This page contains interim guidance relating to instructions in IRM Part 5 currently in effect but not yet published in the Internal Revenue Manual (IRM). IRM 5.1.1 Revised Letter 4222 for Abatement & Adjustment PDF An interim guidance memorandum effective 5/31/2024 was issued to revise IRM 5.1.1 regarding the revised letter 4222 for abatement & adjustment. IRM 5.1.3 Interim Guidance on Field Collection Safety During Field Contact (PDF) PDF An interim guidance memorandum, effective 7/24/2023 was issued to revise IRMs 1.4.50, 5.1.3, 5.1.8, 5.1.10, 5.1.11, 5.1.18, 5.7.1, and 5.16.1 regarding Field Collection Safety During Field Contact. IRM 5.1.10 Temporary guidance on recording an initial contact action in ICS PDF An interim guidance memorandum effective 3/29/2024 was issued to provide temporary guidance for IRMs 5.1.10 and 5.7.1 regarding recording an initial contact action in ICS. IRM 5.1.15 Rescission: IRM Deviation for Manual Adjustments of Taxpayer Accounts Related to COVID-19 Legislation PDF An interim guidance deviation memorandum, effective 7/25/2023, was issued to revise IRMs 5.1.15, 5.4.10, and 5.9.3 regarding IRM Deviation for Manual Adjustments of Taxpayer Accounts Related to COVID-19 Legislation. IRM 5.1.18 - Interim Guidance on Field Collection Safety During Field Contact PDF An IRM procedural update, effective 09/01/2023, was issued to revise IRM 5.1.18 regarding Interim Guidance on Field Collection Safety During Field Contact. IRM 5.7.1 Interim guidance on Federal Tax Deposit (FTD) alert procedures. PDF An interim guidance memorandum effective 5/7/2024 was issued to revise IRMs 5.7.1 and 5.1.10 regarding Federal Tax Deposit (FTD) alert procedures. IRM 5.7.3 Guidance for proposing assessment of the Trust Fund Recovery Penalty (TFRP) on tax periods with nonrefundable credits, social security tax deferrals, and/or pending Employee Retention Credit (ERC) claims PDF An interim guidance memorandum effective 3/21/2024 was issued to revise IRMs 5.7.3, 5.7.4, and 5.7.6 regarding guidance for proposing assessment of the Trust Fund Recovery Penalty (TFRP) on tax periods with nonrefundable credits, social security tax deferrals, and/or pending Employee Retention Credit (ERC) claims. IRM 5.7.10 Reissuance of IRM deviation: control point monitoring (CPM) procedures for trust fund recovery penalty (TFRP) cases with COVID-19 tax periods returned from appeals. PDF An interim guidance memorandum effective 8/20/2024 was issued to deviate from IRM 5.7.10 regarding control point monitoring (CPM) procedures for trust fund recovery penalty (TFRP) cases with COVID-19 tax periods returned from appeals. IRM 5.7.10 Update of IRM Deviation: Control Point Monitoring (CPM) Procedures for Trust Fund Recovery Penalty (TFRP) Cases with COVID-19 Tax Periods Returned from Appeals The guidance has been reissued by SBSE-05-0824-0057, Update of IRM Deviation: Control Point Monitoring (CPM) Procedures for Trust Fund Recovery Penalty (TFRP) Cases with COVID-19 Tax Periods Returned from Appeals. IRM 5.8.1 Interim Guidance on Disclosure of Information to Spouses with Joint Tax Liabilities in Offer in Compromise Cases PDF An interim guidance memorandum effective 10/4/2023 was issued to revise IRM 5.8.1 regarding Disclosure of Information to Spouses with Joint Tax Liabilities in Offer in Compromise Cases. IRM 5.8.1 Interim guidance on obsoletion of Form 14640, Addendum to Form 656 PDF An interim guidance memorandum effective 4/22/2024 was issued to revise IRMs 5.8.1, 5.8.4, 5.8.5, 5.8.7, 5.8.8, 5.8.9, and 5.19.7 regarding obsoletion of Form 14640, Addendum to Form 656. IRM 5.8.1 Interim guidance regarding IRS received date for form 656. PDF An interim guidance memorandum effective 4/22/2024 was issued to revise IRMs 5.8.1, 5.8.2, 5.8.4, and 5.8.8 regarding IRS received date for form 656. IRM 5.8.2 Interim Guidance on ITINs, Liens, and ES payments PDF An interim guidance memorandum, effective 6/26/2023 has been issued to revise IRM sections 5.8.2, 5.8.3, 