Examining Process - Part 4

IRM 4.10.3 – Group Managers Concurrence Meeting (GMCM)
SBSE Examination Policy issued a memorandum to its Area Directors to advise the requirement to conduct a GMCM has changed from no later than 14 business days to no later than 30 business days after completion of the initial appointment. This memorandum expires on March 16, 2013.

IRM 4.10.4 – Interim Guidance on Access to Suspicious Activity Reports for Title 26 Civil Tax Purposes
Examination issued a memorandum to its’ Examination Directors to provide guidance for access to suspicious activity reports for Title 26 tax compliance purposes. The guidance expires on October 15, 2013.

IRM 4.10.8 – Interim Guidance (IG) for Stamped Signatures on Closing Letters
Examination Policy re-issued a memorandum to their Examination Area Directors supplementing IRM 4.10.8. The memo provides guidance regarding a group manager’s use of a stamped signature to sign closing letters. The guidance expires on September 30, 2013.

IRM 4.10.8 – Revenue Procedure 2012-18 and Form 4665, Report Transmittal
Examination Policy issued a memorandum to their area directors supplementing IRM 4.10.8. The memo provides guidance pertaining to Rev. Proc. 2012-18, Ex Parte Communications Between Appeals and Other IRS Employees, and the use of Form 4665. The guidance expires on July 31, 2013.

IRM 4.10.10 Interim Guidance Adding Standard Paragraph Explanations
Examination issued a memorandum on April 4, 2013 supplementing IRM 4.10.10. The purpose of this interim guidance is to add new standard paragraphs that can be used immediately. The guidance is expires on April 3, 2013.

IRM 4.10.10 – Interim Guidance Adding Two Standard paragraph Explanations for Educational Expense
Examination Policy issued a memo to SB/SE Field employees, and SB/SE and W&I Campus employees to add standard paragraphs to explain adjustments to education expenses supplementing IRM 4.10.10. The guidance expires on September 27, 2013.

IRM 4.10.27 Interim Guidance on Processing Identity Theft Cases
SB/SE Examination Division issued a memorandum to Examination Area Directors to provide guidance for processing and correcting an identity theft victim’s account. The guidance expires on December 20, 2013.

IRM 4.19.3 – Post Publication revision to TY 2011 IRM 4.19.3, IMF Automated
An interim procedural update effective 11/07/2012 was issued to revise IRM 4.19.3 regarding Post Publication revision to TY 2011 IRM 4.19.3, IMF Automated Underreporter Program.

IRM 4.23.3 – Interim Guidance – Suspicious Activity Reports in Title 26 Cases
Specialty Programs issued a memorandum to their Employment Tax employees supplementing IRM 4.26.14. The memo provides guidance pertaining to the use of Suspicious Activity Reports in Title 26 civil income tax cases. The guidance expires on July 13, 2013.

IRM 4.23.5 Enforcement of FICA tax on wages paid to residents of the Philippines for services performed in the Commonwealth of Northern Mariana Islands
SB/SE, TE/GE and International issued a memorandum to all Field Examination Operations to provide administrative guidance to IRS employees assigned to conduct enforcement activities ion businesses in the CNMI that employ residents of the Philippines. The guidance expires on December 17, 2013.

IRM 4.23.7 Procedures to follow for Tips vs. Income
SB/SE, Specialty, Employment Tax along with TE/GE, Government Entities and SB/SE, Examination, issued a joint memorandum to all Employment Tax Operations to extend the time for businesses to comply with the rules regarding the proper treatment of service charges specified in Q&A 1 of Rev. Rul. 2012-18, 2012-26 I.R.B 1032.

IRM 4.23.8.10 Procedures to follow when taxpayers are allowed additional time to provide Form(s) W2 or W2c at the conclusion of an agreed examination
SB/SE, Employment Tax issued a memorandum to all Employment Tax Operations to clarify instructions to the field on procedures to follow when taxpayers are allowed additional time to provide Form(s) W2 or W2c at the conclusion of an agreed examination. IRM 4.23.8.10.2 (1) and (2). The guidance expires on December 12, 2013.

IRM 4.23.10.5 – Survey of Employment Tax Return After Assignment
Specialty Programs issued a memorandum to their examiners supplementing IRM 4.23.10.5. The memo provides guidance pertaining to the use of new letter 1024-T, Employment Tax Return Accepted as Filed. The guidance expires on July 5, 2013.

IRM 4.24.2.1 (14) Grade of Case Criteria for Form 637 Registration Cases
Specialty Program issued a memorandum to all Excise Senior Managers, Program Managers, Field Managers and Centralized Excise Operations to clarify the grade of case criteria for Form 637 Registration case work. The guidance expires on December 11, 2013.

