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 25.2.2 Withholding Rates for Whistleblower Award Payments
Guidance issued May 21, 2018 to Whistleblower office employees on withholding rates for whistleblower award payments.
IRM 25.6.1 Erroneous Abatement
An IRM procedural update, effective 02/01/2019, was issued to revise IRM 25.6.1 regarding procedures for Computation and Conditions Postponing Collection or Suspending the 10 Year Collection Period?
IRM 25.6.22 Servicewide use of Digital Signatures on Statute Extension Consent Forms
The purpose of this memorandum is to provide interim guidance revising the policy on the use of digitally generated signatures by Service personnel when executing an extension to an assessment statute expiration date (ASED).
IRM 25.13.2 Interim Guidance on TE/GE Taxpayer Correspondence Procedures
Tax Exempt and Government Entities issued interim guidance for a future IRM 25.13.2 effective August 23, 2017, regarding TE/GE Taxpayer
IRM 25.15.12 Innocent Spouse Mirroring Requests File
This guidance provides a centralized procedure for Appeals technical employees to initiate account mirroring requests to the Cincinnati Centralized Innocent Spouse Organization (CCISO) for certain cases and for APS to refer to new CCISO procedures in IRM 25.15.9 when closing innocent spouse cases.
Expiration Date: 8/2/2019
All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.