
• 4.81.12 Compliance Review of Form 8038-CP
• 4.82.3 Direct Pay Bonds
• 4.103.1 CDE Application and Procedures
• 4.119.1 BMF Underreporter (BUR) Control
• 4.119.3 BMF Underreporter (BUR) Manager and Coordinator Handbook
• 4.119.4 BMF Underreporter (BUR) Program
• 5.1.1 Miscellaneous Collection Procedures
• 5.1.2 Remittances, Form 809 and Designated Payments
• 5.1.3 Safety, Security, and Control
• 5.1.4 Jeopardy, Termination, Quick and Prompt Assessments
• 5.1.5 Balancing Civil and Criminal Cases
• 5.1.7 Government Agencies, Federal Employees/Retirees, Military Personnel and Department of Defense Employees
• 5.1.8 Courtesy Investigations
• 5.1.9 Collection Appeal Rights
• 5.1.10 Taxpayer Contacts
• 5.1.11 Delinquent Return Investigations
• 5.1.12 Cases Requiring Special Handling
• 5.1.14 Field Collection Techniques and Other Assignments
• 5.1.15 Abatements, Reconsiderations and Adjustments
• 5.1.18 Locating Taxpayers and their Assets
• 5.1.19 Collection Statute Expiration
• 5.1.20 Collection Inventory
• 5.1.21 Collecting from Limited Liability Companies
• 5.1.22 Disclosure
• 5.1.23 Taxpayer Representation
• 5.1.24 Third-Party Payer Arrangements for Employment Taxes
• 5.1.25 IDRS and Data Security for Collection
• 5.1.28 Identity Theft for Collection Employees
• 5.1.29 Petition for Remission Program
• 5.1.32 Whistleblower Claims in Field Collection
• 5.1.33 Field Collection Fraud Development
• 5.2.1 Collection Time Reporting
• 5.2.4 Collection Reports
• 5.3.1 ENTITY Case Management System (ENTITY)
• 5.4.10 General Case Processing
• 5.4.11 CCP Installment Agreements
• 5.4.12 Field Office Resource Team
• 5.4.13 General CCP and Clerical Procedures
• 5.5.1 Decedent and Estate Tax Accounts
• 5.5.2 Probate Proceedings
• 5.5.3 Working Decedent Cases
• 5.5.4 Proof of Claim Procedures in Decedent Cases
• 5.5.5 Processing Estate and Gift Tax Extensions
• 5.5.6 Collection on Accounts with Special Estate Tax Elections
• 5.5.7 Collecting Estate Tax
• 5.5.8 Advisory Responsibilities for Processing Estate Tax Liens
• 5.5.9 Collecting Gift Tax and Generation-Skipping Transfer Tax
• 5.6.1 Collateral Agreements and Security Type Collateral
• 5.6.2 Maintenance
• 5.7.1 FTD Alerts
• 5.7.2 Letter 903 Process
• 5.7.3 Establishing Responsibility and Willfulness for the Trust Fund Recovery Penalty (TFRP)
• 5.7.4 Investigation and Recommendation of the TFRP
• 5.7.5 Collectibility Determination
• 5.7.6 Trust Fund Penalty Assessment Action
• 5.7.7 Payment Application and Refund Claims
• 5.7.8 In-Business Repeater or Pyramiding Taxpayers
• 5.7.9 Federal Contractors
• 5.7.10 Control Point Monitoring (CPM) Trust Fund Recovery Penalty (TFRP) Case Processing
• 5.8.1 Overview
• 5.8.2 Centralized Offer in Compromise Initial Processing and Processability
• 5.8.3 Centralized Offer in Compromise Transfers, Perfection, and Case Building
• 5.8.4 Investigation
• 5.8.5 Financial Analysis
• 5.8.6 Collateral Agreements
• 5.8.7 Return, Terminate, Withdraw, and Reject Processing
• 5.8.8 Acceptance Processing
• 5.8.9 Actions on Post-Accepted Offers
• 5.8.10 Special Case Processing
• 5.8.11 Effective Tax Administration
• 5.8.12 Independent Administrative Review
• 5.9.1 Overview of Bankruptcy
• 5.9.2 The Bankruptcy Code and Collection
• 5.9.3 Debtors' Delinquent Accounts
• 5.9.4 Common Bankruptcy Issues
• 5.9.5 Opening a Bankruptcy Case
• 5.9.6 Processing Chapter 7 Bankruptcy Cases
• 5.9.7 Processing Chapter 9 and Chapter 15 Bankruptcy Cases
• 5.9.8 Processing Chapter 11 Bankruptcy Cases
• 5.9.9 Processing Chapter 12 Bankruptcy Cases
• 5.9.10 Processing Chapter 13 Bankruptcy Cases
• 5.9.11 Insolvency Mail Processing
• 5.9.12 Insolvency Automated Processes
• 5.9.13 Manual Proofs of Claim and Common Claim Issues
• 5.9.14 Automated Proofs of Claim (APOC)
• 5.9.15 Payments in Bankruptcy
• 5.9.16 Insolvency Case Monitoring
• 5.9.17 Closing a Bankruptcy Case
• 5.9.18 Automated Discharge System (ADS)
• 5.9.19 Insolvency Disclosure and Telephone Procedures
• 5.9.20 Non-Bankruptcy Insolvencies
• 5.9.21 Electronic Proofs of Claim (EPOC)
• 5.10.1 Pre-Seizure Considerations
• 5.10.2 Securing Approval for Seizure Actions and Post-Approval Actions
• 5.10.3 Conducting the Seizure
• 5.10.4 Actions Prior to Sale
• 5.10.5 Sale Procedures
• 5.10.6 Post Sale Actions and Responsibilities of Advisory
• 5.10.7 Acquired Property and Property Redeemed by the United States
• 5.10.8 Judicial Sales
• 5.10.9 Property Appraisal and Liquidation Specialists (PALS) Valuation Standards and Guidelines
• 5.11.1 Background, Pre-Levy Actions, Restrictions on Levy & Post-Levy Actions
• 5.11.2 Serving Levies, Releasing Levies and Returning Property
• 5.11.3 Jeopardy Levy without a Jeopardy Assessment
• 5.11.4 Bank Levies
• 5.11.5 Levy on Wages, Salary, and Other Income
• 5.11.6 Notice of Levy in Special Cases
• 5.11.7 Automated Levy Programs
• 5.12.1 Lien Program Overview
• 5.12.2 Notice of Lien Determinations
• 5.12.3 Lien Release and Related Topics
• 5.12.4 Judicial/Non-Judicial Foreclosures
• 5.12.5 Redemptions
• 5.12.6 Appeals Processes Involving Liens
• 5.12.7 Notice of Lien Preparation and Filing
• 5.12.8 Notice of Lien Refiling
• 5.12.9 Withdrawal of Notice of Federal Tax Lien
• 5.12.10 Lien Related Certificates
• 5.12.11 Lien Special Topics
• 5.13.1 Embedded Quality Collection Field Organizations Administrative Guidelines
• 5.14.1 Securing Installment Agreements
• 5.14.2 Partial Payment Installment Agreements and the Collection Statute Expiration Date (CSED)
• 5.14.3 Deadlines, Payments, and Requests for Installment Agreements Made to Delay Collection
