1.11.10  Interim Guidance Process

Manual Transmittal

February 07, 2013

Purpose

(1) This transmits revised IRM 1.11.10, Internal Management Documents System, Interim Guidance Process.

Material Changes

(1) Editorial changes made throughout the IRM section.

(2) IRM 1.11.10.1(3) - Clarified language under process owner.

(3) IRM 1.11.10.3 - Revised language to clarify actions for posting and removing interim guidance to/from the IRS.gov Electronic Reading Room (ERR). The SPDER office will now post interim guidance to the IRS.gov ERR rather than the originating offices. The process was centralized for efficiency purposes and due to changes in the IRS.gov software application.

(4) IRM 1.11.10.5 - Added a process step on removing/archiving interim guidance.

(5) IRM 1.11.10.6.1(9) - Added instructions on authoring an interim guidance memoranda when there is no associated published IRM section.

(6) IRM 1.11.10.6.2(1) Table - Added instructions under "affected IRM number" when there is no associated published IRM section.

(7) IRM 1.11.10.6.3 - Content converted into a table format for readability.

(8) IRM 1.11.10.7 - Removed the use of IPU Submission form to document the approval and review of an IPU due to revision of the SERP IPU submission form. The new form no longer captures the approval names and reviewers. As a result, submitters will have to use other documentation to capture approval and review for issued IPUs.

(9) IRM 1.11.10.7.1 - Content converted into a table format for readability.

(10) IRM 1.11.10.7.2 - Added a subsection on issuing (distributing) SERP IPUs to clarify process.

(11) IRM 1.11.10.7.3 - Added a subsection on reissuing SERP IPUs referencing changes to IRM 1.11.8, SERP changed guidance.

(12) IRM 1.11.10.8 - Moved content from 1.11.10.9 to 1.11.10.8. Included guidance on manual transmittal requirements, clearance considerations, and record keeping requirements when IG is incorporated into the IRM.

(13) IRM 1.11.10.9 - Added content on removing and archiving interim guidance.

(14) IRM 1.11.10.10, IRM 1.11.10.10.1 and IRM 1.11.10.10.2 - Content previously in IRM 1.11.10.8. Moved content to IRM 1.11.10 and revised language to reflect change in the process of posting and removing interim guidance on IRS.gov. The SPDER IG Administrator (previously the SPDER E-FOIA contact) will post and remove content to and from IRS.gov ERR website instead of the organization's IG E-FOIA Contact.

(15) IRM 1.11.10.10.1 - Moved content previously contained in IRM 1.11.10.8.2. Consolidated actions for posting IG memos and IPUs into IRM 1.11.10.10.1.

(16) IRM 1.11.10.10.2 - Moved content previously contained in IRM 1.11.10.8.3. Clarified language on procedures for removing content from IRS.gov. Revised the time frame for retaining a link on IRS.gov from 90 calendar days to 30 calendar days in situations when the interim guidance has been incorporated into the IRM.

(17) Exhibit IRM 1.11.10-1 - Revised content to reflect changes to posting/removing content to and from IRS.gov ERR website. Added steps from Exhibit IRM 1.11.10-2 into the exhibit.

(18) Exhibit IRM 1.11.10-2 - Removed exhibit. Incorporated guidance into Exhibit 1.11.10-1.

Effect on Other Documents

IRM 1.11.10 dated 10-7-2011 is superseded on the effective date of this IRM section.

Audience

All personnel responsible for issuing procedural guidance including interim guidance - Program Directors, Managers, IMD Coordinators, IRM Coordinators, authors and reviewers in all Operating Divisions and Functions.

Effective Date

(02-07-2013)

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

1.11.10.1  (02-07-2013)
Overview of Interim Guidance Process

  1. Purpose. This Internal Revenue Manual (IRM) section contains the procedures for preparing and issuing interim guidance (IG). It also addresses the Service's responsibility for transparency of operations under the Freedom of Information Act (FOIA) relating to administrative staff manuals and instructions to staff. These rules apply to official, written communications that provide procedural instructions and guidance to employees.

  2. Authorities. Instructions to employees that affect a member of the public must be electronically available to the public in accordance with the Freedom of Information Act (FOIA) 5 USC 552(a)(2)(C). IRM 11.3.7, Freedom of Information Reading Room Operations, provides additional information on the law.

  3. Audience. These procedures are primarily for IRM authors, analysts who issue procedural interim guidance including IRM Procedural Updates (IPUs), program managers responsible for issuing procedural guidance, and Internal Management Document (IMD), IRM and IG coordinators.

  4. Process Owner. The Office of Servicewide Policy, Directives and Electronic Research (SPDER) oversees the entire Internal Management Document (IMD) process. The SPDER Office advises managers, coordinators, originators and staff on interim guidance requirements and procedures.

  5. Contact Information. Contact the SPDER staff at:

    • Email at *SPDER@irs.gov

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

  6. Program Owner Responsibilities. It is each program owner's responsibility to ensure that interim guidance is issued and cleared in accordance with the instructions in this IRM section. The program owner is also responsible for records management in accordance with organizational record keeping and AWSS record control schedules.

  7. IG Coordinator Assignment. Each major IRS organization or office should assign an Interim Guidance coordinator or staff member to manage their interim guidance documents. See IRM 1.11.1, IG Coordinator Responsibilities.

1.11.10.2  (11-01-2011)
Interim Guidance Definition and Use

  1. Interim guidance (IG) is an internal management document (IMD) used by organizations to issue immediate, time-sensitive, or temporary instructions to employees. The guidance communicates procedural directions, guidelines, or standards to employees in the performance of their assigned duties.

  2. Generally, interim guidance modifies procedures in a currently published IRM section. Interim guidance is typically issued through memoranda or as a SERP IRM Procedural Update (IPU).

