1.11.8 Servicewide Electronic Research Program (SERP)

Manual Transmittal

December 09, 2016

Purpose

(1) This transmits revised IRM 1.11.8, Internal Management Documents System, Servicewide Electronic Research Program (SERP).

Material Changes

(1) Editorial changes have been made throughout the IRM.

(2) IRM 1.11.8.1.2(1) f) - Added requirement to respond to SERP Feedback.

(3) IRM 1.11.8.2(3) - Added new paragraph requirement for program manager approval when adding new IRMs to SERP.

(4) IRM 1.11.8.5 - Replaced "VDN" with Alternative Text.

(5) IRM 1.11.8.5(2) - Added tables must not contain merged or split cells.

(6) IRM 1.11.8.5(3) - Clarified acceptable graphic formats.

(7) IRM 1.11.8.6.1(1) a) - Added requirement for program manager approval and notify IMD Coordinator when adding new IRMs to SERP.

(8) IRM 1.11.8.6.2(14) - Removed requirement to verify toll-free numbers contained in SERP Alerts with Office of Taxpayer Correspondence. The SERP Alert Submission Form was updated to reflect this change.

(9) IRM 1.11.8.6.2(17) - Clarified cross reference for Updating Alerts.

(10) IRM 1.11.8.6.3(4) - Revised criteria for Alerts and IPUs to remain on Priority News.

(11) IRM 1.11.8.7.1 - Removed Exception; AUR IRMs are no longer viewed by tax year.

(12) IRM 1.11.8.7.1.2(5) - Updated procedures for reissuing an IPU; updated example for Figure 1.11.8-1.

(13) IRM 1.11.8.7.1.3 (1)(b) - Added Note for linking prior year forms.

(14) IRM 1.11.8.7.1.4(6) - Updated procedures for issuing an expedited IPU.

(15) IRM 1.11.8.7.1.4 - Replaced "VDN" with Alternative Text.

(16) IRM 1.11.8.7.1.4(6) - Clarified second Note; contacting SERP management.

(17) IRM 1.11.8.7.2 - Clarified procedures for updating, or rescinding, SERP Alerts.

(18) IRM 1.11.8.8 - Added Field Collection to list of affected functions.

(19) Exhibit 1.11.8-1 - Replaced "VDN" with Alternative Text.

(20) Exhibit 1.11.8-2 - Replaced "VDN" with Alternative Text.

(21) Exhibit 1.11.8-3 - Replaced "VDN" with Alternative Text.

(22) Exhibit 1.11.8-4 - Added merged and split cells are not 508 compliant.

(23) Exhibit 1.11.8-5 - Replaced "VDN" with Alternative Text.

(24) Exhibit 1.11.8-6 - Replaced "VDN" with Alternative Text.

Effect on Other Documents

IRM 1.11.8 dated December 8, 2015 (effective January 1, 2016) is superseded. The following IRM Procedural Updates (IPUs), issued between March 24, 2016 and December 6, 2016, have been incorporated into this IRM: 16U0598; 16U0987; 16U1724.

Audience

Servicewide Tax/Policy/Program Analysts who host content on SERP.

Effective Date

(01-03-2017)

James P. Clifford
Director, Accounts Management
Wage and Investment Division

Overview

  1. This IRM provides Business Units, their employees and management with information on the electronic research source SERP (Servicewide Electronic Research Program) and customers of SERP with requirements on hosting and maintaining content.

  2. SERP is designed to provide employees with access to current IRMs, updated with interim procedural guidance, as well as reference materials. SERP provides employees with notification of IRM changes and current procedures.

    Note:

    SERP does not host all of the Service's IRMs. Visit http://serp.enterprise.irs.gov/databases/irm.dr/irms.html to identify the IRMs currently available on SERP. IRMs that are not available on SERP can be found at: http://irm.web.irs.gov/.

  3. The objectives of the SERP staff are to:

    1. Maintain a liaison with operating/functional divisions to ensure they are familiar with SERP procedures.

    2. Work with the program owners and authors who host their content on SERP to timely issue procedural updates (IPUs), Alerts and job aids.

    3. Communicate with end-users through a feedback process to ensure their needs are met.

    4. Act as liaison between authors of technical documents and end-users to ensure the information available is accurate.

    5. Provide employees with prompt access to the information required to perform their jobs.

  4. SERP provides many operating/functional divisions a research service for a variety of topics including:

    • IRMs and IRM Procedural Updates (IPUs)

    • Correspondex Integrated Data Retrieval System (IDRS) letters

    • Forms

    • Publications

    • Information Alerts

    • Job aids

    • Supplemental information documents developed by authorized submitters

    • Who/Where Information

    • Links to organizational specific portals

  5. To access SERP, go to:

Benefits to Hosting Content on the SERP Website

  1. The SERP staff creates webpages using content provided by the customer. SERP ensures content is accessible by users of adaptive technology, such as Job Access With Speech (JAWS) in compliance with Section 508 of the Rehabilitation Act (IRC 29 USC 794d).

  2. SERP receives over 75,000 visitors on a daily basis allowing the content to receive maximum exposure.

  3. SERP Web servers are among the most reliable.

Requirements for Hosting Content on the SERP Website

  1. To host content on the SERP website the content owner (see IRM 1.11.8.2, Content Owner) must:

    1. Ensure the accuracy of the information.

    2. Use SERP IPUs to issue interim updates to IRMs.

    3. Incorporate SERP IPUs into the published IRM within a year of issuance. See IRM 1.11.8.7.1(1) Note.

    4. Annually certify the content is current and accurate through the Content Certification Process. See IRM 1.11.8.11, Content Certification Process.

    5. Ensure content is kept current through Media and Publications revisions and through the IRM Procedural Update (IPU) process. See IRM 1.11.8.7, Updating Content on the SERP Website.

      Note:

      An IPU revises or corrects existing IRM information on SERP only. All other IRM formats, including the published version available to the public, will not be updated. However, if the interim guidance (i.e., SERP IPU) meets E-FOIA criteria, the IPU will be forwarded for posting on www.irs.gov.

    6. Respond to feedback using the SERP Feedback system.

  2. Authorized submitters or IRM authors are the only individuals authorized to submit content to SERP.

  3. Initiators must obtain approval from the authorized submitter. See IRM 1.11.8.3, Authorized Submitter.

Content Owner

  1. A content owner is a person who:

    1. Has technical material placed on SERP (IRM, job aid, contact listing).

    2. "Owns" the actual content.

    3. Is responsible for ensuring content is accurate and current by issuing interim guidance and annual updates.

    4. Provides a response to SERP Feedback.

  2. Placing material on SERP is optional for various business units. If placing material on SERP, the content owner must consent to SERP requirements. See IRM 1.11.8.1.2, Requirements for Hosting Content on the SERP Website.

  3. The IRM program manager must approve the posting of IRMs not currently on SERP. The IMD Coordinator will be copied on any email solicitations to add IRMs.

  4. Only Authorized Submitters can submit requests for changes to content on SERP. See IRM 1.11.8.3, Authorized Submitter, for more information about becoming an Authorized Submitter.