• 5.14.4 Withdrawals and Installment Agreements with Special Circumstances
• 5.14.5 Streamlined, Guaranteed and In-Business Trust Fund Express Installment Agreements
• 5.14.7 BMF Installment Agreements
• 5.14.9 Independent Review and Appeals
• 5.14.10 Payroll Deduction Agreements and Direct Debit Installment Agreements
• 5.14.11 Defaulted Installment Agreements, Terminated Agreements and Appeals of: Proposed Terminations (Defaults), and Terminated Installment Agreements
• 5.14.13 Routine and Manually Monitored Installment Agreement Dispositions
• 5.15.1 Financial Analysis Handbook
• 5.16.1 Currently Not Collectible
• 5.17.1 General Information
• 5.17.2 Federal Tax Liens
• 5.17.3 Levy and Sale
• 5.17.4 Suits by the United States
• 5.17.5 Suits Against the United States
• 5.17.6 Summonses
• 5.17.7 Liability of Third Parties for Unpaid Employment Taxes
• 5.17.8 General Provisions of Bankruptcy
• 5.17.9 Chapter 7 Bankruptcy (Liquidation)
• 5.17.10 Chapter 11 Bankruptcy (Reorganization)
• 5.17.11 Chapter 13 Bankruptcy (Individuals with Regular Income) and Chapter 12 Bankruptcy (Family Farmers or Fishermen with Regular Income)
• 5.17.12 Investigations and Reports
• 5.17.13 Insolvencies and Decedents' Estates
• 5.17.14 Fraudulent Transfers and Transferee and Other Third Party Liability
• 5.17.15 Termination and Jeopardy Assessments and Jeopardy Collection
• 5.18.1 Automated Substitute for Return (ASFR) Program
• 5.18.2 Business Returns IRC 6020(b) Processing
• 5.19.1 Balance Due
• 5.19.2 Individual Master File (IMF) Return Delinquency
• 5.19.3 Backup Withholding Program
• 5.19.4 Enforcement Action
• 5.19.5 ACS Inventory
• 5.19.6 ACS Support
• 5.19.7 Monitoring Offer In Compromise
• 5.19.8 Collection Appeal Rights
• 5.19.9 Automated Levy Programs
• 5.19.10 Collection Operations Transcript Processing
• 5.19.11 Withholding Compliance Program
• 5.19.12 Centralized Lien Operation
• 5.19.13 Campus Procedures for Securing Financial Information
• 5.19.14 Trust Fund Recovery Penalty (TFRP)
• 5.19.15 Federal Agency Delinquency (FAD) Program
• 5.19.16 Compliance Services Collection Operations (CSCO) Clerical Procedures
• 5.19.17 Campus Procedures for Currently Not Collectible and Offers in Compromise
• 5.19.18 Federal Employee/Retiree Delinquency Initiative (FERDI)
• 5.19.19 Campus Collection International Case Processing (CCICP)
• 5.19.21 Campus Procedures for Handling Identity Theft
• 5.19.22 Business Master File (BMF) Return Delinquency
• 5.19.23 Restitution - Based Assessments Processing
• 5.19.24 Doubt as to Liability Offer in Compromise
• 5.19.25 Passport Program
• 5.19.26 Liability Collection, Campus Procedures for IRC 965 - Transition Tax on Untaxed Foreign Earnings
• 5.19.27 Bipartisan Budget Act (BBA) Assessment Processing
• 5.20.1 Abusive Tax Avoidance Transaction Program
• 5.20.2 Abusive Tax Avoidance Transactions Time Reporting
• 5.20.3 Third Party Contacts
• 5.20.4 Summons Procedures
• 5.20.6 Whipsaw Assessments
• 5.20.7 Monitoring of Promoter/Preparer Injunctions (IRC 7407 and 7408)
• 5.20.8 Promoter/Preparer Investigations
• 5.20.10 Identification and Processing of Frivolous Documents
• 5.20.11 Examination Reconsiderations and Referrals
• 5.20.12 Initial Contact and Research Actions Related to Abusive Tax Avoidance Transactions cases
• 5.21.1 Overview
• 5.21.2 Offshore Information Gathering Techniques
• 5.21.3 Collection Tools for International Cases
• 5.21.4 Payments Made in Foreign Currency
• 5.21.5 International Field Calls
• 5.21.6 Foreign Financial Account Reporting
• 5.21.7 Special Cases
• 5.21.8 Adjustments to International Cases
• 6.10.1 IRS Personnel Staffing Accountability
• 6.213.1 Employment in the Excepted Service
• 6.250.3 Delegated Examining Authority
• 6.300.1 Employment (General)
• 6.304.1 Expert and Consultant Appointments
• 6.307.1 Veterans Employment Programs and Restoration to Duty
• 6.308.1 Student Volunteer Service
• 6.315.1 Career and Career-Conditional Employment
• 6.315.2 Probationary Period for Career and Career-Conditional Employment
• 6.330.1 Recruitment Selection and Placement
• 6.332.2 New Hire Eligibility and Pre-Employment Review
• 6.334.1 Temporary Assignments under the Intergovernmental Personnel Act (IPA)
• 6.335.2 Training and Development Programs under the Merit Promotion Plan
• 6.337.1 Alternative Rating and Selection
• 6.338.1 Qualification Requirements
• 6.340.1 Other Than Full-Time Career Employment (Part-Time, Seasonal, and Intermittent)
• 6.350.1 Use of Non-Reduction in Force (RIF) Job Abolishment Procedures
• 6.410.8 Learning Management System Standards
• 6.410.9 Training Evaluation Policy
• 6.430.1 Performance Management Requirements
• 6.430.3 Performance Management Program for Evaluating Managers, Management Officials and Confidential Management/Program Analysts
• 6.430.4 Performance and Reduction in Force
• 6.430.5 Performance Appraisals for Temporary Assignments
• 6.432.1 Addressing Poor Performance
• 6.451.1 Awards
• 6.511.1 Position Management and Classification Policy and Operational Guidance
• 6.530.1 Aggregate Limitation on Pay and Special Rate Schedules
• 6.531.1 Pay Under the General Schedule and IRS Payband System
• 6.536.1 IRS Grade/Band and Pay Retention
• 6.550.1 Pay Administration - General
• 6.550.2 Premium Pay Under Title 5 and the Fair Labor Standards Act (FLSA) and Compensatory Time Off for Travel
• 6.550.3 Severance Pay
• 6.553.1 Reemployed Annuitants (REA) with a Salary Offset Waiver
• 6.575.1 IRS Recruitment, Relocation, Retention, and Extended Assignment Incentives
• 6.576.1 Use of Direct Buyouts (VSIP) and Job Swaps
