1.11.10  Interim Guidance Process

Manual Transmittal

April 25, 2014

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 1.11.10.2 (3) and (4) - Revised procedures on the sunset period of interim guidance from one year. Changed the procedures to allow the responsible program director to issue interim guidance (IG) memoranda for up to two years due to limited resources. The change from a one year expiration date to no longer than two years is based on the number of requests for reissuance and staffing resources. Added language to clarify that guidance contained in SERP IPUs are effective for one year from the date the guidance is posted on the SERP website. The expiration date for SERP IPUs remain at one year.

(3) IRM 1.11.10.2 (4) - Revised the effective period for temporary and pilot procedures from less than one year to a defined time period.

(4) IRM 1.11.10.2.1 - Added subsection on the effective time period of interim guidance, changing the effective period or the expiration date of interim guidance memoranda from one year to up to two years. The effective period remains of SERP IPUs at one year.

(5) IRM 1.11.10.2.2 - Revised the title and language to include disadvantages of reissuing interim guidance.

(6) IRM 1.11.10.2.3.2(2) - Revised temporary guidance from guidance lasting from one year to lasting less than two years.

(7) IRM 1.11.10.5 - Revised the chart on the IG process to reflect the changes to posting and removing IG as a result of the IMD Tracking System implementation.

(8) IRM 1.11.10.6 - Revised information to direct employees to the intranet site that houses interim guidance. All servicewide interim guidance memoranda is now accessible via the IRM Online Interim Guidance tab or through the affected IRM section on IRM Online.

(9) IRM 1.11.10.6.2 - Revised expiration date from one year to the date the interim guidance expires. Included a reference to IRM 1.11.10.2.1, Effective Period of Interim Guidance.

(10) IRM 1.11.10.6.3 - Clarified guidance on resolving reviewer comments for non-emergency IG memoranda.

(11) IRM 1.11.10.6.4 - Revised procedures based on IG memorandum, RAS-01-0813-02, Deployment of Internal Management Documents (IMD) Tracking System issued on August 2, 2013 requiring all organizations to upload interim guidance memoranda and Servicewide Electronic Research Program (SERP) IRM Procedural Updates (IPUs) meeting E-FOIA to the IMD Tracking System within seven calendar days of issuance and archival.

(12) IRM 1.11.10.6.4.1 - Added subsection on use of IMD Tracking System to post and archive IG memos based on IG memorandum, RAS-01-0813-02.

(13) IRM 1.11.10.6.4.2 - Added subsection on posting and removing IG memos from and to the ERR on IRS.gov based on IG memorandum, RAS-01-0813-02.

(14) IRM 1.11.10.6.5 - Added subsection on monitoring IG memos based on IG memorandum, RAS-01-0813-02.

(15) IRM 1.11.10.6.6(3) - Added language on reissued IG to clarify the program manager approves the reissuance before sending to the SPDER Director.

(16) IRM 1.11.10.7.1 - Clarified guidance on resolving reviewer comments for a non-emergency IPU.

(17) IRM 1.11.10.7.2 - Revised guidance on distributing IPUs based on IG memorandum, RAS-01-0813-02.

(18) IRM 1.11.10.7.2.1 - Added subsection on SERP IPUs meeting E-FOIA criteria based on IG memorandum, RAS-01-0813-02.

(19) IRM 1.11.10.7.2.2 - Added subsection on posting and removing IPUs to and from the ERR on IRS.gov based on IG memorandum, RAS-01-0813-02.

(20) IRM 1.11.10.7.3 - Added language on reissued IG to clarify the program manager approves the reissuance before sending to the SPDER Director.

(21) IRM 1.11.10.8 - Revised and clarified for actions taken when incorporating interim guidance into the IRM. Both the material changes and the effect on other document fields in the Manual Transmittal of the IRM must contain references to the IG number and issue date.

(22) IRM 1.11.10.9 - Revised guidance on using the IMD Tracking System to remove/archive IG memos based on IG memorandum, RAS-01-0813-02.

(23) IRM 1.11.10.10 - Revised guidance on using the IMD Tracking System to remove/archive IPUs based on IG memorandum, RAS-01-0813-02.

(24) Exhibit 1.11.10-1 - Revised exhibit based on revised guidance for posting and archiving IG.

(25) Exhibit 1.11.10-2 - Added exhibit on IMD Tracking System and fields based on IG memorandum, RAS-01-0813-02.

