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.
IRM 1.4.50 - Interim Guidance on GM Review of Paper Case Files Prior to Approval
The purpose of this memorandum is to issue interim guidance that clarifies expectations addressed in IRM 18.104.22.168.2.5, Work Submitted for Approval/ Closure.
All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.