(33) IPU 16U1485 issued IRM 220.127.116.11.2.9.1(6) and (9) Procedures for the Submission of LB&I Statute Expiration Reports, Revised the director’s information reporting.(34) IRM 18.104.22.168(3), Estate and Gift Tax (Form 706/Form 709), Revised the information on gift tax years.(13) IPU 17U0762 issued IRM 22.214.171.124.9.1(4) Procedures for Expeditious Assessments, Revised to correct IDRS closing action information when preparing a manual assessment document.(14) IPU 17U0851 issued IRM 126.96.36.199.12.2.1(5) (a) Generalized Unpostable Framework (GUF), Added information for processing an unpostable ID Theft tax return.(27) IPU 16U1660 issued IRM 188.8.131.52.184.108.40.206(8) ST-12 (Credit No Return), Deleted and revised the previous statement on not to send a request to the taxpayer to file the correct tax form.(28) IPU 17U0946 issued IRM 220.127.116.11.18.104.22.168 Resolving RSED-STAT Transcripts, Added new paragraph (9) for SFR Reconsideration case procedures IRM links.(19) IPU 16U1485 issued IRM 22.214.171.124.126.96.36.199(1) Examples for the Three Year Period, Revised the tax period to state 2013.
(18) IPU 17U0762 issued IRM 188.8.131.52.2.7 Claims for Credit or Refund - General Time Period for Submitting a Claim, Deleted Paragraph (3) claim information and added the note for abatement of tax after paragraph (2).
(6) IPU 17U0523 issued IRM 184.108.40.206.5 Chart of Expedited Statute Processing, Revised to correct the Form 720, ASED date for 201403 tax filing to May 1, 2017.
(7) IPU 17U0851 issued IRM 220.127.116.11.2(2) Original Delinquent Return Procedures, Added information for processing Identity (ID) Theft Tax Returns.
(11) IPU 17U0946 issued IRM 18.104.22.168.6.4(1) Bankruptcy Cases, Revised to include waiver of discharge as a reason for the lifting of the automatic stay.
(12) IPU 16U1485 issued IRM 22.214.171.124.6.5(2) Presidentially Declared Disaster Area, Revised to state what constitutes a taxpayer affected by a Presidentially declared disaster area.