Effect on Other Documents

This IRM incorporates interim guidance RAS-01-0813-02, Deployment of Internal Management Documents (IMD) Tracking System, issued on August 2, 2013. IRM 1.11.10 dated 2-07-2013 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/IRM coordinators, IG coordinators, authors and reviewers in all IRS organizations.

Effective Date

(04-25-2014)

Related Resources

List of interim guidance related training: ELMS Course 28327 Interim Guidance

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 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 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 near the bottom of the webpage" )

  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 recordkeeping and AWSS record control schedules.

  7. IG coordinator Assignment. Each major IRS organization or office assigns an Interim Guidance coordinator or staff member to manage their interim guidance documents. See IRM 1.11.1.6.6.3, IG coordinator Responsibilities.

1.11.10.2  (04-25-2014)
Interim Guidance Definition and Use

  1. Interim guidance (IG) is an 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 published in the IRM. Interim guidance is typically issued through an interim guidance memoranda or as a Servicewide Electronic Research Program (SERP) IRM Procedural Update (IPU).

  3. Interim guidance is effective from the date of issuance until the expiration date. For the effective time period, interim guidance is used to evaluate employee performance. See IRM 1.11.10.2.1, Interim Guidance Effective Period for the effective period of interim guidance.

  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 a defined time period.

  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 incorporate interim guidance into the IRM as soon as administratively feasible, and prior to its expiration. By placing the guidance into the IRM, employees will easily find the information in a single, searchable source.

1.11.10.2.1  (04-25-2014)
Interim Guidance Effective Period

  1. Interim guidance is effective from the date of issuance until the expiration date.

  2. The recommended time period for interim guidance is one year.

    1. Due to the current reduction in resources, the responsible program director (or his/her documented designee) may issue interim guidance memoranda for up to two years.

    2. For IRM Procedural Updates (IPUs) the effective period is one year from the date the IPU is posted on the SERP website.

  3. In circumstances where the interim guidance cannot be incorporated into a published IRM prior the expiration, the originating office must follow procedures to reissue the interim guidance. See IRM 1.11.10.6.6, Reissuing Interim Guidance Memoranda and IRM 1.11.10.7.3, Reissuing SERP IPUs.

1.11.10.2.2  (04-25-2014)
Disadvantages of Issuing Interim Guidance

  1. There are numerous disadvantages to issuing, reissuing or extending the date of interim guidance. The major disadvantage is that the guidance is not in located in a single published source. In addition,

    1. The originating office must take additional actions to ensure the interim guidance is communicated and distributed to employees, comply with the Freedom of Information Act (FOIA) provisions, and meet recordkeeping requirements.

    2. The originating office must also devote limited resources to process the interim guidance and time to incorporate the guidance into the affected IRM.

    3. Employees must search numerous sources, e.g., IRM Online and the SERP IRM to ensure they follow current procedures.

    4. Program owners must clearly communicate and monitor interim guidance posted to the intranet and Internet to ensure employees are following current guidance.

1.11.10.2.3  (11-01-2011)
Categories of Interim Guidance

  1. There are two categories of interim guidance:

    • Emergency

    • Non-emergency

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

1.11.10.2.3.1  (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.

1.11.10.2.3.2  (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 two years 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.

1.11.10.2.4  (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). See IRM 1.11.10.7, SERP IPUs.

  2. 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/.

  3. 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/IG coordinator. The request must include a copy of interim guidance along with a justification for using the alternate format.

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. FOIA, under 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 IMD Tracking System 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 through the IMD Tracking System to remove the guidance from IRS.gov. See IRM 1.11.10.9, , Using the IMD Tracking System to Remove/Archive IG Memoranda and IRM 1.11.10.10, Using the IMD Tracking System to Remove/Archive SERP IPUs 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 5 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, 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 of Documents and Material found under IRM 1.2.49.2, Delegation Order 11-1.

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 1.11.10.6.4.2, Posting IG Memoranda to the Electronic Reading Room (ERR) on IRS.gov and IRM 1.11.10.7.2.2 , Posting IPUs to the Electronic Reading Room (ERR) on IRS.gov for procedures for posting IG to IRS.gov.