• 6.630.1 IRS Absence and Leave
• 6.630.2 Absence and Leave for Military-Related Reasons
• 6.630.4 Administrative Leave, Investigative Leave, Notice Leave, and Weather and Safety Leave
• 6.630.5 Leave and Flexibilities for Birth, Adoption, Foster Care, or Child Bereavement
• 6.711.1 Labor Relations Authorities
• 6.731.1 Suitability Determinations for Employment
• 6.735.1 Ethics and Conduct Matters: Guidance
• 6.735.2 IRS Outside Employment
• 6.752.1 Non-disciplinary, Disciplinary, and Adverse Actions
• 6.771.1 Processing Agency Grievances
• 6.800.1 Workers’ Compensation Program
• 6.800.3 IRS Employee Assistance Program and Work-Life Referral Services, Drug Free Workplace Program, and Domestic Violence, Sexual Assault and Stalking
• 6.800.4 Lactation Program
• 6.959.1 IRS Payband System
• 7.1.1 Employee Plans
• 7.1.2 Exempt Organizations Administrative Procedures
• 7.1.5 Employee Plans Technical Advice Procedures
• 7.1.6 Employee Plans Technical - Case Processing Procedures
• 7.1.7 Processing Information Requests
• 7.2.1 Closing Agreements Originating in EP Technical
• 7.2.2 Employee Plans Compliance Resolution System (EPCRS)
• 7.2.3 Tax Exempt Bonds Voluntary Closing Agreement Program
• 7.2.4 Employee Plans Voluntary Closing Agreement Requests
• 7.11.1 Employee Plans Determination Letter Program
• 7.11.2 EP Case Assignment Guide
• 7.11.3 Tax Exempt Quality Measurement System (TEQMS)
• 7.11.4 IRC 401(a) and 403(b) Pre-Approved Plans Program
• 7.11.5 Proper Use of Determination Letter Caveats
• 7.11.6 Multiemployer Plans
• 7.11.7 Multiple Employer Plans
• 7.11.8 EP Determinations Closing Agreement Program
• 7.11.9 Mandatory and TEQMS Case Reviews
• 7.11.10 EP Examination and Fraud Referral Procedures
• 7.11.11 Proposed Adverse Cases
• 7.11.12 Preparing Technical Advice Requests
• 7.11.13 Employee Plans Determination IDRS Access Procedures
• 7.11.14 Administrative Procedures
• 7.12.1 Plan Terminations
• 7.13.1 Determination Letter Applications
• 7.13.5 Letter Generation
• 7.13.7 Moving Cases through the EDS Inventory Control Subsystem
• 7.13.8 EDS Unpostables
• 7.14.1 Introduction
• 7.14.2 Data Entry
• 7.14.5 Inventory Control System (ICS)
• 7.14.6 Management Information System (MIS)
• 7.15.1 Employee Plans User Manual Introduction
• 7.15.4 Tax Exempt Determination System (TEDS) Roles and Delegation
• 7.15.6 Navigating the Tax Exempt Determination System (TEDS)
• 7.15.7 Electronic Case Processing
• 7.15.8 Tax Exempt Determinations Systems (TEDS) Routing Slip Features
• 7.20.1 Exempt Organizations Determination Letter Overview
• 7.20.2 Determination Letter Processing of Exempt Organizations
• 7.20.3 Processing Foundation Classification and Miscellaneous Requests
• 7.20.4 Automatic Revocation and Other Special Determination Issues
• 7.20.5 Review Procedures for EO Determinations
• 7.20.6 Anti-Terrorism and Other Emerging Issues
• 7.20.9 Processing Form 1023-EZ
• 7.21.1 Exempt Organizations Determinations Processing Overview
• 7.21.2 Processing User Fees
• 7.21.5 Determination Case Processing Assistance
• 7.21.8 EDS Unpostables
• 7.21.10 Processing EO Correspondence Requests
• 7.22.1 Determination Letter Automation Systems Overview
• 7.22.4 Modified EO-EP Determination System (MEDS) User Manual
• 7.22.8 EP/EO Determination System (EDS) User Manual
• 7.28.2 Information Disclosure to State Officials Under IRC 6104(c)
• 7.28.4 Public Inspection of Written Determinations Under IRC 6110
• 7.40.1 Industry Issue Resolution (IIR) Program
• 7.50.1 Form SS-8 Processing Handbook
• 8.1.1 Appeals Operating Directives and Guidelines
• 8.1.3 Working Cases in Appeals
• 8.1.6 Disclosure, Security and Outside Contacts
• 8.1.7 AQMS Purpose and Guidelines
• 8.1.8 Employee Tax Compliance
• 8.1.9 Closed Case Referrals and Customer Service Contacts
• 8.1.10 Ex Parte Communications
• 8.2.1 Agreed Pre-90-Day Income Tax Cases
• 8.2.2 Statutory Notice of Deficiency Cases
• 8.2.3 Related, Whipsaw and Inactive Cases
• 8.4.1 Procedures for Processing and Settling Docketed Cases
• 8.4.2 Campus Appeals Docketed Cases
• 8.4.4 Examination Assistance Requests
• 8.6.1 Conference and Issue Resolution
• 8.6.2 Appeals Case Memo Procedures
• 8.6.3 Appeals Rulings
• 8.6.4 Reaching Settlement and Securing an Appeals Agreement Form
• 8.6.5 Identity Theft Procedures
• 8.7.1 Guidelines for Cases with Special Issues
• 8.7.3 Domestic and International Operations Programs
• 8.7.4 Appeals Estate and Gift Tax Cases
• 8.7.5 Transferee and Transferor Liabilities
• 8.7.6 Appeals Bankruptcy Cases
• 8.7.7 Claim and Overassessment Cases
• 8.7.8 Tax Exempt and Government Entities (TE/GE) Cases
• 8.7.9 Joint Committee (JC) Cases
• 8.7.10 Excise Tax Cases and IRA Adjustments
• 8.7.11 Working Appeals Team Cases
• 8.7.12 Appeals Innocent Spouse Case Procedures
• 8.7.13 e-file Cases
• 8.7.14 Freedom of Information Act (FOIA) Administrative Appeal Cases
• 8.7.15 Administrative Cost and Qualified Offer Cases
• 8.7.16 Appeals Employment Tax Procedures
• 8.7.17 Appeals Remittance Procedures
• 8.7.18 Return Preparer Misconduct Cases
• 8.7.19 Net Rate Netting Procedures for Appeals
• 8.7.20 Appeals Cases Involving Shared Responsibility Payment (SRP) Under IRC 5000A
• 8.7.21 Employer Shared Responsibility Payment (ESRP) Under IRC 4980H
• 8.10.1 Internal Reports
• 8.10.2 Reports to Outside Officials
• 8.10.3 Appeals Inventory Validation Process
• 8.11.1 Return Related Penalties in Appeals
• 8.11.3 Return Preparer Penalty Cases
• 8.11.4 Penalty Appeals (PENAP)
• 8.11.5 International Penalties
• 8.11.6 FBAR Penalties
