Part 1. Organization, Finance and Management

Chapter 11. Internal Management Documents System

Section 9. Clearing Internal Management Documents (IMDs)

1.11.9  Clearing Internal Management Documents (IMDs)

Manual Transmittal

October 25, 2011

Purpose

(1) This transmits revised IRM 1.11.9, Internal Management Documents, Clearing Internal Management Documents.

Material Changes

(1) IRM 1.11.9.1 is revised to include a scope statement for this IRM.

(2) IRM 1.11.9.2 is revised to clarify clearance expectations.

(3) IRM 1.11.9.3.1 is revised to clarify the requirement to clear IMDs with specialized reviewers even when the originating office owns the process or program.

(4) IRM 1.11.9.4 is revised to include the Office of Taxpayer Correspondence and to incorporate interim guidance memorandum RAS-01-0511-02.

(5) IRM 1.11.9.4.6

(6) IRM 1.11.9.4.4 is revised to update the bargaining process.

(7) IRM 1.11.9.4.6 is added to include the Office of Taxpayer Correspondence as a Specialized Reviewer.

(8) IRM 1.11.9.5 is revised throughout to realign the instructions with the recent revision of Form 2061.

(9) IRM 1.11.9.5.2 is revised to clarify instructions for Form 2061 Line 8, Additional Contact.

(10) IRM 1.11.9.5.3 is revised to remind authors to include their organizational IMD/IRM/IG coordinator as an Internal Reviewer on Form 2061 and, to explain the use of the new External Reviewer's page.

(11) IRM 1.11.9.6.4 is revised to clarify a reviewers completion of Form 2061.

(12) Former IRM 1.11.9.8 is deleted and incorporated in IRM 1.11.10, Interim Guidance Process. Former IRM 1.11.9.8.1, is revised and renumbered as IRM 1.11.9.8.

(13) IRM 1.11.9.10 is revised to incorporate former IRM 1.11.9.10.1. IRM 1.11.9.10.2 is renumbered 1.11.9.10.1.

(14) IRM 1.11.9.11.1is revised to include the best practice of providing a reviewer with the rewording of incorporated comments to prevent any potential misunderstanding.

(15) IRM 1.11.9.11.4 is revised to add reference to a email template, Sample 15-Day Notification, which may be used to provide notification that an IRM must be published while negotiation of proposed revision continues.

(16) IRM 1.11.9.11.5is revised to include the normal clearance process.

(17) Reference to Form 2061-A, IRM Package Checklist, is removed. Completion of the form is no longer required.

(18) IRM 1.11.9.12.2 is revised to clarify instructions for submitting Form 2061 to the IRS Historical Research Library, corrects the mailing address, and provides an e-mail address for electronic submission.

Effect on Other Documents

Interim guidance memorandum RAS-01-0511-02, Clearance of SERP IRM Procedural Updates through Taxpayer Advocate Service dated May 10, 2011, and IRM 1.11.9 dated December 28, 2010, are superseded.

Audience

All employees who review or submit Internal Management Documents for review and clearance.

Effective Date

(11-01-2011)

Kathryn A. Greene
Director, Servicewide Policy, Directives, and Electronic Research

1.11.9.1  (11-01-2011)
Overview of IMD Clearance

  1. Purpose. This Internal Revenue Manual (IRM) section describes the Internal Management Documents (IMDs) Clearance Process and provides procedures that support the process. This IRM section also contains guidelines for IRM reviewers.

  2. Audience. This IRM is for the IMD community consisting of IMD/IRM authors, IMD/IRM coordinators and their managers. This material is also helpful to those responsible for reviewing and clearing IRM material or other instructions to staff.

  3. Scope. This IRM provides clearance procedures for the following types of IMDs:

    • Internal Revenue Manual (IRM)

    • Servicewide Delegation Order

    • Servicewide Policy Statement

    • Division/function Delegation Order

      Note:

      Refer to IRM 1.11.10, Interim Guidance Process, for procedures on authoring, clearing, and distributing interim guidance.

  4. Process Owner. The Clearance Process is owned by the Office of Servicewide Policy, Directives and Electronic Research (SPDER).

  5. Contact Information. This IRM section is authored by the SPDER office, which may be contacted in either of the following ways:

    • E-mail at *SPDER@irs.gov

    • Website at http://spder.web.irs.gov/ (click on "Contact Us" )

1.11.9.1.1  (09-04-2009)
Definition of Clearance Process

  1. In general: Clearance means seeking permission to do something or to allow something to take place.

  2. For IMDs: The Clearance Process is an established, formal process that provides organizations affected by an IMD an opportunity to review, comment and concur with the information in the IMD to ensure it is complete, correct and does not conflict with another policy, procedure or process.

1.11.9.1.2  (09-04-2009)
Stages in the IMD Clearance Process

  1. The IMD Clearance Process occurs between the authoring and publishing processes. At this stage, the author has gathered information, conducted pre-evaluation, written the IMD and is now ready to send the document to others for review. This review is the IMD Clearance Process.

  2. The table below describes the stages of the IMD Clearance Process, what type of IMD is involved at that stage, who is responsible for actions, and the actions taken during each stage.

    Stage Applies to Who is Responsible Actions Taken
    1 - Draft is ready for clearance All IMDs Author

    • Determine reviewers with help from IMD coordinator or management, if needed.

    • Complete Form 2061, Document Clearance Record

    • Send draft IMD and Form 2061 to identified reviewers
    2 - Draft in clearance All IMDs Reviewer

    • Review and provide comments within expected timeframes

    • Select Review Assessment and sign Form 2061
    3 - Consider comments All IMDs Author

    • Make changes to draft

      Note:

      Notify the reviewer when a significant comment is not incorporated.