  3. Interim guidance has a one year sunset date. If the guidance is permanent, the guidance must be incorporated into the IRM as soon as administratively feasible, but no later than one year from the date of issuance. After one year, the program owner must request approval for re-issuance through the Director of SPDER or the guidance becomes void and may not be used in the performance evaluation of employees.

  4. The responsible program office issues interim guidance when one or more of the following conditions exist:

    1. Critical, emergency situation requiring immediate issuance of guidance to employees. A delay in issuing the guidance disrupts tax administration.

    2. Time-sensitive guidance must be provided to employees and the applicable IRM section cannot be updated in the time frame needed to provide employees with the guidance.

    3. Temporary procedure or pilot program is in effect for less than one year.

  5. As the IRM is the single source of instructions to staff, permanent guidance should be published directly in the IRM rather than issuing interim guidance, when possible. Do not issue interim guidance for any of the following situations:

    1. Merely to obtain feedback prior to publishing the IRM

    2. Due to the complexity of the IRM process

    3. To avoid IRM clearance requirements

    4. Due to lack of knowledge of the IRM authoring tool

  6. Program owners must strive to incorporate interim guidance into the IRM as soon as administratively feasible. This may be accomplished by completing the IRM revision and initiating the clearance process simultaneous with issuing the interim guidance. By placing the guidance into the IRM, employees will easily find the information in a single, searchable source.

1.11.10.2.1  (11-01-2011)
Disadvantages of Issuing Interim Guidance

  1. There are numerous disadvantages in issuing interim guidance, including:

    1. The originating office must take additional actions, which are systemic in an IRM revision, such as distribution, E-FOIA compliance, and record keeping requirements.

    2. Failure to monitor and clearly label interim guidance on Intranet and internet web pages may cause employees to follow outdated guidance.

    3. Employees must search multiple sources, e.g. IRM, SERP IRM, and interim guidance, to ensure they follow current procedures.

1.11.10.2.2  (11-01-2011)
Categories of Interim Guidance

  1. There are two categories of interim guidance:

    • Emergency and

    • Non-emergency.

  2. The originator will clear interim guidance based on the category of interim guidance.

1.11.10.2.2.1  (11-01-2011)
Emergency Interim Guidance

  1. Emergency interim guidance is defined as critical procedural guidance requiring immediate issuance to employees for proper tax administration.

  2. The following situations qualify as emergency interim guidance:

    1. The guidance must be issued immediately due to newly enacted legislation or a critical change to IRS procedures or processes, such as a disaster.

    2. A delay would result in a work stoppage, incorrect processing, incorrect account data or account information, or severely impact taxpayer actions.

1.11.10.2.2.2  (11-01-2011)
Non-Emergency Interim Guidance

  1. Non-emergency interim guidance includes guidance that is either time-sensitive or temporary.

  2. Time-sensitive guidance is guidance requiring expeditious issuance to employees in order to convey new, revised or corrected instructions for proper tax administration. Failure to timely provide this guidance hinders tax administration and quality taxpayer service. Although the guidance is not an emergency, the guidance must be issued to employees within a short time frame.

  3. Temporary guidance is guidance lasting less than one year or guidance relating to a pilot program lasting for a fixed or limited time period. Temporary guidance may or may not be associated with procedures in the IRM. Examples of temporary guidance may involve pending tax legislation which is subject to change or a pilot program which is being tested.

1.11.10.2.3  (02-07-2013)
Interim Guidance Format

  1. Typically, interim guidance is issued in either of the following formats:

    • Interim Guidance (IG) Memorandum. See IRM 1.11.10.6, Interim Guidance (IG) Memoranda.

    • Servicewide Electronic Research Program (SERP) IRM Procedural Update (IPU) also known as a SERP IRM Update. See IRM 1.11.10.7, SERP IPUs.

  2. If using a format other than a memorandum or an IPU, the responsible program director must obtain approval by the Director of SPDER. To obtain approval, submit a request to the Director of SPDER at *SPDER@irs.gov, with a copy to your organizational IMD coordinator. The request must include a copy of interim guidance along with a justification for using the alternate format.

  3. Contact your IMD or IG coordinator to determine which format is acceptable. A list of coordinators is posted on the SPDER IMD website at http://spder.web.irs.gov/imd/council/.

1.11.10.3  (02-07-2013)
Interim Guidance Requiring FOIA Compliance

  1. Program owners issuing instructions to staff outside the IRM, such as IG memoranda or IPUs, are responsible for complying with the Freedom of Information Act (FOIA), 5 USC 552 (a)(2)(C) and ensuring the document is posted on the Electronic Reading Room (ERR) on IRS.gov.

  2. 5 USC 552 (a)(2)(C) provides public access to agency "administrative staff manuals and instructions to staff affecting a member of the public" unless protected from disclosure by an exemption under 5 USC 552(b). FOIA, as amended in 1996, requires these agency records be available to the public in an electronic form. This provision of the FOIA law requiring electronic disclosure of information is referred to as E-FOIA. See IRM 1.11.10.3.1, E-FOIA Criteria for guidance on whether interim guidance is subject to E-FOIA and requires posting to the ERR on IRS.gov.

  3. Within seven (7) calendar days of issuance, the issuing office (or the organization's IG Coordinator) will forward interim guidance meeting the conditions under IRM 1.11.10.3.1, E-FOIA Criteria to the SPDER office for posting to the ERR on IRS.gov. The SPDER office will post the guidance to the ERR within seven (7) calendar days of receiving the interim guidance. Promptly posting the guidance on the ERR on IRS.gov ensures the guidance is electronically available to the public once released to employees.

  4. When the guidance is superseded, incorporated into a published IRM, expired, or no longer in use, the originating organization will forward a request to the SPDER office to remove the guidance from IRS.gov. See IRM 1.11.10.10, Posting and Removing Interim Guidance to and from IRS.gov ERR for instructions.