  5. Any changes (temporary or permanent) to the actual ownership of the content must be reported to SERP via the *CTR ODN SERP SECT mailbox.

  6. A resource for information is the SERP Author Resources Page. The Author Resources Page contains:

    • Current news related to SERP

    • SERP Submission Form and User Guide

    • Extensible Markup Language (XML) References such as XML Instructions, Frequently Asked Questions (FAQs), and the Quick Reference Guide

    • SERP References such as SERP contact info, the SERP email address, and the Authorized Submitter Form

    • SERP Feedback References such as the Author/Content Owner Instructions and a Quick Reference Guide for Feedback Responses

    • IRMs that are pertinent to the SERP process and regulations

    • Links to other useful websites

Authorized Submitter

  1. An authorized submitter is a person who is authorized to submit content changes or additions to SERP. IRM authors as well as their direct managers and senior analysts are automatically considered authorized submitters. See IRM 1.11.8.7, Updating Content on the SERP Website. An authorized submitter is not the same as the approving official. These individuals are not automatically the official authorized to approve content changes. Contact your program lead for your organization to determine who is authorized to approve IPUs or other content changes posted on SERP.

    Note:

    Organizations have the option to designate additional authorized submitters as needed.

  2. Only authorized submitters can request to have new information posted on SERP or to change existing information.

  3. New IRM authors or program owners needing to issue Alerts or IPUs must contact SERP staff to provide their user profile information shown below, before they can use the Submission Form.

  4. An email should be sent to *CTR ODN SERP SECT containing the following information:

    • Your name as it should appear on the Alert or IPU

    • Your SEID

    • Your Org Symbols

    • Your BOD (W&I, SBSE, etc.)

    • Your business telephone number


    In addition:

    • IRM Authors must include:

      • The IRM(s) for which you are responsible

      • The name of your IMD coordinator

    • Alternate Authors or Program Owners must include:

      • IRM(s) or Program(s) for which you are responsible

      • Manager Name

      • Manager Title

      • Your manager must forward an email to the SERP staff approving you to submit Alerts or IPUs for the IRM or program you have listed

  5. Once added, any changes/updates (temporary or permanent) to an authorized submitter's information can be made by the employee, and must be reported to SERP via an email sent to *CTR ODN SERP SECT. The email should contain the information shown above.

SERP IRM Author Roles and Responsibilities

  1. SERP IRM authors must adhere to the following policies:

    For See
    IRM Authoring IRM 1.11.2, Internal Revenue Manual (IRM) Process
    IRM Clearance IRM 1.11.9, Clearing Internal Management Documents (IMDs)
    IRM Publishing IRM 1.11.5, Publishing Internal Management Documents (IMDs)
    IPU Clearance and Approval IRM 1.11.10, Interim Guidance Process
  2. In addition, SERP IRM authors must ensure:

    1. The current Arbortext IRM Authoring Software is used to develop and edit IRM procedures. See IRM 1.11.2, Internal Revenue Manual (IRM) Process.

      Note:

      Contact your Internal Management Document (IMD)/IRM Coordinator for software training. Visit the Knowledge Services Help Desk at http://xmlhelpdesk.web.irs.gov for answers to Frequently Asked Questions or call (202) 317-3443 with any questions/problems.

    2. IRM procedures are correct and do not contradict existing procedures, processes or laws. See IRM 1.11.2, Internal Revenue Manual (IRM) Process.

    3. All procedures/instructions included in the IRM reflect the current operating environment and business practices.

    4. Local procedures are not used unless authorized by Headquarters, (e.g., memos, desk guides). See IRM 1.11.2.2.3, Local Procedures.

      Note:

      Local procedures that affect the public must be posted in the Electronic Reading Room on www.irs.gov.

    5. The Publishing and Clearance process must be followed. See IRM 1.11.5, Publishing Internal Management Documents (IMDs), and IRM 1.11.9, Clearing Internal Management Documents (IMDs).

      Caution:

      SERP is not a substitute for published IRM revisions. IRM Procedural Updates (IPUs) on SERP are not intended for IRMs that have not been published in the last 12 months. Do not submit entire IRM updates to SERP.

    6. Procedures meet plain language standards and must not duplicate other IRM procedures.

    7. The changes are shared with IRM authors whose IRM sections may be affected by the new guidance.

    8. Content is evaluated and identified, where appropriate, as meeting E-FOIA criteria. A SERP E-FOIA Decision Tool is available to assist IRM authors in determining whether E-FOIA applies to any of their changes. More information can be found at Freedom of Information Act (FOIA) (5 USC § 552(a)(2)(C)).

    9. IRM procedural updates (IPUs) are reviewed and approved in accordance with IRM 1.11.10, Interim Guidance Process.

    10. Graphics adhere to Section 508. See IRM 1.11.8.5, Writing Section 508 Compliant Content.

    11. References/cross-references made to other items are kept up-to-date.

    12. All Official-Use-Only (OUO) information is properly tagged.

    13. Reference citations for citing law (e.g., United States Code, Code of Federal Regulations, Revenue Procedures, Revenue Rulings, etc.) are correct; refer to IRM 1.11.2.5.8.2, Citing Legal Sources, and Exhibit 1.11.8-7, Citation Standards, for examples of reference citations.

      Note:

      IRM Authors can obtain the latest published IRM from the Electronic Publishing website through the IRM Numerical Index at http://publish.no.irs.gov/pubsys/irm/numind.html. Use this file to update for the next revision.

      Reminder:

      If an IPU is issued during the time when the IRM is sent to Publishing and when it is effective and posted on SERP, ensure the information from the IPU is incorporated into the SERP IRM after the published version is effective.

  3. A resource for information is the SERP Author Resources Page. The Author Resources Page contains:

    • Current news related to SERP

    • SERP Submission Form, User Guide, and Training

    • XML References such as XML Instructions, FAQs, and the Quick Reference Guide

    • SERP References such as SERP contact info, the SERP email address, and the Authorized Submitter Form

    • SERP Feedback References such as the Author/Content Owner Instructions and a Quick Reference Guide for Feedback Responses

    • IRMs that are pertinent to the SERP process and regulations

    • Links to other useful websites

New IRM Authors

  1. New IRM authors must:

    1. Complete an Online 5081 (OL5081) in order to provide responses to SERP Feedback regarding your IRM.

      Note:

      Select TEST USER SERP-INT-MB03070_Feedback (SERP) through the Online 5081 application.

      See IRM 1.11.8.10, SERP Feedback Application - Author/Content Owner Responsibilities.

    2. Read the SERP Submission Form User Guide before using the SERP Submission Form application to submit updates regarding their IRM. See IRM 1.11.8.7.1, Updating IRMs through a IRM Procedural Update (IPU).

    3. Participate in the annual IRM certification to ensure current and accurate information is being hosted on SERP. See IRM 1.11.8.11, Content Certification Process.

    4. Follow IRM 1.11.8.4, SERP IRM Author Roles and Responsibilities.

Writing Section 508 Compliant Content

  1. All content hosted on SERP must be compliant with Section 508 (e.g., IRMs, Alerts, job aids, etc.). This ensures all information on the SERP website is accessible by users of adaptive software (i.e., visually impaired).

