Part 4. Examining Process
Chapter 19. Liability Determination
Section 17. Non-Filer Program
4.19.17 Non-Filer Program
Manual Transmittal
November 09, 2023
Purpose
(1) This transmittal obsoletes Internal Revenue Manual (IRM) Part 4, Chapter 19, Liability Determination, Section 17, Non-Filer Program.
Material Changes
(1) The content in IRM 4.19.17, Non-Filer Program has been moved and updated to IRM 4.19.15 Discretionary Programs; see the crosswalk in the Table below:
IRM Section Number | Reason for Removal |
|---|---|
4.19.17.1.1, IRC Section 6020(b) Certification | Updated content moved to IRM 4.19.15.44.4, IRC 6020(b) Certification |
4.19.17.1.2, Form 13496 Certification Procedures | Updated content moved to IRM 4.19.15.44.5, Form 13496 Certification Procedures |
4.19.17.2.1, Non-Filer Inventory & Responsibility | Content removed not needed in new IRM placement |
4.19.17.2.2, Pre-notification of Delinquent Return Prior to Examination/Issuance of Letter 1862 | Updated content moved to IRM 4.19.15.44.1, Letter 2269C - Preliminary Contact with taxpayer |
4.19.17.3.1, Manual Reports | Content removed not needed in new IRM procedures |
4.19.17.3.2, Audit Information Management System (AIMS) Controls | Content removed not needed in new IRM procedures |
4.19.17.3.3, Non-Filer Letters | Updated content moved to IRM 4.19.15.44.3, Initial Contact Letter 1862 |
4.19.17.3.4, Non-Filer Source & Project Codes | Updated content moved to IRM 4.19.15.44.2, Non-Filer Source and Project Codes |
4.19.17.3.5, Non-Filer Technique Codes | Content removed not needed in new IRM procedures |
4.19.17.3.6, Non-Filer Disposal Codes | Content removed not needed in new IRM procedures |
4.19.17.3.7, Workpapers | Content removed not needed in new IRM placement |
4.19.17.3.8, Partial Assessments | Updated content moved to IRM 4.19.15.44.10.4, Partial Assessments |
4.19.17.3.9, Reviews | Content removed not needed in new IRM placement |
4.19.17.3.10, Large Dollar Case assessments over $100 Million | Content removed not needed in new IRM placement |
4.19.17.3.11, Statute of Limitation | Content removed not needed in new IRM placement |
4.19.17.3.12, Undeliverable Mail | Content removed not needed in new IRM placement |
4.19.17.4, Non-Filer Penalties | Updated content moved to IRM 4.19.15.44.6, Non-Filer Penalties |
4.19.17.5.1, Correspondence and Telephone Inquiries | Updated content moved to IRM 4.19.15.44.7.1, Common Correspondence and Telephone Inquiries |
4.19.17.5.2, Return Received | Updated content moved to IRM 4.19.15.44.8, Return Validation |
4.19.17.6.1, Non-Filer Closures-Non Examined | Updated content moved to IRM 4.19.15.44.9, Non-Filer Closures |
4.19.17.6.2, Closures-Examined | Updated content moved to IRM 4.19.15.44.9, Non-Filer Closures |
4.19.17.7.1, Refund Hold (RH) Cases | Updated content moved to IRM 4.19.15.44.12, Refund Hold (RH) Cases |
4.19.17.7.2, Frivolous Returns and/or Correspondence | Content removed- not needed in new IRM placement |
4.19.17.7.3, Fraud Referrals | Content removed- not needed in new IRM placement |
4.19.17.7.4, Disaster/Emergency Relief | Content removed- not needed in new IRM placement |
4.19.17.7.5, Freedom of Information Act (FOIA) Request | Content removed- not needed in new IRM placement |
4.19.17.7.6, Power of Attorney (POA) | Content removed- not needed in new IRM placement |
4.19.17.7.7, Bankruptcy | Content removed- not needed in new IRM placement |
4.19.17.7.8, Identity Theft | Content removed- not needed in new IRM placement |
4.19.17.8, International Returns | Updated content moved to IRM 4.19.15.44.11, International Returns |
IG SBSE-04-0922-0074, Qualified Business Income Deduction on a Substitute for Return | Content not included in new IRM placement |
IG SBSE-04-0322-0020, Interim Guidance for Non-Filer Initiative Pilot | Content included in IRM 4.19.15.44.9.1, Non-Filer Rejects, or Closure Based on Fact of Filing DC 37 or DC 01 |
IPU 16U1732, ASED Transaction Date Field Correction (6) and Addition of DLN-CDs (7) | Content not included in new IRM placement |
IPU 17U1341, Puerto Rican Guidance Eliminated; Unfiled Return Before 1862 Issuance; Disposal Code 08 | Content not included in new IRM placement |
IPU 17U1511, Form 13496 Certification Package Preparation | Content not included in new IRM placement |
IPU 19U0996, Form 2269 Suspense Days Changed from 75 to 45; Other Editorial Changes | Content included in IRM 4.19.15.44.1, Letter 2269C- Preliminary Contact withTaxpayer |
IPU 22U1169, Revalidating IPU | Content included in IRM 4.19.15.44.1, Letter 2269C- Preliminary Contact with Taxpayer |
IPU 22U0312, Reissue Expired IPUs | Content included in IRM 4.19.15.44.1, Letter 2269C- Preliminary Contact with Taxpayer |
Effect on Other Documents
IRM 4.19.17, Non-Filer Program dated October 06, 2016, is obsolete as of the date of this Manual Transmittal and updated content has been moved to IRM 4.19.15, Discretionary Programs. The following IPUs issued from March 1,2022 through December 31,2022 have been incorporated into this IRM:19U0996,22U1169,22U0312.
Audience
None.
Effective Date
(11-09-2023)
Heather Yocum
Director, Examination, Field and Campus Policy
Small Business/Self-Employed Division