• 8.11.7 Abusive Transaction Penalties
• 8.11.8 Miscellaneous Penalties
• 8.13.1 Processing Closing Agreements in Appeals
• 8.17.2 General Settlement and Rule 155 Computations
• 8.17.3 Preparing a Statement of Account
• 8.17.4 Notices of Deficiency
• 8.17.5 Special Computation Formats, Forms and Worksheets
• 8.17.6 Interest Issues in Settlement Computations
• 8.17.7 Penalties/Additions to Tax in Computations
• 8.18.1 Valuation Assistance Procedures
• 8.19.1 Procedures and Authorities
• 8.19.2 Managers/TEFRA Resources
• 8.19.6 Partner Cases
• 8.19.7 Administrative Adjustment Request
• 8.19.8 Collection Cases
• 8.19.9 Non-TEFRA Procedures
• 8.19.10 Receipt, Assignment, and Consideration of TEFRA Partnership Cases
• 8.19.11 Agreed TEFRA Partnership Cases
• 8.19.12 Final Partnership Administrative Adjustment
• 8.19.13 Docketed and Department of Justice Cases
• 8.19.14 Bipartisan Budget Act of 2015 Procedures
• 8.20.3 Appeals Centralized Database System (ACDS)
• 8.20.5 Carding New Receipts
• 8.20.6 Interim Actions
• 8.20.7 Closing Procedures
• 8.20.10 Appeals Processing Employee Automated System (PEAS)
• 8.21.1 General Statute Responsibility
• 8.21.2 Account and Processing Support (APS) Statute Responsibility
• 8.21.3 Appeals Technical Employees Statute Responsibility
• 8.21.4 Appeals Management Statute Responsibility
• 8.21.5 Statutes on Collection Cases
• 8.21.6 Statute Information on TEFRA Cases
• 8.21.7 Barred Statute Procedures
• 8.22.4 Collection Due Process Appeals Program
• 8.22.5 Receipt, Control and Pre-Conference Considerations
• 8.22.6 Cases Requiring Special Handling
• 8.22.7 Alternatives to Collection Action
• 8.22.8 Liability Issues and Relief from Liability
• 8.22.9 Closing and Post Closing Actions
• 8.23.1 Offer in Compromise Overview
• 8.23.2 Receipt and Control of Non-Collection Due Process (CDP) Offers
• 8.23.3 Evaluation of Offers in Compromise
• 8.23.4 Acceptance, Rejection, Withdrawal and Default Procedures for Non-Collection Due Process (CDP) Offers
• 8.23.7 Doubt as to Liability
• 8.24.1 Collection Appeals Program (CAP)
• 8.24.2 Jeopardy Levy Appeals
• 8.25.1 Trust Fund Recovery Penalty (TFRP) Overview and Authority
• 8.25.2 Working Trust Fund Recovery Penalty Cases in Appeals
• 8.26.1 Fast Track Settlement for Large Business and International (LB&I) Taxpayers
• 8.26.2 Fast Track Settlement for Small Business/Self Employed (SB/SE) Taxpayers
• 8.26.3 Fast Track Mediation for Collection Cases
• 8.26.4 Early Referral Procedures
• 8.26.5 Post Appeals Mediation (PAM) Procedures for Non-Collection Cases
• 8.26.7 Fast Track Settlement (FTS) for Tax-Exempt/Government Entities (TE/GE) Taxpayers
• 8.26.8 Compliance Assurance Process - Fast Track Settlement
• 8.26.9 Post-Appeals Mediation Procedures for Collection Cases
• 8.26.11 Rapid Appeals Process (RAP)
• 9.1.1 Mission
• 9.1.2 Authority
• 9.1.3 Criminal Statutory Provisions and Common Law
• 9.1.4 Criminal Investigation Directives
• 9.2.1 Training
• 9.2.2 Physical Fitness Program
• 9.2.3 Use of Force Procedures
• 9.3.1 Disclosure
• 9.3.2 Publicity and Internal Communications
• 9.4.1 Investigation Initiation
• 9.4.2 SOURCES OF INFORMATION
• 9.4.4 Requests for Information
• 9.4.5 Interviews
• 9.4.6 Surveillance and Non-Consensual Monitoring
• 9.4.7 CONSENSUAL MONITORING
• 9.4.8 Undercover Operations
• 9.4.9 Search Warrants, Evidence and Chain of Custody
• 9.4.11 Investigative Services
• 9.4.12 Arrests
• 9.4.13 Financial Investigative Task Force
• 9.5.1 Administrative Investigations and General Investigative Procedures
• 9.5.2 Grand Jury Investigations
• 9.5.3 Criminal Investigation Strategies
• 9.5.5 Money Laundering and Currency Crimes
• 9.5.8 Investigative Reports
• 9.5.9 Methods of Proof
• 9.5.11 Other Investigations
• 9.5.12 Processing Completed Criminal Investigation Reports
• 9.5.13 Civil Considerations
• 9.5.14 Closing Procedures
• 9.6.2 Plea Agreements and Sentencing Process
• 9.6.3 Pre-Trial Procedures
• 9.6.4 Trial
• 9.7.1 Roles, Responsibilities, and Authorities
• 9.7.2 Civil Seizure and Forfeiture
• 9.7.3 Criminal Forfeiture
• 9.7.4 PRE-SEIZURE PLANNING
• 9.7.5 Forms, Processing, and Documentation
• 9.7.6 Custody and Storage of Seized Assets
• 9.7.7 Claims And Petitions
• 9.7.8 Disposition of Seized and Forfeited Property
• 9.7.9 Equitable Sharing and Reverse Asset Sharing
• 9.7.10 International Seizures and Forfeitures
• 9.7.11 Abandoned Property
• 9.7.12 Evidence Seizures
• 9.7.13 Title 26 Seizures for Forfeiture
• 9.8.1 Refund Fraud & Investigative Support
• 9.9.1 Employee Criminal Investigation Management Information System Responsibilities and Procedures
• 9.9.4 Criminal Investigation Management Information System Data Fields
• 9.10.1 Criminal Investigation Management Information System Equipment Inventory
• 9.11.1 Fiscal and Budgetary Matters
• 9.11.2 Domestic and Foreign Travel
• 9.11.3 INVESTIGATIVE PROPERTY
• 9.11.4 Personnel Matters
• 9.11.5 Special Agent Medical Policies
• 9.12.1 Miscellaneous Administrative Procedures
• 10.2.1 Physical Security
• 10.2.5 Identification Media
• 10.2.6 Pocket Commissions
• 10.2.8 Incident Reporting
• 10.2.9 Occupant Emergency Planning
• 10.2.14 Methods of Providing Protection
• 10.2.18 Physical Access Control (PAC)
• 10.5.1 Privacy Policy
• 10.5.2 Privacy Compliance and Assurance (PCA) Program
• 10.5.4 Incident Management Program
• 10.5.5 IRS Unauthorized Access, Attempted Access or Inspection of Taxpayer Records (UNAX) Program Policy, Guidance, and Requirements
• 10.5.6 Privacy Act
• 10.5.7 Use of Pseudonyms by IRS Employees
