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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).
An interim guidance memo effective 3/12/2026 was issued for guidance regarding the receipt and handling of Controlled Unclassified Information (CUI) prior to CUI policy implementation.
Interim Guidance effective 10/23/2024 was issued to revise IRM 10.5.1 regarding Contract Privacy Requirements.
An Interim Guidance Memo was issued on 5/16/2025 to revise IRM 10.5.1 on including SBU (sensitive but unclassified) data in the subject line of internal email.
This memorandum issues temporary guidance on Temporary Flexibility for Encrypted Emails with Taxpayers and Representatives and is effective as of September 24, 2025. This temporary interim guidance to IRM 10.5.1 and other listed affected IRMs will expire October 31, 2026. It supersedes the October 23, 2023, memorandum (Control Number PGLD-10-1023-0002) that expires October 31, 2025.
An interim guidance memo effective 07/09/2025 was issued to revise IRM 10.5.1 regarding office privacy in shared spaces with non-irs agency employees.
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.