    • Follow-up on non-responses

    • Address disagreements on substantive comments

    • Ensure disposition of the substantive comments are documented for the historical file.
    4 - Final follow-up All IMDs Author

    • Send final follow-up on non-responses

    • If no response received by final follow-up due date, annotate on Form 2061 that no response received
    5 - Ready for Publishing IRM Author

    • Check to ensure there is signed Form 2061 from each reviewer

    • Associate comments and documented actions on disagreements with related Forms 2061

    • Send package to IMD or designated IRM coordinator
    6 - Final review IRM IMD coordinator or designated IRM coordinator

    • Review file for completeness

    • Sign Form 2061

    • Submit zip file to Publishing

    • Assemble all Forms 2061 and all information relating to any substantive feedback, and send to IRS Historical Research Library

1.11.9.2  (11-01-2011)
Determining the Scope of the Clearance

  1. This subsection explains how authors determine the scope of clearance needed for their IMD.

  2. Each organization's IMD coordinator is available to help determine appropriate reviewers. See http://spder.web.irs.gov/imd/council/ for a listing of IMD coordinators.

  3. To determine the scope of clearance, you must consider the affect the changes have on other offices and the type of changes. You must also determine if the content requires clearance by a specialized reviewer. Refer to IRM IRM 1.11.9.3, Steps to Determine IMD Reviewers, and IRM 1.11.9.4, Specialized Reviewers.

  4. Every published IMD was previously reviewed and approved. It is generally unnecessary to expand the review beyond the changed information. However, there may be cases when an office has requested to review and clear the IMD.

1.11.9.2.1  (09-04-2009)
Type of Change

  1. The extent of the change to the IMD is important when determining reviewers. There are two types of changes:

    1. Substantial changes

    2. Editorial changes

1.11.9.2.1.1  (09-04-2009)
Substantial Changes

  1. Substantial changes involve a major or important change to the content. These include technical changes, procedural changes, legislative changes or changes that are matters of interpretation.

  2. Substantial changes require authors to carefully consider who is affected by the revisions and consequently, who must review their IMD. Refer to IRM IRM 1.11.9.3 for additional guidance.

1.11.9.2.1.2  (09-04-2009)
Editorial Changes

  1. Editorial changes do not affect the meaning of the content. The following is a list of editorial changes:

    • Spelling/typographical errors

    • Grammatical errors

    • Updating organizational terms and titles

    • Restructuring the same content in another location

    • Updating or correcting references, links or citations

    • Correcting website addresses

    • Updating information that changes often (addresses, tax years on forms)

    • Correcting errors that require immediate attention (e.g. incorrect telephone numbers)

    • Updating toll-free telephone numbers

    • Improving quality or format of graphics

    • Converting graphics to text

    • Adding VDNs to graphics

    • Updating organizational terms and titles

  2. Editorial changes require minimal concurrence. Generally the author's manager and the IMD coordinator are the only reviewers. However, some organizations may require additional levels of concurrence. See IRM 1.11.2.11, Editorial Updates, for more information.

1.11.9.3  (12-28-2010)
Steps to Determine IMD Reviewers

  1. The purpose of this subsection is to explain the steps authors take to determine who will review their IMD.

  2. When deciding who will review the IMD, the author needs to look at the entire content of a new IMD and only the changes for revised IMDs.

    Exception:

    For criteria for determining if a specialized reviewer must review an IMD, refer to IRM 1.11.9.4, Specialized Reviewers.

  3. The following table details the actions the author takes at each step:

    Step Action
    1 Determine if changes are substantial or editorial.

    • If editorial, see Editorial Update in IRM 1.11.2.11.

    • If substantial, continue with the next step.

    • If both editorial and substantial, continue with the next step.
    2 Determine impact changes have on other functions or organizations, both internal and external, by considering whether the information:

    • Changes the authorities, procedures, and/or workflow for another function or organization so they are required to do something not previously done or to do something differently

    • Changes documents or files used by another function or organization

      Note:

      A reference to a function or organization in an IRM section, including their specific IRM section, does not require the function or organization to review that IRM during the clearance process.

    3 Include functions or organizations that asked to provide input or that you asked to provide input, such as during pre-evaluation. Refer to IRM 1.11.2.8.7 , Pre-Evaluation.
    4 Determine if one or more specialized reviewers must review it. See IRM 1.11.9.4, Specialized Reviewers.

1.11.9.3.1  (04-09-2010)
When An Organization Owns a Process/Program

  1. An organization owns a process or program when it has the sole authority to set policy or create procedures to manage that process or program. In most instances, the organization who owns the process or program is the only level of clearance needed when the policy or procedures is created or revised.

    Example:

    Office of Executive Secretariat owns the IRS Commissioner correspondence process and provides guidance to all IRS employees. The IRS correspondence IRM is cleared only within the Office of Executive Secretariat.

  2. Organizations that own a process or program should consider the following guidelines when determining who must clear their IMDs:

    1. Specialized Reviewers: If the material relates to topics handled by specialized reviewers, then clear the IMD through the appropriate specialized reviewers. See IRM 1.11.9.4, Specialized Reviewers.

    2. More than one Organization is Responsible for Establishing Guidance: If two organizations share responsibility for establishing policy or procedure, one organization will author the IMD and the other organization must review the IMD.

      Example:

      Agency Wide Shared Services (AWSS) is responsible for implementing the Public Transportation Subsidy Program (PTSP), but the Chief Financial Office (CFO) is responsible for establishing the guidance. CFO writes the guidance but must clear it through AWSS.

1.11.9.3.2  (09-04-2009)
When the Policies and Procedures Affect Other Organizations

  1. Owning an IRM section is not the same as owning a process or program. When an organization is responsible for authoring the IRM section that contains policies, or procedures used by another organization's employees to do their jobs, the author should coordinate any changes that will change the authorities, procedures, or workflows used by another function or organization in the pre-evaluation process. The clearance of that IRM section must go through any function or organization that must change their authorities, procedures, and/or workflow because of those procedures.

