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). IRM 20.1.1 Interim Guidance on Timing of Supervisory Approval with Respect to IRC 6751(b)(1) (PDF) Section 6751(b)(1) provides that no penalty under this title shall be assessed unless the initial determination of such assessment is personally approved in writing by the immediate supervisor of the individual making such determination or such higher-level official as the Secretary may designate. IRM 20.1.2 New Minimum FTF Penalty Amount Imposed by Taxpayer First Act (TFA) - 12-03-2019 (PDF) An IRM procedural update, effective 12/03/2019, was issued to revise subsection IRM 20.1.2.3.7.4 regarding New Minimum FTF Penalty Amount Imposed by Taxpayer First Act (TFA). IRM 20.1.2.2.1.2 Electronically Field Returns (PDF) An IRM procedural update, effective 09/01/2020, was issued to add new subsection IRM 20.1.2.2.1.2 regarding Electronically Filed Returns. IRM 20.1.2.3.7.4 New Minimum FTF Penalty Amount Imposed by Extenders and Disaster Relief Act of 2019 - Sec. 402 (PDF) An IRM procedural update, effective 01/10/2020, was issued to revise subsection IRM 20.1.2.3.7.4 regarding New Minimum FTF Penalty Amount Imposed by Extenders and Disaster Relief Act of 2019 - Sec. 402. IRM 20.1.3.2.7.2.3 Notice 2019-11 Relief from Addition to Tax for Underpayment of Estimated Income Tax by an Individual - 3/5/2019 (PDF) An IRM procedural update, effective 03/05/2019, was issued to add subsection IRM 20.1.3.2.7.2.3 regarding Notice 2019-11 Relief from Addition to Tax for Underpayment of Estimated Income Tax by an Individual. IRM 20.1.3.2.7.2.3 Relief from Addition to Tax for Underpayment of Estimated Income Tax by an Individual Notice 2019-25 - 3/27/2019 (PDF) An IRM procedural update, effective 03/27/2019, was issued to revise subsection IRM 20.1.3.2.7.2.3 regarding Relief from Addition to Tax for Underpayment of Estimated Income Tax by an Individual Notice 2019-25. IRM 20.1.4.26.2 Administrative Waivers $100,000 - Next Business Day Rules for NSO, SAR, and RSU Transactions (PDF) An IRM procedural update, effective 05/26/2020, was issued to revise subsection IRM 20.1.4.26.2 regarding Administrative Waivers $100,000 - Next Business Day Rules for NSO, SAR, and RSU Transactions. IRM 20.1.12 Interim Guidance on IRC 6695A Penalty Case Reviews (PDF) LB&I and SB/SE jointly issued Interim Guidance Memorandum LB&I-20-0120-001, Interim Guidance on IRC 6695A Penalty Case Reviews, on January 22, 2020. This memorandum updates IRM 20.1.12, Penalties Applicable to Incorrect Appraisals. All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