  2. Tables must be structured as follows:

    • Hyper Text Markup Language (HTML)/XML format must contain the appropriate Section 508 compliant tags.

    • Tables received in a Word format must be structured in order to facilitate the addition of the Section 508 tags.

    • Tables must contain at least one header row (unless table is used only for alignment) with no embedded (sub-) headers, columns or rows.

    • Tables must not contain merged or split cells.

  3. Graphics (including images and/or screen captures) must be in one of the following formats:

    • Tagged Image File Format (.tif)

    • Graphic Interface Format (.gif)

    • Joint Photographic Experts Group (.jpg)

    • Portable Document Format (.pdf)

    Reminder:

    Although SERP accepts the four formats listed above, graphics in the SERP IRM can only be .gif or .pdf format. Publishing will only accept PDF graphics and professionally prepared TIF files. See IRM 1.11.2.5.7, Using Graphics.

    Note:

    To be compliant with Section 508, all IRM graphics must include an Alternative Text (line-by-line text). Line-by-line text may be used in lieu of graphics. See Exhibit 1.11.8-1 through Exhibit 1.11.8-7.

    Note:

    Include the appropriate Section 508 alternative text tags or text alternative. See Exhibit 1.11.8-6, Example of a Computer Screen Display with a Compliant Alternative Text (Meets Section 508 Requirements).

  4. All .pdf files must meet Section 508 compliance before forwarding to SERP. The steps to verify 508 compliance of a .pdf file are:

    1. Click on View

    2. Click on Tools

    3. Click on Accessibility

    4. Click on Full Check

    5. Click on Start Checking

    6. If there are problems, click on OK to view the Accessibility Report

  5. Refer to the Information Resources Accessibility Program (IRAP) website or the Alternative Media Center (AMC) for more information on Section 508.

Adding Content to the SERP Website

  1. Submitters must follow the instructions listed in the following subsections for the type of content adding to the SERP website.

Adding IRMs

  1. To post an IRM currently not on SERP, the IRM author must:

    1. Obtain approval from your program manager.

    2. Inform your organization’s IMD Coordinator.

    3. Contact the SERP staff and request the IRM be added to the SERP website via email to *CTR ODN SERP SECT.

    4. Follow the instructions in IRM 1.11.8.3, Authorized Submitter, to notify SERP if someone other than the IRM author will be submitting Alerts or updating the IRM.

    5. Complete an Online 5081 to gain access to the SERP Feedback system in order to provide responses to SERP Feedback regarding your IRM.

      Note:

      Select TEST USER SERP-INT-MB03070_FEEDBACK(SERP) through the OL5081 application.

      See IRM 1.11.8.10, SERP Feedback Application - Author/Content Owner Responsibilities.

  2. After a SERP approved IRM is published, the SERP staff downloads the IRM files directly from the Electronic Publishing website and converts the files to HTML for posting to SERP. This is transparent to IRM Authors.

  3. Upon completion of the above, the SERP staff notifies the author that the IRM is posted on SERP.

Adding Alerts

  1. An Alert presents information that does not change current procedures or guidelines in the IRM.

  2. An Alert must not contain procedures or instructions to staff that affect the public, which are not already posted on www.irs.gov in the Electronic Reading Room.

  3. Use Alerts to notify users of system problems, changes, and information (e.g., disaster assistance information) that do not require an IRM procedure/instruction change.

  4. Secure necessary approvals for information provided in the Alert, if required. Input the “Approving Official” name and “Title” as applicable. Contact your program lead for your organization to determine who is authorized to approve Alerts or other content changes posted on SERP.

    Note:

    Alerts that request expedite posting must have managerial approval.

  5. You must first be added to the SERP database before you can submit an Alert request. Instructions on how to gain access can be found in the SERP Submission Form User Guide as well as in IRM 1.11.8.3, Authorized Submitter.

  6. Complete and submit an Alert request by accessing the SERP Submission Form, and selecting the 'New Alert' link on the navigational bar.

  7. Detailed instructions can be found on the tab titled 'New Alert' in the SERP Submission Form User Guide.

  8. Once completed, click 'Save' to activate the 'Submit' button and the 'Add File' button, assign the record a temporary tracking number, add the record to your list of ACTIVE records on the MY INPUTS page, and allow you to create an email to send to an approver/reviewer or co-worker.

  9. If you need to attach a file, upload your attachment(s) by clicking the 'Add File' button and select the applicable file. This includes graphic files, Word files, .pdf, Excel spreadsheets, etc. If more than one file needs to be submitted, repeat the 'Add File' steps.

  10. Click ‘E-mail’ and an email will open. You can send this email to an approver/reviewer or other co-worker needing to look at this Alert before submitting it to be posted.

    Note:

    Alerts that request expedite posting must have managerial approval.

  11. Address the email to the appropriate parties.

  12. The subject line is auto populated with the Alert’s temporary tracking number. You may add to the subject if necessary.

  13. The body of the email will include a link to the Alert record. If your organization requires review of the Alert submission prior to sending it to SERP, your recipients can view the record and the attachments; however, they cannot make changes to this record or the attachments. If they need to make changes to the Alert or the attachments one of the following actions will need to be taken:

    • You attach a Word document with the Alert content to the email and/or the uploaded documents to the email for the recipient to edit.

    • The recipient copies and pastes the items needing to be changed from the record view into the email.

    • The recipient opens the uploaded files from the links in the record view and saves them to their desktop for editing. Once edited, the recipient will need to attach the changed items to the email and return it to you to make the changes before submitting the Alert for posting.

  14. When you are ready to submit your Alert to SERP, you will click the 'Submit' button. The 'Submit' button will perform a validation on your input and produce an error message indicating if any items have been missed. On most messages you must click ‘OK’ to close the message, and then go back to the missing item and input the information before the form can be submitted. The following are possible validation messages you could receive:

    • "Please enter a Subject"

    • "Please select the Audience"

    • "You did not answer the question - Was this Alert the result of SERP feedback?"

    • "Enter Feedback Control Number"

    • "No portals have been checked. Select OK to continue Submit or Cancel"

    • "Please select the Master File"

    • "You are responsible for obtaining all approvals needed for this Alert"

    Note:

    Incomplete forms could delay the posting of the Alert. See IRM 1.11.8.9, Time Frames for Posting to SERP.

  15. When all inputs have been validated a warning box will display stating; "Submission will be posted within 48 hours; Are you sure you want to submit the form?" If you click 'OK':

    • The temporary tracking number is removed and the record is assigned the posting number.

    • The record is moved to your list of SUBMITTED records on the MY INPUTS page.

    • The record and any attachments are submitted to the database for SERP to process and post to the website.

  16. If you click 'Cancel' a message will display, "The form will remain under My Inputs as Active" , click ‘OK’ and you are returned to your ‘Saved’ form.

