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SPDER designs, implements, and sets the Servicewide standards for the clearance (review and approval) of IRMs. Refer to IRM 1.11.1.6, IMD Roles and Responsibilities, for information about executive, business unit and program office IRM requirements.

By law, federal agencies document, publish and maintain records of policies, authorities, procedures and organizational operations. The IRM is the source of IRS operational guidance and information. Refer to IRM 1.11.1.1.2, Authority, for the authorities and legal obligations of IMDs.

Clearance documents are official records and there is a requirement to maintain them in the IRS Historical Research Library. Clearance documents are subject to federal records management requirements and National Archives and Records Administration (NARA) as provided in Document 12990, IRS Records Control Schedules. Refer to the table in IRM 1.11.1.1.2(2) for legal references.

The Director, Strategic Business Solutions (SBS), RAAS, is the program director responsible for IMD program administration. The Director, SBS, designates oversight responsibility for the IMD program including IRMs to the Director, SPDER.

The Director, SPDER, has oversight responsibility for the IMD program of the IRS including IRMs.

Program directors Servicewide oversee IMD administration under their program responsibility, including approval of new, revised and obsolesced IRMs.

Program owners are the program offices that manage and execute the IRM program.

Management and assigned authors are responsible for determining the effects of proposed IRM changes on other program offices and documents, and forwarding revisions to these offices for review and comment.

Each business unit assigns IMD and/or IRM coordinators to assist in managing the processing of their IRMs. IMD coordinators or designated IMD/IRM staff also coordinate incoming requests for clearance review as an IRM clearance point of contact (POC).

SPDER monitors changes to the IRS¡¯s Servicewide IRM inventory including new, updated and obsolete content.

The originating business unit ensures their IRM clearances are complete and in accordance with IRM 1.11.9, Clearing and Approving the Internal Revenue Manual (IRM).

The IRS Historical Research Library ensures clearance packages are present for all published IRM sections.

Authorized Delegate - The senior manager delegated responsibility for IMD program administration by the member of the Senior Executive Service with program oversight per Delegation Order 1-69 (New), Authorization to Approve an Internal Management Document (IMD).

Business Unit Senior Executive - A senior executive who reports directly to the Commissioner of Internal Revenue, Deputy Commissioner of Internal Revenue, Chief Tax Compliance Officer or Chief Operating Officer.

Clearance - A formal review and approval of an IRM prior to issuance.

Clearance Point of Contact (POC) - A designated IMD/IRM coordinator or contact within each business unit responsible for managing, coordinating and/or forwarding IRMs received for review and clearance for assignment to reviewers in affected offices. The business unit¡¯s IRM program office may use a designated mailbox to manage the program.

Clearance Process - An established, formal process that provides affected business units and program offices the opportunity to review and comment on changes to information in the IRM to ensure it is complete, correct, and does not conflict with another policy, procedure, or process. The clearance process also documents the approval of IRS procedural changes by the responsible program owner and program director.

Document Clearance Record (DCR) - A document used to perform the review, assessment, and approval of an IMD that serves as a routing slip and the official historical record of the IMD clearance; either IMD Electronic Clearance (e-Clearance), or Form 2061, Document Clearance Record.

Editorial Change - A non-substantive revision to correct minor errors and typographical changes. Refer to IRM 1.11.2.8.1, Editorial Update Process, for examples.

External Reviewer - An affected business unit/program office outside of the originating business unit.

IMD Electronic Clearance - A website that automates and centralizes the complete IRM review process, also known as ¡°e-Clearance.¡± It documents the review, comment and approval of the IRM. This is the required method of IRM clearance.

Internal Management Document (IMD) - An official communication which designates policies, authorities, and instructions to IRS officials and employees. IMDs include the IRM, interim guidance, policy statements and delegation orders.

Internal Reviewer - Affected individuals, organizations, or program offices within the originating business unit. Can also be known as a subject matter expert (SME).

Program Director - A member of the Senior Executive Service (SES) or their authorized delegate responsible for program administration including issuance and approval of IRMs. To identify a member of the SES, refer to IRM 1.11.9.10.3 (1), Approval by Program Director. Refer to Delegation Order 1-69 (New), Authorization to Approve an Internal Management Document (IMD), for who can be an authorized delegate.

Program Owner - The program office with primary responsibility for establishing the process and procedures necessary to implement and manage an IRS program. The program director over this office authorizes and approves new or revised IRMs.

