Part 21. Customer Account Services
Chapter 7. Business Tax Returns and Non-Master File Accounts
Section 8. Excise Taxes
21.7.8 Excise Taxes
Manual Transmittal
August 04, 2021
Purpose
(1) This obsoletes IRM 21.7.8, "Business Tax Returns and Non-Master File Accounts - Excise Taxes."
Material Changes
(1) The material and all content in this IRM is being obsoleted concurrently and will be published with the publication of IRM 4.24.22 , Excise Tax, Campus Procedures for Excise Taxes as reflected in the table below:
IRM 21.7.8 Reference | New Reference | Description |
|---|---|---|
IRM 21.7.8.1 | IRM 4.24.22.1 | Program Scope and Objectives |
IRM 21.7.8.2 | IRM 4.24.22.2 | Excise Tax Forms and Publications |
IRM 21.7.8.3 | IRM 4.24.22.3 | Excise Tax Centralization |
IRM 21.7.8.4 | IRM 4.24.22.4 | Excise Tax Procedures |
Effect on Other Documents
IRM 21.7.8 dated 8/18/2017 is obsolete as of the date of this transmittal.
Audience
This IRM provides revised procedural guidance for employees assigned to resolve issues involving Business Master File (BMF) Excise Tax Returns.
Effective Date
(08-04-2021)
Lori L. Caskey
Director, Examination, Field and Campus Policy
Small Business/Self Employed Division