  2. When uncertain if E-FOIA applies, consult a Governmental Liaison, Disclosure and Safeguard liaison for Business Unit Analysts and IRM Authors (previously referred to as Disclosure Technical Advisor). visor. A listing of Disclosure liaisons for Business Unit analysts and IRM authors is available at http://discl.web.irs.gov/contact.asp. https://portal.ds.irsnet.gov/sites/PGLD/DO/DisclosureTechnicalLiaisonsforBusinessUnitAnalystsandIRMAuthors.xls.

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

  1. A director 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 approves 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  (04-25-2014)
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 1.11.10.2.3, Categories of Interim Guidance
    Choose format -
    IG memo or IPU
    IRM 1.11.10.2.4, 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 1.11.10.6.4.2, Posting IG Memoranda to the Electronic Reading Room (ERR) on IRS.gov
    IRM 1.11.10.7.2.2, Posting IPUs to 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, Using the IMD Tracking System to Remove/Archive IG Memoranda
    IRM 1.11.10.10, Using the IMD Tracking System to Remove/Archive SERP IPUs

1.11.10.6  (04-25-2014)
Interim Guidance (IG) Memoranda

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

  2. The Interim Guidance web page on IRM Online at http://irm.web.irs.gov provides access to active and archived interim guidance issued by IRS organizations.

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 11.3.12.3.2, Official Use Only.

  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 1.11.10.6.4.2 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) 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 prior to its expiration date.

1.11.10.6.2  (04-25-2014)
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, 2014
    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-04-0614-0001
    LB&I issued its first interim guidance memorandum for IRM Part 4 on June 1, 2014.
    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. List the Chief, Director or heads of office responsible for the employees who are to follow the guidance.
    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. See IRM 1.11.10.2.1, Interim Guidance Effective Period. June 1, 2015
    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  (04-25-2014)
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.

    • 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.

    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.

    • Addresses comments received and considers any significant issues.

    • The author will elevate to the program director any issues where the reviewer disagrees with the changed procedures and does not concur with issuing the guidance. The program director will determine if the guidance can be issued. If the IG is issued without resolving the disagreement, the author will document the disagreement for discussion prior to issuing the affected IRM.

    4. Addresses comments received and responds promptly to any significant issues. If comments necessitate revision, revise and reissue the guidance. 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 recordkeeping purposes. Use Form 2061 or Form 14074, Action Routing Sheet 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 1.11.9.10.3, Clearance Documents Sent to IRS Historical Research Library for specific information that is sent to the IRS Historical Research Library.

1.11.10.6.4  (04-25-2014)
Distributing Interim Guidance Memoranda

  1. The program owner is responsible for distributing interim guidance to all affected employees.

  2. The originator of the interim guidance works with the program owner, management and Interim Guidance (IG) coordinator to adhere to internal processes when issuing interim guidance.

  3. Before distribution, including posting to internal websites, the interim guidance memoranda must be:

    1. Compliant with 508 accessibility requirements. See the Alternative Media Center (AMC) website at http://amc.enterprise.irs.gov/howto.html#howto-pdf for assistance in meeting 508 compliance standards. The *ALTMC help desk is also a resource for assistance.

    2. Converted to a non-alterable static format, i.e., a portable document format (PDF) to ensure it cannot be modified.

    3. If the memoranda contains official use only (OUO) information, the content is properly marked to restrict OUO content and securely transmitted. Follow procedures in IRM 11.3.12.3.2, Official Use Only.

  4. All interim guidance memoranda must be uploaded to the Internal Management Document (IMD) Tracking System within seven (7) calendar days of the date the program director or designee approves and signs the memoranda. See IRM 1.11.10.6.4.1, Actions by the IG Coordinator to Add interim Guidance to the IMD Tracking System. Once the interim guidance is uploaded to the IMD Tracking System the memoranda is automatically available and searchable on the IRS intranet.

1.11.10.6.4.1  (04-25-2014)
Actions by the IG Coordinator to Add Interim Guidance to the IMD Tracking System

  1. Within seven (7) calendar days of the date the director or designee approved and signed the IG memoranda, the organization’s IG coordinator:

    1. Uses information from the issued IG memoranda to complete the necessary fields in the IMD Tracking System. Exhibit 1.11.10-2 contains a listing of required data and data fields.

    2. Uploads a 508 compliant PDF file of the IG memorandum.

    Note:

    If the guidance contains attachments, consolidate all attachments into one PDF file.