Originating Business Unit - The business unit that owns the respective IRM section.

Reviewer - A subject matter expert responsible for reviewing an IRM on behalf of their program office, area or business unit.

Specialized Reviewer - A specific and identified program office, identified in IRM 1.11.9.4, Specialized Reviewers, with oversight in a particular area affecting Servicewide operations.

Substantive Change - A non-editorial revision or change to procedural or operational matter.

The table lists commonly used acronyms and their definitions:

The following IRM sections provide guidance on related IMDs.

The following tools can be used during the IRM authoring and clearance processes.

Clearance is abbreviated or streamlined when IRM changes are editorial or incorporate documents previously approved and cleared. These types of IRM changes include:

The minimum required level of review and approval include:

When creating a new streamlined clearance request on e-Clearance, select ¡°Yes¡± to confirm that the streamlined clearance conditions have been met.

If using Form 2061, Document Clearance Record, check block 3 when clearing the IRM using the streamlined clearance process.

Follow IRM 1.11.2.8.1, Editorial Update Process, for completing the IRM clearance package for publishing.

Each business unit and specialized reviewer designates a clearance contact to receive IRM clearance requests from authors. These designated contacts assist in the coordination of IRM clearance for their business unit. Refer to Business Unit IMD Clearance Points of Contact for a list of external and specialized reviewers.

The clearance POC sends the IRM to affected program offices and/or SMEs identified by the author. They may also forward it to additional reviewers based on the material changes in the proposed revision.

The business unit clearance POC may consolidate the responses and respond back to the originator with comments and one assessment depending on their internal process.

Each business unit must make new or revised IRMs available for feedback to employees who use the IRM. Initiate the feedback process at the time of clearance. The time frame for obtaining feedback from employees who use the IRM is five business days.

Each business unit determines their own feedback process. Contact the IMD coordinator for your business unit¡¯s process on IRM employee feedback.

While authors are not required to respond or address employee comments, they must include them in the historical IRM file.

The Office of Chief Counsel reviews IRMs and interim guidance (IG) that reference one or more of the following authorities for legal accuracy:

Scope of review - Chief Counsel generally reviews the IRM section for legal matters focusing on the substantial changes identified in either the material changes portion of the draft IRM or in the track change file submitted. While Chief Counsel does rely on the listing of substantial changes and on the track change file submitted for review, Chief Counsel also considers whether the authority for legal matters not updated has changed or whether to address new legal matters when there is an updated IRM.

An author must submit an IRM to Chief Counsel if Chief Counsel requests to review the IRM, or if the IRM contains new or revised guidance interpreting an authority listed in paragraph (1) above. Additionally, IRMs in the following chapters must be submitted for Chief Counsel review:

An author may submit an IRM/IG to Chief Counsel when:

An author should not submit an IRM/IG to Chief Counsel if Chief Counsel previously indicated through email the IRM section does not require their review, if the IRM is revised solely for editorial issues, reorganization of content or renumbering, or if it is being obsolesced. Additionally, IRMs in the following chapters should not be submitted for Chief Counsel review:

E-Clearance auto-generates an email when Chief Counsel is identified as a Specialized Reviewer. Send clearance requests to the Chief Counsel IRM Clearance mailbox.

Chief Counsel generally does not review or verify the following unless specifically requested:

Authors must submit IRMs to Privacy, Governmental Liaison and Disclosure (PGLD) for review and clearance if their instructions involve any of the following:

Laws and policies relating to disclosure issues may change over time and the sensitivity of content designated OUO may also change. For this reason, responsibility remains with IRM authors and program management to consider when IRM content no longer warrants an OUO designation. Do not send OUO content to PGLD if they reviewed the original designation or if removing the OUO designation.

For IRMs containing identity theft content, refer to IRM 1.11.9.4.7, Identity Protection. If an IRM contains both identity theft and OUO/disclosure content, send the IRM to both the PGLD and the Identity Protection Strategy & Oversight offices.

Include a completed Form 13709, Privacy, Governmental Liaison and Disclosure Checklist for IMD and Training Materials, with the clearance request. Within the Form 13709 identify the IRM subsection number(s) or page number(s) for the content you believe requires PGLD review.

Once PGLD is identified, the Form 13709 generates. Send clearance requests to *PGLD IMD SPOC.

Authors must submit IRMs to TAS for review and clearance if their IRM section is within the following IRM Parts: 1, 3, 4, 5, 7, 8, 20, 21, 22, 25.

