This page contains interim guidance relating to instructions in IRM Part 10 currently in effect but not yet published in the Internal Revenue Manual (IRM). IRM 10.5.1 Interim Guidance on Email Encryption and Temporary Flexibility for Encrypted Emails with Taxpayers and Representatives PDF This memorandum issues temporary guidance on Email Encryption and Temporary Flexibility for Encrypted Emails with Taxpayers and Representatives and is effective as of October 31, 2023.This temporary interim guidance to IRM 10.5.1 and other listed affected IRMs will expire October 31, 2025. It supersedes the November 18, 2021, memorandum (Control Number NHQ-01-1121-0004) that expires October 31, 2023. IRM 10.5.1 Online Privacy Notices PDF An interim procedural update effective 2/26/2024 was issued to revise IRM 10.5.1 regarding online privacy notices. IRM 10.5.1 Text Messaging Privacy PDF This interim guidance, effective 4/26/2024, was issued to supersede Emergency Interim Guidance Memorandum PGLD-10-0224-0006, Text Messaging Privacy, dated 02-26-2024, to add a clarifying note from stakeholder feedback of that emergency guidance. This interim guidance revises IRMs 10.5.1, 10.8.1 and 1.15.6 regarding text messaging privacy. IRM 10.5.5 Interim Guidance: Procedures for Applying the IRC 7431(e) Notification Tracking Indicator associated with Letter 6613 PDF An interim procedural update effective 1/19/2024 was issued to revise IRM 10.5.5 regarding Procedures for Applying the IRC 7431(e) Notification Tracking Indicator associated with Letter 6613. IRM 10.10.1 Temporary Deviation from Handwritten Signature Requirement for Limited List of Tax Forms - Updated Nov. 2021 PDF Temporary Deviation from Handwritten Signature Requirement for Limited List of Tax Forms - Updated Nov. 2021. All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.