  17. If a prior Alert needs to be updated with new information, or “rescinded”, see IRM 1.11.8.7.2, Updating Alerts.

SERP Alerts with Disaster Criteria
  1. All SERP Alerts with disaster criteria must be coordinated with the Disaster Program Office to prevent duplication and assure consistency. Disaster criteria may include one or more of the following words:

    • Disaster

    • Emergency

    • Federal Emergency Management Agency (FEMA)

    • Fire

    • Flooding

    • Hurricanes

    • -O Freeze

    • -S Freeze

    • Severe Storms

    • Tornadoes

    • Tragedy

  2. Employees issuing SERP Alerts with disaster criteria must contact a Disaster Program Office senior analyst listed on the National Disaster Assistance Coordinators website. When completing the SERP Alert Submission Form, in the "Notes/Special Instructions for the SERP Staff" you must advise the SERP staff under which topic listed below, to place the Alert.

    • Hurricanes

    • Severe Storms

    • Other Disaster/Emergency Relief

Adding Homepage Items

  1. The primary purpose of the SERP Homepage is to post daily IRM Updates, Alerts, Priority News and miscellaneous SERP topic updates.

  2. The SERP Homepage can also be used to provide users with brief information, which does not require an Update or Alert.

    Example:

    The Technical Communication Team has redesigned its website. Check out the additional features.

  3. To submit items for the Homepage, an authorized submitter can send a written request via email to *CTR ODN SERP SECT.

  4. Unless otherwise specified, SERP Homepage items run for one day. Upon request, a SERP Homepage item may be moved to the Priority News where it can remain for a period of 14 calendar days. If there is a need for a Priority News item to remain for more than 14 calendar days, include a justification with your request.

Adding Content to SERP

  1. To submit a request to add content (other than an Alert or IPU), an authorized submitter can send the request via email to *CTR ODN SERP SECT. A member of the SERP staff will contact you to discuss the details. For information on submitting Job Aids, see IRM 1.11.8.6.5, Adding Job Aids.

  2. If approved, the SERP staff provides the content owner with SERP requirements and, upon concurrence, places the content on SERP.

  3. Items can only be added by the program owner or designated authorized submitter.

    Note:

    It is the content owner’s responsibility to ensure that the content has been properly cleared according to all organizational and IRM requirements.

  4. The SERP staff notifies the content owner once the content has posted to SERP.

Adding Job Aids

  1. A job aid may be an exhibit, a job aid, a Technical Communications Document (TCD), or a document used as training material.

    Note:

    All procedural/instructional information, or "instructions to staff" , must exist in the published IRM or in official interim guidance (IPU).

  2. Do not include local procedures in a job aid. See IRM 1.11.8.4(2)d), SERP IRM Author Roles and Responsibilities.

  3. Prepare all job aids (e.g., exhibits, charts, graphs) in a "user friendly" HTML, Word or .pdf format.

    Note:

    All .pdf files must meet Section 508 compliance before forwarding to SERP. See IRM 1.11.8.5, Writing Section 508 Compliant Content, for more information.

  4. Graphics created with other software packages (e.g., PageMaker, Visio, etc.) must be converted to a *.tif, *.gif, *.pdf, or *.jpg format and contain the appropriate Section 508 alternative text tags or have a text alternative.

  5. Job aids must contain an IRM reference and be approved by the responsible IRM author/analyst.

  6. Locally prepared job aids must be submitted to the appropriate Business Operating Division (BOD) analysts for approval.

  7. IRM authors must review and update existing job aids with current IRM references each time procedures change in the IRM.

  8. Items can only be added by the program owner or designated authorized submitter.

    Note:

    It is the content owner’s responsibility to ensure that the content has been properly cleared according to all organizational and IRM requirements.

  9. Submit job aids via email to *CTR ODN SERP SECT. A member of the SERP staff will contact you to discuss the details.

  10. If approved, the SERP staff provides the content owners with the SERP requirements and, upon concurrence, places the content on SERP.

  11. Items can only be added by the program owner or designated authorized submitter.

Updating Content on the SERP Website

  1. This section provides instructions to IRM authors and authorized submitters for updating IRMs posted on SERP, Alerts, and other content.

  2. Updating content on SERP ensures the most current information is provided to users and requires proper clearance according to all organizational and IRM requirements.

  3. Content on SERP must be annually certified as current and accurate.

  4. IRM Authors must use IRM Procedural Updates (IPUs) to issue interim guidance. If the program owner uses interim guidance memoranda, they must issue a corresponding IPU to ensure the revised procedures are accessible to SERP users.

Updating IRMs through an IRM Procedural Update (IPU)

  1. An IPU revises or corrects existing IRM information on the SERP IRM only. All other IRM formats, including the published version available to the public, will not be updated automatically.

    Note:

    If the author identifies an IPU as meeting E-FOIA through the IPU Submission Form, it will be forwarded for posting in the Electronic Reading Room on www.irs.gov. The SERP staff prepares a Content Publishing Request and a Word version of the IPUs changes; then, this information is forwarded to the appropriate IG/IMD coordinator for processing and forwarding to SPDER for posting to the Electronic Reading Room. More information on E-FOIA can be found at Freedom of Information Act (FOIA) (5 USC § 552(a)(2)(C)) and in IRM 1.11.10.3, Interim Guidance Requiring FOIA Compliance.

  2. IRM authors who issue interim guidance through the IPU process are required to incorporate the guidance into the published copy of the IRM (through Media and Publications) within one year of the date of the IPU. Refer to the policy and procedures set by the Office of Servicewide Policy, Directives and Electronic Research (SPDER) in IRM 1.11.2, Internal Revenue Manual (IRM) Process and IRM 1.11.10.2, Interim Guidance Definition and Use.

    Note:

    If an IPU is not incorporated into the published version of an IRM within one year, the IRM may be removed from SERP. See IRM 1.11.8.7.1.2, Reissuing IPUs (Interim Guidance).

  3. IRMs are posted to SERP based on the IRM's Effective Date and not the IRM's published date. Authors can issue an IPU for an IRM as soon as the new revision of the IRM has posted on SERP.

    Example:

    IRM 21.1.1 is effective on 10/01/14. The author can submit an IPU to SERP anytime after the new revision (effective date 10/1/14) for IRM 21.1.1 has posted on SERP.

  4. SERP’s IRM retention system allows you to access all versions of the IRM with the corresponding dates for each IPU and any IRM revisions published by Media & Publications. Users can view IPUs by the calendar year the IPU was issued.

    Note:

    More information on researching IPUs through the retention system can be found on the Researching IRMs and IPUs tutorial located on the Learning Tab on the SERP website.

  5. When issuing an IPU the author needs to obtain concurrence by reviewers, approval by management or responsible designated official, use the IRM Authoring software (Arbortext Editor) to revise the IRM file, and finally complete the SERP IRM Update Submission Form to submit the IRM update to SERP. See IRM 1.11.8.7.1.1, Issuing an IPU (Interim Guidance).

Issuing an IPU (Interim Guidance)
  1. SERP IPUs are a form of interim guidance. IPUs must follow the interim guidance procedures as stated in IRM 1.11.10.7, SERP IPUs.

    Note:

    An IPU cannot be “rescinded”; if you are removing temporary guidance, please submit a new IPU even if the intent is to revert to prior instructions.

  2. To update the IRM on SERP through an IPU:

    1. Revise your IRM in the IRM Authoring software (Arbortext Editor). See IRM 1.11.8.7.1.3, IRM Authoring Tool - Updating Your IRM XML File for IPU Submission.

