The IRS Restructuring and Reform Act of 1998 resulted in a complete restructuring and reformatting of the IRM to align with IRS business processes. One of the primary goals of IRS modernization was to restore and support the IRM as the single, official compilation of IRS policies, procedures, and guidelines.

In 1999, the IRS formed the Office of Servicewide Policy, Directives and Electronic Resources (formerly Servicewide Policy, Directives and Electronic Research). SPDER has enterprise-level oversight of the IMD program. The W&I IMD coordinators manage and support the IMD program for W&I.

The Commissioner, Internal Revenue Service has authority under Treasury Order 150-10 to administer and enforce the Internal Revenue laws. Refer to IRM 1.11.1.1.2, Authority, for more information.

The Freedom of Information Act (FOIA) requires each agency to support and make available for public inspection and copying a current index supplying identifying information for the public. The redacted IRM and Document 10988, Internal Revenue Manual Index, posted on IRS.gov, fulfills this requirement.

The Director, Business, Technology Operations (BTO) is responsible for the policy related to this annually published IRM.

Program Reports:

Program Effectiveness: The IMD Risk Analysis highlights areas to improve and areas corrected within the last fiscal year.

The following table lists the acronyms used throughout this IRM section.

In addition to IRM 1.11.7, the following IRMs and documents provide guidance to IMD authors:

Management appoints the W&I IMD coordinator to administer the W&I IMD program. The IMD coordinator duties are:

There are nine W&I functional IRM coordinators within the organization. Functional IRM coordinators help authors in revising, clearing, and publishing IRM sections, and help subject matter experts with reviewing/clearing external IMDs. The functional IRM coordinator duties are:

The functional IRM coordinator reviews and updates "The Master IRM Ownership Listing" located on SPDER’s IMD Electronic Clearance Tool. Access the listing by selecting the "IRM Coordinators" tab, "IRM Information" and filter the information needed. Or use the following link The Master IRM Ownership Listing.

Coordinators must update the listing whenever there are changes to the following:

IRM authors play a key role in writing instructions employees need for uniform tax administration. IRM authors are the subject matter experts on the topic(s) and as such are responsible for ensuring the information in the IRM is current and correct.

IRM author’s duties are creating, clearing, and publishing IRM and other Internal Management Document (IMD).

Authors must refer to the following IRM links when authoring IRM/IMD:

In addition to the required ITM courses, the Virtual IMD Learning Library Application (VILLA) is designed to supply technical support for the IMD community. The site has three-to-five-minute training modules about the IMD process. Topics include:

W&I IRMs are on several platforms, such as:

Filing season IRMs are IRM sections with tax year specific information needed to deliver a successful tax filing season. Filing season IRMs are published annually and must be in-field (available to employees) by a certain date for use by employees to perform their jobs and receive training for the upcoming tax filing season. For more information on filing season IRMs, see IRM 1.11.5.4.2, Filing Season Production Schedule.

All W&I IRMs dealing with taxpayer interaction, processing, and adjusting taxpayer accounts are posted to Servicewide Electronic Research Program (SERP). Employees use SERP to research, review, and supply feedback on W&I IRMs.

IRM authors request access to SERP by completing and "Add Me" request in SERP Feedback.net with the information needed for their system profile. See IRM 1.11.8.10, SERP Feedback.net - Author/Content Owner Responsibilities.

IRM authors must read the SERP Feedback Guide for Content Owners before using the SERP Feedback.net and IRM 1.11.8.4, SERP IRM Author Roles and Responsibilities.

A SERP IRM is updated as needed throughout the year with time sensitive revisions due to new procedures, processes, Tax Law, SERP Feedback etc. using IRM Procedural Updates (IPUs). However, published IRMs are updated at least annually to incorporate IPUs and/or other changes. For more information refer to IRM 1.11.8, Servicewide Electronic Research Program (SERP).

The SERP Team manages IRMs on SERP. M&P handles IRMs on all other platforms.

The table below provides some of the key differences between publishing a SERP IRM and a Published IRM:

All W&I IRMs must adhere to plainlanguage.gov, to be free of personally identifiable information (PII)/ federal tax information (FTI) and follow proper fictionalization guidelines. To avoid accidental use of real taxpayer information, see Document 13324, Guidelines and Examples for Fictionalizing Domestic Taxpayer Information, and Document 13311, International Name and Address Construction. For more information see IRM 1.11.2.5.6, Fictitious Identifying Information and IRM 1.11.2.5.6.1, Personally Identifiable Information (PII) or Federal Tax Information (FTI) Breach Actions.

