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 188.8.131.52).
Federal, State & Local Governments
Tax Exempt & Government Entities
- Extended Modification of IDR Enforcement Timelines due to COVID-19 Considerations and Resumption of Exam Activity Post July 15, 2020 (PDF) (07/07/2020)
- IDR Enforcement Timelines due to COVID-19 Considerations (PDF) (04/02/2020)
- Interim Guidance on TE/GE Taxpayer Correspondence Procedures (PDF) (08/28/2019)
- Consolidation of policy statements and delegation orders into two new IRM sections (PDF) (8/22/2019)
- Cases Affected by a Federally Declared Disaster, or Terrorist or Military Action (PDF) (3/20/2019)
- Interim Guidance on Processing Electronically Submitted Form 1023 (PDF) (01/31/2020)
- Interim Guidance on Form 1023 Case Closing Guide Sheet (PDF) (10/01/2019)
- Interim Guidance for Processing Requests for Expedited Handling of Determination Letter Requests (PDF) (03/18/2019)
- Interim Guidance for EO Determination Letter Request Processing - OFAC SDN Name Match Requirements and Development of Foreign Grants or Activities (PDF) (2/22/2019)