    2. Authors should follow their organizational/office internal instructions for obtaining approval for the change being made.

    3. Obtain approval and concurrence of the changed procedural content. Follow procedures in IRM 1.11.10.7.1, Clearance and Approval of SERP IPUs.

    4. Determine if any of the changes within the updated file meet E-FOIA criteria using the SERP E-FOIA Decision Tool located within the SERP Submission Form, New Update.

      Note:

      The E-FOIA decision tool is a resource to aid in making a proper FOIA determination. Instructions to employees that affect a member of the public must be electronically available to the public in accordance with the Freedom of Information Act (FOIA) 5 USC § 552(a)(2)(C). IRM 11.3.7, Freedom of Information Reading Room Operations, provides additional information on the law.

    5. Complete and submit an IPU request by accessing the SERP Submission Form and selecting the 'New Update' link on the navigational bar. See IRM 1.11.8.7.1.4, SERP IRM Procedural Update (IPU) Submission Form, for specific information about completing the form.

  3. For editorial corrections (e.g., grammatical, spelling, punctuation and broken links), an IPU is not required. Contact the SERP Office directly to make corrections via email at *CTR ODN SERP SECT.

  4. Documentation of the IRM changes including the approval of the changes and any significant comments received from reviewers must be retained for historical record keeping purposes. The author should save a .pdf file of the track changes and/or emails documenting the approvals.

Reissuing IPUs (Interim Guidance)
  1. IPUs (interim guidance) must be incorporated into a published copy of the IRM (through Media and Publications) within one year of the date of the IPU. IRMs that are not published within one year of the date of the IPU may be removed from SERP.

  2. In rare instances and for continuity of operations, IPUs must be reissued. The re-issuance of an IPU requires management approval and the approval of the Director of SPDER.

  3. Examples warranting re-issuance include:

    1. Pending legislation, NTEU negotiations, rulings or guidance from Counsel impacting the IRM

    2. Filing season IRM publishing delays

    3. Delays in resolving issues that surfaced during the IRM clearance process

  4. The author or IMD coordinator must obtain approvals by management and the Director of SPDER:

    1. Email a request for approval to reissue the IPU(s) to the author’s manager (or higher level manager as designated within the author's business unit).

    2. After management approval, forward the email containing managerial approval to the Director of SPDER at *SPDER with a copy to *CTR ODN SERP SECT requesting approval to reissue the IPU(s). Copy the IMD Coordinator on the email to SPDER.

    3. Include the following information in both emails:

      1. The subject, IPU number, and the affected IRM number/title from the IPU(s) you wish to reissue

      2. Attach a copy of, or link to, the existing IPU(s)

      3. Explain the reason(s) for the reissuance

      4. Specify the estimated date the IRM will be published

  5. If the request is approved by both management and the Director of SPDER, the issuing organization will:

    1. Forward the approval to the SERP mailbox, *CTR ODN SERP SECT.

    2. Review the changes listed in the original IPU to determine if they are all still valid. If any have subsequently been updated, they will not be revalidated.

    3. Update ONLY the Material Changes in the XML file to reflect the reissued IPU(s). (See Figure 1.11.8-1) Do not update any dates in the XML file. The text of the Material Changes should list each of the changes from the original IPU which are being revalidated. Each entry should state "Revalidating changes issued with IPU X issued Y for IRM Z. These procedures will be incorporated into a published copy of the IRM by mm-dd-yyyy" followed by the change that is being revalidated. (X = original IPU number, Y = date of the original IPU, Z = the part, chapter and section affected by the original IPU, and mm-dd-yyyy = the date that the IRM will be republished.) If you have multiple IPUs being reissued, list each one separately in the Material Changes.

      Figure 1.11.8-1

      This is an Image: 50463075.gif

      Please click here for the text description of the image.

    4. Prepare one new IPU with a new date to include all IPUs being reissued:

      1. The new IPU will be given a new control number

      2. The subject line of the new IPU should be "Revalidating IPUs"

      Note:

      Only one new IPU should be created to include all IPUs that are being reissued.

    5. If necessary, clear the IPU through affected offices and Specialized Reviewers per IRM 1.11.9.4, Specialized Reviewers.

    6. Submit the IPU using normal procedures, specifying in the "Notes/Special Instructions for the SERP Staff" section of the submission form that this is a reissued IPU.

  6. Reissuing interim guidance is not encouraged. Management should make it a priority to incorporate the new guidance into the IRM before the one year expiration date.

IRM Authoring Tool - Updating Your IRM XML File for IPU Submission
  1. To issue a SERP IPU, use the current IRM Authoring Tool to make your changes. Take the following actions:

    1. Use the "Change Tracking" feature in the IRM Authoring Tool to indicate your revisions. Change tracking will allow the changes to display highlighted in yellow after the SERP staff processes the IRM file. The date highlighted in yellow at the top of a subsection reflects the date of the last update received from the author. Highlighting of previously updated text is removed.

    2. Use Citation tags in the IRM Authoring Tool software to identify links to IRMs, Forms, Publications, Documents, Computer Paragraph (CP) Notices, Letters, etc. Follow the IRM Citation Standards in Exhibit 1.11.8-7. For cross-references to IRM subsections within the same IRM use the seealso tag in the IRM Authoring Tool software.

      Note:

      The IRM Authoring Tool software will automatically generate a link to the most recent year or revision available in the Product Catalog. To link to a prior year revision of a Form, Publication, Letter, etc. you must insert an “anchor” tag and use the URL for the applicable revision/year.

    3. Update the Manual Transmittal (MT) via the change tracking feature to document substantive procedural changes in your IRM.

    4. Change Purpose to: This transmits revised IRM X.X.X, Chapter title, Section title.

    5. Update the Material Changes with a brief, but thorough description and the entire IRM reference where the change occurred. Refer to IRM 1.11.2.6.1.3, Manual Transmittal Material Changes, for the appropriate formatting.

      Example:

      IRM 21.6.3.5(7) - Clarified the use of the Form 8913 to figure the credit or refund when using the actual or estimation method.

      Note:

      SERP will input the IPU number and date of the IPU at the beginning of each material change paragraph based on the referenced IRM subsection.

      Reminder:

      The Material Changes should start from scratch and list all of the significant changes made since the IRM was last published. All of the prior IRM version's Material Changes must be deleted. The first IPU change should appear in paragraph 1 of the Material Changes.

    6. Do not update the MT Date. The SERP staff will edit this date before uploading to the IRM on SERP.

    7. To change the affected subsection date, using the change tracking feature, delete the entire date, including the parentheses on each subsection being changed. Then, enter (MM-DD-YYYY) after the date that is being changed, being sure to include the parentheses.

      Note:

      Subsection dates must be inside of parentheses.

      See Figure 1.11.8-2

      Figure 1.11.8-2

      This is an Image: 50463073.gif

      Please click here for the text description of the image.

    8. Update the Effect on Other Documents to indicate that this IRM supersedes the last published IRM and add the IPU(s) issued along with the issuance date(s). See IRM 1.11.2.6.1.4, Effect on Other Documents and IRM 1.11.7.2.3.2(5) Updating the Manual Transmittal when Issuing an IPU.