  2. If the guidance meets E-FOIA Criteria, follow the guidance in IRM 1.11.10.6.4.2, Request for Posting IG Memoranda to the Electronic Reading Room (ERR) on IRS.gov.

  3. The SPDER office grants the organizational IG coordinator access to the IMD Tracking System to upload and remove interim guidance. Send an e-mail to SPDER@irs.gov to request organizational IG coordinator access.

1.11.10.6.4.2  (04-25-2014)
Posting IG Memoranda to the Electronic Reading Room (ERR) on IRS.gov

  1. The IMD Tracking System is designed to initiate requests to post IG memoranda to IRS.gov. For IG memoranda identified as meeting E-FOIA criteria, the IG coordinator:

    1. Confirms the guidance meets E-FOIA criteria and requires posting to the ERR on IRS.gov.

    2. Inputs a summary of the guidance (300 characters or less) in the tracking system.

    3. For guidance containing OUO, creates a second PDF file removing OUO content and uploads both the original PDF file and the redacted PDF file.

  2. After the IG coordinator uploads the file(s), the IG memoranda is automatically forwarded to the SPDER staff for posting to the ERR on IRS.gov.

  3. Within seven (7) calendar days from receipt, the SPDER Content Management System (CMS) administrator posts the guidance to the ERR Recent Interim Guidance to Staff page on IRS.gov.

  4. After posting, the SPDER Content Management System (CMS) administrator emails the responsible IG coordinator to confirm the document is on the ERR Recent Interim Guidance to Staff page on IRS.gov.

1.11.10.6.5  (04-25-2014)
Monitoring Interim Guidance Memoranda

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

    1. Monitors the expiration date of IG memoranda.

    2. Revises the affected IRM section and/or reissues the guidance prior to the interim guidance expiration date of the IG memoranda, and

    3. Updates the IMD Tracking System so the superseded or expired interim guidance is archived on the intranet and removed from IRS.gov, if applicable.

    Note:

    Failure to monitor and clearly label interim guidance could mislead employees into following outdated guidance; treating taxpayers inconsistently and /or creating administrative or taxpayer burden.

  2. The IRM author is responsible for:

    1. Updating the affected IRM section to incorporate the changes into the IRM prior to expiration. If the interim guidance is still valid and cannot be incorporated into the IRM prior to the expiration date, the author will request a reissuance. See IRM 1.11.10.6.6, Reissuing Interim Guidance Memoranda.

    2. Notifying the IG coordinator within seven (7) calendar days from the date 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.

  3. The IG coordinator:

    1. Manages their organization's interim guidance.

    2. Uses the IMD Tracking System to upload all IG memoranda issued by their organization within seven calendar days of signature and approval. If the IG memoranda is identified as meeting the E-FOIA criteria, indicate this in the IMD Tracking System in order for the SPDER office to post this IG memoranda on the ERR on IRS.gov. See IRM 1.11.10.6.4, Distributing Interim Guidance Memoranda.

    3. Uses the IMD Tracking system to request the removal of IG memoranda from the IMD Tracking System and from the ERR on IRS.gov when required. See IRM 1.11.10.9, Using the IMD Tracking System to Remove/Archive IG Memoranda.

    4. Serves as a resource to assist with E-FOIA determinations.

    5. Monitors the expiration date of IG memoranda.

    6. Sends notification to IG authors on soon to expire interim guidance.

    7. Assists author with obtaining approval for reissuance, if IG is not incorporated into a published IRM before the IG expires.

  4. The IMD Tracking System assists with monitoring the age of the interim guidance. Reports are available to identify interim guidance at certain intervals within 30, 60, 90, and 120 calendar days of expiring.

1.11.10.6.6  (04-25-2014)
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. Reissuing interim guidance is not encouraged. The program owner should make it a priority to incorporate the new guidance into the IRM before the expiration date.

  2. Examples warranting re-issuance include:

    1. Pending legislation, National Treasury Employee Union (NTEU) negotiations, rulings or guidance from Counsel impacting the IRM

    2. Filing season IRM publishing delays

    3. 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 their program manager for approval of reissuance and copies their organizational IG coordinator.

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

    3. Indicates the IG control number, the affected IRM number and title.

    4. Attaches a copy of the existing IG.

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

    6. Specifies the date the IRM is expected to 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. Reference the prior issued interim guidance.

