Part 1 - Organization, finance, and management

An IRM procedural update, effective 11/19/2024, was issued to revise IRM 1.4.18.13 regarding eGain System Guidelines

Requirement to use auto form 2859 portal for completing form 2859, request for quick or prompt assessment, effective 6/20/2025, covering IRMs 1.4.19, 1.4.23, 4.4.25, 4.15.25, 4.15.3, 4.19.3, 4.19.4, 4.19.5, 4.19.25, 4.19.26, 4.23.17, 4.25.7, 4.31.2, 4.31.5, 4.31.8, 4.38.1, and 4.119.

An IRM procedural update, effective 04/08/2026, was issued to revise IRM 1.4.20 regarding ACS text chat; inventory X updates.

This interim guidance (IG), AP-08-0725-0012, Procedures for Considering Restrictions on Case Assignments and Conflicts of Interest for IRS Independent Office of Appeals (Appeals) Employees, provides guidance for Appeals employees for considering restrictions on case assignments and addressing potential conflicts of interest matters. The IG affects IRM 1.4.28 and 8.6.1, and is effective 7/2/2025.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 1.4.28, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 1.4.28

This interim guidance (IG), Updated grading matrix for collection cases, provides updates to the case grading matrix for collection sourced case work. The matrices have been adjusted for clarity and removed redundancies. There are also updates to the minimum grade level for some of the issues. The IG affects IRM 1.4.28 and is effective 10/9/2024.

An interim guidance memorandum, effective 9/3/2025, was issued to revise IRM 1.4.40, IRM 4.10.3, and IRM 4.10.5 regarding SB/SE team audits.

An interim guidance memorandum, effective 3/26/2025 was issued to revise IRMs 1.4.40, 4.10.2, 4.10.8, 4.23, 4.24, 4.25, and 4.26 regarding temporary guidance for resolving inventory impacted by staffing reductions.

An interim guidance memorandum, effective 6/23/2025 was issued to revise IRM 1.4.50 regarding new form 15675 for submission of sensitive case reports.

An IRM procedural update, effective 07/21/2025, was issued to revise IRM 1.4.51 regarding resource guide for manager; insolvency.

An interim guidance memorandum, effective 3/28/2025, was issued to revise IRMs 1.4.52, 5.8.1, 5.8.2, 5.8.3, 5.8.4, 5.8.7, 5.8.8, 5.19.7, and 5.19.24 regarding securing, processing original offers in compromise via individual online account (IOLA), and working electronic cases.

Interim Guidance on Standards for Using Email. Effective 8/16/2024. Affective IRM is 1.10.3, Standards for Using Email.

This memorandum updates procedures located in IRM 1.20.2, Equal Employment Opportunity, Providing Reasonable Accommodation for Individuals with Disabilities. The effective date is August 11, 2025.

This memorandum issues updated procedures in IRM 1.25.2, Practice Before the Service, Practitioner Enrollment, until IRM 25.20.6, Practitioner Enrollment Telephone Procedures, is published. Please ensure this information is distributed to all affected employees and managers within your organization responsible for following these procedures.