Memorandum For All Accounts Management Employees. Memo field with examples:Month DD, YYYY (must be date memorandum is effective. The same day the Program Directors signature.Control Number: WI-##-MMYY-####Expiration Date: 12/31/2020Affected IRM: IRM 21.X.XXXMEMORANDUM FOR ALL ACCOUNTS MANAGEMENT EMPLOYEESFROM: Program Director’s NameProgram Director’s TitleDigital SignatureSUBJECT: IRM Deviation for ...Interim guidance memorandum (IGM) content goes here. Use this template for all W&I offices except for the commissioner when completing an IGM. Follow the instructions in IRM 1.11.2.2.4, When Procedures Deviate from the IRM, when completing and clearing the IG Memo. You must also evaluate if for Freedom of Information Act (FOIA) criteria. Contact your IG coordinator at *W&I IRMs. For more information, please refer to IRM 1.11.2, Internal Revenue Manual (IRM) Process, IRM 1.11.8, Servicewide Electronic Research Program (SERP), and IRM 1.11.10. Interim Guidance Process.