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

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

  5. 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 the SERP office 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 IRM Procedural Update (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 assist 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 1.11.10.7.2.2, Posting IPUs to the Electronic Reading Room (ERR) on IRS.gov 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 the SERP office. Instructions for completing and submitting the SERP IRM Update Submission form is found in IRM 1.11.8.7.1, Updating IRMs through an IRM Procedural Update (IPU).

  7. The author must retain records documenting all IRM changes, approval and any significant comments for historical recordkeeping purposes. Emails or other documentation may be used to record the approval of the IPU. See IRM 1.11.10.8, Incorporating 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  (04-25-2014)
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. Uses email or other documentation to capture the review and approval of the IPU.

    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 email or other documentation to capture the review and approval of the IPU.

    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.

    • Attaches the changed guidance through a track change file or in another format.

    • 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.

    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, emails 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.

    • Addresses comments received and considers any significant issues.

    • The author will elevate to the program director any issues where the reviewer disagrees with the changed procedures and does not concur with issuing the guidance. The program director will determine if the guidance can be issued. If the IPU is issued without resolving the disagreement, the author will document the disagreement for discussion prior to issuing the affected IRM.

    4. Addresses comments received and responds promptly to any significant issues. If comments necessitate revision, revise and reissue the guidance. 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 recordkeeping purposes. This documentation is necessary when the affected IRM is published. The author saves a PDF file of the track changes and/or emails to document the approval and reviewers' concurrences.

1.11.10.7.2  (04-25-2014)
Distributing SERP IPUs

  1. For 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 distribution of the interim guidance to employees.

  2. If the author determines some or all of the changes in the IPU meet 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 ERR on IRS.gov. See IRM 1.11.10.7.2.1, SERP IPUs Meeting E-FOIA Criteria.

1.11.10.7.2.1  (04-25-2014)
SERP IPUs Meeting E-FOIA Criteria

  1. Within seven (7) calendar days from when the SERP staff receives the IPU for processing, the SERP staff will forward the E-FOIA version of the IPU to the responsible organization’s IG coordinator via email and copy the originator/submitter of the IPU.

  2. The SERP staff will include in the email a brief summary of the changes (abstract) for the purposes of posting the guidance on the ERR on IRS.gov, the name of the IPU originator/submitter, and the approver, if known.

  3. The IG coordinator follows the procedures in IRM 1.11.10.7.2.2, Posting IPUs to the Electronic Reading Room (ERR) on IRS.gov, for the actions to post the IPU to the ERR on IRS.gov.

1.11.10.7.2.2  (04-25-2014)
Posting IPUs to the Electronic Reading Room (ERR) on IRS.gov

  1. Within seven (7) calendar days of receipt of the IPU from SERP, the IG coordinator:

    1. Uses the information from the IPU and the email from SERP to complete the necessary fields in the IMD Tracking System. Exhibit 1.11.10-2, IMD Tracking System Data Fields for Adding/Archiving IG contains a listing of the required data and data fields.

    2. Indicates in the IMD Tracking System the guidance meets E-FOIA criteria and requires posting to the ERR on IRS.gov.

    3. Inputs a summary of the guidance (300 characters or less) in the tracking system for the purposes of posting the IPU on IRS.gov. The summary is viewable on IRS.gov below the title.

    4. Ensures any OUO content is designated as “official use only” and removes (redacts) the OUO content in the PDF file. See IRM 11.3.12.3.2, Official use Only for designating OUO content.

    5. Uploads a 508 compliant PDF of the IPU. If the IPU contains OUO content, the IG coordinator uploads both the original PDF file and the redacted PDF file.

  2. Within seven (7) calendar days of updating the IMD Tracking System with the SERP IPU, the SPDER Content Management System (CMS) administrator posts the guidance to the ERR Recent Interim Guidance to Staff page on IRS.gov.

  3. After posting, the SPDER CMS administrator emails the responsible IG coordinator to confirm the document is on the ERR Recent Interim Guidance to Staff page on IRS.gov.

1.11.10.7.3  (04-25-2014)
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 that have expired and not yet incorporated into the IRM must be reissued. The reissuance of an IPU requires management approval and the approval of the Director of SPDER.

    Note:

    Obtain management approval first, prior to seeking approval from the Director of SPDER.

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

1.11.10.8  (04-25-2014)
Rules for Incorporating Interim Guidance into the IRM

  1. The author/originating office must incorporate permanent guidance into a published IRM by the expiration date of the interim guidance. The author follows the instructions in IRM 1.11.2, Internal Revenue Manual (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 1.11.9.2.2, Incorporating Interim Guidance into the IRM.

