Part 11 - Communications and Liaison

 

IRM 11.3.2 Interim Guidance on application of 26 U.S.C. §6103(e)(10) for TEFRA and BBA Partnerships (PDF) PDF

The emergency Interim Guidance on application of 26 U.S.C. §6103(e)(10) for TEFRA and BBA Partnerships is being issued by PGLD’s Disclosure office. The memorandum is effective April 14, 2021. The affected IRM is 11.3.2, 11.3.3, 11.3.13 and 11.3.35.

IRM 11.3.5 Interim Guidance for Charging Freedom of Information Act (FOIA) Duplication Fees PDF

The emergency Interim Guidance for Charging Freedom of Information Act (FOIA) Duplication Fees is being issued by PGLD’s Disclosure office. The memorandum is effective February 17, 2022. The affected IRM is 11.3.5.2.1.

IRM 11.3.5 Interim Guidance for Calculating Freedom of Information Act (FOIA) Fees PDF

The emergency Interim Guidance for Calculating Freedom of Information Act (FOIA) Fees Update is being issued by PGLD’s Disclosure office. The memorandum is effective January 27, 2021. The affected IRM is 11.3.5.2.2.

IRM 11.3.5 Interim Guidance for Charging Freedom of Information Act (FOIA) Fees for Federal Records Center Accessions PDF

The non-emergency Interim Guidance for Charging Freedom of Information Act (FOIA) Fees for Federal Records Center Accessions is being issued by PGLD’s Disclosure office. The memorandum is effective March 17, 2022. The affected IRM is 11.3.5.2.2.

IRM 11.3.31 e-Signature Exception to receive Form 14767, Consent to Disclose Tax Compliance Check, via Secure Data Transfer (SDT) (PDF) PDF

An interim procedural update effective 02/18/2021 was issued to revise IRM 11.3.31 regarding an e-Signature Exception to receive Form 14767, Consent to Disclose Tax Compliance Check, via Secure Data Transfer (SDT) that will only be in place until IRS has an electronic signature solution for use with Form 14767.

IRM 11.3.41 Interim Guidance for Freedom of Information Act (FOIA) Tolling Timeframe PDF

The Emergency Interim Guidance for Freedom of Information Act (FOIA) Tolling Timeframe Update is being issued by PGLD’s Disclosure office. The memorandum is effective February 2, 2022. The affected IRM is 11.3.41.13.3.3.

IRM 11.3.41 Interim Guidance for Freedom of Information Act (FOIA) Referral and Consultation Processes PDF

The emergency Interim Guidance for Freedom of Information Act (FOIA) Referral and Consultation Processes is being issued by PGLD’s Disclosure office. The memorandum is effective February 9, 2022. The affected IRM is 11.3.41.13.3.8.

IRM 11.3.41 Interim Guidance for Issuing Acknowledgment Responses for Freedom of Information Act (FOIA) Requests PDF

The emergency Interim Guidance for Issuing Acknowledgment Responses for Freedom of Information Act (FOIA) Requests is being issued by PGLD’s Disclosure office. The memorandum is effective June 16,2022. The affected IRM is 11.3.41.

IRM 11.3.41 Interim Guidance for Withholding Asset Locator Information for Freedom of Information Act (FOIA) Requests PDF

Interim Guidance for Withholding Asset Locator Information for Freedom of Information Act (FOIA) Requests was issued 5/24/2022 to update Disclosure policy on withholding third-party information contained in asset locator records under FOIA until IRM 11.3.41 is updated.

All Published Guidance - the Internal Revenue Manual

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