Communications and Liaison - Part 11
IRM 11.3.3 – Interim Guidance on Consent Acceptance Period - Reissued
Government Liaison and Disclosure reissued a memo to its Area Managers and Disclosure Managers on March 24, 2011 supplementing IRM 11.3.3. The memo provides guidance regarding a change in the acceptance period for taxpayer disclosure consents. The memo expires October 1, 2011.
IRM 11.3.5 Interim guidance on Computing Fees When Providing Freedom of Information Act (FOIA) Responses on Removable Electronic Media, and Setting at $25.00 the Minimum Billing Amount Disclosure Will Charge for FOIA Responses
Governmental Liaison and Disclosure issued a memorandum to employees dated April 17, 2013, supplementing IRM 11.3.5. The memorandum provides guidance on computing fees when providing Freedom of Information Act (FOIA) responses on removable electronic media and setting minimum billing fees for FOIA responses.
IRM 11.3.28 - Interim guidance on Ex Parte Court Orders (I.R.C. §6103(i)(1))
PGLD’s Disclosure office issued a memorandum to employees supplementing IRM 11.3.28. The memo consolidates existing procedures and transmits interim guidance to Disclosure employees for processing ex parte court orders to ensure quality and consistency nationwide. The guidance is effective on July 9, 2012.
IRM 11.3.28 Interim Guidance on Mutual Legal Assistance Treaty (MLAT) Cases
Governmental Liaison & Disclosure issued a memorandum to employees on December 14, 2012 supplementing IRM 11.3.28. The memo provides guidance on processing Mutual Legal Assistance Treaty (MLAT) requests. The guidance is effective on December 14, 2012.
All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.