1.11.10.3.1  (11-01-2011)
E-FOIA Criteria

  1. All of the following conditions must exist for the interim guidance to meet USC 552(a)(2)(C) for disclosure to the public and posting to the Electronic Reading Room (ERR) on IRS.gov:

    1. The guidance is procedural and communicates direction, guidelines, or standards to employees in the performance of their assigned duties.

    2. The guidance affects how a member of the public files, pays, complies with their tax requirements, or interacts with the Service.

    3. The guidance is not exempt from disclosure under 5 USC 552(b). See IRM 1.11.10.3.1.1, Disclosure Exemptions for Instructions to Staff.

  2. If the document merely restates procedures already available in full on the ERR on IRS.gov, then it is not necessary to post the document on the ERR.

1.11.10.3.1.1  (11-01-2011)
Disclosure Exemptions for Instructions to Staff

  1. Instructions to staff that affect a member of the public must be made public unless the information is exempt under 5 USC 552(b). IRM 11.3.13.7.2, Freedom of Information Act (FOIA), Exemptions: lists the nine FOIA exemptions.

  2. Of the nine exemptions, generally only 5 USC 552(b)(7)(E) applies to instructions to staff. 5 USC 552(b)(7)(E) exempts content which if disclosed could reasonably be expected to permit circumvention of the law by a member of the public. This content is designated by the Service as Official Use Only (OUO) and does not require disclosure.

  3. If interim guidance contains OUO information and non-OUO information, the OUO information is redacted (removed) and the remaining non-OUO content is accessible to the public, unless the remaining content is meaningless. See IRM 11.3.12.3.2, Official Use Only.

    Note:

    OUO content must be properly marked by the author, reviewed by the Office of Disclosure and approved by the official under Delegation Order 11-1, Administrative Control and Documents and Material found under IRM 1.2.49.2.

1.11.10.3.1.2  (11-01-2011)
Resources for Determining E-FOIA

  1. A web-based tool, the E-FOIA Decision Tool, is available at http://spder.web.irs.gov/imd/ig/E-FOIA/Decide/ to assist users in determining whether guidance meets E-FOIA criteria and requires posting on the Electronic Reading Room on IRS.gov. See IRM 1.11.10.10 for procedures on posting IG on IRS.gov.

  2. When uncertain if E-FOIA applies, consult a Governmental Liaison and Disclosure (GLD) Technical Advisor. A listing of Disclosure Technical Advisors is available at: http://op.ds.irsnet.gov/sites/dcos/P/web/Contact/Disclosure/DisclosureTechnicalLiaisonsforBusinessUnitAnalystsandIRMAuthors.xls.

1.11.10.4  (11-01-2011)
Approval of Interim Guidance

  1. A director level for the respective program (or his/her documented designee) approves interim guidance including the posting of interim guidance to the Electronic Reading Room on IRS.gov. The director may designate others for the approval of interim guidance but the director is ultimately responsible for the correctness of the content. The designation must be documented in accordance with your organization's internal processes. See IRM 1.11.4.3, Other Forms of Delegations, for additional guidance.

    Note:

    Contact your manager or IMD/IG Coordinator if you are unsure of who should approve your guidance. Go to http://spder.web.irs.gov/imd/council/ for a listing of IMD/IG Coordinators by organization.

  2. Content designated as Official Use Only (OUO) must be approved by an official who has the delegated authority under Delegation Order 11-1, Administrative Control and Documents and Material found under IRM 1.2.49.2.

1.11.10.5  (02-07-2013)
Interim Guidance Process

  1. The program owner of the content is responsible for the proper coordination, review, approval and issuance of interim guidance. Each program office may create internal processes to comply with and supplement the procedures in this IRM.

  2. The following is a summary of the steps involved in the interim guidance (IG) process.

    Process IRM Reference
    Evaluate if IG should be issued IRM 1.11.10.2, Interim Guidance Definition and Use
    Determine the category of IG -Emergency or Non-Emergency IRM 1.11.10.2.2, Categories of Interim Guidance
    Choose format -
    IG memo or IPU
    IRM 1.11.10.2.3, Interim Guidance Format
    Author IRM 1.11.10.6.1, Authoring Interim Guidance Memoranda
    IRM 1.11.10.7, SERP IPUs
    Evaluate for E-FOIA compliance IRM 1.11.10.3.1, E-FOIA Criteria
    Clear and Approve IRM 1.11.10.6.3, Clearance and Approval of Interim Guidance Memoranda
    IRM 1.11.10.7.1, Clearance and Approval of SERP IPUs
    Distribute IRM 1.11.10.6.4, Distributing Interim Guidance Memoranda
    IRM 1.11.10.7.2, Distributing SERP IPUs
    For IG meeting E-FOIA, post IG to IRS.gov IRM 1.11.10.10, Posting and Removing Interim Guidance to and from the Electronic Reading Room (ERR) on IRS.gov
    Incorporate IG into the IRM IRM 1.11.10.8, Incorporating Interim Guidance into the IRM
    Remove/Archive IG IRM 1.11.10.9, Removing/Archiving Interim Guidance
    For IG posted on IRS.gov, remove from IRS.gov IRM 1.11.10.10.2, Removing Interim Guidance from the IRS.gov ERR website

1.11.10.6  (11-01-2011)
Interim Guidance (IG) Memoranda

  1. The following subsections provide instructions on authoring, issuing and clearing IG memoranda.

  2. ReferenceNet is a web portal which provides access to organizational interim guidance. Go to Instructions to Staff web page at http://rnet.web.irs.gov/inst/index.htm.

1.11.10.6.1  (02-07-2013)
Authoring Interim Guidance Memoranda

  1. Contact your organization's IMD/IG coordinator to obtain an IG control number. See IRM 1.11.10.6.2 for the numbering schema of an IG control number.

