This page contains interim guidance relating to instructions in IRM Part 1 currently in effect but not yet published in the Internal Revenue Manual (IRM). IRM 1.1.13 W&I Organizational realignment PDF An IRM procedural update, effective 01/12/2024, was issued to revise IRM 1.1.13 regarding W&I Organizational Realignment IRM 1.2.2 Interim Guidance for Disclosure of Tax Information Pursuant to 26 USC 6103(h)(2) and (h)(3)(A) PDF An Interim Guidance Memorandum, effective 05/24/2023, was issued to clarify policy outlined in Delegation Order 11-2, Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents. IRM 1.4.20 IRM deviation: evaluative telephone monitoring procedures for frontline managers within campus collection Atlanta PDF An interim guidance memorandum effective 3/31/2023 was issued for a deviation of IRM 1.4.20 regarding evaluative telephone monitoring procedures for frontline managers within campus collection Atlanta. IRM 1.4.28 Disbandment of APS Reports Team PDF This interim guidance (IG), Disbandment of APS Reports Team, is effective on 9/20/2022 and issues guidance on the disbandment of the Account and Processing Support Reports Team until all impacted Internal Revenue Manual references are updated. The IG affects IRMs 1.4.28, 8.2.2, 8.20.6 and 8.20.7. IRM 1.4.28 Updated grading matrix for collection cases PDF This interim guidance (IG), Updated grading matrix for collection cases, provides updates to the case grading matrix for collection sourced case work. The matrices have been adjusted for clarity and removed redundancies. There are also updates to the minimum grade level for some of the issues. The IG affects IRM 1.4.28 and is effective 10/9/2024. IRM 1.4.50 Interim Guidance/IPU on Field Collection Safety During Field Contact PDF An IRM procedural update, effective 08/29/2023, was issued to revise IRM 1.4.50 regarding Interim Guidance on Field Collection Safety During Field Contact. IRM 1.4.50 Interim Guidance on Field Collection Safety During Field Contact 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 1.4.52 Document Upload Tool (DUT) for Collection Employees PDF An Interim Guidance Memorandum, effective 12/5/2022 was issued to revise IRM Sections 1.4.52, 5.1, 5.8, 5.9, 5.18, & 5.19 regarding the document upload tool (DUT) for collection employees. IRM 1.4.52 Interim guidance on reporting potential violations of IRC 6304 Fair Tax Collection Practices in Specialty Collection Offer in Compromise PDF An interim guidance memorandum effective 3/4/2024 was issued to revise IRM 1.4.52 regarding reporting potential violations of IRC 6304 Fair Tax Collection Practices in Specialty Collection Offer in Compromise. IRM 1.4.52 Interim Guidance on Secure Messaging for SCOIC Employees PDF An interim guidance memorandum, effective 08/03/2023 was issued to revise IRMs 1.4.52, 5.8.1, 5.8.2, 5.8.3, 5.8.4, 5.8.5, 5.8.7, 5.8.8, 5.8.10, 5.19.7, and 5.19.24 regarding Secure Messaging for SCOIC Employees. IRM 1.10.3 Interim Guidance on Standards for Using Email PDF Interim Guidance on Standards for Using Email. Effective 8/16/2024. Affective IRM is 1.10.3, Standards for Using Email. IRM 1.15.6 Interim Guidance Memorandum on Disposal of Original Source Material After Digitization of Temporary Records PDF An interim procedural update effective 12/21/2023 was issued to revise IRM 1.15.6 regarding Disposal of Original Source Material After Digitization of Temporary Records. IRM 1.15.6 Interim Guidance on Text Messaging PDF An interim procedural update correcting emergency guidance PGLD-01-0224-0007 effective 2/26/2024 was issued 3/11/2024 to revise IRM 1.15.6 regarding text messaging. All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
