This page contains interim guidance relating to instructions in IRM Part 10 currently in effect but not yet published in the Internal Revenue Manual (IRM).
Interim Guidance effective 10/23/2024 was issued to revise IRM 10.5.1 regarding Contract Privacy Requirements.
This memorandum issues temporary guidance on Email Encryption and Temporary Flexibility for Encrypted Emails with Taxpayers and Representatives and is effective as of October 31, 2023.This temporary interim guidance to IRM 10.5.1 and other listed affected IRMs will expire October 31, 2025. It supersedes the November 18, 2021, memorandum (Control Number NHQ-01-1121-0004) that expires October 31, 2023.
An interim procedural update effective 2/26/2024 was issued to revise IRM 10.5.1 regarding online privacy notices.
Interim guidance effective 8/16/2024 was issued to revise IRMs 10.5.1, 1.10.3, and 10.8.1 regarding Privacy Policy Encryption Updates.
Interim Guidance effective 9/30/2024 was issued to revise IRM 10.5.1 regarding Privacy Policy for Artificial Intelligence.
This interim guidance, effective 4/26/2024, was issued to supersede Emergency Interim Guidance Memorandum PGLD-10-0224-0006, Text Messaging Privacy, dated 02-26-2024, to add a clarifying note from stakeholder feedback of that emergency guidance. This interim guidance revises IRMs 10.5.1, 10.8.1 and 1.15.6 regarding text messaging privacy.
Interim Guidance effective 7/11/2024 was issued to revise IRM 10.5.2 and IRM 2.25.20 regarding Shared Storage Privacy Impact Assessments.
An interim procedural update effective 1/19/2024 was issued to revise IRM 10.5.5 regarding Procedures for Applying the IRC 7431(e) Notification Tracking Indicator associated with Letter 6613.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 10.10.3.1 where the guidance has been incorporated. This link will be removed on 5/22/2025.
The interim guidance memorandum, Interim Policy for AI Governance, was issued 3/11/2025 to communicate the impacts of executive orders from President Donald Trump on government-wide directives, processes, and priorities for AI governance. The content is being released as interim guidance to facilitate timely implementation of the AI guidance.
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.