• 10.5.8 Sensitive But Unclassified (SBU) Data Policy: Protecting SBU in Non-Production Environments
• 10.6.1 Overview of Continuity Planning
• 10.6.3 Test, Training, and Exercise Requirements
• 10.6.4 Incident Management Program
• 10.6.5 Annual Certification Requirements
• 10.6.6 Pandemic Plan Requirements
• 10.6.7 Emergency Notification System (AtHoc)
• 10.6.8 Automated External Defibrillator (AED) Program
• 10.8.1 Security Policy
• 10.8.2 IT Security Roles and Responsibilities
• 10.8.5 Domain Name System (DNS) Security Policy
• 10.8.6 Application Security and Development
• 10.8.11 Application Security Policy
• 10.8.12 Container Platform Security Policy
• 10.8.13 Business Impact Analysis (BIA) Security Policy
• 10.8.15 General Platform Operating System Security Policy
• 10.8.21 Database Security Policy
• 10.8.22 Web Server Security Policy
• 10.8.23 Application Server Security Policy
• 10.8.24 Cloud Computing Security Policy
• 10.8.26 Wireless and Mobile Device Security Policy
• 10.8.27 Personal Use of Government Furnished Information Technology Equipment and Resources
• 10.8.33 Mainframe System Security Policy
• 10.8.34 IDRS Security Controls
• 10.8.50 Enterprise Incident, Vulnerability, and Security Patch Management
• 10.8.54 Minimum Firewall Administration Requirements
• 10.8.55 Network Security Policy
• 10.8.60 IT Service Continuity Management (ITSCM) Policy and Guidance
• 10.8.62 Information System Contingency Plan (ISCP) and Disaster Recovery (DR) Test, Training, and Exercise (TT&E) Process
• 10.8.63 Central Log Server Security Policy
• 10.9.1 Classified National Security Information
• 10.10.1 IRS Electronic Signature (e-Signature) Program
• 10.10.2 Authentication Risk Assessments in Non-Digital Channels
• 10.10.3 Centralized Authentication Policy – Centralizing Identity Proofing for Authentication Across All IRS Channels
• 10.10.4 Authorization of Entity Access Policy
• 10.23.1 National Security Positions and Access to Classified Information
• 10.23.2 Contractor Investigations
• 10.23.3 Personnel Security Operations
• 10.24.1 IRS Policy for Artificial Intelligence (AI) Governance
• 11.1.1 Introduction
• 11.1.3 Contact with the Public and the Media
• 11.1.4 Content Policies and Standards for Intranet Sites
• 11.3.1 Introduction to Disclosure
• 11.3.2 Disclosure to Persons with a Material Interest
• 11.3.3 Disclosure to Designees and Practitioners
• 11.3.4 Congressional Inquiries
• 11.3.5 Fees
• 11.3.6 Seals and Certifications
• 11.3.7 Freedom of Information Act Reading Room Operations
• 11.3.9 Exempt Organizations
• 11.3.10 Employee Plans Information
• 11.3.11 Information Available to the Public
• 11.3.12 Designation of Documents
• 11.3.13 Freedom of Information Act
• 11.3.21 Disclosure of Returns and Return Information for Tax Administrative Purposes under IRC 6103(k)
• 11.3.22 Disclosure to certain Federal Officers and Employees for Tax Administration Purposes under IRC 6103(h)
• 11.3.23 Disclosure to the Government Accountability Office (GAO)
• 11.3.24 Disclosures to Contractors
• 11.3.25 Disclosure to Foreign Countries Pursuant to Tax Treaties
• 11.3.26 Wagering Tax Information
• 11.3.27 Disclosure of Returns and Return Information to Grand Juries
• 11.3.28 Disclosure to Federal Agencies for Administration of Non-Tax Criminal Laws
• 11.3.29 Disclosure to Government Agencies for Administration of Nontax Laws
• 11.3.30 Disclosure to the President
• 11.3.31 Federal Tax Check Service
• 11.3.32 Disclosure to States for Tax Administration Purposes
• 11.3.34 Disclosure for Non-tax Criminal Violations
• 11.3.35 Requests and Demands for Testimony and Production of Documents
• 11.3.36 Safeguard Review Program
• 11.3.37 Recordkeeping and Accounting for Disclosures
• 11.3.39 Computer Matching and Privacy Protection Act
• 11.3.40 Disclosures Involving Trust Fund Recovery Penalty Assessments
• 11.3.41 Disclosure Case Processing and Inventory Management
• 11.4.1 Governmental Liaison Operations
• 11.4.2 Data Exchange Program
• 11.5.1 180-Day Letter Program
• 11.5.2 Congressional Affairs Program
• 11.5.4 Legislative Analysis and Tracking Implementation Services Program
• 11.51.1 LB&I Audit Program Process for TIGTA and GAO
• 11.51.2 LB&I Source Publishing Standards
• 11.51.3 Preparation of Compliance Alerts
• 11.53.3 CSO Support, Disaster Assistance and Issue Management Resolution System
• 11.53.4 Oversight Liaison Programs
• 11.53.5 Stakeholder Liaison (SL) Activities
• 11.55.2 Communications and Liaison
• 13.1.4 TAS Authorities
• 13.1.5 Taxpayer Advocate Service (TAS) Confidentiality
• 13.1.6 Casework Communications
• 13.1.7 Taxpayer Advocate Service (TAS) Case Criteria
• 13.1.8 Congressional Affairs Program
• 13.1.9 Executive Correspondence Case Procedures
• 13.1.10 Special Processes
• 13.1.11 Case and Inventory Management
• 13.1.12 Internal Technical Advisor Program
• 13.1.14 Suspension of the Statutes of Limitation Under IRC 7811(d)
• 13.1.15 Customer Complaints
• 13.1.16 Receipt and Intake of TAS Cases
• 13.1.17 Transferring TAS Cases
• 13.1.18 Resolving TAS Cases
• 13.1.19 Advocating With Operations Assistance Requests (OARs)
• 13.1.20 TAS Taxpayer Assistance Orders (TAOs)
• 13.1.21 Closing TAS Cases
• 13.1.22 Manual Inventory Balancing Procedures
• 13.1.23 Taxpayer Representation
• 13.1.24 Advocating for Case Resolution
• 13.2.1 Systemic Advocacy Overview
• 13.2.2 Systemic Advocacy Management System (SAMS) Administration
• 13.2.3 Evaluating and Reviewing Systemic Issues
• 13.2.5 Advocacy Projects
• 13.2.7 Collaborative Teams
• 13.2.8 National Taxpayer Advocate’s Annual Reports to Congress (ARC)
