SPDER is responsible for designing, implementing, and setting the Servicewide standards for the clearance (review and approval) of IMDs. See IRM 1.11.1.6, IMD Roles and Responsibilities, for information about executive, business unit and program office IMD requirements.

By law, federal agencies document, publish and maintain records of policies, authorities, procedures and organizational operations. The IRM is the source of IRS operational guidance and information. See IRM 1.11.1.1.2, Authority, for the authorities and legal obligations of IMDs.

Clearance documents are official records and there is a requirement to maintain them in the IRS Historical Research Library. Clearance documents are subject to federal records management requirements and National Archives and Records Administration (NARA) as provided in Document 12990, IRS Records Control Schedules. See the table in IRM 1.11.1.1.2(2) for legal references.

The Director, Strategic Business Solutions (SBS), RAAS, is the program director responsible for IMD program administration. The Director, SBS, designates oversight responsibility for the IMD program including IRMs to the Director, SPDER.

The Director, SPDER has oversight responsibility for the IMD program of the IRS including IRMs.

Program directors Servicewide oversee IMD administration under their program responsibility, including approval of new or revised IMDs.

Program owners are the program offices that manage and execute the IMD program.

Management and the assigned authors are responsible for determining the effect of the proposed changes on other program offices and documents and forwarding to these offices for review and comment.

Each business unit assigns IMD coordinators to assist in managing the processing of their IMDs. IMD coordinators or designated IMD staff also coordinate incoming requests for clearance review as an IMD clearance point of contact (POC).

SPDER, as the process owner, monitors changes to the IRS’s Servicewide IMD inventory including new, updated and obsolete content.

The originating business unit is responsible for ensuring their IRM clearance is complete in accordance with IRM 1.11.9.

The IRS Historical Research Library ensures clearance packages are present for all published IRM sections.

Authorized Delegate - The senior manager delegated responsibility for IMD program administration by the member of the Senior Executive Service with program oversight per Delegation Order 1-69 (New), Authorization to Approve an Internal Management Document (IMD).

Clearance - Review and approval of an IMD prior to issuance.

Clearance Point of Contact (POC) - A designated IMD/IRM coordinator or contact within each business unit responsible for managing, coordinating and/or forwarding IMDs received for review and clearance for assignment to reviewers in affected offices. The business unit’s IMD program office may use a designated mailbox to manage the program.

Clearance Process - An established, formal process that provides affected business units and program offices the opportunity to review and comment on changes to information in the IMD to ensure it is complete, correct, and does not conflict with another policy, procedure, or process. The clearance process also documents the approval of IRS procedural changes by the responsible program owner and program director.

Document Clearance Record (DCR) - Document used to obtain and record the review and concurrence from all affected offices and approval from the responsible program owner; either the Form 2061, Document Clearance Record, or the IMD Electronic Clearance Tool, see http://spder.web.irs.gov/imd/eclearance.

Editorial Change - A non-substantive revision to correct minor errors and typographical changes. See IRM 1.11.2.8, Editorial Update Process, for examples.

External Reviewer - Affected business units/program offices outside of the originating business unit.

Internal Management Document (IMD) - Official communication which designates policies, authorities, and instructions to IRS officials and employees. IMDs include the IRM, interim guidance, policy statements and delegation orders.

Internal Reviewer - Affected organizations/program offices within the originating business unit.

Program Director - Member of the Senior Executive Service (SES) or their authorized delegate responsible for program administration including issuance and approval of IMDs. To identify a member of the SES, see IRM 1.11.9.10.1 (1), Approval by Program Director. See Delegation Order 1-69 (New), Authorization to Approve an Internal Management Document (IMD), for who can be an authorized delegate.

Program Owner - The program office with primary responsibility for establishing the process and procedures necessary to implement and manage an IRS program. The program director over this office authorizes and approves new or revised IMDs.

Originating Business Unit - Business unit who owns the respective IRM section.

Reviewer - A subject matter expert responsible for reviewing an IMD on behalf of their program office, area or business unit.

Specialized Reviewer - Specific and identified program offices (identified in IRM 1.11.9.4, Specialized Reviewers) with oversight in a particular area affecting Servicewide operations.

Substantive Change - A revision is substantive if the change involves a procedural or operational matter.

The table lists commonly used acronyms and their definitions:

The following are the primary IRMs that provide supplementary information involving the clearance process.

Clearance is abbreviated or streamlined when changes to an IMD are editorial or incorporate documents previously approved and cleared. These types of IRM changes include:

The required level of review and signatures on the document clearance record (Form 2061 or IMD Electronic Clearance Tool), at a minimum, include:

Follow IRM 1.11.2.8.1, Revise IRM for an Editorial Change, for completing the package for publishing.