  3. When updating the associated IRM to incorporate interim guidance, the Manual Transmittal must include a reference to the interim guidance in both the Material Change and Effect on Other Document fields. The Material Changes explain what specific guidance was changed based on the interim guidance. The Effect on Other Document explains that the interim guidance document is superseded by the published IRM. Update the following in the Manual Transmittal:

    1. Include the interim guidance number(s) and issue date for each subsection affected by the guidance in the IG.

      Example:

      Material Changes:
      IRM 21.1.X.1 - Updated/Added content from interim guidance memorandum SBSE-05-0508-XXX, [Title 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].

    2. Include the interim guidance number(s) and issue date in the "Effect on Other Documents" field.

      Example:

      Effect on Other Documents:
      The following IPUs are incorporated into this IRM: IPU 11U1851, 12U0093, and 12U1378 issued from Month DD, YYYY through Month DD, YYYY.
      This IRM incorporates Interim Guidance Memorandum SBSE-05-0508-107, [Title of interim guidance] dated Month DD, YYYY.

  4. IRM 1.11.9.10.3, 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 into an IRM, include a copy of the IG memoranda in your IRM clearance package sent to the IRS Historical Research library.

1.11.10.9  (04-25-2014)
Using the IMD Tracking System to Remove/Archive IG Memoranda

  1. Interim guidance must be removed/archived using the IMD Tracking System when the guidance is:

    • Incorporated into an IRM that is published and effective;

    • Reissued by another interim guidance;

    • Superseded by another issued interim guidance;

    • No longer valid, such as temporary or pilot guidance

    Note:

    Expired interim guidance memoranda are systemically archived in the IMD Tracking System on the expiration date.

  2. The author will notify the IG coordinator when interim guidance should be removed and archived from all sites where it is posted, e.g., the organizational website, the IMD Tracking system, and the ERR on IRS.gov, if posted on IRS.gov.

  3. Within seven (7) calendar days from notification, the IG coordinator will:

    1. Update the IMD Tracking System, indicating the reason the guidance is removed/archived.

    2. Work with the originating office/author to remove/archive the guidance from the organizational intranet site.

  4. If the guidance is posted on the ERR on IRS.gov, removing/archiving the IG using the IMD Tracking System will systemically notify the SPDER CMS administrator to remove the interim guidance from the ERR on IRS.gov.

  5. For interim guidance incorporated into a published IRM section, the SPDER CMS administrator will update the summary paragraph (abstract) on IRS.gov to indicate the guidance is now incorporated into a published IRM section. The SPDER CMS administrator replaces the IG file on IRS.gov with a link to the IRM section where the guidance now resides. The information and link remains on IRS.gov for 30 calendar days. After the 30 calendar days, the SPDER CMS administrator will remove the information and link to the IRM section.

  6. The SPDER CMS administrator will forward a confirmation to the respective IG coordinator to indicate the guidance has been removed from the ERR on IRS.gov

  7. The originating office is responsible for retaining records documenting the interim guidance/changes to instructions, the approval and review. The originating office should include appropriate IG information, including a copy of the IG memoranda, with the IRM package that is sent to the IRS Historical Research Library once the revised IRM incorporating the IG has been sent for publishing.

1.11.10.10  (04-25-2014)
Using the IMD Tracking System to Remove/Archive SERP IPUs

  1. SERP IPUs identified as meeting E-FOIA must be removed/archived using the IMD Tracking System when the guidance is:

    • Incorporated into an IRM that is published and effective;

    • Reissued by another IPU;

    • Superseded by another IPU also identified as meeting E-FOIA;

    • No longer valid, such as temporary or pilot guidance.

    Note:

    Expired IPUs are is systemically archived in the IMD Tracking System on the expiration date.

  2. Within seven (7) calendar days from any of the scenarios described in (1) above, the IG coordinator will update the IMD Tracking System to archive the IPU, indicating the reason the IPU is removed/archived. This systemically notifies the SPDER CMS administrator to remove the IPU from the ERR on IRS.gov.

