Part 4 - Examining process

An interim guidance memorandum, effective 8/11/2025, was issued to revise IRM 4.1.5, IRM 4.8.6, and IRM 4.8.11 regarding classification of criminal restitution returns.

An interim guidance memorandum, effective 8/11/2025, was issued to revise IRM 4.2.1, IRM 4.8.8, and IRM 4.10.2 regarding requesting counsel advice.

An interim guidance memorandum, effective 2/18/2025 was issued to revise IRM 4.8.8 regarding issuing statutory notices of claim disallowance and executing form 907.

An interim guidance memorandum, effective 9/3/2025, was issued to revise IRM 4.8.9 regarding technical services’ review of LB&I ITP and CTA cases for notices of deficiency.

An interim guidance memorandum, effective 8/13/2025, was issued to revise IRM 4.8.9 regarding technical services penalty review.

An interim guidance memorandum, effective 9/15/2025, was issued to revise IRM 4.10.2 and IRM 4.10.5 regarding interim guidance on requesting information and documents from taxpayers.

The interim guidance SBSE-04-0922-0075 effective immediately regarding the timing of supervisory approval for penalties subject to IRC 6751(b) is a reissuance of interim guidance SBSE-04-0920-0054 dated 9/24/2020.

The purpose of this interim guidance is to clarify actions examiners must take to analyze and document Currency Transaction Report (CTR) data during an audit conducted under Title 26 of the United States Code (USC) (i.e., the Internal Revenue Code).

An interim guidance memorandum, effective 6/20/2025, was issued to revise IRM 4.10.6 regarding procedures for assessing IRC 6698 and IRC 6699 penalties.

An interim guidance memorandum effective 12/8/2023 was issued to revise IRMs 4.10.8, 4.10.9 and 4.10.15 regarding temporary interim guidance for supplemental RGS case files.

Interim guidance revising and adding standard paragraph explanations effective 6/20/2025 and covering IRM 4.10.10.

This memorandum issues guidance on two changes to IRM 4.10.21. The first change updates guidance on Form 5472. The second provides new guidance on issuing manual refunds to foreign qualified intermediaries (QI) via the International Treasury System (ITS). This guidance is effective as of 7/1/2024.

An interim guidance memorandum effective 12/15/2023 was issued to revise IRM 4.12.1 regarding for business expenses, deductions and credits on a substitute for return.

An interim guidance memorandum, effective 9/30/2025, was issued to revise IRM 4.13.1 regarding temporary deviation for individual master file (IMF) audit reconsiderations.

An IRM procedural update, effective 04/18/2025, was issued to revise IRM 4.19.14 regarding Premium Tax Credit Procedural Updates for Tax Years 2021-2024; The Related Federal Poverty Line

An IRM procedural update, effective 06/23/2025, was issued to revise IRM 4.19.14 regarding Updated Claim of Right - IRC 1341; Processing Duplicate TIN When E-filing.

An IRM procedural update, effective 04/23/2025, was issued to revise IRM 4.19.19.4.1 regarding Adding the Time Frame for a Supervisor Callback.

An IRM procedural update, effective 07/31/2025, was issued to revise IRM 4.19.19 regarding Updated to Self-Assign; DUT TPFE Procedures; Editorial Changes.

An IRM procedural update, effective 07/21/2025, was issued to revise IRM 4.19.20 regarding Weekly Ace Reviews

An IRM procedural update, effective 09/17/2025, was issued to revise IRM 4.23.5 regarding timely filing for purposes of the reporting consistency test.

An IRM procedural update, effective 09/17/2025, was issued to revise IRM 4.23.6 regarding the incorporation of Rev. Proc. 2025-10 that provides updated guidance regarding the implementation of section 530.

An IRM procedural update, effective 05/16/2025, was issued to revise IRM 4.23.7 regarding employment tax on tip income.

An IRM procedural update, effective 05/16/2025, was issued to revise IRM 4.23.10 regarding report writing guide for employment tax examinations.