  2. If the procedures change documents or files used by another function or organization, the organization that authors the IRM section must clear the IRM through the functions or organizations who use the documents or files.

1.11.9.4  (11-01-2011)
Specialized Reviewers

  1. Clearance must include review and concurrence from specialized reviewers when the material addresses certain content. Specialized reviewers are those offices with expertise in a certain program area, as provided below.

    When material contains (other than for editorial changes as discussed in IRM 1.11.2.11)… Then send complete IMD to…
    Legal matters as described in IRM 1.11.9.4.1 Chief Counsel
    Official Use Only (OUO) or information relating to the disclosure of official information Government Liaison & Disclosure
    Changes to any sections in the following IRM parts:

    • Part 1 - Organization, Finance, and Mangement

    • Part 3 - Submission Processing

    • Part 4 - Examining Process

    • Part 5 - Collecting Process

    • Part 7 - Rulings & Agreements

    • Part 8 - Appeals

    • Part 20 - Penalty and Interest

    • Part 21 - Customer Account Services

    • Part 22 - Taxpayer Education and Assistance

    • Part 25 - Special Topics

      Exception:

      See special handling of SERP IPUs in IRM 1.11.10.7.2, Clearance and Approval of SERP IPUs.

    		Taxpayer Advocate Service via e-mail to *TAS IMD SPOC
    Changes to working conditions or job duties Workforce Relations Division
    Any of the following information:

    • A toll-free number

    • Instructions on developing, revising taxpayer notices or letters

    • Guidance on handling erroneous taxpayer correspondence

    		 Office of Taxpayer Correspondence
    Procedures relating to:

    • implementation of new legislation affecting tax administration, or

    • interactions with Congress or a Member of Congress (e.g., a U.S. Representative or a Senator)

    		 Legislative Affairs

1.11.9.4.1  (04-09-2010)
Chief Counsel

  1. The Office of Chief Counsel reviews IMDs to ensure they are legally accurate. However, not all IMDs require review by Counsel.

  2. Authors must submit IMDs to Chief Counsel that are new or revised interpretations of:

    1. Federal law

    2. Treasury Regulations, Revenue Rulings, Revenue Procedures, Notices and Announcements

    3. Treasury Orders or Treasury Directives

    4. IRS wide Policy Statements or Servicewide Delegation Order

  3. Authors must submit an IMD to Chief Counsel for review and clearance when requested to do so by that office.

  4. When not to submit: Do not submit IMDs to Chief Counsel for review and clearance that:

    1. Are renumbered unless they meet the criteria above

    2. Relate exclusively to information technology, error resolution, batch or bulk processing, mail and transportation management, or work planning and control

    3. Do not present legal issues requiring their review (as determined by Office of Chief Counsel during its last review)

  5. When clearing filing season IRMs or any IRM section revised every year, send them to Chief Counsel if the new or revised text meets the criteria in (2) above. If the new or revised text does not meet the criteria in (2), submit to Chief Counsel based on the following schedule:

    1. Send Parts 1, 5, 8, 10, 11 and 21 to Chief Counsel in years ending with an odd number.

      Example:

      2011, 2013, 2015, etc.

    2. Send Parts 3, 4, 7, 13, 20, 22 and 25 to Chief Counsel in years ending with an even number.

      Example:

      2010, 2012, 2014, etc.

  6. An interactive Chief Counsel Clearance Determination Tool is available to help determine if an IRM should be cleared through the Office of Chief Counsel. Find it at the SPDER web page at http://spder.web.irs.gov/imd/clearance/CounselClearance/ .

1.11.9.4.2  (04-09-2010)
Governmental Liaison & Disclosure

  1. Authors must submit all IMDs to the Office of Governmental Liaison and Disclosure for review and clearance if they contain either of the following:

    1. Information relating to disclosure of official information

    2. Official use only (OUO) information

  2. The Freedom of Information Act is evolving towards increasing the types and amounts of materials released to the public. A document previously designated may warrant de-designation because it is no longer protected by changing FOIA standards. Therefore, it is important for the Office of Governmental Liaison and Disclosure to review all IMDs during clearance if they contain OUO information.

  3. The designation of information as OUO must be approved by an official who has the delegated authority per Servicewide Delegation Order 11-1 (formerly DO-89, Rev.10).

  4. Authors coordinate with management, not the Office of Disclosure, to determine what information is "official use only." The Office of Disclosure reviews the material and addresses any conflicts with the recommendations. Agreement must be reached prior to issuing the IMD.

    Note:

    The clearance file submitted to the IRS Historical Research Library must contain documentation outlining deviations from recommendations made by the Office of Disclosure.

  5. Include a completed Form 13709, Disclosure Checklist for IMD and Training Materials, with the clearance package sent to Disclosure.

  6. For additional information, refer to the Disclosure site on IRWeb at: http://mysbse.web.irs.gov/CLD/GLD/Disclosure/default.aspx and see IRM 11.3.12, Designation of Documents.

1.11.9.4.3  (12-28-2010)
Taxpayer Advocate Service

  1. Authors must submit IMDs to TAS for review and clearance as provided in IRM 1.11.9.4.

  2. Taxpayer Advocate Service (TAS) reviews IMDs to ensure taxpayer rights are protected, to identify and mitigate IRS practices which might infringe on taxpayer rights or duties or create undue burden to taxpayers. In accordance with IRC 7803, the Office of the Taxpayer Advocate is to identify and propose changes in the practices of the IRS in order to mitigate taxpayer problems.

