This page contains interim guidance relating to instructions in IRM Part 10 currently in effect but not yet published in the Internal Revenue Manual (IRM). IRM 10.5.1 Contract Privacy Requirements PDF Interim Guidance effective 10/23/2024 was issued to revise IRM 10.5.1 regarding Contract Privacy Requirements. IRM 10.5.1 Interim Guidance on Email Encryption and Temporary Flexibility for Encrypted Emails with Taxpayers and Representatives PDF This memorandum issues temporary guidance on Email Encryption and Temporary Flexibility for Encrypted Emails with Taxpayers and Representatives and is effective as of October 31, 2023.This temporary interim guidance to IRM 10.5.1 and other listed affected IRMs will expire October 31, 2025. It supersedes the November 18, 2021, memorandum (Control Number NHQ-01-1121-0004) that expires October 31, 2023. IRM 10.5.1 Online Privacy Notices PDF An interim procedural update effective 2/26/2024 was issued to revise IRM 10.5.1 regarding online privacy notices. IRM 10.5.1 Privacy Policy Encryption Updates PDF Interim guidance effective 8/16/2024 was issued to revise IRMs 10.5.1, 1.10.3, and 10.8.1 regarding Privacy Policy Encryption Updates. IRM 10.5.1 Privacy Policy for Artificial Intelligence PDF Interim Guidance effective 9/30/2024 was issued to revise IRM 10.5.1 regarding Privacy Policy for Artificial Intelligence. IRM 10.5.1 Text Messaging Privacy PDF This interim guidance, effective 4/26/2024, was issued to supersede Emergency Interim Guidance Memorandum PGLD-10-0224-0006, Text Messaging Privacy, dated 02-26-2024, to add a clarifying note from stakeholder feedback of that emergency guidance. This interim guidance revises IRMs 10.5.1, 10.8.1 and 1.15.6 regarding text messaging privacy. IRM 10.5.2 Interim Guidance on Shared Storage Privacy Impact Assessments PDF Interim Guidance effective 7/11/2024 was issued to revise IRM 10.5.2 and IRM 2.25.20 regarding Shared Storage Privacy Impact Assessments. IRM 10.5.5 Interim Guidance: Procedures for Applying the IRC 7431(e) Notification Tracking Indicator associated with Letter 6613 PDF An interim procedural update effective 1/19/2024 was issued to revise IRM 10.5.5 regarding Procedures for Applying the IRC 7431(e) Notification Tracking Indicator associated with Letter 6613. IRM 10.24.1 Interim Guidance for New IRM 10.24.1, Artificial Intelligence (AI) Governance and Principles PDF Guidance effective 5/20/2024 was issued to communicate Artificial Intelligence (AI) governance and principles. The content is being released as interim guidance to facilitate timely implementation of AI guidance at the IRS. 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.