Part 4. Examining Process
Chapter 11. Examining Officers Guide (EOG)
Section 34. Innocent Spouse
4.11.34 Innocent Spouse
Manual Transmittal
June 16, 2017
Purpose
(1) This obsoletes IRM 4.11.34, Examining Officers Guide (EOG), Innocent Spouse. This IRM has been made obsolete and content from this IRM has been incorporated into IRM 25.15.6, Field Examination Procedures.
Material Changes
(1) The material relating to Innocent Spouse procedures contained in IRM 4.11.34 is incorporated into IRM 25.15.6, Field Examination Procedures.
(2) The following table provides a crosswalk for where the content is incorporated:
Prior Reference | New Reference |
IRM 4.11.34.1 | IRM 25.15.6.2 |
IRM 4.11.34.2 | IRM 25.15.6.1 |
IRM 4.11.34.2.1 | IRM 25.15.6.3 |
IRM 4.11.34.2.2 | IRM 25.15.6.2 |
IRM 4.11.34.3 | IRM 25.15.6.5 |
IRM 4.11.34.3.1 | Obsolete |
IRM 4.11.34.3.1.1 | IRM 25.15.6.8 |
IRM 4.11.34.3.1.2 | IRM 25.15.6.8.1 |
IRM 4.11.34.3.2 | IRM 25.15.6.9 |
IRM 4.11.34.3.3 | IRM 25.15.6.17 |
IRM 4.11.34.3.4 | IRM 25.15.6.17 |
IRM 4.11.34.3.5 | IRM 25.15.6.20 |
IRM 4.11.34.4 | IRM 25.15.6.18 |
IRM 4.11.34.4.1 | IRM 25.15.6.15 |
IRM 4.11.34.4.2 | IRM 25.15.6.18 |
IRM 4.11.34.4.3 | IRM 25.15.6.20 |
IRM 4.11.34.4.4 | IRM 25.15.6.20 |
IRM 4.11.34.5 | IRM 25.15.6.16 |
IRM 4.11.34.6 | IRM 25.15.6.3.1 |
IRM 4.11.34.7 | IRM 25.15.6.2 |
IRM 4.11.34.8 | IRM 25.15.6.10.2 |
Effect on Other Documents
The material in IRM 4.11.34 is obsolete and has been incorporated into IRM 25.15.6.
Audience
Examination personnel in SBSE and LB&I
Effective Date
(06-16-2017)
Michael W. Damasiewicz
Director, Examination–Field and Campus Policy
Small Business/Self-Employed Division
References–Innocent Spouse
(1) This IRM has been made obsolete and content from this IRM has been incorporated into IRM 25.15.6, Field Examination Procedures.
