This page contains interim guidance relating to instructions in IRM Part 1 currently in effect but not yet published in the Internal Revenue Manual (IRM). IRM 1.1.24 Publishing Guidance; Signature Authority; Discontinuing Industry Directive Format (PDF) Interim guidance memo LB&I-01-0720-0015, Publishing Guidance; Signature Authority; Discontinuing Industry Directive Format, was issued on July 29, 2020. This memo affects IRMs 1.1.24 and 4.51.2. IRM 1.4.11 Taxpayer Assistance Center (TAC) Appointment Service (PDF) An IRM procedural update, effective 02/20/2020, was issued to add new procedures to IRM 126.96.36.199 regarding Taxpayer Assistance Center (TAC) Appointment Service. IRM 1.4.40 Group Manager Concurrence Meeting (GMCM) (PDF) The purpose of this interim guidance memorandum is to advise SB/SE Field Examination employees that the time requirement to conduct the GMCM has changed. IRM 1.4.50 Telephonic Observations (PDF) The purpose of this memorandum is to expand the processes available to Group Managers (GMs) to observe RO contacts with taxpayers or the taxpayer’s authorized representative for evaluative purposes, effective 12/28/20 for IRM 1.4.50. IRM 1.10.3 (1) Approval to Accept Images of Signatures and Digital Signatures (2) Approval to Receive Documents and Transmit Encrypted Documents by Email (PDF) Interim guidance memo NHQ-01-1120-004 was issued on December 1, 2020 extending the approval to Accept Images of Signatures and Digital Signatures; and Approval to Receive Documents and Transmit Encrypted Documents by Email to June 30, 2021. IRM 1.15.2 Protecting Federal Advisory Committee Act Records (PDF) An interim guidance memorandum effective May 9, 2019, was issued to revise IRM 1.15.2 and IRM 1.15.6 regarding protecting Federal Advisory Committee Act records. IRM 1.20 Interim Guidance concerning 29 C.F.R. IRC 1614.203(d)(5)Personal Assistance Services (PDF) A memorandum was issued on March 27, 2020 establishing procedures for providing Personal Assistance Services to IRS employees with targeted disabilities. IRM 1.22.5 Additional Actions Needed to Further Reduce Undeliverable Mail (PDF) An Interim Guidance Memorandum (IGM) titled, Additional Actions Needed to Further Reduce Undeliverable Mail, effective July 28, 2020, impacting IRM 1.22.5, was issued providing additional actions to take to reduce undeliverable mail. IRM 1.29.1 Interim Guidance Memorandum 180-Day Letter Guidance (PDF) This memorandum reissues the January 7, 2020 memorandum (EAM-01-0120-0001) that is scheduled to expire January 7, 2021. The memorandum issues guidance to the IRS Business Units on the content of and the signature requirements for the 180-Day Letter response to GAO final reports. All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.