Exempt Organizations Interim Guidance
The Director, Exempt Organization, as well as the the EO Rulings & Agreements and EO Examinations Directors, periodically issue interim guidance memoranda to communicate immediate, time-sensitive, or temporary instructions to employees. These instructions are generally incorporated into the Internal Revenue Manual within one year. Below you can find the most current interim guidance arranged by date.
|IRM Section||Subject of Interim Guidance||Date of Issue|
Offer in Compromise Doubt as to Liability Procedures
|7.20.2 & 7.21.3||
Interim Guidance on Processing Form 1023-EZ
Internal Revenue Manual
Guidance for IRS employees