Part 10 - Security, Privacy and Assurance


IRM 10.5.1 Interim Guidance on Need to Know Access (PDF)

An interim procedural update effective 12/31/2019 was issued to clarify IRM 10.5.1 on what constitutes need to know access for a legitimate business need, to help personnel understand when it is appropriate to continue to access SBU data based on a need to know.

All Published Guidance - the Internal Revenue Manual

To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.