Only forward IGMs/SERP IPUs to TAS for review if the changes affect how a member of the public files, pays, complies with their tax requirements, or interacts with the IRS. Refer to IRM 1.11.9.4, Specialized Reviewers.

TAS reviews IRMs to ensure they protect taxpayer rights as defined by the Taxpayer Bill of Rights and to identify and mitigate IRS practices which might infringe on taxpayer rights or create undue burden to taxpayers. The Taxpayer Bill of Rights is published in Publication 1, Your Rights as a Taxpayer, and is also available on IRS.gov at About Publication 1, Your Rights As A Taxpayer.

Employees must protect taxpayer rights when creating instructions. This promotes effective tax administration within all business units, helps to build trust and consistency, and improves voluntary compliance.

In accordance with IRC 7803, Commissioner of Internal Revenue, the Office of the Taxpayer Advocate identifies and proposes changes in the practices of the IRS to mitigate taxpayer problems.

Send clearance requests to *TAS IMD SPOC.

Before starting the clearance process, authors and/or management must evaluate IRMs and interim guidance for potential changes to conditions of employment of bargaining unit employees. Conditions of employment refers to personnel policies, practices, and matters impacting a bargaining unit employee¡¯s daily work life, such as work processes or assignments, schedules, overtime, equipment, office space/design, parking, type/placement of office furniture, relocation of an office, etc. Some changes require formal notice and negotiations with the National Treasury Employees Union (NTEU) before implementing the change for bargaining unit employees. Refer to IRM 1.11.2.5.1.4, IRM Changes Affecting Conditions of Employment of Bargaining Unit Employees, and IRM 6.711.1.6, Managing Change and Dealing with the Union.

If it is determined the change(s) do not impact the working conditions of bargaining unit employees, the author may begin clearance.

If it is determined the change(s) may affect bargaining unit employees¡¯ conditions of employment, the author or their manager (determined by the business unit) must complete Form 14036, Notice to National NTEU, and send it to Labor/Employee Relations & Negotiations (LERN), at *WRD-Mailbox. LERN will determine notice/bargaining requirements and obligations prior to starting clearance.

If LERN determines that notice and bargaining with NTEU is not required, the author and/or their manager may proceed with the IRM or IG change(s), begin clearance, and identify LERN as a specialized reviewer. Send the e-Clearance auto-generated email or Form 2061 , the draft IRM or IG and previously prepared Form 14036 with required attachments (i.e., the briefing and crosswalk) to *WRD-Mailbox for LERN¡¯s review and concurrence.

If LERN determines that notice and bargaining with NTEU is required, the business unit must decide if they want to implement the change(s) for non-bargaining unit employees only. Once LERN advises the author and/or their manager that bargaining obligations are met, management may begin Servicewide clearance to implement the change(s) for bargaining unit employees.

Legislative Affairs is responsible for managing the IRS's relationship with members of Congress and their staff; planning, developing, directing and evaluating the legislative activities of the IRS.

When enacted legislation becomes law, affected IRS business units must develop an implementation plan to make program changes required by new legislation requirements. Specific implementation actions typically include IRM updates.

When a new IRM or change to an existing IRM relates to implementing new legislation affecting tax administration, or to official interactions with members of Congress, the IRM author must send the IRM to Legislative Affairs.

Send clearance requests to the Legislative Affairs point of contact.

Taxpayer Correspondence Services (TCS) reviews an IRM/IG when it contains any of the following:

Send clearance requests for Taxpayer Correspondence Services to *TS TCS IMD POC.

TS Identity Protection Strategy & Oversight (IPSO) reviews all IRMs/IGs with identity theft guidance.

Send clearance requests to the IPSO point of contact at *TS CAS:AM:IPSO-IDT-IRMs.

The Chief Data and Analytics Officer (CDAO) ensures that all IRS procedures, guidance and actions comply with the established government standards for data governance. Data governance is the management of policies and procedures to ensure the availability, usability, integrity, and security of data. The CDAO:

Authors must submit IRMs/IG to the Chief Data & Analytics Officer, RAAS for review and clearance if they reference any of the following:

Send clearance requests to *RAAS IMD POC.

Before submitting an IRM for clearance, an IRM author¡¯s manager must review the revised IRM content. This internal review and approval ensures revised guidance is accurate, workable and the author¡¯s manager considered the effect on internal program offices, external program offices and employees¡¯ duties.

