This page contains interim guidance relating to instructions in IRM Part 25 currently in effect but not yet published in the Internal Revenue Manual (IRM). IRM 25.2.1 Form 211 Operating Division Classifier and SME Feedback (PDF) PDF This instruction revises the procedures for Subject Matter Experts (SMEs) or Classifiers who provide feedback to the Whistleblower Office (WO) for those cases assigned to the operating division that are not sent forward to the examination or investigative functions for further case development. IRM 25.2.2 Processing Classifier and SME Feedback (PDF) PDF This instruction revises the procedures for Subject Matter Experts (SMEs) or Classifiers who provide feedback to the Whistleblower Office (WO) for those cases assigned to the operating division that are not sent forward to the examination or investigative functions for further case development. IRM 25.25.6 Address Changes Allowed if Taxpayer Authenticates; Removing Temporary Letter Guidance; Current Processing Year & Prior Year; MFT 32 Cycle 47 Instructions PDF An IRM procedural update, effective 01/21/2022, was issued to revise IRM 25.25.6 regarding Address Changes Allowed if Taxpayer Authenticates; Removing Temporary Letter Guidance; Current Processing Year and Prior Year; MFT 32 Cycle 47 Instructions. IRM 25.25.6 New ID Verify Identity Verification; New TPP Marker Instructions; New IDRS Range for Batch Process PDF An IRM procedural update, effective 11/12/2021, was issued to revise IRM 25.25.6 regarding New ID Verify Identity Verification; New TPP Marker Instructions; New IDRS Range for Batch Process. IRM 25.25.6 MFT 32 TC 971 AC 111 Programming Error Causing Unpostables; Identifying Archived/Deleted Returns; TPP 3rd Party Form 56 PDF An IRM procedural update, effective 05/19/2022, was issued to revise IRM 25.25.6 regarding MFT 32 TC 971 AC 111 Programming Error Causing Unpostables; Identifying Archived/Deleted Returns; TPP 3rd Party Form 56. IRM 25.25.6 TPP Letter Guidance; MFT 32 Reprocessing Procedures; Where’s My Refund Timeframe; Unpostables (PDF) PDF An IRM procedural update, effective 03/15/2022, was issued to revise IRM 25.25.6 regarding TPP Letter Guidance; MFT 32 Reprocessing Procedures; Where’s My Refund Timeframe; Unpostables. All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