  3. For guidance incorporated into a published IRM section, the SPDER CMS administrator will update the summary paragraph (abstract) on IRS.gov to indicate the guidance is now incorporated into a published IRM section. The SPDER CMS administrator replaces the IPU file on IRS.gov with a link to the IRM section where the guidance now resides. The information and link remains on IRS.gov for 30 calendar days. After the 30 calendar days, the SPDER CMS administrator will remove the information and link to the IRM section.

  4. The SPDER CMS administrator will forward a confirmation to the respective IG coordinator to indicate the guidance has been removed from the ERR on IRS.gov.

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

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 via IPU and IRM XML file.

  2. If guidance contains OUO content, mark the content as OUO with "#" signs using the "restrict" tag or "restrict attribute" .

  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.

Note:

The SERP staff assigns the control numbers for IPUs.

IG coordinator
3.
  1. Forwards the IG memoranda to affected offices and reviewers based on IRM 1.11.10.6.3

  2. Obtains approval. See IRM 1.11.10.4.

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

  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.

Author
4. Not Applicable
  1. Posts the SERP IPU and revised IRM XML file indicating changes on the SERP IRM platform.

  2. Prepares an IPU based on the changes identified in the IPU Submission form.

  3. If the IPU contains OUO content, includes a footer to indicate guidance contains OUO.

  4. Forwards the IPU containing the changes meeting E-FOIA, the authors name and a summary of the changes (abstract) via email to the organization's IG coordinator.

SERP staff
5.
  1. Within 7 calendar days of issuance, uses the IMD Tracking System to upload the approved IG memo.

  2. Indicates whether the IG memo meets E-FOIA in the IMD Tracking System. All IG memos will be added to the tracking system even if they do not meet E-FOIA.

  3. Ensures OUO content is properly designated. If the guidance meets E-FOIA, creates a second file where the OUO is redacted.

  4. Converts the IG memo to PDF and ensures it is Section 508 compliant.

  5. Uploads a Section 508 compliant PDF. If OUO, uploads both the original PDF and redacted PDF files to the IMD Tracking System.

  1. Within 7 calendar days of receipt from SERP, uses the IMD Tracking System to upload the IPU meeting E-FOIA.

    Note:

    Currently, only IPUs that meet E-FOIA will be added to the IMD Tracking System.

  2. Indicates whether the IPU meets E-FOIA in the IMD Tracking System.

  3. Ensures OUO content is properly designated. If the IPU meets E-FOIA, creates a redacted version of the IPU.

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

  5. Uploads a Section 508 compliant PDF of the IPU to the IMD Tracking System. If the IPU contains OUO content, the IG coordinator uploads both the original PDF file and the redacted PDF file.

IG coordinator
6.
  1. Within 7 calendar days, posts the IG memo to the Recent Interim Guidance to Staff page on the IRS.gov ERR website.

  2. Sends email confirmation to the organization IG coordinator that the guidance has been posted to the ERR on IRS.gov.

  1. Within 7 calendar days, posts the IPU to the Recent Interim Guidance to Staff page on the IRS.gov ERR website.

  2. Sends email confirmation to the organization IG coordinator that the guidance has been posted to the ERR on IRS.gov.

SPDER CMS Administrator
7.
  1. Updates and publishes the affected IRM as soon as possible prior to the expiration date of the IG.

  2. If permanent guidance cannot be incorporated into the affected IRM section by the expiration date, requests approval to reissue the guidance from the management and the Director of SPDER.

  3. Upon approval, reissues interim guidance.

  1. Updates and publishes the affected IRM as soon as possible within one year of issuance of the IPU.

  2. If the guidance is still valid and cannot be incorporated into the affected IRM section by the earlier of the expiration date or a year from issuance, requests approval to reissue the guidance from management and the Director of SPDER. See IRM 1.11.8.7.1.1, Reissuing IPUs.

  3. Upon approval, reissues interim guidance.

Author
8.
  1. Within 7 calendar days from when the guidance is incorporated into a published and effective IRM section, superseded by another IG or no longer valid, the IG coordinator takes action to remove/archive the IG from the organizational website, and updates the IMD Tracking System.

  2. If posted to IRS.gov, uses IMD Tracking System to request removal from the ERR on IRS.gov.

  1. Within 7 calendar days from when the guidance is incorporated into a published and effective IRM section, superseded by another IPU change or no longer valid, the IG coordinator updates the IMD Tracking System to request archiving of the IPU and removal of the IPU from the ERR on IRS.gov.

IG coordinator
9.
  1. Removes the IG memo from the IRS.gov ERR website based on the removal request.

