This page contains interim guidance relating to instructions in IRM Part 11 currently in effect but not yet published in the Internal Revenue Manual (IRM). IRM 11.3.13 Interim Guidance (IG) for Freedom of Information Act (FOIA) Requests Seeking Email Records PDF An interim procedural update effective 8/7/2023 was issued to revise IRMs 11.3.13 and 11.3.41 regarding Freedom of Information Act (FOIA) Requests Seeking Email Records. IRM 11.3.13 Interim Guidance on Discretionary Release of Records and Harm Statements PDF Interim Guidance effective 4/18/2024 was issued to revise IRM 11.3.13.5.2.1 & IRM 11.3.41.13.6.2.1 regarding Discretionary Release of Records and Harm Statements. IRM 11.3.41 Interim Guidance on Adequacy of Search PDF Interim Guidance effective 5/30/2024 was issued to revise IRMs 11.3.41.3.3, 11.3.41.13.5.1 and 11.3.13.4.2 regarding Adequacy of Search. IRM 11.3.41 Interim Guidance on Freedom of Information Act (FOIA) and Title 26 Cases with Cash Transaction Reports (CTR)s or Data Extracted from CTRs PDF Interim Guidance effective 6/10/2024 was issued to revise IRM 11.3.41 regarding Freedom of Information Act (FOIA) and Title 26 Cases with Cash Transaction Reports (CTR)s or Data Extracted from CTRs. IRM 11.3.41 Interim Guidance on Freedom of Information Act (FOIA) Appeals Procedures PDF Interim guidance effective 06/10/2024 was issued to revise IRM 11.3.41 regarding Freedom of Information Act (FOIA) Appeals procedures. IRM 11.3.41 Interim Guidance on Imperfect Requests and Stopping the Clock PDF Interim guidance effective 9/12/2024 was issued to revise IRM 11.3.41 regarding imperfect Freedom of Information Act (FOIA) requests and stopping the clock. IRM 11.3.41 Interim Guidance on Pattern Letter Deviations PDF Interim Guidance effective 05/29/2024 was issued to revise IRM 11.3.41.3.5 regarding Interim Guidance on Pattern Letter Deviations. IRM 11.3.41 Interim Guidance on Public Access Link (PAL) Signature Requirements and Proof of Identity for First Party Requesters PDF Interim Guidance effective 5/30/2024 was issued to revise IRM 11.3.41.13.3.3 and 11.3.41.13.3.5 regarding Public Access Link (PAL) Signature Requirements and Proof of Identity for First Party Requesters. IRM 11.3.41 Interim Guidance on Requests for Compliance Files Located in Appeals PDF Interim Guidance effective 09/18/2024 was issued to revise IRM 11.3.41 regarding Requests for Compliance Files Located in Appeals. IRM 11.3.41 Interim Guidance on retrieving Campus Examination files from Centralized Examination Automation Support (CEAS) PDF An interim procedural update effective 3/14/2024 was issued to revise IRM 11.3.41.3.3.2.1 regarding Interim Guidance on retrieving Campus Examination files from Centralized Examination Automation Support (CEAS). IRM 11.3.41 Interim Guidance on Use of CFINK to Confirm Access Authority PDF Interim Guidance effective 7/22/2024 was issued to revise IRM 11.3.41.3.2(9) regarding the Use of CFINK to Confirm Access Authority. IRM 11.3.41 Interim Guidance on Use of Electronic Records for Freedom of Information Act (FOIA) Responses PDF Interim Guidance effective 5/30/2024 was issued to revise IRM 11.3.41.13.5 regarding the Use of Electronic Records for Freedom of Information Act (FOIA) Responses. All published guidance - Internal Revenue Manual To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.
All published guidance - Internal Revenue Manual To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.