  2. Use "plain language" standards when preparing the guidance. Plain language is clear, concise and well-organized writing, appropriate to the subject and intended audience.

  3. Follow Section 508 compliance standards for the visually impaired. See the Section 508 Compliance and Accessibility at http://spder.web.irs.gov/imd/resources/508.asp for guidance on 508 compliance.

  4. Guidance must specify:

    • What changed

    • Which employees must take action

    • Procedures and/or actions as a result of the change

    • Source of the change

  5. Mark sensitive information as Official Use Only (OUO) in accordance with IRM 11.3.12, Classification of Documents.

  6. Ensure content is correct and does not contradict existing procedures, processes or laws.

  7. Determine if E-FOIA is applicable to the guidance. See IRM 1.11.10.3.1 for the determination of E-FOIA and IRM 1.11.10.10.1 for the actions on posting IG memos to the ERR on IRS.gov.

  8. Coordinate and share the changes with IRM authors whose IRM sections contain the guidance in question. Also share the guidance with organizations who own IRS products (e.g. forms, training, etc.) affected by the guidance.

  9. If the guidance is based on new legislation or a new process or procedure where there is no related IRM section, identify the proposed IRM section as "proposed" in the document.

  10. If the guidance is a permanent change in process or procedure, begin revising the IRM section as soon as the interim guidance is issued. Take action to ensure permanent guidance is incorporated into the IRM within one year from issuance.

1.11.10.6.2  (02-07-2013)
Format for Preparing Interim Guidance Memoranda

  1. Include the following elements in the IG memoranda. A sample IG memoranda is available on the SPDER web site at http://spder.web.irs.gov/imd/ig/InterimGuidanceMemorandumTemplate.doc.

    Element Definition Example
    Date of Issuance Date the memorandum is being issued to employees June 1, 2011
    Control Number Organization symbols - IRM Part Number - Month - Year -Sequential tracking number.
    The sequential tracking number restarts at the beginning of the calendar year.
    LB&I-04-0611-01
    LB&I issued its first interim guidance memorandum for IRM Part 4 on June 2011.
    Affected IRM Number The primary IRM section number which relates to the interim guidance. If the guidance is temporary or the IRM is not yet published, state this in the body of the memorandum. Include the proposed IRM section number as "Proposed New IRM X.XX.X" . IRM 4.43.1
    Audience Indicate the end user in the MEMORANDUM FOR line. LB&I , SB/SE, Appeals and Chief Counsel, specifically, field examiners, managers, and executives examining retail industry taxpayers
    Subject Indicate in the SUBJECT line a concise statement of the subject matter. Changes to Retail Industry Examinations
    Originator/Office Indicate in the FROM line the originating office and title. Director, Retailers, Food, Pharmaceuticals & Healthcare Industry, LB&I
    Expiration Date Include the date the interim guidance expires. This date cannot exceed one year from the issuance date. June 1, 2012
    IRS.gov Notation If E-FOIA applies (See IRM 1.11.10.3.1, E-FOIA Criteria) include a "cc" or "Distribution" notation to indicate it is posted on the IRS.gov Electronic Reading Room website. cc: IRS.gov

1.11.10.6.3  (02-07-2013)
Clearance and Approval of Interim Guidance Memoranda

  1. The author of the IG memoranda takes the following actions before issuing (distributing) the guidance to employees:

    Step Emergency IG Memoranda Non-Emergency IG Memoranda
    1. Uses Form 2061, Document Clearance Record, or Form 14074, Action Routing Sheet to capture the review and approval of the IG memorandum.

    Note:

    Sample emails for emergency and non-emergency interim guidance are available on the SPDER IMD web page under Clearance at http://spder.web.irs.gov/imd/irm/clearance.asp.

    Uses Form 2061, Document Clearance Record, or Form 14074, Action Routing Sheet to capture the review and approval of the IG memorandum.

    Note:

    Sample emails for emergency and non-emergency interim guidance are available on the SPDER IMD web page under Clearance at http://spder.web.irs.gov/imd/irm/clearance.asp.

    2. Obtains approval from the program director or documented designee, and any other required party as determined by the program owner. Emails the IG memorandum to affected offices and Specialized Reviewers for review and concurrence. See IRM 1.11.9.4 for determining who is a Specialized Reviewer.
    3. Forwards the IG memorandum for distribution to employees based on your program office's internal procedures.
    Simultaneous to issuance, notifies affected offices and Specialized Reviewers via email. See IRM 1.11.9.4 for determining who is a Specialized Reviewer.
    Attaches the interim guidance and indicates the reason the guidance requires immediate issuance.
    Specifies the due date for review, less than 30 calendar days but at least 3 business days, based on the date employees must follow the guidance. The author is not required to grant extensions for review.
    4. Addresses comments received and responds promptly to any significant issues. If comments necessitate revision, revise and reissue the guidance. Addresses comments received and promptly reconciles any significant issues.
    5. Not applicable Obtains approval from the program director or documented designee, and any other required party as determined by the program owner.

  2. The author must retain records to document the changes to instructions, significant reviewers' comments, and approval for historical record keeping purposes. Use Form 2061 or Form 14704 to document the approval of the interim guidance and reviewers' concurrences. See IRM 1.11.10.9, Removing/Archiving Interim Guidance for record retention information. See IRM 1.11.9.12.2, Clearance Documents Sent to IRS Historical Research Library for specific information that should be sent to the IRS Historical Research Library.

1.11.10.6.4  (11-01-2011)
Distributing Interim Guidance Memoranda

  1. Follow internal office processes for issuing (distributing) IG memoranda. If you are unsure of your office's internal processes, contact your IMD/IG Coordinator.