      Example:

      When the first IPU is issued for the IRM, enter the following text: IRM X.X.X dated [enter MT Date of last published IRM] (effective [enter Effective Date of last published IRM]) is superseded.

      Example:

      When the next IPU is issued for the IRM, enter the following text: IRM X.X.X dated [enter MT Date of last published IRM] (effective [enter Effective Date of last published IRM]) is superseded. The following IRM Procedural Update (IPU), issued on [enter date of first IPU], has been incorporated into this IRM: [enter IPU control number].
      IRM 4.19.10 dated December 6, 2014 (effective January 1, 2015) is superseded. The following IRM Procedural Update (IPU), issued on May 22, 2015, has been incorporated into this IRM: 15U1108.

      Example:

      When subsequent IPUs are issued for the IRM, enter the following text: IRM X.X.X dated [enter MT Date of last published IRM] (effective [enter Effective Date of last published IRM]) is superseded. The following IRM Procedural Updates (IPUs), issued from [enter date of first IPU] through [enter date of last IPU], have been incorporated into this IRM: [enter IPU control numbers].
      IRM 3.12.3 dated October 11, 2014 (effective January 1, 2015) is superseded. The following IRM Procedural Updates (IPUs), issued from January 11, 2015 through September 17, 2015, have been incorporated into this IRM: 15U0116, 15U0187, 15U0277, 15U0294, 15U0378, 15U0512, 15U0693, 15U0854, 15U0957, 15U1136, 15U1173, 15U1330, 15U1511, 15U1518, and 15U1598.

      Reminder:

      Each time an IPU is issued, the Effect on Other Documents should be updated to add the IPU control number(s) and update the date that the last IPU was issued.

  2. Attach the revised IRM XML file using the "Add File" button, which is activated by clicking the "Save" button, when completing the SERP Submission Form application for posting on SERP.

    Note:

    Authors may need to maintain two separate IRM files during the period when the analyst is making changes to the current year IRM and also updating for the upcoming annual IRM revision.

  3. After processing, SERP will return the XML file back to the author via email with the changes tracked. It is the authors responsibility to accept all of the tracked changes in the XML file once it has been returned.

SERP IRM Procedural Update (IPU) Submission Form
  1. The SERP Submission Form is used to document information about an IPU and to assist the IRM author in determining whether the Update meets E-FOIA criteria, in accordance with IRC 5 USC 552(a)(2)(C).

  2. You must first be added to the SERP database before you can submit a New Update (IPU) request. Instructions on how to gain access can be found in the SERP Submission Form User Guide as well as in IRM 1.11.8.3, Authorized Submitter.

  3. With each IPU, the authorized submitter will:

    1. Access the SERP IPU Submission Form by going to the Submission Form Author Resources page on the SERP website and clicking on the “SERP Submission Forms” link. You will automatically be logged into the SERP Submission Form application, then click on the 'New Update' link on the navigational bar.

    2. Complete all the fields in the submission form. Detailed instructions can be found on the tab titled 'New Update' in the SERP Submission Form User Guide. Completion includes determining if the changes affect taxpayers and FOIA applies. See 5 USC § 552(a)(2)(C). The SERP E-FOIA Decision Tool can also be used as a resource.

      Note:

      If the IRM author determines the IPU meets E-FOIA criteria, SERP will create a second IPU for E-FOIA purposes, which includes only the identified changes that meet E-FOIA. This E-FOIA IPU will be sent to the organization's IG Coordinator for posting to www.irs.gov.

  4. After completion of the form, click "Save" to activate the "Add File" button, the "Submit" button and the Email button. Clicking the Save button will also assign the record a temporary tracking number, add the record to your list of ACTIVE records on the MY INPUTS page, and allow you to create an optional email to send to an approver/reviewer or co-worker.

  5. Be sure to attach your XML file. To upload your attachment(s) click the "Add File" button and select the applicable file. This includes graphic files, Word files, .pdf, Excel spreadsheets, .xml, etc. If more than one file needs to be submitted, repeat the "Add File" steps.

    Note:

    When submitting graphics with your .xml file, be sure to include the graphic “file filename” and attach a clean copy of the graphic in .pdf or .gif format. Do not submit change pages as a graphic.

    Reminder:

    Graphics must include an Alternative Text to be 508 compliant. See IRM 1.11.8.5(3), Writing Section 508 Compliant Content.

  6. Before you submit your IPU to SERP, your changes should be reviewed and approved by the approving official. See IRM 1.11.10.7.1, Clearance and Approval of SERP IPUs. The submission form allows you to email a link to the form and the attached .xml to an approver/reviewer or other co-worker prior to submission. To email your IPU changes you can attach the .xml file or a word document of the changes. The draft IPU is retained in the MY INPUTS page and will not be submitted to SERP until the submit button is clicked. The link in the email will also allow recipients to track the progress of the Submission Form.

    Note:

    Documentation of the IRM changes including the clearance/approval of the changes and any significant comments received from reviewers must be retained for historical record keeping purposes. The author and/or the program manager or designee should save a .pdf file of the track changes and/or emails documenting the approvals.

    Note:

    If an IPU needs to be expedited through the SERP process (posted more quickly than the normal processing time frame), contact SERP management directly to provide justification and authorization from the Program Manager.

    1. Click "Email" and an Outlook email will open.

    2. Address the email to the appropriate parties.

    3. The subject line is auto populated with the IPU's temporary tracking number. You may add to the subject if necessary. You may also add attachments or other content to the email.

    4. Click "Send" as normal

  7. The body of the email will include a link to the IPU record. If your organization requires review of the IPU submission prior to sending it to SERP, your recipients can view the record and the attachments, however, they cannot make changes to this record or the attachments. If they need to make changes to the IPU or the attachments one of the following actions will need to be taken:

    • You attach a word document with the IPU content to the email and/or the uploaded documents to the email for the recipient to edit.

    • The recipient copies and pastes the items needing to be changed from the record view into the email.

    • The recipient opens the uploaded files from the links in the record view and saves them to their desktop for editing. Once edited they will need to attach the changed items to the email and return it to you to make the changes before submitting the IPU for posting.

  8. When you are ready to submit your IPU to SERP, you will click the "Submit" button. The "Submit" button will perform a validation on your input and produce an error message for any items that have been missed. On most messages you must click "OK" to close the message, and then go back to the missing item and input the information before the form can be submitted. The following are possible validation messages you could receive:

    • "Please enter a Subject"

    • "Please select the Audience"

    • "You did not answer the question - Was this IPU the result of SERP feedback?"

    • "Enter Feedback Control Number (if applicable)"

    • "You did not answer the question - Does the information contain a toll-free telephone number?"

    • "You did not answer the question - Did you get approval from The Office of Taxpayer Correspondence?"

    • "Please select the Master File"

    • "You are responsible for obtaining all approvals needed for this IPU"

    Note:

    Incomplete forms or attachments could delay the posting of the IPU. See IRM 1.11.8.9, Time Frames for Posting to SERP.