An IRM procedural update, effective 07/15/2025, was issued to revise IRM 4.23.11 regarding prompt action in tax underpayment and overassessment cases.

An IRM procedural update, effective 05/16/2025, was issued to revise IRM 4.23.12 regarding delinquent return procedures

An IRM procedural update, effective 04/11/2025, was issued to revise IRM 4.23.13 regarding adjusted returns; abatements and claims.

An IRM procedural update, effective 09/18/2025, was issued to revise IRM 4.23.13 regarding instruction and guidance to examiners for issuing closing letters.

An IRM procedural update, effective 08/13/2025, was issued to revise IRM 4.23.22 regarding unagreed employment tax case procedures.

An interim guidance memorandum effective 10/4/2024 was issued to revise IRMs 4.24.2, 4.24.23 and 4.24.24 regarding fuel sampling requests and form 637 registrations for activity letters CA and CN.

This memorandum provides guidance on the registration tests that must be met for Forms 637, Application for Registration (For Certain Excise Activities), received for activities other than under IRC 4101, including new G Registrations.

An interim guidance memorandum effective 4/16/2024 was issued to revise IRMs 4.24.8 and 4.24.21 regarding electronic case closing procedures in the Issue Management System.

An interim guidance memorandum, effective 9/23/2025, was issued to revise IRM 4.24.8, IRM 4.24.9, IRM 4.24.20, and IRM 4.24.25 regarding excise tax examination on timing of supervisory approval of penalties subject to IRC 6751(b).

An interim guidance memorandum effective 1/31/2024 was issued to revise IRMs 4.24.15 and 4.24.2 regarding interim guidance for sampling renewable diesel.

An interim guidance memorandum, effective 6/26/2025 was issued to revise IRMs 4.24.16, 4.24.20, and 4.24.23 regarding mandatory use of the certified automated mailing solution (CAMS) application for IRS-certified mail.

An interim guidance memorandum, effective 11/25/2024 was issued to revise IRM 4.24.16 regarding temporary interim guidance for closing and shipping agreed penalty cases to centralized case processing.

An interim guidance memorandum effective 9/23/2024 was issued to revise IRM 4.24.18 regarding rerouting unpaid claims to workload selection and delivery for screening.

An IRM procedural update, effective 09/24/2025, was issued to revise IRM 4.24.22 regarding procedures for refund requests for nominal amounts of excise tax.

An interim guidance memorandum effective 4/29/2024 was issued to revise IRMs 4.24.23 and 4.24.24 regarding form 637 applications under IRC 4101 with compliance issues not addressed by the form 637 registration group.

An interim guidance memorandum, effective 7/1/2025 was issued to revise IRM 4.26.6 and IRM 4.26.8 regarding changes to certified mail procedures effective July 1, 2025.

An interim guidance memorandum, effective 11/21/2024, was issued to revise IRMs 4.26.6 and 4.26.11 regarding memorandum group manager concurrence meeting.

This memorandum issues guidance on revised procedures to complete a Title 31 Summons, FinCEN Form 113, until IRM 4.26.8, Special Procedures, is revised and published.

An interim guidance memorandum, effective 7/14/2025, was issued to revise IRM 4.26.11 regarding stop correspondence process.

An IRM procedural update, effective 08/01/2024, was issued to revise IRM 4.31.9 regarding Centralized Partnership Audit Regime (BBA) Field Examination Procedures

This memorandum issues guidance to allow a deviation from established time frames described in IRM 4.31.9.8.4 regarding 2018, 2019, 2020, 2021 and 2022 SCE CIP and campaign cases audited under the Centralized Partnership Audit Regime of the Bipartisan Budget Act of 2015 (BBA). The effective date is 2/27/2024.

Interim Guidance on the Partnership Representative Designation Procedures for Partnerships Subject to the Bipartisan Budget Act of 2015 (BBA) Audit Regime. The guidance is effective 10/7/2025 and the affected IRM number is 4.31.9.