Each business unit and specialized reviewer designates a clearance contact to receive IRM clearance requests from authors. These designated contacts assist in the coordination of IMD clearance for their business unit. View the list of clearance points of contact (POCs) at https://spder.web.irs.gov/imd/authors/IMDClearancePOCList.aspx.

The clearance POC forwards the IRM to affected program offices and/or subject matter experts (SMEs) as identified by the author based on the material changes in the MT. If the author indicates a specific reviewer or office in the Form 2061 or email, the business unit’s point of contact forwards the IMD to that program office or SME.

The business unit clearance POC may consolidate the responses and respond back to the originator with comments and one assessment depending on their internal process.

Each business unit must make new or revised IRMs available for feedback to employees who use the IRM. Initiate the feedback process at the time of clearance. The time frame for obtaining feedback from employees who use the IRM is five business days.

Each business unit determines their own feedback process. Contact your IMD coordinator at https://spder.web.irs.gov/imd/Resources/IMDContacts/Default.aspx?org=None&role=IMD%20Coordinator for your business unit’s process on IRM employee feedback. There is no requirement to document employee feedback and review on Form 2061.

The author must include employee feedback comments in the historical IRM file.

The Office of Chief Counsel reviews IMDs that reference one or more of the following authorities for legal accuracy:

Scope of review - Chief Counsel generally reviews the IRM section for legal matters focusing on the substantial changes identified in either the material changes portion of the draft IRM or in the track change file submitted. While Chief Counsel does rely on the listing of substantial changes and on the track change file submitted for review, Chief Counsel also considers whether the authority for legal matters not updated has changed or whether to address new legal matters when there is an updated IRM.

An author must submit an IMD to Chief Counsel if Chief Counsel requests to review the IMD, or if the IMD contains new or revised guidance interpreting an authority listed in paragraph (1) above. Additionally, IRMs in the following chapters must be submitted for Chief Counsel review:

An author may submit an IMD to Chief Counsel when:

An author should not submit an IMD to Chief Counsel if Chief Counsel previously indicated through email the IRM section does not require their review, or if the IRM is revised solely for editorial issues, reorganization of content or renumbering, or is being obsoleted. Additionally, IRMs in the following chapters should not be submitted for Chief Counsel review:

Send clearance requests to the Chief Counsel IMD clearance contact at IRMClearance@irscounsel.treas.gov.

Chief Counsel generally does not review or verify the following unless specifically requested:

Chief Counsel generally provides comments on an IRM in a Word feedback form. Comments on an interim guidance generally are in a Word feedback form unless comments in track changes are sufficient.

Authors must submit IMDs to Privacy, Governmental Liaison and Disclosure (PGLD) for review and clearance if their instructions involve any of the following:

Laws and policies relating to disclosure issues may change over time and the sensitivity of content designated OUO may also change. For this reason, responsibility remains with IRM authors and program management to consider when IMD content no longer warrants an OUO designation. Do not send OUO content to PGLD if they reviewed the original designation or if removing the OUO designation.

For IMDs containing identity theft content, see IRM 1.11.9.4.7, Identity Protection. If an IMD contains both identity theft and OUO/disclosure content, send the IMD to both the PGLD and the Identity Protection Strategy & Oversight offices.

Include a completed Form 13709, Privacy, Governmental Liaison and Disclosure Checklist for IMD and Training Materials, with the clearance request. Within the Form 13709 identify the IRM subsection number(s) or page number(s) for the content you believe requires PGLD review.

Send the clearance request to *PGLD IMD SPOC.

Authors must submit IMDs to Taxpayer Advocate Service (TAS) for review and clearance if their IRM section is within the following IRM Part: 1, 3, 4, 5, 7, 8, 20, 21, 22, 25.

TAS reviews IMDs to ensure they protect taxpayer rights as defined by the Taxpayer Bill of Rights and to identify and mitigate IRS practices which might infringe on taxpayer rights or create undue burden to taxpayers. The Taxpayer Bill of Rights is published in Publication 1 and is available at https://www.irs.gov/forms-pubs/about-publication-1, Your Rights As a Taxpayer.

Employees must protect taxpayer rights when creating instructions. This promotes effective tax administration within all business units, helps to build trust and consistency, and improves voluntary compliance.

In accordance with IRC 7803, Commissioner Of Internal Revenue; other officials, the Office of the Taxpayer Advocate identifies and proposes changes in the practices of the IRS to mitigate taxpayer problems.

Send the clearance request to *TAS IMD SPOC.

