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).
An IRM procedural update, effective 01/29/2025, was issued to revise IRM 3.5.20 regarding IVES User Fee; Wage and Income Updates.
An IRM procedural update, effective 02/07/2024, was issued to revise IRM 3.5.21.2.6.1 regarding Review Requests for Proper Photocopy Fee Due to Updating Photocopy Fee.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.15.2.3 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.14.2.4.3 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.7.15 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM IRM 3.11.6.16.1 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.16.15.2 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.14.1.1.13 where the guidance has been incorporated.
An IRM procedural update, effective 09/22/2023, was issued to revise IRM 3.11.6.14.4.2.1 regarding Estimated Tax Payments.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.16.1 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.16.15.2 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.14.1.1.3 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.9.3 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.16.2 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.16.15 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.16.15.2 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.16.15.2 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.14.6.2 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.10 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.15.9.5 where the guidance has been incorporated. This link will be removed on 2/6/2025.
An IRM procedural update, effective 01/16/2025, was issued to revise IRM 3.11.15 regarding Action Codes; Attachment Routing Guide.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.15.76 where the guidance has been incorporated.
An IRM procedural update, effective 02/09/2024, was issued to revise IRM 3.11.15 regarding Added Instructions for Refund Returns; Corrected Location to Be Edited for Form 3800, Part V Indicator.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.15.23.6 where the guidance has been incorporated. This link will be removed on 2/6/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.15.76 where the guidance has been incorporated. This link will be removed on 2/6/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.15.37 where the guidance has been incorporated. This link will be removed on 2/6/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.15.22 where the guidance has been incorporated. This link will be removed on 2/6/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.15.2.7(1) where the guidance has been incorporated. This link will be removed on 2/6/2025.
IRM 3.11.15 Updated prior year conversion charts for Schedule B; Clarified E-file graphic procedures
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.15.76 where the guidance has been incorporated. This link will be removed on 2/6/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.15.5.1 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.16.6.4 where the guidance has been incorporated. This link will be removed on 2/7/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.16.9.1.6 where the guidance has been incorporated. This link will be removed on 2/7/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.16.9.1.5 where the guidance has been incorporated. This link will be removed on 2/7/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.16.33.25 where the guidance has been incorporated. This link will be removed on 2/7/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.16.9.1.28 where the guidance has been incorporated. This link will be removed on 2/7/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.16.2.3 where the guidance has been incorporated. This link will be removed on 2/7/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.16.39.18 where the guidance has been incorporated. This link will be removed on 2/7/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.16.9.1.5 where the guidance has been incorporated. This link will be removed on 2/7/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.154.5.4 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.23.10.5(2)(3) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.23.2.10 where the guidance has been incorporated.
An IRM procedural update, effective 12/16/2024, was issued to revise IRM 3.11.23.16.1 regarding Clarification of Valid Tax Period for Abstract 150
An IRM procedural update, effective 12/17/2024, was issued to revise IRM 3.11.23.16.1 regarding Clarification of Valid Tax Period for IRS Number 150.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.11.23-2 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.25.2.1 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.25.2.7 where the guidance has been incorporated.
An IRM procedural update, effective 01/13/2025, was issued to revise IRM 3.11.106 regarding IRM 3.11.106 Start-Up.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.180.1 where the guidance has been incorporated. This link will be removed on 2/13/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.180.3.1.3 where the guidance has been incorporated. This link will be removed on 2/13/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.180.3.1.3 where the guidance has been incorporated. This link will be removed on 2/13/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.180.3.1.14 where the guidance has been incorporated. This link will be removed on 2/13/2025.
An IRM procedural update, effective 04/24/2024, was issued to revise IRM 3.11.180 regarding Taxpayer Services Updates
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212.1 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212.9.4 where the guidance has been incorporated.
An IRM procedural update, effective 04/25/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
An IRM procedural update, effective 01/29/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
An IRM procedural update, effective 05/31/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated. This link will be removed on 2/13/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
An IRM procedural update, effective 10/16/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
An IRM procedural update, effective 11/19/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212.9.4 where the guidance has been incorporated.