  3. Taxpayer rights include but are not limited to:

    • Privacy and confidentiality

    • Representation

    • Payment of only the correct amount of tax

    • Appeals and Judicial Review

    • Relief from certain interest and penalties

    • Timely resolution of tax issues

  4. Taxpayer duties are actions that the taxpayer is required to take.

  5. E-mail IMD clearance requests to the *TAS IMD SPOC mailbox, a mailbox shared by their IMD staff.

1.11.9.4.4  (11-01-2011)
Workforce Relations

  1. Clearing an IMD through Workforce Relations applies to procedures which involve change to working conditions of Bargaining Unit employees. Authors can contact their embedded Workforce Relations/Labor Relations representative for help in determining if issues exist that require review by Workforce Relations.

    Note:

    If an organization does not have embedded workforce/labor relations staffs, submit the IMD to the Workforce Relations Division of the Human Capital Office (HCO).

  2. National NTEU must be notified and given an opportunity to bargain over new procedures which change or impact conditions of employment, in accordance with the following procedures:

    1. Where the Employer proposes changes in conditions of employment, the Workforce Relations Division Labor Relations representative will consolidate those proposed changes and serve notice thereof monthly. Such notice will be due within three (3) workdays of the beginning of the month.

    2. The briefing must be held within thirty (30) days of receipt of the notice, unless the parties mutually agree otherwise, and it will be scheduled by the party initiating the monthly notice. Where the IRS or the Union has served proposed changes to conditions of employment on the other party, but fails to hold a briefing, and the other party is available for such a briefing, the proposed change must be place on a subsequent monthly notice.

    3. Unless otherwise agreed, proposals must be submitted to NTEU within fifteen (15) days of the briefing if one is held. If no briefing is held, proposals must be submitted within thirty (30) days of the receipt of the notice.

    4. If the fifteenth (15th) day or the thirtieth (30) day, referred to above, falls on a Saturday, Sunday, or holiday, the period shall run until the end of the next workday which is not a Saturday, Sunday, or holiday.

    5. Bargaining/Negotiations will be scheduled and held pursuant to the 2009 National Agreement II, Article 47, Section 2.E.and F.

    6. The author works with the embedded Workforce Relations representative through the briefing and bargaining process.

    7. Following conclusion of the bargaining process, the author makes changes agreed to by the office responsible for the program.

    8. When the IMD is complete, the embedded Workforce Relations function sings off on the clearance document which ensures the IMD coordinator that all obligations with respect to NTEU are complete and the IMD is ready to be finalized.

1.11.9.4.5  (11-01-2011)
Legislative Affairs

  1. 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 Internal Revenue Service.

  2. When enacted legislation becomes law, all IRS Business Operating divisions must develop an implementation plan to make program changes required by new legislation requirements.

  3. Specific implementation actions typically include IRM updates.

  4. When a new IMD or change to an existing IMD relates to implementing new legislation affecting tax administration, or to official interactions with Members of Congress, the IMD must be sent to Legislative Affairs.

1.11.9.4.6  (11-01-2011)
Office of Taxpayer Correspondence

  1. The Office of Taxpayer Correspondence (formerly Office of Notice Gatekeeper) reviews a document when it contains any of the following:

    • A toll-free number

    • Instructions on developing, revising taxpayer notices or letters

    • Guidance on handling erroneous taxpayer correspondence

1.11.9.5  (11-01-2011)
Form 2061 Document Clearance Record

  1. This subsection discusses the importance and use of Form 2061. Download the form at: http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=2061&items= . It also covers details for completing the form.

  2. Form 2061, Document Clearance Record, facilitates a smooth clearance of all Internal Management Documents (IMDs). It serves as a control and official record of review and clearance concurrence for all types of IMDs. It also provides a historical record of decisions and concurrences pertaining to that document.

  3. Prepare a separate Form 2061 for each individual IMD. For IRMs, complete a separate form for each IRM section.

    Example:

    If five IRM sections are revised, complete five separate Forms 2061.

1.11.9.5.1  (11-01-2011)
Signatures on Form 2061

  1. Form 2061 can contain four signatures depending on the circumstances. The following list describes the signatures that can appear in Items 3, 11, 12 and 13 of Form 2061:

    1. Item 3. Expedite Clearance: This signature is required when it is necessary to shorten the IRM clearance time frame from the standard 30 calendar days. The signature must be that of an Executive within the requesting organization. The Executive Directory is available at http://nhq.no.irs.gov/documents/ExecutiveDirectory.pdf.

      Exception:

      This signature is not required to clear an Interim Guidance (IG) memo because issuing an IG memo is considered an expedite process for which the signature on the memo serves as approval.

      Exception:

      This signature is also not required when obsoleting an IRM since the standard 30 calendar days is not needed.

      Exception:

      This signature is not required for the other IMDs listed in IRM 1.11.1.2.1, Types of IMDs, since there is no standard clearance time frame for these IMDs.

    2. Item 11. Reviewer: This signature is required to document the completion of the review and selection of a Review Assessment. A subject matter expert in the reviewing organization signs here.

    3. Item 12. Reviewer's Management Official: This signature is optional. Some organizations require the review and signature of a manager in addition to the signature of the reviewing subject matter expert. The organization determines what position of manager must sign here.

    4. Item 13. Approving Official's Signature: This is a critical signature. The responsible program director/executive of the originating office must sign here to indicate he/she approves issuing the IMD. For the IRM, this is the individual identified on the Manual Transmittal or his/her documented designee.

  2. These four items can be signed by anyone with documented designation to sign Form 2061 on behalf of the individual listed in that item - Program Director/Executive; Reviewer; Reviewer's Management Official; Approving Official.