Clearing an IMD through the Human Capital Office (HCO), Labor/Employee Relations & Negotiations (LERN) applies to matters involving a change to conditions of employment of bargaining unit (BU) employees. Conditions of employment is a term used to refer to personnel policies, practices, and matters impacting a bargaining unit employee’s daily work life, such as work processes/assignments, schedules, overtime, equipment, office space/design, parking, type/placement of office furniture, relocation of an office. Some changes require formal notice and negotiations with the National Treasury Employees Union (NTEU) before implementing the change. See IRM 6.711.1.6, Managing Change and Dealing with the Union.

Prior to starting clearance, authors must evaluate all new or revised IMDs (e.g., IRMs and non−emergency interim guidance) for potential changes to conditions of employment of BU employees. For IRMs and interim guidance, see IRM 1.11.2.5.1.4, IRM Changes Affecting Conditions of Employment of Bargaining Unit Employees.

If management determines clearance through LERN is necessary after evaluation per IRM 1.11.2.5.1.4, IRM Changes Affecting Conditions of Employment of Bargaining Unit Employees, submit Form 2061, Document Clearance Record, or IMD Electronic Clearance Tool email to *WRD-Mailbox. Attach Form 14036, Notice to National NTEU, if received from Labor Relations Strategy and Negotiations (LRSN).

Legislative Affairs is responsible for managing the IRS's relationship with members of Congress and their staff; planning, developing, directing and evaluating the legislative activities of the IRS.

When enacted legislation becomes law, affected IRS business units must develop an implementation plan to make program changes required by new legislation requirements. Specific implementation actions typically include IRM updates.

When a new IMD or change to an existing IMD relates to implementing new legislation affecting tax administration, or to official interactions with members of Congress, the IRM author must send the IMD to Legislative Affairs.

Send the clearance request to the Legislative Affairs clearance point of contact at https://spder.web.irs.gov/imd/authors/IMDClearancePOCList.aspx.

The Office of Taxpayer Correspondence (OTC) reviews an IMD when it contains any of the following:

Send the clearance request to the Office of Taxpayer Correspondence clearance point of contact at *W&I OTC IMD POC.

W&I Identity Protection Strategy & Oversight (IPSO) reviews all IMDs with identity theft guidance.

Send the clearance request to the clearance point of contact at *W&I CAS:AM:IPSO-IDT-IRMs.

Before submitting an IRM for clearance, an IRM author’s manager must review the revised IRM content. This internal review ensures the revised guidance is accurate, workable and the author’s manager considered the effect on internal program offices, external program offices and employees’ duties.

Clearance can be simultaneous or sequential based on the program office’s needs. Typically, send IRMs to the reviewers simultaneously and then forward to the director for approval after considering reviewer’s comments and making any revisions to the IRM.

The author or originator forwards the proposed new or revised IRM and clearance documents through email or forwards the generated IMD Electronic Clearance Tool email to the identified reviewers; affected program offices, specialized reviewers and SMEs. See IRM 1.11.9.3, Identifying Reviewers, and IRM 1.11.9.5.2, Documents Sent for Clearance - Clearance Package.

List the procedural changes in sequential order in the MT material changes.

Allow reviewers 30 calendar days to review and provide any comments. Obtain program director approval when the clearance review time is less than 30 calendar days. See IRM 1.11.9.5.4, Standard Clearance Time Frame, and IRM 1.11.9.5.4.1, Expedited Clearance.

Contact your IMD/IRM coordinator for specific guidance, as some business units have internal processes on clearing IRMs.

Send the following clearance package documents (or the generated IMD Electronic Clearance Tool email) to reviewers:

Send the following optional documents to reviewers based on preference or program office’s internal clearance guidelines:

Form 2061, Document Clearance Record, or the IMD Electronic Clearance tool at http://spder.web.irs.gov/imd/eclearance, documents the review, concurrence, and approval of IMD changes. The form provides a historical record of reviewers’ decisions and concurrence pertaining to each IMD.

The author/originator prepares a separate document clearance record for each IMD.

The author/originator identifies the originator information and reviewers in Form 2061, part 1 and part 2.

When sending an IMD for clearance, the standard time allowed for reviewers to review the document is 30 calendar days. If this is a non-workday, the due date is the next business day.

If the reviewer needs additional time, the reviewer contacts the originator to request an extension. The originating office may extend their clearance review up to an additional 15 calendar days.

When granting an extension, the originator documents the discussion and revised time frame and retains it as part of the historical file sent to the IRS Historical Research Library. Refer to IRM 1.11.9.10.3, Archiving Clearance Documents.

Clearance review may not exceed 45 calendar days.

To document completion of a review, a reviewer signs their assessment. The reviewer completes the steps below depending on the method of clearance used:

A reviewer must select one of the four review assessments:

Some reviewing offices require a manager’s signature documenting their agreement with the reviewer’s assessment. Form 2061 no longer captures this agreement. Business units document this agreement per their internal established procedures.