  2. If the guidance is incorporated into an IRM, the SPDER CMS administrator updates the summary paragraph (abstract) posted on IRS.gov to indicate the guidance now resides in an IRM section. A link to the IRM section remains on IRS.gov for 30 calendar days.

  3. For guidance superseded or reissued by other guidance, or no longer valid, the SPDER CMS administrator removes the IG from the ERR on IRS.gov.

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

  5. Removes content and IRM link from IRS.gov after 30 calendar days.

  1. Removes the IPU from the IRS.gov ERR website based on the removal request.

  2. If the guidance is incorporated into an IRM, the SPDER CMS administrator updates the summary paragraph (abstract) posted on IRS.gov to indicate the guidance now resides in an IRM section. A link to the IRM section remains on IRS.gov for 30 calendar days.

  3. For guidance superseded or reissued by other guidance, or no longer valid, the SPDER CMS administrator removes the IG from the ERR on IRS.gov.

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

  5. Removes content and IRM link from IRS.gov after 30 calendar days.

SPDER CMS Administrator

Exhibit 1.11.10-2 
IMD Tracking System Data Fields for Adding orArchiving IG

The following information is necessary when adding or removing interim guidance from the IMD Tracking System, IG website and the ERR on IRS.gov. Most of the information is obtainable from the IG document itself. Items designated with an asterisk may have to be obtained from the originator.

  Field Content
a. Was this content approved by the responsible director or designee? Verify and indicate that the IG was approved by the director or designee
b. Add Action
  • New

  • Reissue

Identify whether the IG is a new IG or a reissuance of previously issued IG memo or IPU (Use drop down list)
c. Control Number Input the IG control number
d. Functional Office Input the name of the functional office issuing the IG
e. Organization Name Input the name of the organization originating the IG (Use drop down list)
f. Document Type Input either Interim Guidance Memo or IPU (Use drop down list)
g. Which IRM does the Interim Guidance relate to? - List the primary IRM number first Input the primary affected IRM section that requires update due to the issued procedures. Secondary IRM sections may also be input into the system.
h. Title of Interim Guidance Subject line of IG memo or IPU (The title is 150 characters or less)
i. Issue Date Date the guidance was issued (Use MM/DD/YYYY format)
j. Effective Date Date the guidance is effective, if not identified on the IG this is the date the guidance was issued (Use MM/DD/YYYY format)
k. Expiration Date Date the IG expires. For IPUs it is one year from the issue date
l. Author of Interim Guidance Author of the IG – first name, last name
m. Approver of interim guidance - Individual who approved the interim guidance (Director or designee) Individual who approved the IG – first name, last name
n. Does the guidance meet E-FOIA criteria for posting to IRS.gov? Identify if the IG meets the E-FOIA Criteria
• For IG memos - A notation on the bottom of the IG memorandum of cc: IRS.gov will identify the IG as E-FOIA
• For IPUs – SERP will identify the IPU as E-FOIA in the subject line of the email forwarded to the IG coordinator
o. Abstract

Note:

Required if guidance meets E-FOIA criteria and will be posted to IRS.gov.

A summary (300 characters or less) of the IG content containing the organization and office issuing the guidance, the subject line of the guidance, effective date of the guidance and the IRM section or subsection number associated with the content
p. Does the guidance contain Official Use Only (OUO)/Sensitive But Unclassified (SBU)? Indicate if the IG contains OUO and/or SBU content
q. If E-FOIA and OUO – Have you created a redacted version of this guidance for posting to IRS.gov? Verify any OUO content is redacted in the PDF file uploaded.
r. Certify the document being uploaded is .pdf and Section 508 compliant Verify the file uploaded is in a PDF format and meets Section 508 compliance standards
s. Remove Request By Individual requesting the removal of the IG first name, last name
t. Remove Request Date Input the date the guidance should be archived from IMD Tracking System, IG website and IRS.gov
u. Remove Action Input the reason for removal/archival (drop down list)
• Remove due to Incorporation into IRM
• Remove due to Reissued interim guidance
• Remove due to Other
v. Removed due to guidance Incorporated into an IRM Identify the IRM number the guidance was incorporated into
w. Removed due to Interim Guidance Reissued Identify the IG control number of the new reissued interim guidance
x. Abstract Remove - Removed due to Other Provide the reason the guidance is no longer valid and should be removed

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