This page contains interim guidance relating to instructions in IRM Part 25 currently in effect but not yet published in the Internal Revenue Manual (IRM). IRM 25.6.1 Erroneous Abatements Referred to Department of Justice for Refund Litigation PDF An IRM procedural update, effective 08/24/2023, was issued to revise IRM 25.6.1.10.2.2.3 regarding Erroneous Abatements Referred to Department of Justice for Refund Litigation. IRM 25.6.23 Interim Guidance for Statute of Limitations Impacted by Fowler PDF An interim guidance memorandum, effective 7/26/2023, was issued to revise IRM 25.6.23 regarding Statute of Limitations Impacted by Fowler. IRM 25.13.1 Notice of Suppression for Correspondex (CRX) Letters Created Using IAT Letter Tool PDF The Office of Taxpayer Correspondence (OTC) has issued a memorandum to employees on May 15, 2023. The memo provides guidance on how to handle suppression of CRX letters for accounts with undeliverable mail (UD) indicators. This guidance is effective August 7, 2023. IRM 25.23.3 IP PIN paper application updated AGI limits This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.23.3.2.7.1.1 where the guidance has been incorporated. This link will be removed on 11/29/2024. IRM 25.23.9 BMF Identity Theft Processing This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.23.9.10.2 where the guidance has been incorporated. This link will be removed on 11/29/2024. IRM 25.23.11 New Procedures for BMF Transcripts and Identity Theft PDF An IRM procedural update, effective 12/13/2024, was issued to add IRM 25.23.11.6.5.2 regarding New Procedures for BMF Transcripts and Identity Theft. IRM 25.23.11 Various updates to IRM 25.23.11 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.23.11.6 where the guidance has been incorporated. This link will be removed on 11/28/2024. IRM 25.23.12 IDTVA Timeframes; New Digital Form 14039 on irs.gov; ID.ME Call Replies This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.23.12.5 where the guidance has been incorporated. This link will be removed on 11/29/2024. IRM 25.23.12 IP PIN paper program AGI limits update This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.23.12.4.1 where the guidance has been incorporated. This link will be removed on 11/28/2024. IRM 25.23.12 Update to timeframe for resolving identity theft cases This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.23.12.4.1 where the guidance has been incorporated. This link will be removed on 11/28/2024. IRM 25.25.1 Case processing updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.25.1.3.2.2 where the guidance has been incorporated. This link will be removed on 11/29/2024. IRM 25.25.2 Process Status 55 and Other Screening This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.25.2.3 where the guidance has been incorporated. This link will be removed on 11/29/2024. IRM 25.25.6 Disaster TPP HRA Procedure Changes with FORCE TAC Marker; TPP IN-PERSON PILOT Ends; Remove TPP Pilot Letter; TAS TPP OAR - TPP Returns - RIVO OAR Processing This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.25.6.1.7 where the guidance has been incorporated. This link will be removed on 11/29/2024. IRM 25.25.6 New Yearly Updates; Processing Years; Links; LITC Authentications; No Transfer PIN for TPP Line; New 5071 C Notice Format and Letter Marker This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.25.6.2.1.1 where the guidance has been incorporated. This link will be removed on 11/29/2024. IRM 25.25.6 Updated Procedures for Cases With -E Freeze and 3176c Replies; Instructions for TAC and Phone Assistors for Identity Theft Victims With -E Freeze and Red Ink Editing Instructions on Reprocessed Return This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.25.6.2.1.1 where the guidance has been incorporated. This link will be removed on 11/29/2024. IRM 25.31.1 Corporate Shared Support for Shared Administrative Associates and Assistants PDF An interim guidance memorandum, effective 8/30/2023 was issued to provide guidance until IRM 25.31.1 is published regarding Corporate Shared Support for Shared Administrative Associates and Assistants. IRM 25.32.1 Direct File Pilot Updates PDF An IRM procedural update, effective 03/13/2024, was issued to revise IRM 25.32.1 regarding Direct File Pilot Updates All published guidance - Internal Revenue Manual To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.
IRM 25.23.3 IP PIN paper application updated AGI limits This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.23.3.2.7.1.1 where the guidance has been incorporated. This link will be removed on 11/29/2024.
IRM 25.23.9 BMF Identity Theft Processing This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.23.9.10.2 where the guidance has been incorporated. This link will be removed on 11/29/2024.
IRM 25.23.11 Various updates to IRM 25.23.11 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.23.11.6 where the guidance has been incorporated. This link will be removed on 11/28/2024.
IRM 25.23.12 IDTVA Timeframes; New Digital Form 14039 on irs.gov; ID.ME Call Replies This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.23.12.5 where the guidance has been incorporated. This link will be removed on 11/29/2024.
IRM 25.23.12 IP PIN paper program AGI limits update This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.23.12.4.1 where the guidance has been incorporated. This link will be removed on 11/28/2024.
IRM 25.23.12 Update to timeframe for resolving identity theft cases This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.23.12.4.1 where the guidance has been incorporated. This link will be removed on 11/28/2024.
IRM 25.25.1 Case processing updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.25.1.3.2.2 where the guidance has been incorporated. This link will be removed on 11/29/2024.
IRM 25.25.2 Process Status 55 and Other Screening This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.25.2.3 where the guidance has been incorporated. This link will be removed on 11/29/2024.
IRM 25.25.6 Disaster TPP HRA Procedure Changes with FORCE TAC Marker; TPP IN-PERSON PILOT Ends; Remove TPP Pilot Letter; TAS TPP OAR - TPP Returns - RIVO OAR Processing This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.25.6.1.7 where the guidance has been incorporated. This link will be removed on 11/29/2024.
IRM 25.25.6 New Yearly Updates; Processing Years; Links; LITC Authentications; No Transfer PIN for TPP Line; New 5071 C Notice Format and Letter Marker This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.25.6.2.1.1 where the guidance has been incorporated. This link will be removed on 11/29/2024.
IRM 25.25.6 Updated Procedures for Cases With -E Freeze and 3176c Replies; Instructions for TAC and Phone Assistors for Identity Theft Victims With -E Freeze and Red Ink Editing Instructions on Reprocessed Return This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.25.6.2.1.1 where the guidance has been incorporated. This link will be removed on 11/29/2024.
All published guidance - Internal Revenue Manual To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.
