The Tax Exempt and Governments Entities Division of the IRS provides administrative guidance to their examiners to ensure consistent tax administration and on matters relating to internal operations. The administrative guidance can be in the form of interim guidance or directives; they don’t establish the IRS’s position on legal issues and are not legal guidance. Directives modify procedures but don’t have an expiration date and are related to a specific tax issue. Generally, interim guidance also modifies procedures published in the Internal Revenue Manual (IRM) and is effective from its issuance date until the expiration date (IRM 1.11.10.2). Directives Federal, state & local governments Tax Treatment of Uniforms Issued to Government Employees by Fire and Police Departments PDF Interim Guidance Tax exempt and government entities Interim Guidance on Letter Consolidation PDF (02/02/2021) Interim Guidance on Tax Exempt and Government Entities Examination Process PDF (09/28/2020) Exempt organizations Interim Guidance on Updated Procedures Relating to Direct Contact PDF (08/17/2021) Interim Guidance on Updated Procedures Relating to Changes in Requested Subsection/Application Form During Case Processing PDF (04/29/2021) Interim Guidance on Verifying Forms 8976 Were Filed and Applicable Penalties PDF (03/01/2021) Indian tribal governments Customer Assistance for Indian Tribal Governments PDF (10/15/2020) Employee plans Cases Subject to Mandatory Review PDF (06/01/2022)
