This page contains interim guidance relating to instructions in IRM Part 20 currently in effect but not yet published in the Internal Revenue Manual (IRM).
An IRM procedural update, effective 12/19/2023, was issued to add the subsection, IRM 20.1.1 regarding administrative waiver - relief from the failure to pay penalty for certain taxpayers for taxable years 2020 and 2021.
An IRM procedural update, effective 07/05/2024, was issued to revise IRM 20.1.1.3.3.2.4 regarding compliance and First Time Abate (FTA) action codes.
An IRM procedural update, effective 04/30/2024, was issued to revise IRM 20.1.1 regarding subsequent requests for penalty relief.
An IRM procedural update, effective 10/15/2024, was issued to revise IRM 20.1.4 regarding update from 2 business days to 1 for NSO or stock-settled SAR payment initiation.
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.