5.8.4, 5.8.8, and 5.19.7 regarding ITINs, Liens, and ES Payments. IRM 5.8.4 Interim guidance on electronic processing of Offer in Compromise (OIC) cases with Appeals. PDF An interim guidance memorandum effective 6/17/2024 was issued to revise IRMs 5.8.4, 5.8.7, and 5.19.7 regarding electronic processing of Offer in Compromise (OIC) cases with Appeals. IRM 5.8.4 Interim guidance on notice of federal tax lien filing for SCOIC employees PDF An interim guidance memorandum effective 4/11/2024 was issued to revise IRMs 5.8.4, 5.8.7, and 5.19.7 regarding notice of federal tax lien filing for SCOIC employees. IRM 5.8.4 Interim Guidance on Printing of Documents for Offer in Compromise (OIC) Files PDF An Interim Guidance Memorandum was issued effective 4/19/2023 to revise IRMs 5.8.4, 5.8.7 and 5.8.8 regarding the Printing of Documents for Offer in Compromise (OIC) Files. IRM 5.8.7 Interim guidance on SCOIC electronic case approval PDF An interim guidance memorandum effective 7/29/2026 was issued to revise IRMs 5.8.7, 5.8.8, and 5.8.12 regarding SCOIC electronic case approval. IRM 5.8.8 Interim guidance on pen and ink changes to form 656 and addressing levies at acceptance processing PDF An interim guidance memorandum effective 8/16/2024 was issued to revise IRM 5.8.8 regarding pen and ink changes to form 656 and addressing levies at acceptance processing. IRM 5.9.3 Modifications to Letter 3164 Needed While the Automatic Stay is in Effect This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.9.3 where the guidance has been incorporated. This link will be removed on 1/13/2025. IRM 5.9.3 - Removed Reference on Using the IAT Tool to Calculate the TFRP; Updated the Dollar Amount Considered Seriously Delinquent This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.9.3 where the guidance has been incorporated. This link will be removed on 1/13/2025. IRM 5.9.4 Add Modules with a C- Freeze to Refund Considerations/Problems; Change “Virtual Currency” to “Digital Assets”; Change “Advisory” to “CEASO” PDF An IRM procedural update, effective 08/25/2023, was issued to revise IRM 5.9.4 regarding Add Modules with a C- Freeze to Refund Considerations/Problems; Change “Virtual Currency” to “Digital Assets”; Change “Advisory” to “CEASO”. IRM 5.9.8 Added guidance on Chap 11 case files; updated TFRP tolerance, documentation, payments made by a responsible person, and when to check the "changeable terms" box in the CPM PDF An IRM procedural update, effective 12/07/2023, was issued to revise IRM 5.9.8 regarding added guidance on Chap 11 case files; updated TFRP tolerance, documentation, payments made by a responsible person, and when to check the "changeable terms" box in the CPM. IRM 5.9.13 Updated Guidance on ESRP Cases; Caution INTSTB Calculations PDF IRM 5.9.13 Updated Guidance on ESRP Cases; Caution INTSTB Calculations IRM 5.11.2 Updates for Form 668-R PDF An IRM procedural update, effective 05/23/2023, was issued to revise IRM 5.11.2 regarding Updates for Form 668-R. IRM 5.19.1 A Collection Information Statement (CIS) is Required for Certain NSIAs PDF An IRM Procedural Updated, effective 1/26/2023 has been issued to revise IRM 5.19.1 regarding the requirement to use a Collection Information Statement (CIS) for certain NSIAs. IRM 5.19.1 Exception of 2020 and 2021 Tax Return Filing Compliance for Campus IAs Extended; Document Upload Tool (DUT) Updates PDF An IRM Procedural Update, Effective 12/20/2022 was issued to revise IRM 5.19.1 regarding an exception of 2020 & 2021 Tax Return Filing Compliance for Campus IA's Extended; Document Upload Tool (DUT) Updates. IRM 5.19.1 - Transfer Instructions for Taxpayers Calling to Verify Field Employee ID; Citation Linking to Centralized Authentication Policy PDF An IRM procedural update, effective 10/02/2023, was issued to revise IRM 5.19.1 regarding Transfer Instructions for Taxpayers Calling to Verify Field Employee ID; Citation Linking to Centralized Authentication Policy. IRM 5.19.1 Transfer PIN Accepted