This page contains interim guidance relating to instructions in IRM Part 20 currently in effect but not yet published in the Internal Revenue Manual (IRM). IRM 20.1.1 Administrative waiver - relief from the failure to pay penalty for certain taxpayers for taxable years 2020 and 2021 PDF An IRM procedural update, effective 12/19/2023, was issued to add the subsection, IRM 20.1.1 regarding administrative waiver - relief from the failure to pay penalty for certain taxpayers for taxable years 2020 and 2021. IRM 20.1.1 Subsequent requests for penalty relief. PDF An IRM procedural update, effective 04/30/2024, was issued to revise IRM 20.1.1 regarding subsequent requests for penalty relief. 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.