IRMs must accurately portray current operating procedures. Timely incorporation of interim guidance into the IRM is necessary to supply the transparency needed to serve the IRM users. These users, IRS employees, practitioners, and taxpayers depend on a current IRM to fully follow the procedures governing the various internal revenue processes.

Create and update all IRMs using the IRM Authoring Tool software, Arbortext Editor 7.1. It is not appropriate to use a Word file for updates. See IRM 1.11.7.2.3.1 for more information.

Authors can download the latest published version of the IRM XML or PDF file from IRM Numerical Index. For information on downloading the IRM XML or PDF file see, IRM FAQs.

All Filing Season IRMs must be posted on SERP. To determine whether your IRM is a filing season IRM see, IRM 1.11.5.4.2, Filing Season Production Schedule, or contact your IRM/IMD coordinator.

Authors must keep procedures up to date in the published (official) IRM. This may require that an IRM be updated more than once in a year. Contact your IRM Coordinator for help in determining if an IRM should be republished multiple times in one year.

All IRMs must be technically reviewed by the IRM author’s manager, appropriate analysts, specialized reviewers, business operating divisions, business units/functions, and employees who use the new or revised procedures before sending the IRM for clearance. See IRM 1.11.9.3.1, Requesting Employee Feedback, for more information on providing the employee time to review the IRM.

IRM authors must determine which specialized reviewers, business operating divisions, business units, and functions need to review their IRMs.

During the clearance process, W&I IRM authors must:

For more information see IRM 1.11.9.2, Clearance Process Overview, and IRM 1.11.9.5.1, Forwarding the IRM for Clearance.

When the internal clearance process is completed, all edits are made, and the final version is approved by the program director or designee, upload to the IMD Electronic Clearance Tool the final version of the IRM, any additional reviewer comments, Forms 2061, and any other background information. If the clearance process was manual, scan the hard-copy Form 2061s into PDFs and email them to your IRM coordinator.

The W&I functional IRM coordinator performs the final review of the updated IRM. Refer to IRM 1.11.9.10.2, Final Review by IMD/IRM Coordinator, for instructions.

The W&I IRM coordinator or SP branch senior must:

The final reviewer will return any IRMs that are not submitted properly. The author must make necessary changes/corrections to IRM package and resubmit. The author may use the Document 13000, IRM Package Check Sheet, to ensure all required actions for publishing are met.

Once the IRM coordinator has reviewed the IRM package and coordinated with the IRM author as needed to make changes, the IRM coordinator prepares the IRM package zip file that will be uploaded to Publishing. The zip file must include:

The functional IRM coordinator (only) uploads the IRM package using the IRM Package Submission tool located at IRM Package Submission Upload Tool. Authors, managers, or other individuals are not permitted to upload IRMs. Publishing has a list of names of those who can upload IRM packages.

If required by your area, the functional IRM coordinator verifies/completes the Document 13000, IRM Package Check Sheet, to ensure IRM package is properly prepared for publishing. Refer to IRM 1.11.5.3, Preparing the IRM Package for Publishing, and IRM 1.11.5.4, Submitting the IRM Publishing Package, for more information.

Within 30 calendar days after the IRM is published, the W&I IRM coordinator must send the IMD clearance package to the IRS Historical Library for retention.

If Forms 2061 were used, send the IMD clearance package to IRS Historical Research Library at IRMLibrary@irs.gov.

If the IMD Electronic Clearance Tool was used, send an e-mail to the IRM Historical Library stating the IRM X.X.X was revised and published by M&P, and the clearance records are stored in the IMD Electronic Clearance Tool Archives page, under W&I.

For more information see IRM 1.11.9.10.3, Archiving Clearance Documents.

IRM 1.11.1.3.1, Transparency of Instructions to Staff, provides general servicewide procedural guidance on the Freedom of Information Act (FOIA), 5 USC 552, for public disclosure and electronic availability of instructions to staff. The following is specific guidance for compliance with this law in the creation of instructions by and to W&I employees. Director of Capital Management and Oversight has overall responsibility for the policy related to this IRM, which is published on a yearly basis.

