This page contains interim guidance relating to instructions in IRM Part 3 currently in effect but not yet published in the Internal Revenue Manual (IRM). IRM 3.5.20 Extension of Editing Permissions; USDA Electronic Processing PDF An IRM procedural update, effective 02/04/2022, was issued to revise IRM 3.5.20 regarding Extension of Editing Permissions; USDA Electronic Processing. IRM 3.5.20 IVES Coversheet; IVES Business Day; Form 706 Retention PDF An IRM procedural update, effective 05/25/2022, was issued to revise IRM 3.5.20 regarding IVES Coversheet; IVES Business Day; Form 706 Retention. IRM 3.13.2 Temporary Address Direction; Treatment of LP/LLP/LLLP Entities PDF An IRM procedural update, effective 04/29/2022, was issued to revise IRM 3.13.2 regarding Temporary Address Direction; Treatment of LP/LP/LLLP Entities. IRM 3.13.222 Large Corp Processing; Processing Denied Form 7004 and Name Change Instructions PDF An IRM procedural update, effective 04/28/2022, was issued to revise IRM 3.13.222 regarding Large Corp Processing; Processing Denied Form 7004 and Name Change Instructions. IRM 3.13.222 UPC 307 RC 3 Processing Instructions PDF An IRM procedural update, effective 06/08/2022, was issued to revise IRM 3.13.222 regarding UPC 307 RC 3 Processing Instructions. All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