If a reviewer initially does not concur with the changes to the IRM, but concurs after subsequent discussion, the reviewing office updates their assessment with Form 2061 or submits a new IMD Electronic Clearance Tool assessment indicating concurrence with comments and explain in the comments the reason for the subsequent change from non-concurrence to concurrence. For details see IRM 1.11.9.9 (2), Resolving Disagreements.

If you discover PII or FTI when reviewing the IRM or after it is published, immediately report it in accordance with IRM 10.5.4.3.3(2)b. A prompt report decreases possible use of the information to perpetrate identity theft or other forms of harm.

Take the following actions immediately:

See IRM 10.5.4.3, Reporting Losses, Thefts and Disclosures, for more information on reporting inadvertent unauthorized disclosures of PII or FTI.

If an identified reviewer does not respond to a request for clearance within the required time frame, there is no requirement to follow-up. Treat the non-response as concurrence to move forward with the clearance process.

An author documents a non-response by taking the steps below based on the method of clearance:

The author considers comments received after the agreed-upon deadline following the procedures in IRM 1.11.2.5.1.3, Respond to Requested IRM Changes.

If, after taking action to resolve the disagreement as described in IRM 1.11.9.9, Resolving Disagreements, the reviewing office continues to disagree with the substantive content changes, the originating business unit can proceed with publishing if the head of office (executive responsible for the IRM) agrees they must publish the information to ensure operations continue in an efficient manner and to allow employees to perform their duties without unnecessary delays or incomplete/incorrect guidelines.

After approval from the head of office, the originating office notifies the reviewer via email that they are sending the IRM to publishing in 15 calendar days. The email contains information identifying the comments not accepted and the reasons for its decision. For a sample 15-day notification email, refer to the SPDER website at https://spder.web.irs.gov/imd/authors/clear.aspx.

If the IRM requires a change after the respective heads of offices reach a resolution, the originating office incorporates all agreed-upon changes into the IRM and send it through clearance within 120 calendar days after resolving the differences. Refer to IRM 1.11.9.3, Identifying IRM Reviewers, and IRM 1.11.9.4, Specialized Reviewers, to determine the clearance requirements.

IRMs require approval and signature at or above the program director level. The program director must be a member of the Senior Executive Service (SES) responsible for program administration including issuance and approval of IMDs. Generally, the Discovery Directory series and grade "ES" identifies a member of the SES. To confirm the program director is a member of the SES when Discovery Directory does not display the series and grade "ES" :

The responsible program director (or above) reviews, signs and approves an IRM after internal, external, specialized reviewers and management review. The responsible program director may designate in writing a designee as the authorized approving official to review, sign and approve an IRM on their behalf. The designee must be a supervisory manager with program oversight per Delegation Order 1-69, Authorization to Approve an Internal Management Document (IMD), in IRM 1.2.2.2.53.

To document approval, the program director (or designee) completes Part VI, block 19b and signs in block 19c, of Form 2061, or within the IMD Electronic Clearance Tool, as the approving official. The signature indicates they approve and authorize the issuance of the new, revised or obsolesced IRM.

Program directors may not issue instructions or guidelines that affect areas outside their functional responsibility without appropriate clearance.

Designated IRM approvers must also record their name and official title as described below depending on the method of clearance used:

The program director/executive with the authority over all the programs approves and signs on the Form 2061 or in the IMD Electronic Clearance Tool when an IRM affects several program areas.

The name on the signatory line on the IRM Manual Transmittal (MT) is the current or acting program director/executive who signed on the Form 2061 or in the IMD Electronic Clearance Tool. In the event the documented designee signs on the Form 2061, or in the IMD Electronic Clearance Tool, the name of the current director appears in the MT, not the designee.

After the program director (or authorized designee) signs, the author takes the following steps depending on the method of clearance used:

The IMD/IRM coordinator:

After completing all actions above, the IMD/IRM coordinator:

Within 30 calendar days after publication of the IRM, send records documenting the review and approval of IRM changes including new or obsoleted IRMs. The IMD/IRM coordinator or author forwards the following documents for retention to the IRS Historical Research Library or ensures they are uploaded within the IMD Electronic Clearance Tool:

Check the following information on each Form 2061 or clearance request before archiving or forwarding to the IRS Historical Research Library:

The IRM author or IMD coordinator takes the following action depending on the method of clearance used:

The IRS Historical Research Library preserves the permanent record of changes made to the IRM through the Form 2061, Document Clearance Record (DCR). An archives page stores the IMD Electronic Clearance Tool clearance records. The information serves to support IRM author inquiries, legal cases, investigations and responses to inquiries and audits from outside offices like the Treasury Inspector General for Tax Administration (TIGTA) or General Accountability Office (GAO) inquiries.

To contact the library, visit https://oldirm.web.irs.gov/.