  2. When distributing interim guidance, ensure the following:

    1. Properly mark and securely transmit IG memoranda containing OUO information. Follow procedures in IRM 11.3.12, Disclosure of Designation of Documents.

    2. Issue the memorandum in a portable document format (PDF) to ensure the content cannot be altered.

    3. Post the document on the organization's web site.

  3. If the interim guidance meets the E-FOIA criteria, follow the procedures in IRM 1.11.10.10.1 for actions to post IG memoranda to the Electronic Reading Room page on IRS.gov. See IRM 1.11.10.3.1, E-FOIA Criteria.

1.11.10.6.5  (11-01-2011)
Monitoring Interim Guidance Memoranda

  1. The program owner is responsible for ensuring their staff:

    1. Monitors the expiration date of interim guidance,

    2. Revises the affected IRM section and/or reissue the guidance prior to the interim guidance expiration date, and

    3. Removes superseded or expired interim guidance from the Intranet and IRS.gov, if applicable.

    Note:

    Failure to monitor and clearly label interim guidance could mislead employees into following outdated guidance.

  2. The IMD/IG coordinator:

    1. Supports the IRM author in archiving/removing superseded interim guidance from the Intranet and IRS.gov websites.

    2. Identifying expired and soon to expire interim guidance.

  3. The IRM author is responsible for:

    1. Updating the IRM to incorporate the changes into the IRM prior to expiration. If the interim guidance cannot be incorporated into the IRM prior to the expiration date, the author should request a reissuance. See IRM 1.11.10.6.6, Reissuing Interim Guidance Memoranda.

    2. Notifying the IMD/IG Coordinator when the guidance has been superseded, incorporated into the IRM, or no longer in use, in order to remove/archive the guidance from the Intranet and IRS.gov.

1.11.10.6.6  (02-07-2013)
Reissuing Interim Guidance Memoranda

  1. In rare instances and for continuity of operations, interim guidance may need to be reissued. The Director of Servicewide Policy, Directives and Electronic Research (SPDER) approves the reissuance of interim guidance.

  2. Examples warranting re-issuance include:

    • Pending legislation, NTEU negotiations, rulings or guidance from Counsel impacting the IRM

    • Filing season IRM publishing delays

    • Delays in resolving issues that surfaced during the IRM clearance process

  3. The author or IMD coordinator takes the following actions to obtain approval:

    1. Emails a request to the Director of SPDER at *SPDER@IRS.gov.

    2. Includes the subject, the IG Control number, and the affected IRM number/title.

    3. Attaches a copy of the existing IG.

    4. Explains the reason(s) for the extension.

    5. Specifies the estimated date the IRM will be updated.

  4. If the request is approved by the Director of SPDER, the issuing organization will:

    1. Issue a new memorandum with a new date and control number.

    2. Specify in the memorandum the date the procedures will be incorporated into the affected IRM.

    3. If necessary, clear the memoranda through affected offices and Specialized Reviewers per IRM 1.11.9.4, Specialized Reviewers.

  5. Reissuing interim guidance is not encouraged. Management should make it a priority to incorporate the new guidance into the IRM before expiration of the one year sunset date.

  6. The Office of SPDER monitors the re-issuance of interim guidance and provides summary reports to the program executives or program directors.

1.11.10.7  (02-07-2013)
SERP IPUs

  1. Program owners who host their IRMs on SERP are required by SERP to use SERP IRM Procedural Updates (IPUs) to issue interim changes to IRM procedures. The affected IRM must be published one year from the issuance of the SERP IPU.

  2. An IPU revises or corrects existing IRM information only on the SERP IRM. All other IRM formats including the officially, published version available to the public are not updated.

  3. IPUs are created by revising the IRM XML file. See IRM 1.11.8.7.1, Updating IRMs through an IPU for guidance on updating the XML IRM file for IPU submission.

  4. Each change must be evaluated for E-FOIA prior to submission to SERP. See IRM 1.11.10.3.1 for the determination of E-FOIA. The SERP E-FOIA Decision Tool under the IRM Resource page at http://serp.enterprise.irs.gov/exc-srch/submissionForm/efoiaQ1.htm will help IPU authors determine whether E-FOIA applies to any of the changes.

    Note:

    If the originator identifies any changes meeting E-FOIA, the SERP staff will create an IPU for E-FOIA purposes based on those changes. SERP will forward the E-FOIA IPU to the organization's IG Coordinator for posting to the ERR on IRS.gov. See IRM 1.11.10.10.1 for the process of posting SERP IPUs to the IRS.gov ERR website.

  5. The author obtains concurrence and approval of the changed procedural content. See IRM 1.11.10.7.1, Clearance and Approval of SERP IPUs.

  6. After concurrence and approval, the author submits the SERP IRM Update Submission form to SERP. Instructions for completing and submitting the SERP IRM Update Submission form is found in IRM 1.11.8.7.1, Updating IRMs through IPUs.

  7. The author must retain records documenting all IRM changes, approval and any significant comments for historical record keeping purposes. Emails or other documentation may be used to record the approval of the IPU. See IRM 1.11.10.8, Incorporation of Interim Guidance into the IRM on sending records to the IRS Historical Research Library when the guidance is incorporated into the IRM.

1.11.10.7.1  (02-07-2013)
Clearance and Approval of SERP IPUs

  1. The IPU author takes the following actions before submitting the IPU to the SERP staff for issuance (distribution) to employees:

    Step Emergency IPUs Non-Emergency IPUs
    1. Captures the review and approval of the IPU through email or other documentation.

    Note:

    Sample emails for emergency and non-emergency interim guidance are available on the SPDER IMD web page under Clearance at http://spder.web.irs.gov/imd/irm/clearance.asp.

    Captures the review and approval of the IPU through email or other documentation.

