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This page contains interim guidance relating to instructions in IRM Part 20 currently in effect but not yet published in the Internal Revenue Manual (IRM).

IRM 20.1.1 Automatic Exemption From Penalty Administrative Relief (AEP) PDF

An IRM procedural update, effective 6/17/2026, was issued to revise IRM 20.1.1 regarding Automatic Exemption From Penalty Administrative Relief (AEP

IRM 20.1.1 Refund claims related to the COVID-19 major disaster declaration. PDF

An IRM procedural update, effective 07/27/2026, was issued to revise IRM 20.1.1 regarding refund claims related to the COVID-19 major disaster declaration.