• 13.3.1 NTA Toll-free Procedures
• 13.4.2 Administration and Security
• 13.5.1 TAS Balanced Performance Measurement System
• 13.6.1 Internal and External Communications
• 13.7.1 Taxpayer Advocacy Panel Operating Procedures
• 13.8.1 Low Income Taxpayer Clinic Program Operating Procedures
• 13.9.1 Procedures for Taxpayer Advocate Directives
• 13.9.2 TAS Audit Coordination
• 20.1.1 Introduction and Penalty Relief
• 20.1.2 Failure To File/Failure To Pay Penalties
• 20.1.3 Estimated Tax Penalties
• 20.1.4 Failure to Deposit Penalty
• 20.1.5 Return Related Penalties
• 20.1.6 Preparer and Promoter Penalties
• 20.1.7 Information Return Penalties
• 20.1.8 Employee Plans and Exempt Organizations Miscellaneous Civil Penalties
• 20.1.9 International Penalties
• 20.1.10 Miscellaneous Penalties
• 20.1.11 Excise Tax and Associated Penalties
• 20.1.11 Excise Tax and Estate and Gift Tax Penalties
• 20.1.12 Penalties Applicable to Incorrect Appraisals
• 20.1.13 Material Advisor and Reportable Transactions Penalties
• 20.2.1 Interest Introduction, Standards and Guidelines
• 20.2.4 Overpayment Interest
• 20.2.5 Interest on Underpayments
• 20.2.7 Abatement and Suspension of Underpayment Interest
• 20.2.9 Interest on Carryback of Net Operating Loss
• 20.2.10 Interest on Estate, Excise, Employment, and Foreign Taxes
• 20.2.11 Miscellaneous Interest Provisions
• 20.2.14 Netting of Overpayment and Underpayment Interest
• 20.3.1 Civil Penalty Accuracy Review Process
• 21.1.1 Accounts Management and Compliance Services Overview
• 21.1.2 Reference Materials Overview
• 21.1.3 Operational Guidelines Overview
• 21.1.7 Campus Support
• 21.2.1 Systems
• 21.2.2 Research
• 21.2.3 Transcripts
• 21.2.4 Master File Accounts Maintenance
• 21.3.1 Taxpayer Contacts Resulting From Notice Issuance
• 21.3.3 Incoming and Outgoing Correspondence/Letters
• 21.3.4 Field Assistance
• 21.3.5 Taxpayer Inquiry Referrals Form 4442
• 21.3.6 Forms and Information Requests
• 21.3.7 Processing Third-Party Authorizations onto the Centralized Authorization File (CAF)
• 21.3.8 Tax Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations
• 21.3.9 Processing Reporting Agents File Authorizations
• 21.3.10 Practitioner Priority Service (PPS)
• 21.3.11 Information Returns Reporting Procedures
• 21.4.1 Refund Research
• 21.4.2 Refund Trace and Limited Payability
• 21.4.3 Returned Refunds/Releases
• 21.4.4 Manual Refunds
• 21.4.5 Erroneous Refunds
• 21.4.6 Refund Offset Research, Reversals, and Injured Spouse Processing
• 21.5.1 General Adjustments
• 21.5.2 Adjustment Guidelines
• 21.5.3 General Claims Procedures
• 21.5.4 General Math Error Procedures
• 21.5.5 Unpostables
• 21.5.6 Freeze Codes
• 21.5.7 Payment Tracers
• 21.5.8 Credit Transfers
• 21.5.9 Carrybacks
• 21.5.10 Examination Issues
• 21.5.11 Employee Plan Accounts
• 21.5.13 IRC 965 Transition Tax Procedures - Accounts Management
• 21.6.1 Filing Status and Exemption/Dependent Adjustments
• 21.6.2 Adjusting TIN-Related Problems
• 21.6.3 Credits
• 21.6.4 Tax Computation / Accounting Period Changes
• 21.6.5 Individual Retirement Arrangements (IRA), Coverdell Education Savings Accounts (ESA), Archer Medical Savings Accounts (MSA) and Health Savings Accounts (HSA)
• 21.6.6 Specific Claims and Other Issues
• 21.6.7 Adjusting Individual Tax Accounts
• 21.6.8 Split Spousal Assessments
• 21.7.1 BMF/NMF Miscellaneous Information
• 21.7.2 Employment and Railroad Tax Returns
• 21.7.3 Unemployment Taxes
• 21.7.4 Income Taxes/Information Returns
• 21.7.7 Exempt Organizations and Tax Exempt Bonds
• 21.7.9 BMF Duplicate Filing Conditions
• 21.7.10 No-Merge Cases
• 21.7.11 Additional Computer Paragraph Notices and Transcripts
• 21.7.12 Non-Master File (NMF) Adjustments
• 21.7.13 Assigning Employer Identification Numbers (EINs)
• 21.8.1 IMF International Adjustments
• 21.8.2 BMF International Adjustments
• 21.8.4 United States Certification for Reduced Tax Rates in Tax Treaty Countries
• 21.8.5 Miscellaneous Foreign Investment in Real Property Tax Act (FIRPTA) Related Issues
• 21.8.6 Exemptions from US Withholding (Form 8233)
• 21.10.1 Embedded Quality (EQ) Program for Accounts Management, Campus Collection, Campus Examination, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support
• 22.24.1 Servicewide Burden Reduction Activities
• 22.30.1 Stakeholder Partnerships, Education and Communication
• 22.31.1 IRS Language Services
• 25.1.1 Overview/Definitions
• 25.1.2 Recognizing and Developing Fraud
• 25.1.3 Criminal Referrals
• 25.1.4 Administrative Joint Investigation
• 25.1.5 Grand Jury Investigations
• 25.1.6 Civil Fraud
• 25.1.7 Failure to File
• 25.1.8 Field Collection
• 25.1.9 Tax Exempt and Government Entities (TE/GE)
• 25.1.10 LB&I Fraud Procedures
• 25.1.11 Campus Collection Fraud Procedures
• 25.1.12 Bank Secrecy Act (BSA) Willfulness Referral Procedures
• 25.1.14 Campus Examination Fraud Procedures
• 25.1.15 Emerging Threats Mitigation Team
• 25.2.1 General Operating Division Guidance for Working Whistleblower Claims
• 25.2.2 Whistleblower Awards
• 25.2.11 Guidance for SB/SE Campus Classifiers for Classifying Whistleblower Claims
• 25.3.1 General Guidelines
• 25.3.2 Suits by the United States
• 25.3.3 Suits Against the United States and Claims for Damages under IRC 7433, IRC 7345, IRC 7426(h)
• 25.3.4 Suits against IRS Employees
• 25.3.5 Judgment Follow-up
• 25.3.6 Open Litigation Control, Monitoring and Closing Actions
• 25.3.7 Reconciling Non-Insolvency LAMS Reports
• 25.3.8 TC 520 - W Freeze Servicewide Guide
• 25.4.1 Potentially Dangerous Taxpayer
• 25.4.2 "Caution Upon Contact" Taxpayer