1.11.9.5.2  (11-01-2011)
Part I of Form 2061 Lines 1 - 8

  1. Authors follow the instructions for each line item below to complete Part I of Form 2061.

    Line Item Action
    1 - Date Originated Enter the date the document clearance package is submitted to the identified reviewers.
    2 - Response Due Date Select from the drop-down calendar.
    3 - Expedite Clearance Requires signature of an executive in the requesting organization when clearing an IRM with a response due date of less than the standard 30 calendar days. For exceptions, refer to IRM 1.11.9.5.1.
    4 - Type of Document Select type from the drop-down box.

    Note:

    If document type is not on the list, select Other and type a description in the blank space.
    5 - Identifying Number Enter assigned number of the document.

    Note:

    For an IRM include the complete IRM number (Part, Chapter, and Section)
    6 - Document Title Enter title of the document.

    Note:

    For the IRM, enter the section title.
    7 - Originating Office Contact Enter originator’s name, office symbols, and complete telephone number.
    8 - Additional Contact Enter name, office symbols, and complete telephone number of an additional contact.

    Note:

    For the IRM, enter the IMD/IRM coordinator.

1.11.9.5.3  (11-01-2011)
Part II of Form 2061 Lines 9 and 10

  1. Author follows the steps below to complete Part II lines 9 and 10, Reviewer Information.

    Line Item Action
       
    9 - Specialized Review

    • Check all that apply.

    • If the document contains any of the situations listed in IRM 1.11.9.4, it must be reviewed by the corresponding organization.

    10 - External Review

    • Check all that apply.

    • Check the box(es) to identify any outside organization affected by the information contained in the document. If a new organization is not yet represented on the form, use the blank highlighted box to identify them.



    Note:

    Some organizations choose to also include a list of specific external reviewers. Use Part V of Form 2061 to identify specific reviewers.

1.11.9.5.4  (11-01-2011)
Part III of Form 2061 Lines 11 and 12

  1. A reviewer follows the steps below to complete Part III lines 11 and 12, Review Assessment and Signature.

    Line Item Action
    11 - Review Assessment and Signature

    1. Check the box that reflects the outcome of the review. Choices are:

      • I concur, no comment.

      • I concur, with comments.

      • I do not concur, comment required.

      • Decline review. No impact.

      Note:

      A reviewer may include comments within the form by selecting the button titled Click to Add Comment(s). Refer to IRM 1.11.9.10.3 for additional options for providing comments.

    2. Enter the name, title and office symbols of the Reviewer

    3. Reviewer electronically signs in the signature box.
       
    12 - Reviewer's Management Official

    1. If your organization also requires review and signature by a manager, enter the name, title and office symbols of that individual in this section.

    2. Management official signs electronically in the signature box.

1.11.9.5.5  (11-01-2011)
Part IV of Form 2061 Line 13

  1. The originating office completes Part IV, Approving Official's Signature, which documents the responsible official/executive's approval to issue the IMD.

    Note:

    For an IRM this is the individual identified on the Manual Transmittal or documented designee.

    Line Item Action
    13 - Approving Official’s Signature

    1. Enter name, title and office symbols of appropriate reviewing official/executive.

    2. Approving program director level or above, or documented designee, electronically signs in the signature box.

1.11.9.5.6  (11-01-2011)
Part V of Form 2061 Lines 14 and 15

  1. The originating office completes Part V, Specific Reviewers, to document specific individuals or offices that are required to review the document.

    Line Item Action
    14 - Internal Reviewers

    • The originator lists all internal reviewers within the originating office, including applicable IMD/IRM/IG coordinator(s).

      Note:

      The list of internal reviewers will expand to contain the number of internal reviewers entered.
    15 - Specific External Reviewers

    • If known, the originator lists specific individuals or offices located in the organizations selected on line 9, Specialized Review, and line 10, External Review

      Note:

      The list of external reviewers will expand to contain the number of external reviewers entered.

1.11.9.6  (11-01-2011)
Clearance Package Guidelines

  1. This subsection provides instructions for assembling and sending the necessary forms and documents to the appropriate reviewers for clearance. It also contains time frames and recommendations for handling non-responses.

  2. There are two ways to clear an IMD:

    1. Sequential Clearance: In sequential clearance, complete the review in a certain order. List each reviewer on the clearance document in the order the review must occur. Once the first reviewer completes review, he/she forwards the document to the next reviewer, and so on until every reviewer completes the review. If a reviewer suggests a substantial change adopted by the author, the IMD must resend to reviewers who already approved the IMD.

    2. Simultaneous Clearance: In simultaneous clearance, send the document to all reviewers at the same time. If a reviewer suggests a substantial change adopted by the author, the author must determine whether the IMD requires clearing again through all other reviewers, including specialized reviewers.

1.11.9.6.1  (09-04-2009)
Description of a Clearance Package

  1. A clearance package is the collection of documents sent, via e-mail, to the organizations listed on Form 2061. A clearance package generally consists of:

    • Form 2061

    • Copy of the draft IRM in PDF format

    • Documents that provide additional information to the reviewers

    • Graphics files

  2. A clearance package can also include a short (one-page) briefing paper highlighting the affect of a new program or changed procedures. Form 13839, Note to Reviewer, is a good tool for providing helpful information to the reviewer.

1.11.9.6.2  (09-04-2009)
Standard Clearance Time

  1. When an IMD is sent for clearance, the standard time allowed for the review is 30 calendar days.

  2. If the reviewer determines additional time is needed, he/she must contact the clearance originator to negotiate an extended time frame. The originator must document the discussion and revised timeframe and retain it as part of the historical file sent to the IRS Historical Research Library. Refer to IRM 1.11.9.12.2.

  3. Clearance should never exceed 60 calendar days.

  4. An exception to the standard 30 calendar days applies when clearing interim guidance. Refer to IRM 1.11.10, Interim Guidance Process. .

