![]() ![]() Use the information in this section to guide you through probate proceedings and to evaluate and protect the government's interest during these proceedings.Īudience: The guidance in this IRM is specifically intended for revenue officers, advisors and managers, although other employees in SB/SE and in other functions may find them useful. Purpose: This IRM section provides information on probate proceedings and identifies the need for administrative or judicial action on decedent cases. Small Business/Self-Employed Collection Employees This supersedes IRM 5.5.2, Probate Proceedings, dated April 5, 2012. Website addresses, legal references, and IRM references were reviewed and updated as necessary. (10) Minor editorial changes have been made throughout this IRM. (9) Updated subsection 5.5.2.7, to correct web links and formatting of text. (8) Created subsection 5.5.2.1.7, Related Resources (7) Created subsection 5.5.2.1.6, Terms and Acronyms (6) Created subsection 5.5.2.1.5, Program Controls. (5) Created subsection 5.5.2.1.4, Program Management and Review. (4) Created subsection 5.5.2.1.3, Roles and Responsibilities. (3) Created subsection 5.5.2.1.2, Authority. (2) Created subsection 5.5.2.1.1, Background. (1) Created subsection 5.5.2.1, Program Scope and Objectives. This IRM is being revised to include the addition of internal controls, program scope and objectives and other editorial changes to meet current IRM standards. (1) This transmits revised IRM 5.5.2, Decedent Estates and Estate Tax, Probate Proceedings. Probate Proceedingsĥ.5.2 Probate Proceedings Manual Transmittal Decedent Estates and Estate Taxes Section 2. ![]()
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