Part 4. Examining Process
Chapter 13. Audit Reconsideration
Section 5. Exam SFR Reconsiderations
4.13.5 Exam SFR Reconsiderations
Manual Transmittal
April 16, 2024
Purpose
(1) This transmit obsoletes Internal Revenue Manual (IRM) 4.13.5, Audit Reconsideration, Exam SFR Reconsiderations.
Material Changes
(1) The content in IRM 4.13.5, Exam SFR Reconsiderations, has been moved and updated to IRM 4.13.1, Exam Audit Reconsideration Process; see the crosswalk in the table below:
IRM Section Number | Reason for Removal |
|---|---|
IRM 4.13.5.1 Overview | Updated content moved to IRM 4.13.1.1 Overview |
IRM 4.13.5-1 Common Freeze Codes | Updated content moved to IRM 4.13.1.5.3.9 Common Freeze Codes |
IRM 4.13.5.2 Reconsiderations of Delinquent Returns Worked in a Taxpayer Services Campus | Updated content moved to IRM 4.13.1.5.1 Reconsiderations of Delinquent Returns worked in a W&I Campus |
IRM 4.13.5.3 Reconsiderations of Delinquent Returns worked in an SBSE Campus | Updated content moved to IRM 4.13.1.5.2 Reconsiderations of Delinquent Returns worked in an SB/SE Campus |
IRM 4.13.5.3.1 First Read Screening | Updated content moved to IRM 4.13.1.5.2.1 First Read Screening |
IRM 4.13.5.4 Processing Procedures for SBSE Exam SFR Reconsiderations | Updated content moved to IRM 4.13.1.5 Exam SFR Reconsiderations |
IRM 4.13.5.4.1 Area Office SFR Reconsiderations | Updated content moved to IRM 4.13.1.5.3.1 Area Office SFR Reconsiderations |
IRM 4.13.5.4.2 Form 3870 from Revenue Officers | Updated content moved to IRM 4.13.1.5.3.2 Form 3870 from Revenue Officers |
IRM 4.13.5.4.3 Processing Procedures for Litigation -W and -V Freezes | Updated content moved to IRM 4.13.1.5.3.3 Processing Procedures for Litigation -W and -V Freezes |
IRM 4.13.5.4.4 Processing Procedures for Special Conditions | Updated content moved to IRM 4.13.1.5.3.4 Processing Procedures for Special Conditions |
IRM 4.13.5.4.5 Recalculating SFR Penalties | Updated content moved to IRM 4.13.1.5.3.5 Recalculating SFR Penalties |
IRM 4.13.5.4.6 Statute of Limitation | Updated content moved to IRM 4.13.1.5.3.6 Statute of Limitation |
IRM 4.13.5.4.7 Corresponding to the Taxpayer | Updated content moved to IRM 4.13.1.5.3.7 Corresponding to the Taxpayer |
IRM 4.13.5.4.8 Referrals to Examination | Updated content moved to IRM 4.13.1.5.3.8 Referrals to Examination |
IPU 18U0774 Procedures for Screening Individual Returns | Updated content moved to IRM 4.13.1.5.3 Processing Procedures for SB/SE Exam SFR Reconsiderations |
IPU 18U0794 Corrected the Email Box for Cases in Litigation | Updated content moved to IRM 4.13.1.5.3.3 Processing Procedures for Litigation -W and -V Freezes |
IPU 18U0799 Procedures for Overpayment that is Partially Barred | Updated content moved to IRM 4.13.1.5.3.6 Statute of Limitation |
IPU 22U0192 International Returns Received | Content not added in new IRM placement |
IPU 23U0936 Revalidating IPUs | This was for revalidated IPUs. Specific IPUs added to new content are notated above |
Effect on Other Documents
IRM 4.13.5, Exam SFR Reconsiderations dated May 11, 2018, is obsolete as of the date of this Manual Transmittal and updated content has been moved to IRM 4.13.1, Exam Audit Reconsideration Process. The following IPUs have been updated and incorporated into the new IRM section: 18U0799, 18U0794, and 18U0774.
Audience
Small Business/Self Employed and Taxpayer Services Campus Compliance.
Effective Date
(04-16-2024)
Heather Yocum
Director,
Examination, Field and Campus Policy
Small Business/Self-Employed Division