  9. When all inputs have been validated, a warning box will display stating: "Submission will be posted within 48 hours; Are you sure you want to submit the form?" If you click "OK" :

    • The temporary tracking number is removed and the record is assigned the posting number.

    • The record is moved to your list of SUBMITTED records on the MY INPUTS page.

    • The record and any attachments are submitted to the database for SERP to process and post to the website.

  10. If you click "Cancel" a message will display, "The form will remain under My Inputs as Active" , click "OK" and you are returned to your "Saved" form.

Updating Alerts

  1. If a prior Alert should be updated with new information, the Alert must be revised and show the new information highlighted in yellow. SERP does not allow supplemental Alerts with a reference to a prior Alert. All information must be contained in one Alert.

    Note:

    If the original Alert is over 1 year old, the Alert must be rescinded and then reissued as a new Alert.

  2. To revise or rescind an Alert, send an email request to: *CTR ODN SERP SECT.

  3. Notate in the email, the current Alert number and applicable information. If the Alert is being revised, include the updated content with the email.

Updating All Other Content

  1. To update all other content, submit revisions to SERP via email to: *CTR ODN SERP SECT.

  2. The SERP staff notifies the content owner once the content posts to SERP.

Google Workplace Alerts and How to Subscribe

  1. Workplace Alerts enable users to monitor topics of interest on the SERP website by receiving search results for these topics via email when an update occurs.

  2. Users can choose the topics they wish to receive Workplace Alerts for by inputting search terms on the "Alerts Sign-up" screen. When accessing the "Alerts Sign-up" screen you will be prompted for a user name and password which is the same user name and password you use to login everyday.

  3. The Google search appliance will send the user an email whenever it finds new or changed documents matching their search terms. The email contains a batch of result listings. Clicking any result listing in a Workplace Alert email displays the relevant document.

  4. SERP has created acronyms to aid users in receiving exact results for updates to IRMs, SERP Alerts and specific pages on SERP. You will find lists of acronyms on the Acronyms for Workplace Alerts page.

  5. Instructions for subscribing are located on the Google Training Tutorial on the Sign-up page.

SERP Numbering Scheme and Function Identification

  1. Upon submission, Alerts and IPUs are given a unique control number.

    • The first two digits represent the calendar year.

    • The third character, A or U, indicates whether it's an Alert (A) or an IPU (U).

    • The remaining numbers represent the SERP control number.

  2. To quickly identify whether an Alert or IPU is relevant, SERP uses the following codes to identify the affected function.

    Function Code
    Accounts Management AM
    Compliances Services C
    Customer Assistance Relationship and Education (CARE) CA
    Field Collection FC
    Submission Processing SP
    Tax Exempt and Government Entities (TE/GE) T
    Taxpayer Advocate Service TA
    Other O
    All ALL

Time Frames for Posting to SERP

  1. Allow the following time frames when submitting items for posting.

    Item Content Time Frame
    IRM Procedural Update (IPU) If received by 3:00 p.m. EST/EDT (Eastern Time Zone), the IPU should post on the next workday's Homepage and applicable portals.
    Alerts If received by 3:00 p.m. EST/EDT, the Alert should post on the next workday's Homepage and applicable portals.
    Other content Generally posts within 24-48 hours depending on the type of information received.

    Note:

    Contact the SERP staff for any exceptions to time frames.

SERP Feedback Application - Author/Content Owner Responsibilities

  1. The SERP Feedback Application allows for the submission of user feedback concerning the SERP website and also the content contained on SERP. This includes IRMs and other technical content. The system provides the IRM author/content owner a tool to access the feedback application and post their response. In order for the IRM author/content owner to post a response they must complete an Online 5081 (OL5081) requesting access to the SERP Feedback System. Refer to the Author/Content Owner User Guide for detailed instructions.

  2. Upon completion of the OL5081, a temporary password is issued via OL5081.

    Note:

    When the temporary password is received via OL5081, the User login name states "None" ; however, the User login name is the user's SEID.

  3. The user must change the password using standard security guidelines.

  4. The SERP Feedback password expires every 120 days. If the password has expired or if you lock your access by entering the incorrect password three consecutive times, you will need to have your password reset. You may reset your password by submitting a “Reset Password” OL5081 or by setting up and using the “Password Management” feature.

  5. To set up your “Password Management” feature:

    1. Sign in to the Feedback system

    2. Click the “Profile” tab

    3. Click “Password Question” button

    4. Answer the three questions (Remember your answers)

    5. Click “Save”

    6. Click "Submit (on the profile screen)"

  6. To reset your password using the “Password Management” feature:

    1. Click on the User Guide/Resources Tab on the Feedback Homepage

    2. Click the “Password Management” link

    3. Click “Continue” at the next screen

    4. Input your answers to the three questions (if input incorrectly, the system will lock and require you to submit a “Reset Password” OL5081)

    5. Reset your password

  7. When responding to SERP feedback, an IRM author/content owner must:

    1. Provide an appropriate response within 45 calendar days.

      Exception:

      Per the policy of Submission Processing, IRM authors for IRM 3 have 5 working days (7 day period) to respond to feedback. If however the feedback is marked as a Work Stoppage, the author has only 24 hours within receipt of the feedback to respond.

    2. Provide a time frame when an IPU will occur because of a feedback issue.

    3. Request a reassignment of feedback when the content owner has changed, and provide the name of the new content owner in the Comments field.

    4. Request an extension if unable to provide a response before the due date. You will need to go into your feedback and select "Request Extension" . A pop-up window will display and require you to input an extended due date and justification for the extension.

  8. If the content owner determines feedback is a training issue or invalid feedback, place a check in the box labeled "Training Issue" or "Invalid Feedback" . These boxes are not required, but can be used for statistical purposes. Submitters cannot view check boxes or results in a report.

    Note:

    A complete Author/Content Owner User Guide is available via the link located on the Feedback launch page.

  9. If adding an alternate author, send the request via email to *CTR ODN SERPFAQ inbox, with a cc to your manager, stating which IRM and the name of the alternate.

    Note:

    Unless otherwise stated, both Primary and Alternate author will receive email notifications regarding SERP feedback.

  10. When requesting an extension to respond to feedback, the IRM author must enter an extension date and a justification. To avoid a past due notification, the request should be made at least 12 calendar days before the date the feedback response is due.

    Exception:

    For Submission Processing, there are no restrictions for the number of days for an extension. Submission Processing authors must request an extension prior to the due date (past due emails are generated the day after the due date).

Feedback Reports

  1. Generating reports from the SERP Feedback Application is performed through either the "Previously Submitted Feedback" option on the main feedback launch screen or through the "Response" screen using the "View Report Options" button.

  2. To generate a report from the "Previously Submitted Feedback" option:

    1. Click on the link from the SERP Feedback launch page.

    2. Enter report criteria by making selections from any of the fields shown on the report form.

    3. Click "Start Report" .

  3. To generate a report from the "Response" screen:

    1. Click on the "View Report Options" button.

    2. Enter report criteria by making selections from any of the fields shown on the report form.

    3. Click "Start Report" .

    Note:

    Report results can be narrowed by inputting specific report data, e.g., a beginning and ending date, a specific campus, a specific IRM reference, etc.