An IRM procedural update, effective 01/27/2025, was issued to revise IRM 3.11.212 regarding New Return Code Instructions, California FEMA Due Date Extension.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212.9.4.4 where the guidance has been incorporated.
An IRM procedural update, effective 01/02/2024, was issued to revise Exhibit 3.11.212 regarding Start-Up
An IRM procedural update, effective 12/09/2024, was issued to revise IRM 3.11.212 regarding Time Frames for Forms 1041-N and 1041-QFT
An IRM procedural update, effective 01/06/2025, was issued to revise IRM 3.11.213 regarding 2025 Start-Up Changes
An IRM procedural update, effective 11/17/2023, was issued to revise IRM 3.11.213.9 regarding Digital Signatures.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.217.17.14(4) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.217.8(4) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.217.2.2(1) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.217.2.11(2) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.217.1(5) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.217.17.17(1) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.249.1 where the guidance has been incorporated.
An IRM procedural update, effective 01/07/2025, was issued to revise IRM 3.11.251 regarding Changes to the Start-up IPU
This guidance is now incorporated into the IRM. Following the link above will take you to IRM IRM 3.12.2.3.20(3) (c) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.8.7.3(7), (9) where the guidance has been incorporated.
An IRM procedural update, effective 10/31/2023, was issued to revise IRM 3.12.8 regarding Form 1099-Series Modernization IR MOD.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.8.1(5) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.8.8(2) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.15.8.1(2) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.15.9.11(3) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.15.4.23 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.15.4.9(3) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.15.4.17(4) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.15.10.3(4) where the guidance has been incorporated.
An IRM procedural update, effective 04/26/2023, was issued to revise IRM 3.12.15 regarding Elective Payment Election.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.15.20.26(3) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.15.2.2(1) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.15.20.1(3) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.16.1(5) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.23.2.15 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.38-35 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.38.1.15(4) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.38.5.7(6) where the guidance has been incorporated.
An IRM procedural update, effective 10/04/2024, was issued to revise IRM 3.12.38 regarding Clarified Procedures for Erroneous, Prompt and Quick Assessments
An IRM procedural update, effective 01/12/2024, was issued to revise IRM 3.12.38.5.6.1 regarding a Clarification to the Note Pertaining to the Use of COMPA
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.38-36 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.38.5.6.1 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.38.2.7.1(3) where the guidance has been incorporated.
An IRM procedural update, effective 10/08/2024, was issued to revise IRM 3.12.38.5.20.3 regarding Updated the Dates for Unidentified Payments Due to the New Fiscal Year
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.38.5.13.1 where the guidance has been incorporated.
An IRM procedural update, effective 01/27/2025, was issued to revise IRM 3.12.212 regarding Added New Return Code Instructions, California FEMA Due Date Extension.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM IRM 3.12.212.1(2) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-9 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-9 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-17 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-17 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-17 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-17 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-17 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-17 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-17 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-17 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-17 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-17 where the guidance has been incorporated.
An IRM procedural update, effective 09/25/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates.
An IRM procedural update, effective 10/04/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates.
An IRM procedural update, effective 10/20/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates.
An IRM procedural update, effective 10/24/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates.
An IRM procedural update, effective 11/24/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-17 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-17 where the guidance has been incorporated.
An IRM procedural update, effective 11/19/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates
An IRM procedural update, effective 12/09/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-17 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-18 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-17 where the guidance has been incorporated.
An IRM procedural update, effective 01/03/2025, was issued to revise Exhibit 3.12.212-17 regarding Start-Up
An IRM procedural update, effective 01/06/2025, was issued to revise IRM 3.12.213 regarding 2025 Start-Up Changes.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.213.8.24 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.217 where the guidance has been incorporated.
An IRM procedural update, effective 06/06/2024, was issued to revise IRM 3.12.217.17.4 regarding Update to Special Gain Code, Field 263D
An IRM procedural update, effective 12/18/2024, was issued to revise IRM 3.12.220 regarding Provided Valid Tax Period for IRS Number 150.
