Part 10 - Security, privacy and assurance


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.

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.

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.

Temporary Deviation from Handwritten Signature Requirement for Limited List of Tax Forms - Updated Nov. 2021.