• 25.5.1 Introduction
• 25.5.2 Preparation
• 25.5.3 Procedures
• 25.5.4 Examination of Books and Witnesses
• 25.5.5 Summons for Taxpayer Records and Testimony
• 25.5.6 Summonses on Third-Party Witnesses
• 25.5.7 Special Procedures for John Doe Summonses
• 25.5.8 Use of Summons Special Applications
• 25.5.9 Fees and Costs for Summoned Witnesses
• 25.5.10 Enforcement of Summons
• 25.6.1 Statute of Limitations Processes and Procedures
• 25.6.22 Extension of Assessment Statute of Limitations by Consent
• 25.6.23 Examination Process-Assessment Statute of Limitations Controls
• 25.7.1 Exempt Organizations/Business Master File and Support Processing
• 25.12.1 Processing Refund Hold Program Inventory
• 25.13.1 Taxpayer Correspondence Services
• 25.13.2 TE/GE Taxpayer Correspondence Procedures
• 25.15.1 Introduction
• 25.15.2 General Procedures/Employees With Taxpayer Contact
• 25.15.3 Technical Provisions of IRC 6015
• 25.15.5 Relief from Community Property Laws
• 25.15.6 Field Examination Procedures
• 25.15.7 Innocent Spouse Shared Processing Responsibilities
• 25.15.8 Revenue Officer Procedures for Working Innocent Spouse Relief Cases
• 25.15.9 Account Processing of Requests for Relief from Joint and Several Liability
• 25.15.14 Innocent Spouse Tracking System
• 25.15.15 Mirror Modules for Requests for Relief from Joint and Several Liability
• 25.15.17 Reconsiderations
• 25.15.18 Innocent Spouse Relief Processing Procedures
• 25.15.19 Non-Qualifying Requests for Relief & Complex Account Issues
• 25.16.1 Program Guidelines
• 25.16.9 Federally Declared Disaster, or Terrorist or Military Action Procedures for TE/GE
• 25.18.1 Basic Principles of Community Property Law
• 25.18.2 Income Reporting Considerations of Community Property
• 25.18.4 Collection of Taxes in Community Property States
• 25.18.5 Injured Spouse
• 25.20.1 Complaint Referrals
• 25.20.2 Ghost Preparer Treatment
• 25.20.3 Return Preparer Suitability
• 25.20.4 Continuing Education
• 25.21.1 Branded Prescription Drug Fee
• 25.21.3 Marketplace Eligibility Determination and Reporting Requirements
• 25.21.4 IRC 6056 Non-Filer and IRC 4980H Compliance Process
• 25.23.1 Identity Protection and Victim Assistance - Policy Guidance
• 25.23.2 Identity Protection and Victim Assistance - General Case Processing
• 25.23.3 IMF Non-Tax-Related IDT and Specialized Programs
• 25.23.4 IDTVA Paper Process
• 25.23.9 Business Master File (BMF) Identity Theft Processing
• 25.23.10 Compliance Identity Theft Case Processing
• 25.23.11 Business Master File (BMF) Identity Theft Procedures for Accounts Management
• 25.23.12 IMF Identity Theft Toll-Free Guidance
• 25.23.13 Income Related Identity Theft
• 25.24.1 Return Preparer Misconduct Victim Assistance - General Overview
• 25.24.2 Return Preparer Misconduct Victim Assistance Specialized Accounts Management Processing
• 25.24.4 Return Preparer Misconduct Field Collection
• 25.24.5 Return Preparer Misconduct Field Examination
• 25.25.1 Return Integrity and Verification Operation Business Master File Procedures
• 25.25.2 Revenue Protection Screening Procedures for Individual Master File Returns
• 25.25.3 Revenue Protection Verification Procedures for Individual Master File Returns
• 25.25.4 Return Integrity & Verification Identity Theft Return Procedures
• 25.25.5 General Correspondence Procedures
• 25.25.6 Taxpayer Protection Program
• 25.25.7 Automated Questionable Credit Program
• 25.25.8 Revenue Protection External Lead Procedures
• 25.25.9 Revenue Protection Prisoner Lead Procedures
• 25.25.10 Frivolous Return Program
• 25.25.11 Withholding Only Work (WOW) (Notice CP 05A) Procedures
• 25.25.12 Fraud and Referral Evaluation (FRE) Procedures for Return Integrity Verification Operations (RIVO)
• 25.25.13 Account Resolution for Return Integrity Verification Operations (RIVO)
• 25.26.1 Criminal Restitution and Restitution-Based Assessments
• 25.27.1 Third Party Contact Program
• 25.29.1 Standard Tax Compliance Checks for Suitability and Monitoring
• 25.30.2 Service Level Agreement between the IRS Independent Office of Appeals and the Taxpayer Advocate Service
• 25.30.3 Service Level Agreement between the Chief Financial Officer Division and the Taxpayer Advocate Service
• 25.30.4 Service Level Agreement between the Criminal Investigation Division and the Taxpayer Advocate Service
• 25.30.7 Service Level Agreement between the Tax Exempt & Government Entities Division and the Taxpayer Advocate Service
• 25.30.8 Service Level Agreement between the Taxpayer Services Division and the Taxpayer Advocate Service
• 30.1.1 Mission Statement, and the Strategic and Program Plan
• 30.2.1 Office of Chief Counsel Directives System
• 30.2.2 General Counsel Orders and Directives
• 30.3.1 Chief Counsel Delegations, Organization, and Succession
• 30.3.2 Delegations of Authority and Designations
• 30.4.3 Training and Communication
• 30.4.5 Labor and Employee Relations
• 30.4.6 Leave Administration
• 30.4.8 Public Information (Speeches, Publications, and Teaching)
• 30.4.10 Administrative Grievance Procedures
• 30.4.11 Pro Bono Activities
• 30.5.1 Space, Property, Procurement, and Telecommunications
• 30.5.2 Travel Guidelines
• 30.5.3 Financial Management
• 30.6.1 Security of Confidential Information, Official Documents, Tax Data, Personnel and Property
• 30.6.2 Emergency Preparedness
• 30.7.1 Information Systems
• 30.7.2 Research and Management Information
• 30.7.3 Technology Services
• 30.7.4 Programs and Special Topics
• 30.8.1 Counsel Library Services
• 30.9.1 Case File Management