An IRM procedural update, effective 01/15/2025, was issued to revise IRM 3.12.251 regarding 2025 Start-Up Changes.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.251.2.9 where the guidance has been incorporated.
An IRM procedural update, effective 01/23/2025, was issued to revise IRM 3.12.251 regarding Updated Tax Period Validity for Field 07EST and 08EST.
An IRM procedural update, effective 01/10/2025, was issued to revise IRM 3.12.263 regarding 2025 Start-Up Changes.
An IRM procedural update, effective 01/03/2025, was issued to revise IRM 3.13.5 regarding Start-Up IPU.
An IRM procedural update, effective 03/07/2024, was issued to revise IRM 3.14.1 regarding IMF Notice Review
An IRM procedural update, effective 06/12/2024, was issued to revise IRM 3.17.10 regarding Unidentified Remittance Status Code for Processing.
An IRM procedural update, effective 05/31/2024, was issued to revise IRM 3.21.15 regarding CCC S; Deviation Link; Taxpayer Services Update
An IRM procedural update, effective 02/05/2024, was issued to revise IRM 3.21.15 regarding Statute Exception Update; TC 014 Procedures.
An IRM procedural update, effective 04/10/2024, was issued to revise IRM 3.21.19 regarding Correcting Inaccurate IRM Reference
An IRM procedural update, effective 07/10/2023, was issued to revise IRM 3.21.19.12.1 regarding Correction for Attachments
An IRM procedural update, effective 03/15/2024, was issued to revise IRM 3.21.19 regarding Correspondence Instruction and Executive Directive
An IRM procedural update, effective 01/25/2024, was issued to revise IRM 3.21.19 regarding Form 3520-A Copy Instructions
An IRM procedural update, effective 03/27/2024, was issued to revise IRM 3.21.19.9 regarding Removed Incorrect Wording; Added Instructions for Envelope Protocol.
An IRM procedural update, effective 01/02/2024, was issued to revise IRM 3.21.19 regarding Start-Up.
An IRM procedural update, effective 06/21/2023, was issued to revise IRM 3.21.19.12.1 regarding Updated Routing Guide for Form 3520 and Form 3520-A Attachments
An IRM procedural update, effective 01/22/2025, was issued to revise IRM 3.21.25 regarding Form 8288-A Document Upload Tool (DUT) and Document Inventory Management (DIM) System Instructions.
An IRM procedural update, effective 01/02/2024, was issued to revise IRM 3.21.110 regarding PY 2024 Start-Up Changes
An IRM procedural update, effective 02/02/2024, was issued to revise IRM 3.21.110.15.4 regarding Statute Exception Update.
An IRM procedural update, effective 05/15/2024, was issued to revise IRM 3.22.15 regarding IRM Deviation Procedures; Taxpayer Services; Return Processing Branch
An IRM procedural update, effective 01/25/2024, was issued to revise IRM 3.22.19.2.16.2 regarding Classified Waste Instructions; CIS Changed to CII
An IRM procedural update, effective 04/10/2024, was issued to revise IRM 3.22.19.2.4 regarding Correct Inaccurate IRM Reference
An IRM procedural update, effective 01/02/2024, was issued to revise IRM 3.22.19 regarding Start-Up.
An IRM procedural update, effective 05/10/2024, was issued to revise IRM 3.22.110 regarding Corrected W&I to TS; Corrected IRM Reference; Added MeF File Location Codes
An IRM procedural update, effective 02/07/2024, was issued to revise IRM 3.22.110.28.1 regarding Statute Exception Update.
An IRM procedural update, effective 01/17/2024, was issued to revise IRM 3.30.123.12.2 regarding IMF Return Transmission Date
An IRM procedural update, effective 03/8/2024, was issued to revise IRM 3.30.123 regarding Timeliness and Form Updates.
An IRM procedural update, effective 10/29/2024, was issued to revise IRM 3.42.20.4 regarding Add Option to Update Form 8944 Online.
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.