    Note:

    Sample emails for emergency and non-emergency interim guidance are available on the SPDER IMD web page under Clearance at http://spder.web.irs.gov/imd/irm/clearance.asp.

    2. Obtains approval from the program director or documented designee, and any other required party as determined by the program owner. Emails the changes to the affected offices and Specialized Reviewers for review and concurrence. See IRM 1.11.9.4 for determining who is a Specialized Reviewer.

    Exception:

    IPUs are forwarded to TAS only when the changed guidance affects how a member of the public files, pays, complies with their tax requirements, or interacts with the Service and the procedures are in IRM Part 1, 3, 4, 5, 7, 8, 20, 21, 22 or 25.

    3. Submits the IPU to SERP by completing the SERP IRM Update submission application and attaching the track-change IRM XML file.
    Simultaneous to forwarding the IPU to SERP, email the affected offices and Specialized Reviewers notifying them of the issuance. See IRM 1.11.9.4 for determining who is a Specialized Reviewer.

    Exception:

    IPUs are forwarded to TAS only when the changed guidance affects how a member of the public files, pays, complies with their tax requirements, or interacts with the Service and the procedures are in IRM Part 1, 3, 4, 5, 7, 8, 20, 21, 22 or 25.
    Attaches the changed guidance through a track change file or in another format and indicates the reason the guidance requires immediate issuance.

    Specifies the due date for review, less than 30 calendar days but at least 3 business days, based on the date employees must follow the guidance. The author is not required to grant extensions for review.
    4. Addresses comments received and responds promptly to any significant issues. If comments necessitate revision, revise and reissue the guidance. Addresses comments received and promptly reconciles any significant issues.
    5. Not applicable Obtains approval from the program director or documented designee, and any other required party as determined by the program owner.

  2. The author must retain records to document the changes to instructions, significant reviewers' comments, and approval for historical record keeping purposes. The author should save a PDF file of the track changes and/or emails to document the approval and reviewers' concurrences. See IRM 1.11.10.9, Removing/Archiving Interim Guidance for record retention information.

1.11.10.7.2  (02-07-2013)
Distributing SERP IPUs

  1. For issuing (distributing) IPUs, the author submits the IPU to SERP through the SERP IRM Update submission application. The SERP staff will post the IPU and the changed IRM file to the SERP IRM platform. The changed content will be highlighted in yellow within the SERP IRM. The posting of the IPU to the SERP website conveys the issuance (distribution) of the interim guidance to employees.

  2. If the changes in the IPU were determined by the author as meeting the E-FOIA criteria, SERP will create an IPU for E-FOIA purposes based on the author's determination and will forward the E-FOIA IPU to the respective IG Coordinator for posting to the IRS.gov Electronic Reading Room (ERR) website. See IRM 1.11.10.10.1, Posting Interim Guidance to the ERR on IRS.gov.

1.11.10.7.3  (02-07-2013)
Reissuing SERP IPUs

  1. IPUs must be incorporated into a published version of the IRM through Media and Publications within one year from the issuance date of the IPU.

  2. In rare instances and for continuity of operations, IPUs must be reissued. The re-issuance of an IPU requires management approval and the approval of the Director of SPDER.

  3. See IRM 1.11.8, Servicewide Electronic Research Program (SERP) for guidance on reissuing IPUs.

1.11.10.8  (02-07-2013)
Incorporating Interim Guidance into the IRM

  1. The author/originating office must incorporate permanent guidance into a published IRM within one year from the issue date. The author should follow the instructions in IRM 1.11.2, IRM Process, for authoring the IRM.

  2. If the only change to the associated IRM is to incorporate the interim guidance, the clearance process is streamlined as the guidance was previously approved and cleared. See IRM 1.11.9.8, Clearance Required When Incorporating Interim Guidance into the IRM.

  3. When updating the associated IRM, the Manual Transmittal must reference the incorporated interim guidance.

    1. The IRM Manual Transmittal must include the control number and issue date of the incorporated interim guidance in the "Material Changes" field or the "Effect on Other Document" field. You can reference the interim guidance in both the "Material Changes" and "Effect on Other Documents" for a clear audit trail, but you only have to reference the IG in one of the fields. See IRM 1.11.2.9.1, Required Elements of the Manual Transmittal.

      Example:

      Material Changes:
      IRM 21.1.X.1 - Updated/Added content from interim guidance memorandum SBSE-05-0508-XXX, [Subject of interim guidance] dated MM-DD-YYYY to update [subject including description of the change].
      IRM 21.1.X.1.X - IPU 11U162X issued MM-DD-YYYY to update [subject including description of the change].
      IRM 21.1.X.2.X - IPU 11U163X issued MM-DD-YYYY to update [subject including description of the change].

      Example:

      Effect on Other Documents: IRM 21.X.X, IRM Section title, dated Month DD, YYYY (insert the last published date) is superseded. The following IPUs are incorporated into this IRM: IPU 11U1851, 12U0093, and 12U1378 dated Month DD, YYYY, Month DD, YYYY, Month DD, YYYY, respectively. This IRM incorporates Interim Guidance Memorandum SBSE-05-0508-107, [Subject of interim guidance] dated Month DD, YYYY.

  4. IRM 1.11.9.12.2, Clearance Documents Sent to IRS Historical Research Library provides instructions on what documentation is needed when forwarding the IRM clearance package to the IRS Historical Research library.

    1. When incorporating IG memoranda or IPUs into an IRM, include a copy of the IG in your IRM clearance package sent to the IRS Historical Research library.

1.11.10.9  (02-07-2013)
Removing/Archiving Interim Guidance

  1. When the guidance is superseded by another interim guidance, incorporated into a published IRM or is no longer valid, the originating office/author must take action to remove/archive interim guidance from any organizational Intranet site and from IRS.gov. If the guidance met E-FOIA criteria and was posted on IRS.gov, follow IRM 1.11.10.10.2, Removing Interim Guidance from the IRS.gov ERR website. Contact your IG Coordinator for assistance in removing/archiving interim guidance from organizational Intranet websites.