FOIA provides public access to agency records unless protected from disclosure by an exemption (5 USC 552(b)). The information subject to disclosure under 5 USC 552(a)(2) is any information that has "precedential value" (26 CFR 601.702(b)(1)(ii)).

FOIA requires "administrative staff manuals and instructions to staff that affect a member of the public" be available to the public in an electronic form (5 USC 552(a)(2)(C)), unless specifically exempted or excluded from disclosure under 5 USC 552(b), respectively. This provision is known as E-FOIA, and it applies to "instructions to staff. "

Instructions to staff issued to IRS employees must be disclosed to the public if the lack of publication could affect a member of the public or they would have changed their behavior had the information been published. It is the content or subject matter of the material, not its format that determines whether the document is subject to disclosure. Instructions to staff may include:

E-FOIA “instructions to staff” include all the following characteristics:

Evaluate all IPUs to determine if they meet Freedom of Information Act (E-FOIA) criteria. Follow guidance in IRM 1.11.10.4, Evaluation of Interim Guidance for E-FOIA. In addition, SPDER’s E-FOIA Decision Tool and SERP’s E-FOIA Decision Tool are both excellent resources in determining E-FOIA criteria.

W&I authors who host their IRMs on SERP must use SERP IPUs to issue interim guidance to notify users of changes to your IRM before the annual updates are made.

IPUs revise or correct existing IRM information on the SERP IRM only. For more information on IPUs, see IRM 1.11.8.7.1, Updating IRMs Through an IRM Procedural Update (IPU).

When issuing IPUs, follow IRM 1.11.8.7.1, Updating IRMs through an IRM Procedural Update (IPU).

For clearing IPUs, follow general guidelines in IRM 1.11.10.6.1, Clearance and Approval of IPUs.

If an IPU contains current procedures, but the procedures were not incorporated into a published copy of the IRM (through Media and Publications) within two years of the IPU being issued, the IPU is considered expired and must be reissued. Follow guidance in IRM 1.11.8.7.1.2, Reissuing IPUs (Interim Guidance).

When processing an IGM, the author takes the following steps:

The W&I Interim Guidance (IG) coordinator is appointed by management to assist the IMD coordinator in the administration of the IMD/IRM program by primarily overseeing the interim guidance process. They ensure the most current information is available to employees to perform their job duties and to the public to meet Freedom of Information Act (FOIA) requirements. This is accomplished by:

The DO Coordinator serves as principal advisor to the functions by developing and communicating uniform instructions and procedures to ensure all of W&I follows the Servicewide guidelines for:

Every six months (quarterly if possible) the DO coordinator must review the following resources to determine if revisions to division delegation orders are needed:

Servicewide Delegation Orders (DO) redelegate the authority of the Commissioner as prescribed by statute or delegated by the Secretary of the Treasury. Servicewide DOs and are created on the BOD level, can only be issued by the IRS Commissioner or Deputy Commissioner. Refer to IRM 1.11.4.6, Servicewide Delegation Orders for more information.

All division DOs must be consistent with the Servicewide authorities pertaining to appropriate approval and authority levels. W&I division delegation orders only affect the functions within the W&I Division. The source of authority for all division DOs must be a Servicewide Delegation Order found in IRM 1.2.2.

The PS Coordinator serves as principal advisor to the functions by developing and communicating uniform instructions and procedure to ensure that W&I follows the Servicewide guidelines for policy statements. The PS Coordinator responsibilities are to:

For more information on Policy Statements, see IRM 1.11.3, Internal Management Documents System - Policy Statements.

The Wage and Investment (W&I) function that owns the policy that is covered in the policy statement (PS) will prepare and submit policy statement packages for new, revised and obsolete policy statements to the Policy Statement Coordinator (PSC) for review and clearance through all appropriate offices. Along with the PSC, the functional coordinator will:

The W&I PSC will coordinate the clearance of the PS through all appropriate internal and external offices, until handing off to SPDER, which is responsible for obtaining the IRS commissioner or deputy commissioner’s signature of approval. Follow the procedures in the table below when clearing PSs.

All PS clearance packages must contain the following in a zip file: