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Part 1 - Organization, Finance, and Management

This page contains interim guidance relating to instructions in IRM Part 1 currently in effect but not yet published in the Internal Revenue Manual (IRM).

IRM 1.4.11 Field Assistance Services; Return Preparation Services
An IRM procedural update effective 01/16/2014 was issued to revise IRM 1.4.11 regarding Field Assistance Services and Return Preparation Services.

All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.

Page Last Reviewed or Updated: 19-Feb-2014