1.11.9.6.3  (09-04-2009)
IRM Expedite Clearance Process

  1. If an IRM must be issued quickly, clear it using the Expedite Clearance process discussed in this subsection.

  2. To expedite, take the following actions on Form 2061:

    1. Check box 3 to denote an Expedite Clearance.

    2. Secure an electronic signature of an Executive in the blank provided to show he/she approves use of the Expedite Clearance Process.

  3. Using the Expedite Clearance Process is not valid unless Form 2061 contains the electronic signature of an Executive.

  4. If the reviewer has concerns or comments, he/she must contact the originator to discuss them and do so within the set time frame.

  5. Exceptions: When a Form 2061 is used as the clearance document in any of the following situations, completion of block 3 and signature of an Executive are not required:

    1. Interim Guidance: Signature on the interim guidance is considered approval to use the Expedite Clearance Process.

    2. Obsolete IRM: Time required to review an obsolete IRM section is considerably less than for other IRMs and the Response Due Date will routinely be less than the standard 30 calendar days.

    3. Other IMDs: There are no specific time frames set for clearing the other IMDs identified in IRM 1.11.1.3.1, Types of IMDs.

1.11.9.6.4  (11-01-2011)
E-mail Templates

  1. To ensure consistency and clarity, authors may use e-mail templates when communicating with reviewers. The templates may be customized to address issues unique to the IMD document. The sample templates are written for use with an IRM section and can be referenced on the SPDER website.

    Note:

    Never directly e-mail an IMD clearance package to a Head of Office.

1.11.9.6.4.1  (11-01-2011)
Request for Review and Clearance

  1. When requesting review and clearance of an IMD, clearly state what is being requested, when a response is due and contact information.

  2. Refer to the SPDER website located at: http://spder.web.irs.gov/imd/clearance/ClearanceRequest.doc for a copy of the sample e-mail template.

1.11.9.6.4.2  (11-01-2011)
Clearance Follow-up

  1. If a response is not received within the required time frame, authors may send a follow-up e-mail to remind the reviewer or coordinator that a response is due.

  2. Allow an additional five business days for response to the follow-up e-mail.

  3. Refer to the SPDER website located at: http://spder.web.irs.gov/imd/clearance/ClearanceFollowup1.doc for a copy of the sample e-mail template.

1.11.9.6.4.3  (11-01-2011)
Clearance Final Follow-up

  1. If there is no response to the first follow-up, authors may send a second and final follow-up message. The author decides how much additional time to allow. The sample template contains several points:

    • Reminder of previous response due dates

    • One final chance for response

      Note:

      If no response is received, that particular organization is deemed to have waived their review of the document. Annotate "no response received" on Form 2061.

  2. Refer to the SPDER website located at: http://spder.web.irs.gov/imd/clearance/ClearanceFinalFollowup.doc for a copy of the sample e-mail template.

1.11.9.6.4.4  (11-01-2011)
15-Day Notification

  1. IRM 1.11.9.11.4, Issuing IMD While Disagreements are Negotiated, requires the originating office to notify reviewers when it is necessary to publish an IRM before agreement is reached.

  2. Refer to the SPDER website located at: http://spder.web.irs.gov/imd/clearance/15-DayNotification.doc for a copy of the sample e-mail template.

1.11.9.7  (09-04-2009)
Requirements for Clearing Delegation Orders and Policy Statements

  1. All Commissioner’s Delegations of Authority and Service Policy Statements (i.e., those are published as part of the IRM 1.2, Servicewide Policies and Authorities) are subject to the same clearance rules as other IMDs. Follow the steps in the subsection above entitled Steps to Determining IMD Reviewers. Refer to IRM 1.11.9.3 and IRM 1.11.9.4.

  2. ALL Delegations of Authority and Service Policy Statements must be cleared through the Office of the Chief Counsel and SPDER.

  3. Requirement: Form 13839, Note to Reviewer, must be included in the clearance package forwarded to SPDER.

  4. See IRM 1.11.3, Policy Statements, and IRM 1.11.4, Delegation Orders, for additional guidance on preparing, clearing and publishing these IMDs.

1.11.9.8  (11-01-2011)
Clearance Required When Incorporating Interim Guidance into IRM

  1. Use clearance forms (e.g. Form 2061, etc.) secured during clearance of the interim guidance as approval for updating the affected IRM section following the guidelines in the table below:

    If ... Then ...
    The only action is to add the information from the interim guidance into the IRM, and there are no other substantive changes

    • Prepare a new Form 2061 for IRM publication

    • Obtain concurrence from the IMD coordinator and program director/executive responsible for the program.

    Exception:

    When an IRM is required to clear Taxpayer Advocate Service (TAS), as provided for in IRM 1.11.9.4, Specialized Reviewers, you must submit the IRM to TAS for review.

    There are any new substantive changes or the interim guidance was not cleared through all affected and specialized reviewers

    • Prepare a new Form 2061 for IRM publication

    • Clear the IRM following the guidelines in IRM 1.11.9.3 and IRM 1.11.9.4.

  2. Refer to IRM 1.11.10, Interim Guidance Process, for guidance on preparing and clearing interim guidance.

1.11.9.9  (09-04-2009)
Ways to Make an IRM Clearance Easy to Review

  1. In the Material Changes portion of the Manual Transmittal, authors should follow these guidelines:

    1. Be sure to list all substantial changes.

    2. Do not list every editorial change. Instead, make one general statement that editorial changes were made.

    Note:

    See IRM 1.11.2.9 , Authoring Step 4: Prepare the Manual Transmittal.

  2. A file prepared using the IRM authoring tool cannot be viewed unless the reviewer also has the IRM authoring tool. Therefore, to ensure readability of the IRM for all reviewers, authors must convert the IRM file to PDF using Adobe Acrobat before sending it out.

