The Tax Exempt and Governments Entities Division of the IRS provides administrative guidance to their examiners to ensure consistent tax administration and on matters relating to internal operations. The administrative guidance can be in the form of interim guidance or directives; they don’t establish the IRS’s position on legal issues and are not legal guidance. Directives modify procedures but don’t have an expiration date and are related to a specific tax issue. Generally, interim guidance also modifies procedures published in the Internal Revenue Manual (IRM) and is effective from its issuance date until the expiration date (IRM 1.11.10.2). Directives Federal, State & Local Governments Tax Treatment of Uniforms Issued to Government Employees by Fire and Police DepartmentsPDF Interim Guidance Tax Exempt & Government Entities Interim Guidance on Letter ConsolidationPDF (02/02/2021) Interim Guidance on Tax Exempt and Government Entities Examination ProcessPDF (09/28/2020) Exempt Organizations Processing Form 1023-EZ Tax Examiner Referral Additional Information RequestsPDF (05/19/2022) Interim Guidance on Updated Procedures Relating to Direct ContactPDF (08/17/2021) Interim Guidance on Processing Adverse RulingsPDF (08/11/2021) Interim Guidance on Updated Procedures Relating to Changes in Requested Subsection/Application Form During Case ProcessingPDF (04/29/2021) Interim Guidance on Verifying Forms 8976 Were Filed and Applicable PenaltiesPDF (03/01/2021) Indian Tribal Governments Customer Assistance for Indian Tribal Governments PDF (10/15/2020) Employee Plans Cases Subject to Mandatory ReviewPDF (06/01/2022)