All reviewers perform clearance reviews simultaneously, receiving e-Clearance requests at the same time. After considering their feedback, the clearance package is sent to your manager and Director for approval.

The author forwards the proposed new or revised IRM and clearance documents through email or forwards the generated e-Clearance email to the identified reviewers, affected program offices, specialized reviewers and SMEs. Refer to IRM 1.11.9.3, Identifying Reviewers, and IRM 1.11.9.5.2, Documents Sent for Clearance - Clearance Package.

Allow reviewers 30 calendar days to review and provide any comments and assessments. Obtain program director approval when the clearance review time frame is less than 30 calendar days. Refer to IRM 1.11.9.5.4, Standard Clearance Time Frame, and IRM 1.11.9.5.4.1, Expedited Clearance.

Contact your IMD/IRM coordinator for specific guidance on forwarding IRM/IGs for clearance, as some business units have internal processes on clearing IRMs.

Include the following documents (clearance package) in e-Clearance for reviewers:

Include the following optional items based on preference or program office¡¯s internal clearance guidelines:

Form 2061, Document Clearance Record, should only be used in instances of limited functionality. IRM 1.11.9.2, Clearance Process Overview, gives guidance on limited functionality.

The author/originator prepares a separate document clearance record for each IRM.

The author/originator fills in the originator and reviewer information on Form 2061, part 1 and part 2.

On Form 2061, part 3, reviewers must, at a minimum, provide an assessment, include comments (or separate feedback matrix) and add their signature.

When sending an IRM for clearance, the standard time frame allowed for reviewers to review and comment on the proposed IRM changes is 30 calendar days. If this is a non-workday, the due date is the next business day.

If the reviewer needs additional time, the reviewer contacts the originator to request an extension. The originating office may extend their clearance review up to an additional 15 calendar days.

When granting an extension, the originator documents the discussion and revised time frame and retains it as part of the historical file sent to the IRS Historical Research Library. Refer to IRM 1.11.9.10.5, Archiving Clearance Documents.

A clearance review may not exceed 45 calendar days.

The originator must not forward their IRM clearance package for final review before the end of the stated clearance time frame they¡¯ve set. If allowing less than 30 calendar days, the originator must obtain program director (or designee) approval.

To document completion of an IRM review, a reviewer must choose one of four review assessments on e-Clearance or in block 13, if using Form 2061. Refer to the table below for the four assessments and explanations.

The reviewer completes the steps below if using e-Clearance:

A reviewer must select one of the four review assessments:

Authors/creators of clearance requests receive systemically generated emails notifying them of reviewer assessments and comments (if any).

Some reviewing offices require a manager¡¯s approval documenting their agreement with the reviewer¡¯s assessment. E-Clearance and Form 2061 do not capture this agreement. Business units document this agreement per their internal established procedures.

If you discover PII or FTI when reviewing the IRM or after it is published, immediately report it in accordance with IRM 10.5.4.3.3(2)a, Inadvertent Unauthorized Disclosures and Losses or Thefts of IT Assets, BYOD Assets and Hardcopy Records/Documents. A prompt report decreases possible use of the information to perpetrate identity theft or other forms of harm.

Take the following actions immediately:

Refer to IRM 10.5.4.3, Reporting Losses, Thefts and Disclosures, for more information on reporting inadvertent unauthorized disclosures of PII or FTI.

If an identified reviewer does not respond to a request for clearance within the required time frame, there is no requirement to follow-up. Treat the non-response as concurrence to move forward with the clearance process.

An author documents a non-response by taking the steps below based on the method of clearance:

The author considers comments received after the agreed-upon deadline following the procedures in IRM 1.11.2.5.1.3, Consider Requested IRM Changes.

If, after taking action to resolve the disagreement as described in IRM 1.11.9.9, Resolving Disagreements, the reviewing office continues to disagree with the substantive content changes, the originating business unit can proceed with publishing if the executive responsible for the IRM agrees they must publish the information to ensure operations continue in an efficient manner and to allow employees to perform their duties without unnecessary delays or incomplete/incorrect guidelines.

After approval from the executive responsible for the IRM, the originating office notifies the reviewer and the reviewing office¡¯s business unit IMD coordinator via email that they are sending the IRM to publishing in 15 calendar days. The email contains information identifying the comments not accepted and the reasons for its decision. For a sample 15-day notification email, refer to the SPDER IMD webpage under Clearance Email Templates.

