Penalty and Interest - Part 20
IRM 20.2.4 – Overpayment Interest
An interim procedural update effective 12/23/2010 was issued to revise IRM 20.2.4 regarding Overpayment Interest
IRM 20.2.4 – Overpayment Interest
An interim procedural update effective 03/15/2011 was issued to revise IRM 20.2.4 regarding Overpayment Interest.
IRM 20.2.4 – Overpayment Interest to include the CADE 2 Processing Routine
An interim procedural update effective 12/30/2011 was issued to revise IRM 20.2.4 regarding Overpayment Interest to include the CADE 2 Processing Routine.
IRM 20.2.4 and 21.5.9 – Calculation of Credit Interest under CADE 2, Transition State 1, Processing
SB/SE Exam Policy issued a memorandum to all employees to communicate how CADE 2 will affect the computation of credit interest on refunds. The memo expires on December 29, 2012.
IRM 20.2.5 – Interest on Underpayments
An interim procedural update effective 12/22/2010 was issued to revise IRM 20.2.5 regarding Interest on underpayments.
IRM 20.2.9.2 (1) & (5) – Re-issuance of Interim Guidance for Determining the Overpayment Interest Period
SB/SE Exam Policy re-issued a memorandum to all employees to communicate an update to IRM 20.2.9.2(1) and (5), Determining the Overpayment Interest Period. It will clarify the interest start dates. The memo expires on June 30, 2011.
IRM 20.2.10 – Interest on Estate Tax, Foreign Tax, and Excise Tax
An interim procedural update effective 01/31/2011 was issued to revise IRM 20.2.10 regarding Interest on Estate Tax, Foreign Tax, and Excise Tax
IRM 20.2.14.6 – Interim Guidance: Treatment of Net Rate Netting (NRN) Requests
SB/SE Exam Policy issued a memorandum to all employees to implement procedures for handling net rate netting (NRN) requests where both resolved and unresolved periods exist. The memo expires on November 28, 2012.
All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
