This page contains interim guidance relating to instructions in IRM Part 11 currently in effect but not yet published in the Internal Revenue Manual (IRM).
An interim procedural update effective 8/7/2023 was issued to revise IRMs 11.3.13 and 11.3.41 regarding Freedom of Information Act (FOIA) Requests Seeking Email Records.
Interim Guidance effective 4/18/2024 was issued to revise IRM 11.3.13.5.2.1 & IRM 11.3.41.13.6.2.1 regarding Discretionary Release of Records and Harm Statements.
Interim Guidance effective 5/30/2024 was issued to revise IRMs 11.3.41.3.3, 11.3.41.13.5.1 and 11.3.13.4.2 regarding Adequacy of Search.
Interim Guidance effective 6/10/2024 was issued to revise IRM 11.3.41 regarding Freedom of Information Act (FOIA) and Title 26 Cases with Cash Transaction Reports (CTR)s or Data Extracted from CTRs.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 11.3.41.13.8.54 & .55 where the guidance has been incorporated. This link will be removed on 5/22/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 11.3.41.13.3.7 where the guidance has been incorporated. This link will be removed on 5/22/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 11.3.41.3.5 where the guidance has been incorporated. This link will be removed on 5/22/2025.
Interim Guidance effective 5/30/2024 was issued to revise IRM 11.3.41.13.3.3 and 11.3.41.13.3.5 regarding Public Access Link (PAL) Signature Requirements and Proof of Identity for First Party Requesters.
Interim Guidance effective 09/18/2024 was issued to revise IRM 11.3.41 regarding Requests for Compliance Files Located in Appeals.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 11.3.41.3.3.1 where the guidance has been incorporated. This link will be removed on 5/22/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 11.3.41.3.2 where the guidance has been incorporated. This link will be removed on 5/22/2025.
Interim Guidance effective 5/30/2024 was issued to revise IRM 11.3.41.13.5 regarding the Use of Electronic Records for Freedom of Information Act (FOIA) Responses.
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.