Andrew also noted that a key part of the guidance as I had posted it in 2014 related to flagging the presence of "5 or more information returns" in SDOP submissions appears to have been redacted in IRM 126.96.36.199.2.1 (linked above). but Andrew recounts his sleuthing on this issue and significance of the redaction as follows:
I was spending some time working up some advice for a client re: the "5 or more information returns" metric imposed on Streamlined Domestic filings (maybe SFOP too). I was stumped for some time because I couldn't find that language that you cited at http://federaltaxcrimes.blogspot.com/2014/08/new-irs-internal-guidance-on-processing.html.
When I visited the IRS' posting of the IRM (https://www.irs.gov/irm/part21/irm_21-008-001r-cont03.html), that phrase was nowhere to be found.
I was finally able to discover that the IRS has redacted this detail (you'll find the === notations obscuring the original text, right below the line, "Allow the adjustment notices to generate and serve as the closing correspondence." That position in the IRM is exactly where your blog post cited, and the May 1, 2015 date of the section posting to the IRM is also after the posting date of your blog entry which mentioned that language.
I'd tend to think that anything which the IRS decides - after the fact - to redact, is probably of some significance. In that case, you seemed to feel (and I definitely agreed) that this was an important insight into how/why Streamlined filings are or are not accepted as filed. In the context of what is otherwise a largely 'black box' process, the IRS' efforts to hide their rules-of-thumb is particularly valuable.Thanks to Andrew for calling it to my attention so that I can pass it on to readers of this blog.