• 30.9.2 Guidelines for Specific Categories of Case Files
• 30.10.1 Correspondence Guidelines
• 30.11.1 FOIA Requests for Chief Counsel Records
• 31.1.1 Legal Work
• 31.1.2 Dealing with Taxpayers and Practitioners
• 31.1.3 Signature Principles
• 31.1.4 Coordination and Reconciliation of Disputes
• 31.2.1 Significant Case Program
• 32.1.1 Overview of the Regulations Process
• 32.1.2 Procedural Requirements for Regulation Projects
• 32.1.3 Substantive Development of a Regulation Project
• 32.1.6 Review, Approval, and Publication of Regulations
• 32.1.7 Inquiries, Comments, and Public Hearings
• 32.1.8 Publishing the Final Regulation
• 32.1.9 Closing a Regulation Project
• 32.2.1 Introduction to the Chief Counsel Publication Handbook
• 32.2.2 Summary of the Published Guidance Process
• 32.2.3 Drafting Published Guidance
• 32.2.4 Background Information Note (BIN) and Legal Memorandum (Legal Memo)
• 32.2.5 Coordination and Clearance
• 32.2.6 Circulating Draft Publication Items
• 32.2.7 Formal Clearance of Publication Items
• 32.2.8 Publication
• 32.3.1 Forms of Advice
• 32.3.2 Letter Rulings
• 32.3.3 Information Letters
• 32.3.4 Closing Agreements Covering Specific Matters
• 32.4.2 Pre-Filing Agreements
• 32.4.3 Industry Issue Resolution
• 32.7.1 Counsel Review of Fact Sheet FAQs
• 33.1.1 Roles and Responsibilities for Providing Legal Advice
• 33.1.2 Chief Counsel’s Legal Advice Program
• 33.1.3 Releasing Legal Advice to the Public
• 33.2.1 Issuing Technical Advice Memorandum and Technical Expedited Advice Memoranda
• 33.2.2 Requests for Technical Advice and Technical Expedited Advice
• 33.3.1 Legislation and Miscellaneous Matters
• 33.3.3 Appeals Settlement Guidelines
• 33.3.4 Division Counsel (LB&I) Industry Program
• 33.3.5 Congressional and Other IRS Controlled Correspondence
• 33.3.6 Designating a Case for Litigation
• 33.3.7 Tax Forms, Tax Publications, and Public Use Forms
• 33.3.8 Whistleblower Taint Review Procedures
• 34.1.1 Jurisdiction of the District Courts
• 34.2.1 Jurisdiction of the Court Of Federal Claims
• 34.3.1 Procedures in Bankruptcy Cases
• 34.4.1 Insolvencies
• 34.5.1 Defense Letters
• 34.5.2 Refund Litigation
• 34.5.3 Suits Brought Against the United States
• 34.5.5 Injunctions
• 34.5.6 Procedures in 28 U.S.C. § 2410 Actions
• 34.5.7 Damages Litigation
• 34.6.1 Affirmative Litigation
• 34.6.2 Types of Suits
• 34.6.3 Summons Enforcement Actions
• 34.7.1 Pre-Trial Procedures
• 34.8.1 Settlement Procedures Overview
• 34.8.2 Settlement Procedures
• 34.9.1 Disclosure, Testimony, and Production of Documents
• 34.10.1 General Procedures
• 34.12.1 Litigation Exhibits
• 35.1.1 Tax Court Jurisdiction and Proceedings
• 35.1.2 Tax Court Terms and Definitions
• 35.1.3 Tax Court Procedures
• 35.2.1 Tax Court Petitions
• 35.2.2 Answers
• 35.3.1 Motions Practice
• 35.3.2 Jurisdictional Defects
• 35.3.3 Motions Pertaining to Pleadings
• 35.3.4 Motions Pertaining to Calendared Cases
• 35.3.5 Motions for Disposition without Trial
• 35.3.6 Motions Pertaining to Opinions and Decisions
• 35.3.7 Motions in Partnership Actions
• 35.3.8 Motions in Declaratory Judgment Cases and Section 7436 Worker Classification Cases
• 35.3.9 Miscellaneous Motions
• 35.3.23 Motions in Collection Due Process Cases
• 35.3.32 Motions in Passport Cases
• 35.4.1 Trial Planning
• 35.4.2 Gathering Information from Government Sources
• 35.4.3 Gathering Information from the Petitioner
• 35.4.4 Gathering Information from Third Parties
• 35.4.5 Evidence and Information from Abroad
• 35.4.6 Responding to Petitioner’s Information Gathering Attempts
• 35.4.7 Stipulating Facts and Documents
• 35.4.8 Preparing for Examination and Cross-Examination of Witnesses
• 35.4.9 Significant Case Procedures, Pre-Trial Submissions and Alternative Dispute Resolution
• 35.5.1 Introduction
• 35.5.2 Settlements by Counsel
• 35.5.3 Coordination of Settlements With Other Related Matters
• 35.5.4 Settlement of Joint Committee Cases
• 35.5.5 Arbitration and Mediation
• 35.6.1 Calendar Calls
• 35.6.2 Trial of the Case
• 35.6.3 Tax Court Procedures for Reporting Potentially Dangerous Persons
• 35.7.1 Filing Tax Court Briefs
• 35.7.2 Preparation of Briefs
• 35.7.3 Review of Briefs
• 35.8.1 General Requirements for Tax Court Decisions and Other Final Dispositions
• 35.8.2 Settlement Documents
• 35.8.3 Overpayments
• 35.8.4 Special Problems of Assessment and Payment
• 35.8.5 Miscellaneous Problems
• 35.8.6 Decision Documents
• 35.9.1 Tax Court Opinions and Decisions
• 35.9.2 Procedures for Assessment of Tax
• 35.9.3 Closing Procedures
• 35.10.1 Awards of Litigation and Administration Costs and Fees
• 35.10.2 Penalties and Sanctions
• 35.11.1 Litigation Exhibits
• 36.1.1 Guiding Principles for Appeals
• 36.2.1 Appeal Recommendations in General
• 36.2.2 Petition for Writ of Certiorari
• 36.2.3 Conflicts in Appeal or Certiorari Recommendations and Settlement Offers
• 36.2.4 Closing Appeal Cases
• 36.2.5 Appeals of Tax Court Cases
• 36.2.6 Area Counsel and Associate Chief Counsel Responsibilities in Tax Court Cases on Appeal
• 36.3.1 Actions on Decision
• 36.4.1 Litigation Exhibits
• 37.1.1 Written Determinations Under Section 6110
• 37.1.2 Disclosure of Information
• 37.1.3 The Counsel Governmental Liaison Coordination Program
• 37.2.1 Privacy Act of 1974
• 37.2.2 Freedom of Information Act (FOIA) Litigation
• 38.1.1 Prereferral Assistance, Visitations and Investigative Tools
• 38.1.2 Administrative Requests for Grants of Statutory Use Immunity
• 38.1.3 Forfeitures
• 38.2.1 Administrative Cases
• 38.2.2 Grand Jury Procedures
• 38.3.1 Miscellaneous Matters