    See Figure 1.11.8-3.

    Figure 1.11.8-3

    This is an Image: 50463069.gif

    Please click here for the text description of the image.

  4. Results are displayed in a report containing link(s) to each feedback issue. Click on the Control # to view the feedback, the status and the actions taken. See Figure 1.11.8-4.

    Figure 1.11.8-4

    This is an Image: 50463071.gif

    Please click here for the text description of the image.

Content Certification Process

  1. A content certification process is used to keep the SERP website current.

  2. On a yearly basis, IRM authors/content owners with content hosted on SERP are notified via email of certification actions.

    1. IRM authors/content owners must certify the SERP content is accurate and current using the CERT Tab located in the Feedback Response Application.

    2. Managers of IRM authors/content owners will receive a past due email if there is no response from the IRM authors/content owners within the 21 day time frame.

    Note:

    The recipient of the certification email must respond even if he/she is no longer the IRM author/content owner. The certification requests the name of the new IRM author/content owner (if known).

  3. If there is no response from the IRM author/content owner or his/her manager to the content certification request, the IRM/content is removed from the SERP website.

    Note:

    IRM authors/content owners, management, and IMD coordinators will receive a notice of intent to remove content prior to removal of the IRM/content.

  4. If an IPU has been issued in the last 12 months, the IRM must be updated in order to meet the Annual Content Certification.

Example of a Flowchart with a Non-Compliant Alternative Text (Does Not Meet Section 508 Requirements)

The following is an example of a flowchart with a non-compliant Alternative Text. A flowchart is non-compliant if the Alternative Text is not present or a detailed description of each flowchart box and line being shown is not given.

This is an Image: 50463061.gif

Please click here for the text description of the image.

Example of a Flowchart with a Compliant Alternative Text (Meets Section 508 Requirements)

The following is an example of a flowchart with a compliant Alternative Text. A flowchart is compliant if the Alternative Text is present and provides a detailed description of each flowchart box and line being shown or a detailed description of the flowchart is provided in the text immediately preceding (before) or following (after) the flowchart.

This is an Image: 50463062.gif

Please click here for the text description of the image.

Start Here

This is the start of the flowchart.

Process 1

Will you owe $1,000 or more after subtracting income tax withholding and credits from your total tax? (Do not subtract any estimated tax payments.)

If yes, continue to process 2.

If no, continue to process 3.

Process 2

Will your income tax withholding and credits be at least 90% of the tax shown on your tax return?

If yes, continue to process 3.

If no, continue to process 4.

Process 3

You are not required to pay estimated tax. (END)

Process 4

Will your income tax withholding and credits be at least 100% of the tax shown on your tax return?

If yes, continue to process 3.

If no, continue to process 5.

Process 5

You must make estimated tax payments by the required due dates. (END)

End

This is the ending of the flowchart.

Example of a Section 508 Non-Compliant Table

The following is an example of a Section 508 non-compliant table. Tables are non-compliant if an Alternative Text is not present or a detailed description of content being shown is not given. Tables must never be a graphic.

This is an Image: 50463063.gif

Please click here for the text description of the image.

Example of Section 508 Compliant Table

The following is an example of a table that is Section 508 compliant.

Note:

For Section 508 compliance, ensure appropriate row(s) have been designated as a Header Row and ensure summary attribute of Table tag is completed. Merged and split cells are not 508 compliant.

Line Description
12. Add line 11 to line 3. 10,872.35
13. Subtract line 12 from line 9. If negative, enter 0. 177.93
14. Compute interest on the amount on line 13 from the date on line 1 to the date on line 2. Remember to adjust the principal for debits and credits applied during this period. .92
15. Add line 14 to the ending principal amount from the last computation as of the date on line 2. 178.85
16. Add line 12 to line 15. 11,051.20
17. Compute interest on line 16 from the date on line 2 to the 23C date of your adjustment (or to the full paid date, if earlier). Remember to adjust the principal for debits and credits applied during this period. 54.48
18. Total interest computed
a. If no waiver period used, enter the amount from line 6, then skip to line 19.
b. If waiver period used, add lines 8, 14, and 17.
1,137.44
19. Net total of all TC 19X, TC 33X, and TC 34X posted to the module. 591.76
20. Subtract line 19 from the entry on line 18a or 18b. Use brackets { } if the result is less than zero. 545.68
21. If line 20 is negative { }, input TC 341. If positive, input TC 340 for the amount on line 20. 545.68

Note:

If you need to determine the actual amount of interest waived when there is a waiver period involved, use two separate worksheets. First compute interest as though there is no waiver period. Then, compute again using the waiver period. The difference between lines 18a and 18b is the actual amount of interest waived.

Form 9007 (8–88)

Example of a Computer Screen Display with a Non-Compliant Alternative Text (Does Not Meet Section 508 Requirements)

This is an example of a Section 508 non-compliant screen shot of IDRS. An IDRS screen shot is non-compliant if Alternative Text is not present or a detailed description of content being shown is not given.

This is an Image: 50463065.gif

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Example of a Computer Screen Display with a Compliant Alternative Text (Meets Section 508 Requirements)

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SERP Citation Standards

Citation Required Format
CP CP plus blank space plus CP number.

Example:

CP 503 or CP 575A


Note:

CP should appear in front of each CP listed in the content. For example: CP 503/504 should be listed as CP 503, CP 504.

Document Document plus one blank space plus document number.

Example:

Document 1492

Document 6209

Example:

Document 6209, Section XX, Title

Figure Figure plus one blank space plus figure number.

Example:

Figure 1.11.8-2

Form Form plus one blank space plus form number.

Example:

Form 1120

Note:

Form should appear in front of each Form listed. For example, Forms 1120/1120A, should be Form 1120, Form 1120A.

Internal Revenue Code (IRC) IRC plus one blank space plus IRC number.

Example:

IRC 6.2

IRM IRM plus one blank space plus IRM number.

Example:

IRM 1.11.8

Exhibit Exhibit plus one blank space plus Exhibit number.

Example:

Exhibit 1.11.8-1


Note:

If using Citation tags, the type should be "IRM" and IRM 1.11.8-1 is the proper reference format.

Job Aid Job Aid plus one blank space plus title.

Example:

Job Aid Alternative Minimum Tax

Letter Letter plus one blank space plus letter number.

Example:

Letter 685C

Notice Notice plus one blank space plus notice number.

Example:

Notice 7517

Publication Pub. plus one blank space plus publication number.

Example:

Pub. 17

Revenue Procedure Rev. plus one blank space plus Proc. plus one blank space revenue procedure number.

Example:

Rev. Proc. 99-10

Revenue Ruling Rev. plus one blank space plus Rul. plus one blank space revenue ruling number.

Example:

Rev. Rul. 99-40

Schedules Schedule plus one blank space plus schedule letter.

Example:

Schedule C-EZ

Note:

"Schedule" should appear in front of each schedule listed.

Technical Communication Document (TCD) Technical Communication Document plus one blank space plus TCD number or TCD plus one blank space plus TCD number.

Note:

TCD number should be in four digit format.


Example:

TCD 0103