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).
This guidance is now incorporated into the IRM. Certain content is unavailable while under review due to policy changes from executive orders. You can access prior content through a FOIA request.
An interim guidance memorandum, effective 7/26/2023, was issued to revise IRM 25.6.23 regarding Statute of Limitations Impacted by Fowler.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.13.1.2.1 where the guidance has been incorporated. This link will be removed on 4/25/2025.
An IRM procedural update, effective 01/14/2025, was issued to revise IRM 25.23.9 regarding Business Master ob体育 (BMF) Identity Theft Processing
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.
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.
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.
An IRM procedural update, effective 01/13/2025, was issued to revise IRM 25.25.6 regarding Tax Years and Cycle Timeframes (Included Dead Cycles); Statute Mailbox With TS; TPP Letter Clarification
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.
An interim guidance memorandum, effective 1/22/2025, was issued to revise IRM 25.27.1 regarding interim guidance on letter 3164 third-party refresher notice.
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.
An IRM procedural update, effective 03/13/2024, was issued to revise IRM 25.32.1 regarding Direct ob体育 Pilot Updates
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.