LB&I issued Interim Guidance Memorandum LBI-04-0423-0004, Interim Guidance for Approval of Penalties under Internal Revenue Code (IRC) 6751(b)(1) for LB&I Examinations, on April 27, 2023. This memo affects IRM 4.46.1, IRM 4.46.3, IRM 4.46.4, IRM 4.31.9 and IRM 20.1.1.

LB&I issued Interim Guidance memo LB&I-04-1023-0008, Interim Guidance on LB&I Compliance Priorities, effective October 11, 2023. This memorandum affects IRM 4.46.3, Planning the Examination.

This memorandum provides LB&I employees and managers interim guidance on P-4-5 administrative and monitoring duties. It is effective as of 8/19/2025, the affected IRM is IRM 4.46.3.

LB&I issued Interim Guidance Memo LB&I-04-0125-0001, Updated Interim Guidance on Claims for Refund that Include a Claim for Credit for Increasing Research Activities and Extension of Transition Period, on 1/3/2025. This memo affects IRM 4.46.3, LB&I Examination Process, Planning the Examination; IRM 4.10.11, Examination of Returns, Claims for Refund and Requests for Abatement; and IRM 4.1.1, Planning and Special Programs, Planning, Monitoring and Coordination.

This memorandum provides guidance for the elimination of the Acknowledgement of Facts Information Document Request (IDR), an update to the pilot program changes to Fast Track Settlements, and clarification on the applicability of Accelerated Issue Resolution to Large Corporate Compliance (LCC) cases. The effective date is 8/1/2025 and affected IRMs are 4.46.4, 4.46.5 and 4.51.4.

LB&I issued Interim Guidance Memo LB&I-04-0922-0019, Updated Interim Guidance for Examinations with IRC 965 Issues – Statute Considerations, Examination and Classification, effective 9/21/2022. This memo affects IRM 4.46.5, LB&I Examination Process, Resolving the Examination.

The purpose of this memorandum is to add a reference to Publication 5189, FATCA Reports ICMM Notifications XML Schema User Guide, to IRM 4.60.1, Exchange of Information. Publication 5189 includes detailed explanations about the potential notifications that filers will receive in response to the files they submit via the International Data Exchange System (IDES).

This memorandum issues new guidance on foreign tax redeterminations (FTRs) for taxpayers under exam, where the relation-back tax year is not under exam. It is effective August 6, 2024. The affected IRM section is proposed new IRM 4.61.X.

This memorandum communicates new guidance from LB&I Divisional Delegation Order 1-23-18, authorizing IIC tax examiners in the Campus Compliance Unit (CCU) to sign certain contact letters for International Individual Compliance (IIC) cases, until IRM 4.63.4.6.2.2 can be updated. The effective date is 3/28/24.

This memorandum communicates guidance for International Individual Compliance (IIC) tax examiners (TEs) in the Campus Compliance Unit (CCU) to update ERCS with action code 04 and replace the default 15 calendar day follow-up with a 30 calendar day follow-up, when sending Letters 915, 915(SP), 4149 or 4149 (SP).

Employee Plans Examinations issued interim guidance effective February 1, 2023, to revise IRM 4.70 and 4.71.3 regarding Revisions to the DO 8-3 Closing Agreement Process.

Compliance, Planning and Classification issued interim guidance effective June 10, 2022, to revise IRM 4.70.6 regarding Sending Acknowledgement Letters when Receiving Large Volumes of Similar Referrals.

TE/GE Examination issued interim guidance effective June 30, 2025 to update the IRM regarding Interim Guidance for Pilot Program Changes to TE/GE Fast Track Settlement (FTS) Program.

Exempt Organizations and Government Entities issued interim guidance effective July 30, 2024 to revise IRM 4.70.17 regarding processing COVID-19 related credit claims.

Compliance Planning and Classification issued interim guidance effective September 15, 2017, to revise IRM 4.71.6, IRM 4.75.5, IRM 4.81.2, IRM 4.86.2, and IRM 4.90.6 regarding Referral Acknowledgement Letter 4426.