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This page contains interim guidance relating to instructions in IRM Part 11 currently in effect but not yet published in the Internal Revenue Manual (IRM).
An interim guidance memo effective 08/06/2025 was issued to revise IRMs 11.3.13 and 11.3.41 regarding Freedom of Information Act (FOIA) Requests Seeking Email Records.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 11.3.13 where the guidance has been incorporated. This link will be removed on 11/21/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 11.3.13 where the guidance has been incorporated. This link will be removed on 12/29/2025.
Interim guidance effective 5/8/2025 was issued to revise IRM 11.3.41.13.3.12 regarding multiple related FOIA requests.
Interim guidance effective 5/8/2025 was issued to revise IRM 11.3.41.13.7 regarding processing FOIA requests with non-responsive requesters.
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.