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.