Examining Process - Part 4

IRM 4.8.2 and 4.8.9 – Revised Letter 531, Statutory Notice of Deficiency
Examination Technical Services issued a memorandum to employees to advise that Letter 531, Statutory Notice of Deficiency, should be used in lieu of Letter 531-T, [formally Letter 531(DO)] Notice of Deficiency, and Letter 1384, Notice of Deficiency. This memorandum expires on April 25, 2013.

IRM 4.10.2 - Guidance on Usage of Electronic Accounting Software Records
This memorandum provides guidance on when to request electronic accounting software backup files during an examination, the limitations examiners have in reviewing these electronic records and the safeguarding of these records. The Director of Examination issued the guidance on September 1, 2011.

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 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 4.19.19 Examination Telephone Contacts - Additional Guidance on Exam Telephone Contacts
This guidance is now incorporated into the IRM. Following the link above will take you to the IRM section leading to IRM 4.19.19. This link will be removed on 3/05/2013.

IRM 4.20.1 and 4.20.4 – Streamlined Installment Agreements
Examination Policy issued a memo to its Examination Executives to advise the timeframe to full pay a streamlined installment agreement has changed from 60 months to 72 months. This memo expires on April 10, 2013.

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 4.23.5 Interim Guidance on Reimbursement of Employee Personal Cell Phone Usage in light of Notice 2011-72
This guidance is now incorporated into the IRM. Following the link above will take you to the IRM section leading to IRM 4.23.5. This link will be removed on 03/03/2013.

IRM 4.23.7 - Interim Guidance on Tips vs. Service Charges Revenue Ruling 2012-18
Specialty Programs & Examination issued a memorandum to their examiners supplementing IRM 4.23.7. The memo provides guidance pertaining to the audit of a business where tipping is customary and/or where a business adds service charges to customers’ bills. The guidance expires on June 7, 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 4.23.13 – Updates to IRM 4.23.13 Employment Tax Refund or Abatement Claims
This guidance is now incorporated into the IRM. Following the link above will take you to the IRM section leading to IRM 4.23.13. This link will be removed on 02/6/2013.

IRM 4.24.2 – Interim Guidance on Taxpayer Advocate Service (TAS) Referrals and Inquiries to Form 637 Registration Program
This guidance is now incorporated into the IRM. Following the link above will take you to the IRM section leading to IRM 4.24.2. This link will be removed on 01/08/2013

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.

IRM 4.24.2.7.1.1 – NGL and PGP Fractionation Facilities
This memorandum provides interim guidance to all Excise Territory Managers and Excise Tax Group Managers regarding the issuance of Form 637 Registration numbers and FCS, to NGL and PGP fractionation facilities; and the applicable ExSTARS reporting requirement. The memo expires on Sept. 21, 2012.

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 – Group Managers Concurrence Meeting (GMCM) Requirements
Specialty Programs issued a memo to its Excise Territory Managers 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. This memo expires on April 09, 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 4.24.8.10.1 – Expanded Procedures for Protecting the Statute of Limitation Period for Source Code 31 Unagreed Third Party Paid Claims
Specialty Programs issued a memo to its Excise Territory Managers and Field Group Managers to provide additional procedures for Source Code 31, Unagreed Third-Party Paid Claims-Statute of Limitation Considerations. This memorandum expires on May 1, 2013.

IRM 4.24.9.3.2 – Interim Guidance relating to IRC 6020(b) Certification Procedures for Non Filed Excise Returns
This guidance is now incorporated into the IRM. Following the link above will take you to the IRM section leading to IRM 4.24.9. This link will be removed on 02/6/2013.

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 4.25.1 - Interim Guidance On Closing Procedures for Estate and Gift Tax Cases.
Specialty Programs issued a memorandum to its Chief, Estate and Gift Tax to provide updated procedures for the processing of estate and gift tax cases for closure. This memorandum expires on March 30, 2013.

IRM 4.25.1 – Interim Guidance – Suspicious Activity Reports
Specialty Programs issued a memorandum to their Estate and Gift Tax Employees supplementing IRM 4.25.1. The memo provides guidance pertaining to the use of Suspicious Activity Reports (SAR) in Title 26 civil income tax cases reflected in IRM 4.26.14. The guidance expires on August 6, 2013.

IRM 4.25.1.1.6.2 – Reissuance of Interim Guidance on Requests for Prior Gift Tax Returns
SBSE Specialty Programs reissued a memorandum to their Chief, Estate and Gift Tax. The memo provides guidance to their Group Managers and Examiners regarding the procedures to request prior gift tax returns in gift tax examinations. The guidance expires on April 1, 2013.

IRM 4.25.1 & 25.6.23 – Reissuance of Interim Guidance for Gift Tax Statute of Limitations
SBSE Specialty Programs reissued a memorandum to their Chief, Estate and Gift Tax. The memo provides guidance to their Group Managers and Examiners regarding actions to be taken when the inadequate disclosure provisions of IRC section 6501(c)(9) are applicable. The guidance expires on April 1, 2013.

IRM 4.26.14 – Use of Suspicious Activity Reports for Title 26 Civil Tax Purposes
This guidance is now incorporated into the IRM. Following the link above will take you to the IRM section leading to IRM 4.26.14. This link will be removed on 01/31/2013.

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.