  3. To convert the file to PDF, take the following steps:

    Step Action
    1 In the IRM authoring tool, select View → No Tags to change the view with no tags
    2 Then, select File → Print Editor View
    3 Under Printer Name, select the Adobe PDF option, then OK
    4 Save As dialog box appears. Type in a file name and select Save.
    5 PDF file is generated. You can go to the file location and open the PDF file.

    Note:

    The PDF file may open automatically when generated.

  4. If a reviewer has the IRM authoring tool and requests the IRM authoring tool file to complete his/her review, the originating office provides a copy of the file to the reviewer.

1.11.9.10  (09-04-2009)
Guidelines for Reviewers

  1. This section provides guidelines for an IMD review from the reviewer’s perspective. Reviewers are encouraged to review and comment on any newly created or revised IMD sent to them for clearance.

  2. Reviewers should identify contradictions between established policies or procedures and the IMD sent for review.

  3. The following recommendations help complete the review within the allotted time.

    1. Look for items in the Table of Contents that affect your organization or programs.

    2. Focus on substantive changes to the technical, legal or procedural guidance identified in the Material Changes portion of the manual transmittal.

    3. As a reviewer, it is your responsibility to consider the content, not to make stylistic changes. It is the author's responsibility to ensure the final copy is correct.

    4. Contact the author if there are questions or concerns.

  4. The reviewer must include the suggested language when proposing text be added or rewritten. Recommending text be clarified or rewritten without providing suggested language is not sufficient, unless adopting the recommendation is optional to the author.

  5. If the reviewer determines additional clearance is needed, he/she must contact the originator prior to forwarding the IMD to another office.

1.11.9.10.1  (11-01-2011)
Review Assessment and Signature on Form 2061

  1. To document completion of a review, complete Form 2061, Document Clearance Record, Part III, Review Assessment and Signature. A reviewer selects one of four review assessment choices. They are as follows:

    Review Assessment Actions
    I concur. no comment.

    • Agree with draft IMD and comments not provided

    • Select Review Assessment and sign Form 2061

    • Return signed Form 2061 to the originator
    I concur, with comments.

    • Agree with draft document regardless of what happens with comments

    • Select Review Assessment and sign Form 2061

    • Return signed Form 2061 and comments to the originator
    I do not concur, comments required.

    • Do not agree with draft document and comments provided

    • Select Review Assessment and sign Form 2061

    • Comments include explanation of why reviewer does not concur with changes.

    • Return signed Form 2061, explanation and comments to the originator
    Decline review. No Impact

    • Reviewer provides no comments because document does not affect their program.

    • Select Review Assessment and sign Form 2061

    • Return signed Form 2061 to the originator.

1.11.9.10.2  (11-01-2011)
Options for Providing Comments

  1. Reviewers use several options to deliver comments to the author. The table below describes the options available:

    Type of Document Description
    PDF File Review and Comment toolbar has tools to add sticky notes, make text edits, and highlight text.
    XML File The Track Changes and Comment features quickly identify recommendations.
    Separate Document Comments may be provided in a separate Word document or e-mail message.
    Comment Matrix A feedback matrix is simply a table with headings for:

    • Reviewer name

    • IRM subsection or other identifying information

    • Comments to help keep the comments organized

    Download a sample feedback form at: http://spder.web.irs.gov/imd/irm/clearance.asp
    Within Form 2061, Document Clearance Record Part III of Form 2061 provides reviewers the ability to include comments within the form. Comments may be typed directly or copy/pasted onto the comment page.

1.11.9.11  (11-01-2011)
Responding to Reviewer's Comments

  1. IRM authors must consider all comments provided on all content in the IRM. This includes situations when reviewers comment on portions of the IRM that are not revised by the author.

  2. This subsection describes how the author responds to a reviewer's comments in these situations.

  3. It also explains how to handle situations when there is disagreement over comments submitted during clearance.

1.11.9.11.1  (11-01-2011)
Author Agrees with Comments Made to IRM Revisions

  1. When a reviewer comments on the revisions made to the IRM section and the author agrees with them, the author should incorporate the comments before proceeding.

  2. As a courtesy, the author should e-mail the reviewer to tell him/her that the comments were incorporated. It is suggested the author also provide the proposed rewording to prevent any potential misunderstandings.

  3. In rare instances, the agreed changes may require a significant amount of time to make because additional research is needed or new subsections must be written. If an organization's executive determines the IRM section must be published without further delay, he/she can approve proceeding to publishing without making the agreed changes. When this occurs, the author follows the procedures in IRM 1.11.9.11.5, Negotiated Updates, to clear and publish a revision.

1.11.9.11.2  (10-29-2010)
Comments Made to Portions of IRM Not Revised by Author

  1. Occasionally reviewers comment on portions of the IRM not revised by the author. If the author agrees with them and making them does not delay the clearing and publishing of the IRM section, incorporate the changes before proceeding.

  2. If the author agrees with the changes but making them will delay the clearing and publishing of the IRM, he/she can proceed without incorporating them into this version of the IRM section. The author must notify the reviewer that the changes will be incorporated within 120 days after the IRM is published. Follow procedures in IRM 1.11.9.11.5, Negotiated Updates, to process the changes.

  3. When comments are made to portions of the IRM that were not revised and the author disagrees with them, negotiations must take place until it is resolved. See IRM 1.11.9.11.3 , Resolving Disagreements.

1.11.9.11.3  (04-09-2010)
Resolving Disagreements

  1. An author must consider all comments whether they relate to a proposed change or to a portion of the IRM not changed. If the author does not agree with the comments and after discussing with the reviewer, cannot resolve the differences, he/she elevates the issue to the next level of management. The next level of management must be equal for the author and the reviewer.

