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).
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.
An IRM procedural update, effective 02/06/2025, was issued to revise IRM 1.2.61.2.4 regarding DEI - EO: Removing Equity, Diversity, and Inclusion Statement and Guidance
An IRM procedural update, effective 01/31/2025, was issued to revise IRM 1.2.61.2.19 regarding Servicewide Policies and Authorities; Business Unit Delegations of Authority for Taxpayer Services
IRM 1.4.13.13 was modified to remove the language relating to equity, diversion, and inclusion in compliance with the Presidential Executive Order.
An IRM procedural update, effective 11/19/2024, was issued to revise IRM 1.4.18.13 regarding eGain System Guidelines
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.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 8.11.1, where the guidance has been incorporated. This link will be removed on 4/9/2025.
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.
An interim guidance memorandum, effective 3/26/2025 was issued to revise IRMs 1.4.40, 4.10.2, 4.10.8, 4.23, 4.24, 4.25, and 4.26 regarding temporary guidance for resolving inventory impacted by staffing reductions.
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.
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.
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.
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.
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.
Interim Guidance on Standards for Using Email. Effective 8/16/2024. Affective IRM is 1.10.3, Standards for Using Email.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.15.6 where the guidance has been incorporated. This link will be removed on 3/31/2025.
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.
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.