  2. The originating office is responsible for retaining records documenting the interim guidance/changes to instructions, the approval and review.

1.11.10.10  (02-07-2013)
Posting and Removing Interim Guidance to and from the Electronic Reading Room (ERR) on IRS.gov

  1. Each organization designates an "IG coordinator" responsible for coordinating the posting and removing of interim guidance to and from the ERR on IRS.gov.

  2. A list of IG coordinators is posted on the SPDER IMD Interim Guidance Resources web page at http://spder.web.irs.gov/imd/ig/.

  3. Interim guidance subject to E-FOIA is forwarded to the SPDER office for posting within seven (7) calendar days of issuing the guidance. When the guidance has been superseded, incorporated into an IRM, expired or no longer in use, the originator within seven (7) calendar days requests the removal of the interim guidance from IRS.gov. The following is a summary of the process. Details are contained in the following subsections. Exhibit 1.11.10-1, IG Memoranda/IPU Workflow provides a summary of the actions by responsible party.

    1. The author (or the SERP staff for IPUs) forwards the approved interim guidance identified as meeting E-FOIA to their organizations' IG coordinator.

      Note:

      The director (or documented designee) who approves the interim guidance also approves the posting of the guidance on IRS.gov. The originator should obtain approval for posting the guidance on IRS.gov when obtaining the approval of the interim guidance content and issuance. See IRM 1.11.10.4, Approval of Interim Guidance.

    2. Within seven (7) calendar days from the date the interim guidance was issued, the IG coordinator forwards the interim guidance to the SPDER IG Administrator.

    3. The SPDER IG Administrator posts the content to the ERR IRS.gov website within seven (7) calendar days from receipt of the interim guidance.

    4. The IG Coordinator forwards a request to the SPDER IG Administrator to remove the content from IRS.gov after the interim guidance has been superseded by another IG memoranda or IPU, incorporated into a published IRM, expired or no longer in use based on information from the author.

    5. The SPDER IG Administrator removes the interim guidance from IRS.gov within seven (7) calendar days from the request.

1.11.10.10.1  (02-07-2013)
Actions to Post Interim Guidance to the IRS.gov ERR website

  1. The following are the actions to post IG memoranda and IPUs to the IRS.gov ERR website.

    Step IG Memoranda and IPUs Responsible Party
    1. For IG memoranda meeting the E-FOIA criteria, the author forwards the approved memoranda to their organization's IG coordinator.
    For IPUs, the approved IPU is submitted to SERP via the IRM Update submission form. The author identifies the E-FOIA changes through the IRM Update Submission Form.

    Note:

    The SERP staff creates an IPU for E-FOIA purposes based on the IRM Update Submission form.

    Author
    2. For IG memoranda, the IG coordinator completes a request to post the IG memo to the IRS.gov ERR website. A form for posting is available on the SPDER E-FOIA web page at http://spder.web.irs.gov/imd/ig/E-FOIA/default.asp.
    For IPUs, SERP completes a request to post the E-FOIA IPU to the IRS.gov ERR website.
    IG Coordinator/ SERP Staff
    3. Includes a descriptive title and summary (abstract) in the posting request for display on IRS.gov. IG Coordinator/ SERP Staff
    4. Ensures OUO content is removed (redacted). See the SPDER IMD web page on using the eWord application at http://spder.web.irs.gov/imd/ig/E-FOIA/usingeWord.asp for a method on redacting OUO text within a document. IG Coordinator/ SERP Staff
    5. For IPUs, the SERP staff forwards the request for posting and the E-FOIA IPU version to the responsible organization's IG coordinator. SERP Staff
    6. Verifies the control number uses the proper naming convention. IG Coordinator
    7. Reviews the request form for completeness. IG Coordinator
    8. Converts the document to a Portable Document File (PDF) format. IG Coordinator
    9. Ensures the PDF version of the interim guidance document is 508 compliant. See the Information Resources Accessibility Program (IRAP) website at http://irap.no.irs.gov/ for guidance on ensuring the document is 508 compliant. IG Coordinator
    10. Within 7 calendar days of the IG issue date, forwards PDF version of the interim guidance and the request form for posting to the SPDER IG Administrator. IG Coordinator
    11. Posts the guidance to the Recent Interim Guidance site on the IRS.gov ERR website within 7 calendar days of receipt of the IG. SPDER IG Administrator
    12. Emails the organization's IG coordinator when the interim guidance posts on the IRS.gov ERR website. SPDER IG Administrator

1.11.10.10.2  (02-07-2013)
Removing Interim Guidance from the IRS.gov ERR website

  1. The originating office in coordination with their IG coordinator must take action to remove interim guidance on the IRS.gov ERR website once the guidance is superseded by other interim guidance, incorporated into a published IRM, or the guidance is no longer valid.

  2. The following are the actions to remove IG memoranda and IPUs from the IRS.gov ERR website.

    Step IG Memoranda and IPUs Responsible Party
    1. Identifies when the interim guidance has been superseded by another interim guidance, incorporated into a published IRM, expires or is no longer valid.

    Reminder:

    The most current version of the published IRM resides on IRS.gov.

    Author/IG Coordinator
    2. Completes a request form to remove the interim guidance from the IRS.gov ERR website. A form for requesting removal is available on the SPDER E-FOIA web page at http://spder.web.irs.gov/imd/ig/E-FOIA/default.asp. If the guidance has been incorporated into an IRM, the IG Coordinator provides the IRM section number in the removal form. IG Coordinator
    3. Forwards the form for removing the interim guidance to the SPDER IG Administrator. IG Coordinator
    4.
    1. Removes the guidance from the Recent Interim Guidance page on the IRS.gov ERR website based on the removal form within 7 calendar days of receiving the request for removal.