IRMs 4.24.2.7.4 and 4.24.9.16 Reissue Interim Guidance regarding NGL and PGP Fractionation Facilities
Specialty Programs issued a memorandum to Excise Territory and Tax Group Managers supplementing IRMs 4.24.2 and 4.14.9. The memo provides guidance on the issuance of Form 637 Registration numbers and FCNs and applicable ExSTARS reporting requirement. The guidance expires on April 1, 2013.

IRM 4.24.4.6 Case Coordination Guidance for Examinations and Related Forms 720 TO/CS Reviews
Specialty Program Excise Tax issued a memo to employees on February 26, 2013 supplementing IRM 4.24.4. The memo provides guidance relative to coordinating assignment of Forms 720 TO/CS cases with related fuel examination cases assigned to field groups.

IRM 4.24.6 - Interim Guidance (IG) for Project and Tracking Coding for Medical Devise Compliance Reviews and Examinations
SBSE Specialty Programs issued a memorandum to their Territory Manager and Group Managers. The memo provides excise case work involving the Affordable Care Act (ACA). The guidance expires on December 1, 2013.

IRM 4.24.6.3.3 – Reissue Interim Guidance on Group Manager Concurrence Meeting (GMCM) Requirements
Specialty Programs reissued a memo to Excise Territory and Field Group Managers to advise the requirement to conduct a GMCM has changed from no later than 14 business days to no later than 30 business days after completion of the initial appointment. The guidance is expires on July 31, 2013.

IRM 4.24.6.9.1 – Interim Guidance Procedures for Closing No Liability Substitute for Return (SFR) Non-Filer Cases
Specialty Programs issued a memorandum to all SB/SE Excise Territory Managers and Field Group Managers to provide interim guidance procedures regarding the proper closing of no liability SFR non-filer cases. The guidance expires on October 17, 2013.

IRM 4.24.6.9.1 & 4.24.10.5.7.2 – Additional Interim Guidance (IG) for Closing No Liability Substitute for Return (SFR) Non-Filer Cases
SBSE Specialty Programs reissued a memorandum to their Territory Manager and Group Managers. The memo provides additional guidance regarding the proper closing of liability SFR non-filer cases. The guidance expires on November 16, 2013.

IRM 4.24.8.5.1 – Interim Guidance on Form 8849, Claim for Refund of Excise Taxes, Examination Period
Specialty Programs issued a memorandum to all SB/SE Excise Senior Managers and Centralized Excise Operations to provide guidance on the proper exam period to be controlled for Form 8849, Claim for Refund of Excise Taxes examinations. The guidance expires on October 19, 2013.

IRM 4.24.8.8(2) and (3) – Interim Guidance on Consideration of the Excessive Claims Penalty With Respect to Use of Certain Fuels under IRC 6675
Specialty Programs issued a memo to its Excise Territory Managers and Field Group Managers to advise the Excessive Claims Penalty under IRC 6675 must be considered and commented upon during both paid and unpaid claim examinations. This memorandum expires on May 22, 2013.

IRM 4.24.14 – Interim Guidance (IG) on the Mandatory Use of the SharePoint Mileage log located on the FCO/A Employee Home Page
Specialty Programs issued a memo to their Excise Fuel Territory Managers and Territory Group Managers supplementing IRM 4.24.14. It provides guidance regarding for completing mileage logs to record the use of the government-leased trucks by FCOs and FCAs. The guidance expires on September 25, 2013.

IRM 4.24.15 - Enforcement of IRC 6720A Penalty Associated with Certain Adulterated Fuels
Specialty Programs issued a memorandum to their Excise Tax Territory Managers supplementing IRM 4.24.15. The memo provides guidance on pertaining to the enforcement of IRC 6720A Penalty Associated with Certain Adulterated Fuels. The guidance expires on June 12, 2013.

IRM 4.24.15 Procedures for shipments of fuel samples to the Excise Forensics Laboratory
SB/SE, Specialty, Excise Tax issued a memorandum to Excise Tax Operations to change the packing procedures for shipments of fuel samples to the Excise Forensics Laboratory (EFL).

IRM 4.25.1 - Interim Guidance-Suspicious Activity Reports
This guidance is now incorporated into the IRM. Following the link above will take you to the IRM section leading to IRM 4.25.1. This link will be removed on 04/25/2013.

IRM 4.25.1.1.6.2 Reissuance of Interim Guidance on Requests for Prior Gift Tax Returns
This guidance is now incorporated into the IRM. Following the link above will take you to the IRM section leading to IRM 4.25.1. This link will be removed on 04/25/2013.

IRM 4.25.1 & 25.6.23 Reissuance of Interim Guidance for Gift Tax Statute of Limitations
This guidance is now incorporated into the IRM. Following the link above will take you to the IRM section leading to IRM 4.25.1. This link will be removed on 04/25/2013.

Examining Process - Part 4 (continued)
Another page of Examination activities relating to small business, self-employed, large and mid-size businesses, employee plans, exempt organizations and government entities

All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.