as Part of the Customer Callback Program PDF An IRM procedural update, effective 05/01/2023, was issued to revise IRM 5.19.1 regarding Transfer PIN Accepted as Part of the Customer Callback Program. IRM 5.19.1 Update of reduced OPA DDIA user fee rate. PDF An IRM procedural update, effective 07/25/2024, was issued to revise IRM 5.19.1 regarding update of reduced OPA DDIA user fee rate. IRM 5.19.1 Updates to reduced user fee rates for regular IA's; PDIA's; regular OPA & internal controls; TC 971 AC 043 input for IA's that haven't terminated. PDF An IRM procedural update, effective 07/09/2024, was issued to revise IRM 5.19.1 regarding updates to reduced user fee rates for regular IA's; PDIA's; regular OPA & internal controls; TC 971 AC 043 input for IA's that haven't terminated. IRM 5.19.4 Various Updates; Clarification; Edits PDF An IRM Procedural Updated, effective 7/10/2023 has been issued to revise IRM 5.19.4 regarding Various updates, clarification, and edits. IRM 5.19.13 A Collection Information Statement (CIS) is Required for Certain NSIAs; Revised Paragraphs to Include DUT as an Option to Receive Documents PDF An IRM Procedural Updated, effective 1/27/2023, has been issued to revise IRM 5.19.13 regarding the requirement to use a collection information statement for certain NSIA's. Paragraphs were revised to include DUI as an option to receive documents. IRM 5.19.13 Updated for language clarity securing financial information. PDF An IRM procedural update, effective 11/1/2024, was issued to revise IRM 5.19.13 regarding updated for language clarity securing financial information. IRM 5.19.17 ACS/ACSS Case Processing Authority Level (PDF) PDF An IRM procedural update, effective 03/03/2021, was issued to revise IRM 5.19.17 regarding ACS/ACSS Case Processing Authority Level. IRM 5.19.17 Updated for language clarity the exclusion of any individual SRP balances From CNC exception; updated broken links; including Taxpayer Services (TS) title formerly Wage and Investment (W&I) PDF An IRM procedural update, effective 11/15/2024, was issued to revise IRM 5.19.17 regarding updated for language clarity the exclusion of any individual SRP balances From CNC exception; updated broken links; including Taxpayer Services (TS) title formerly Wage and Investment (W&I). IRM 5.19.21 How to Handle Returns When a Taxpayer Claims ID Theft and the Credit Elects Are Affected By the ID Theft PDF An IRM procedural update, effective 06/13/2024, was issued to revise IRM 5.19.21 regarding how to handle returns when a taxpayer claims ID theft and the credit elects are affected by the ID theft. All published guidance - Internal Revenue Manual To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.
IRM 5.1.3 Interim Guidance on Field Collection Safety During Field Contact (PDF) PDF An interim guidance memorandum, effective 7/24/2023 was issued to revise IRMs 1.4.50, 5.1.3, 5.1.8, 5.1.10, 5.1.11, 5.1.18, 5.7.1, and 5.16.1 regarding Field Collection Safety During Field Contact.
IRM 5.7.10 Update of IRM Deviation: Control Point Monitoring (CPM) Procedures for Trust Fund Recovery Penalty (TFRP) Cases with COVID-19 Tax Periods Returned from Appeals The guidance has been reissued by SBSE-05-0824-0057, Update of IRM Deviation: Control Point Monitoring (CPM) Procedures for Trust Fund Recovery Penalty (TFRP) Cases with COVID-19 Tax Periods Returned from Appeals.
IRM 5.9.3 Modifications to Letter 3164 Needed While the Automatic Stay is in Effect This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.9.3 where the guidance has been incorporated. This link will be removed on 1/13/2025.
IRM 5.9.3 - Removed Reference on Using the IAT Tool to Calculate the TFRP; Updated the Dollar Amount Considered Seriously Delinquent This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.9.3 where the guidance has been incorporated. This link will be removed on 1/13/2025.
All published guidance - Internal Revenue Manual To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.