    2. If the removal form indicates the guidance has been incorporated into an IRM, replaces the interim guidance with a link to the IRM section on IRS.gov based on the removal form. Removes the content and link from IRS.gov after 30 calendar days.

    3. For all other superseding IG, removes the content on IRS.gov and replaces the information with the new interim guidance.

    4. Deletes the file from the IRS.gov ERR website.

    5. Sends email confirmation to the Organization's IG coordinator.

    SPDER IG Administrator
    5. Emails the organization's IG coordinator when the interim guidance is removed from the IRS.gov ERR website. SPDER IG Administrator

Exhibit 1.11.10-1 
IG Memoranda/IPU Workflow

Step IG Memoranda IPUs Responsible Party
1.
  1. Prepares a memorandum in accordance with IRM 1.11.10.6.1.

  2. If interim guidance contains OUO content, properly marks the content with "#" signs and includes a footer to indicate OUO content.

  3. Determines E-FOIA applicability. See IRM 1.11.10.3.1, E-FOIA Criteria.

  1. Prepares changes.

  2. If guidance contains OUO content, mark the content as OUO with "#" signs.

  3. Revises the IRM XML file via track changes.

  4. Updates the Manual Transmittal to capture the changes.

  5. Determines E-FOIA applicability. See IRM 1.11.10.3.1, E-FOIA Criteria and the SERP IPU E-FOIA decision tool.

Author
2.
  1. Assigns a control number.

  2. Assists in evaluation of E-FOIA criteria.

Not Applicable IG Coordinator
3.
  1. Forwards the IG memoranda to affected offices and reviewers based on IRM 1.11.10.6.3 and obtains approval.

  2. If E-FOIA go to step 3(a), if not continue to action 3 below.

  3. Forwards approved memo to the organization's IG contact to distribute and post to the organization's website.

  4. If permanent guidance, incorporates and publish the affected IRM within one year from issuance.

  5. Take action to archives/removes IG from the Intranet when the IG is superseded by the revised IRM, another IG or the guidance has expired

  1. Forwards the changes to affected offices and reviewers based on IRM 1.11.10.7.1.

  2. Completes the SERP IRM Update submission form including the E-FOIA determination.

  3. Obtains approval. See IRM 1.11.10.4.

  4. Submits to SERP at *CTR ODN SERP SECT.

  5. If permanent guidance, incorporates and publish IRM within one year from issuance.

  6. If the IPU meets E-FOIA continue to 3(a).

Author
3(a)
E-FOIA
  1. Prepares a request form a "Content Publishing Request (CPR) form for posting interim guidance."

  1. SERP prepares a request form, a Content Publishing Request (CPR) form for posting interim guidance based on the IPU submission form

  2. SERP forwards the completed CPR and IPU (in Word format) to the organization's IG coordinator.

IG Coordinator/SERP staff
4.
  1. Reviews the CPR and guidance document for completeness.

  2. If the interim guidance contains OUO, ensure content is properly, redacted.

  3. Converts the IG to PDF and ensures it is 508 compliant.

  4. Emails the completed CPR and IG (in PDF) to the SPDER IG Administrator.

  1. Reviews the CPR and guidance document for completeness.

  2. Redacts any OUO content from the IPU.

  3. Converts the IPU to PDF and ensures it is 508 compliant.

  4. Emails the completed CPR and the IPU (in PDF) to the SPDER IG Administrator.

IG Coordinator
5.
  1. Associates and publishes the IG to the appropriate "Interim Guidance to Staff by IRS Business Process" page on the IRS.gov ERR website.

  2. Sends email confirmation to the organization IG coordinator.

  1. Associates and publishes the IG to the appropriate "Interim Guidance to Staff by IRS Business Process" page on the IRS.gov ERR website.

  2. Sends email confirmation to the organization IG coordinator.

SPDER IG Administrator
6.
  1. Creates/updates the IRM to incorporate the interim guidance into a published IRM as soon as possible, but within one year from issuance.

  2. Reissues the IG, if the guidance cannot be incorporated into the IRM within a year.

  1. Creates/updates the IRM to incorporate the interim guidance into a published IRM as soon as possible, but within one year from issuance.

  2. Reissues the IG, if the guidance cannot be incorporated into the IRM within one year.

Author
7.
  1. Completes a request form to remove the interim guidance from the IRS.gov ERR website.

  2. Forwards the form for removal to the SPDER IG Administrator.

  1. Completes a request form to remove the interim guidance from the IRS.gov ERR website.

  2. Forwards the form for removal to the SPDER IG Administrator.

IG coordinator
8.
  1. Removes the IG from the appropriate page on the IRS.gov ERR website based on the removal form.

  2. If the guidance has been incorporated into an IRM, replaces link to the interim guidance document with a link to the IRM Section on IRS.gov based on the IRM number referenced in the removal form.

  3. If the guidance is superseded by another change or the guidance is reissued the IG is removed from IRS.gov.

  4. Deletes the file from IRS.gov.

  5. Sends email confirmation to the organization's IG coordinator

  6. Removes content and link from IRS.gov after 30 days.

  1. Removes the IPU from the appropriate page on the IRS.gov ERR website based on the removal form.

  2. If the guidance has been incorporated into an IRM, replaces link to the interim guidance document with a link to the IRM Section on IRS.gov based on the IRM number referenced in the removal form.

  3. If the guidance is superseded by another change or the guidance is reissued, the IG is removed from IRS.gov.

  4. Deletes the file from IRS.gov.

  5. Sends email confirmation to the organization's IG coordinator

  6. Removes content and link from IRS.gov after 30 days.

SPDER IG Administrator

More Internal Revenue Manual