If the IRM requires a change after the respective heads of offices reach a resolution, the originating office incorporates all agreed-upon changes into the IRM and sends it through clearance within 120 calendar days after resolving the differences. Refer to IRM 1.11.9.3, Identifying Reviewers, and IRM 1.11.9.4, Specialized Reviewers, to determine the clearance requirements.

Originating offices must clearly document and retain records on e-Clearance or with Form 2061 when issuing an IRM with unresolved non-concurrence assessments.

In the rare instance a reviewing office provides a non-concurring assessment, and the originator publishes the IRM without responding to the non-concurring assessment(s), within 90 calendar days of the IRM¡¯s publishing:

If the publishing of an IRM, with an unaddressed non-concur, causes a drastic impact to a business unit's process, the originating office should issue immediate IG to revert to the applicable previous IRM version until discussions result in a solution. Refer to IRM 1.11.10, Interim Guidance Process, for more information.

The IRM author creates the final clearance package and sends it for management review. E-Clearance auto-generates the final clearance package email to forward for management review.

Include the following documents in the final clearance package by uploading them to e-Clearance or compiling for email submission:

When an IRM is being published without resolving all non-concurrences (refer to IRM 1.11.9.9.1, Issuing IRM While Disagreements are Discussed), attach a separate zip file to e-Clearance that contains emails, documented approvals, etc., justifying IRM issuance.

The author or clearance originator proposes a final package approval due date in e-Clearance. The suggested timeframe is 15 calendar days, but this can vary depending upon the business unit and circumstances.

Management reviews the final clearance package and ensures:

Management must thoroughly review e-Clearance to ensure the author addressed all substantive non-concurring comments and assessments. Management must return the final clearance package to the author if:

Each level of management within the program office overseeing the IRM content must document their review and concurrence in e-Clearance.

IRMs require approval and signature at or above the program director level. The program director must be a member of the Senior Executive Service (SES) responsible for program administration including issuance and approval of IRMs. Generally, the Discovery Directory series and grade "ES" identifies a member of the SES. To confirm the program director is a member of the SES when Discovery Directory does not display the series and grade "ES" :

The responsible program director (or above) reviews, signs and approves an IRM after internal, external, specialized reviewers and management final review. The responsible program director may designate in writing (email, form, etc.) a designee as the authorized approving official to review, sign and approve an IRM on their behalf. The designee must be a supervisory manager with program oversight per Delegation Order 1-69, Authorization to Approve an Internal Management Document (IMD), in IRM 1.2.2.2.53.

To document approval, the program director (or designee) completes and signs e-Clearance, as the approving official. Their signature indicates they approve and authorize issuance of the new, revised or obsolesced IRM.

Program directors may not issue instructions or guidelines that affect areas outside their functional responsibility without appropriate clearance.

Designated IRM approvers must record their name and official title. The approver must also select ¡°Yes¡± they have authorization in e-Clearance to approve this document and attach a copy of their authorization.

The program director/executive with the authority over all the programs approves and signs in e-Clearance when an IRM affects several program areas.

The name on the signatory line on the IRM Manual Transmittal (MT) is the current or acting program director/executive who signed in e-Clearance. In the event the documented designee signed in e-Clearance, the name of the current director appears on the MT, not the designee.

After the program director (or authorized designee) approves the IRM, the author forwards the auto-generated email, Approved for Publication, to their business unit¡¯s IMD mailbox or their IMD/IRM coordinator for a final review.

To complete the final review, the IMD/IRM coordinator:

To publish the IRM, the IMD/IRM coordinator:

Within 30 calendar days after publication of the IRM, records documenting the review and approval of IRM changes, including new or obsolesced IRMs, must be properly archived. The IMD/IRM coordinator or author ensures the following documents are uploaded to e-Clearance or forwards them (if Form 2061 was used) for retention to the IRS Historical Research Library:

If Form 2061 was used during the clearance process, check the following information on each form or clearance request before forwarding to the IRS Historical Research Library for archival:

The IMD/IRM coordinator takes the following action:

The IRS Historical Research Library preserves the permanent record of changes made to the IRM through the e-Clearance package. An archives page stores e-Clearance records. The information serves to support IRM author inquiries, legal cases, investigations and responses to inquiries and audits from outside offices like the Treasury Inspector General for Tax Administration (TIGTA) or General Accountability Office (GAO) inquiries.

For more information, visit the IRS Historical Research Library.