  2. In situations where comments are initially rejected and subsequently resolved prior to publication, include documentation explaining why the comment was not accepted and how it was resolved as part of the clearance package sent to the IRS Historical Research Library.

1.11.9.11.4  (11-01-2011)
Issuing IMD While Disagreements are Negotiated

  1. If necessary, information may be published so employees can perform their duties without unnecessary delays and/or incomplete or incorrect guidelines. However, every attempt must have been made to resolve the disagreement with the reviewing organization.

  2. The organization can proceed with publishing if the program Executive agrees the information must be published to ensure operations continue in an efficient manner.

  3. The originating office must notify the reviewer via e-mail 15 days prior to the IRM being sent for publication identifying which comments were not accepted and the reasons for its decision. For a sample 15-Day Notification e-mail, refer to the SPDER website at: http://spder.web.irs.gov/imd/irm/clearance.asp .

  4. Negotiations to settle the disagreement MUST continue until resolution is reached.

    Note:

    It is important to complete these negotiations within a reasonable period of time such as 30-60 days, or as agreed to between the two parties.

  5. If the resolution requires a change to the information that was published, the organization that owns the process must document the resolution and revise the IRM within 120 days from the date of resolution following procedures in IRM 1.11.9.11.5 , Negotiated Updates.

1.11.9.11.5  (11-01-2011)
Negotiated Updates

  1. When changes requested during clearance are not initially made, whether they pertain to revisions made by the author or not, follow the steps in the below table to republish your IRM:

    If Then
    The author agrees with changes received during clearance but the changes are not made because incorporating them would delay publishing

    • Incorporate changes and republish the IRM within 120 calendar days of the IRM's last publication

    • Refer to IRM 1.11.9.3, Steps to Determine IMD Reviewers , and IRM 1.11.9.4, Specialized Reviewers, to determine clearance requirements.

    • Publish revised IRM

    Changes received during clearance are still being negotiated and the IRM must be published before resolution

    • Continue negotiations until agreement reached

    • Incorporate all agreed upon changes and republish the IRM within 120 calendar days after the negotiation ends

    • Refer to IRM 1.11.9.3, Steps to Determine IMD Reviewers , and IRM 1.11.9.4, Specialized Reviewers, to determine clearance requirements.

    • Publish revised IRM

1.11.9.12  (09-04-2009)
Final Stages of the Clearance Process

  1. This subsection describes the final stages in the clearance process, including:

    • Final review

    • Disposition of the clearance package

1.11.9.12.1  (09-04-2009)
Final Review by IMD Coordinator

  1. After the reviewer's comments are addressed, the author sends the final version of the document, along with all Forms 2061, reviewer comments and any other background information, to the IMD coordinator or designated IRM coordinator for a final review. The IMD coordinator is responsible for:

    1. Ensuring the documents are cleared through all affected functions, organizations and specialized reviewers

    2. Reviewing the Forms 2061, Document Clearance Record, to ensure they contain the appropriate signatures

    3. Ensuring any significant comments affecting the content were addressed by the author

    4. Signing (as the last reviewer) the Form 2061, Document Clearance Record

1.11.9.12.2  (11-01-2011)
Clearance Documents Sent to IRS Historical Research Library

  1. The IRS Historical Research Library preserves the history of why changes are made to documents. The library preserves the permanent record of changes made to the IRM through the Form 2061, Document Clearance Record (DCR), packages. The information serves to support IRM author inquiries, legal cases, investigations and response to TIGTA or GAO inquiries.

  2. Retain all reviewer signatures and significant/non-editorial review comments, to include as part of the clearance package sent to thelibrary after the IRM is issued. Forms 2061 are reviewed by the library staff to ensure completeness of the clearance documentation.

    1. At a minimum, the completed Forms must reflect:

    • Request Date

    • IRM Number and Title

    • Originator, IMD coordinator, Name and Title of Official or Reviewer with Office Symbols

    • Initials and date, or electronic signature of each reviewer listed in item 12

    • Initials and date, or electronic signature of Approving Official or documented designee in item 13

      Note:

      The library will contact the originating organization or return incomplete packages for correction if the signature is missing in Item 13, Approving Official's Signature, or if a signed Form 2061 is not present for each reviewer checked on the form.

  3. When the document has been issued, assemble the following items to send to the IRS Historical Research Library:

    1. Completed and signed Forms 2061

      Reminder:

      Review comments and approvals must be identified by organization and grouped together for proper identification.

    2. Any significant comments affecting the content of the document, including a comment matrix, print-outs of e-mails or individual pages of other documents that reflect significant comments.

      Note:

      Please refrain from sending a copy of the entire IRM section or other document pages that do not reflect significant comments.

    3. Documents supporting comment discussions or deviations from recommendations made by a reviewer

    4. Interim guidance memoranda or SERP IPU incorporated into the IRM

    5. Any background material that supports why changes were made.

  4. Depending on your organization's established procedure, either the IRM author or the IRM/IMD coordinator submits the DCR clearance package to the library. The clearance package must be submitted when the IRM is issued. The clearance package may be e-mailed or mailed to the library using the information provided below.

    Note:

    The complete DCR clearance package must be sent via e-mail or mail, not both.

    1. Mail the clearance package to:

      Internal Revenue Service, RAS:SPDER
      1111 Constitution Avenue NW K-3189
      Washington, D.C. 20224

    2. E-Mail the clearance package to: IRMLibrary@irs.gov.

  5. To contact the library visit: http://oldirm.web.irs.gov/.

1.11.9.13  (09-04-2009)
Publishing Process - Next Step in the Internal Management Document System

  1. IRM 1.11.5, Publishing Internal Management Documents, provides information on publishing and distributing Internal Management Documents (IMDs), primarily the Internal Revenue Manual (IRM).


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