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 Form 4506-C Revision Requirements PDF An IRM procedural update, effective 01/24/2023, was issued to revise IRM 3.5.20 regarding Form 4506-C Revision Requirements. IRM 3.5.20 RAIVS Requests for Copies of Tax Forms and Managing Suspense Files PDF An IRM procedural update, effective 05/26/2023, was issued to revise IRM 3.5.20.5.1 regarding RAIVS Requests for Copies of Tax Forms and Managing Suspense Files. IRM 3.5.20 Review for Completeness for IVES and Processing IVES Requests in TDS PDF An IRM procedural update, effective 05/23/2023, was issued to revise IRM 3.5.20 regarding Review for Completeness for IVES and Processing IVES Requests in TDS IRM 3.5.20 Review for Completeness Form 4506-C Additional Rejecting Criteria PDF An IRM procedural update, effective 05/03/2023, was issued to revise IRM 3.5.20.4.2.3.1 regarding Review for Completeness Form 4506-C Additional Rejecting Criteria. IRM 3.5.20 United Nations (UN) Processing; Small Business Administration (SBA) PDF An IRM procedural update, effective 11/02/2022, was issued to revise IRM 3.5.20 regarding United Nations (UN) Processing; Small Business Administration (SBA). IRM 3.5.20 Updates to IVES Processing Due to Form Revision; Updates to Small Business Administration (SBA) Due to Software Upgrade PDF An IRM procedural update, effective 01/06/2023, was issued to revise IRM 3.5.20 regarding Updates to IVES Processing Due to Form Revision; Updates to Small Business Administration (SBA) Due to Software Upgrade. IRM 3.11.3 Returns and Documents Analysis Individual Income Tax Returns PDF An IRM procedural update, effective 04/24/2023, was issued to revise IRM 3.11.3 regarding Returns and Documents Analysis Individual Income Tax Returns. IRM 3.11.6 Correspondence and Routing PDF An IRM procedural update, effective 05/25/2023, was issued to revise IRM 3.11.6 regarding Correspondence and Routing. IRM 3.11.6 Routing; Correspondence PDF An IRM procedural update, effective 05/09/2023, was issued to revise IRM 3.11.6 regarding Routing; Correspondence. IRM 3.11.212 Disaster Extension Due Dates PDF An IRM procedural update, effective 04/25/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates IRM 3.11.212 Disaster Extension Due Dates May 2, 2023 PDF An IRM procedural update, effective 05/02/2023, was issued to revise Exhibit 3.11.212-5 regarding Florida Disaster Extension Due Dates. IRM 3.11.212 Disaster Extension Due Dates May 26, 2023 PDF An IRM procedural update, effective 05/26/2023, was issued to revise IRM 3.11.212 regarding Disaster Extension Due Dates. IRM 3.11.212 Disaster Extension Due Dates (Update 1 of 2) PDF An IRM procedural update, effective 04/04/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates (Update 1 of 2). IRM 3.11.217 Elective Payment Election PDF An IRM procedural update, effective 04/28/2023, was issued to revise IRM 3.11.217 regarding Elective Payment Election. IRM 3.12.14 Elective Payment Election PDF An IRM procedural update, effective 04/21/2023, was issued to revise IRM 3.12.14 regarding Elective Payment Election IRM 3.12.15 Elective Payment Election PDF An IRM procedural update, effective 04/26/2023, was issued to revise IRM 3.12.15 regarding Elective Payment Election. IRM 3.12.38 Payment Election PDF An IRM procedural update, effective 05/03/2023, was issued to revise IRM 3.13.2 regarding Lg Corp Info; Form 2363 Updates; Form 2678 Clarification; Form 8973 Updates. IRM 3.12.212 Disaster Extension Due Dates PDF An IRM procedural update, effective 04/25/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster Extension Due Dates May 2, 2023 PDF An IRM procedural update, effective 05/02/2023, was issued to revise Exhibit 3.12.212-17 regarding Florida Disaster Extension Due Dates. IRM 3.12.212 Disaster Extension Due Dates May 26, 2023 PDF An IRM procedural update, effective 05/26/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster Extension Due Dates (Update 2 of 2) PDF An IRM procedural update, effective 04/04/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates (Update 2 of 2). IRM 3.12.217 Elective Payment Election PDF An IRM procedural update, effective 04/25/2023, was issued to revise IRM 3.12.217 regarding Elective Payment Election. IRM 3.12.263 Error Code 116; Error Code 136 PDF An IRM procedural update, effective 04/27/2023, was issued to revise IRM 3.12.263 regarding Error Code 116; Error Code 136. IRM 3.13.2 2023 Start-Up Changes PDF An IRM procedural update, effective 01/03/2023, was issued to revise IRM 3.13.2 regarding 2023 Start-Up Changes. IRM 3.13.2 BMF Entity Corrections PDF An IRM procedural update, effective 03/08/2023, was issued to revise IRM 3.13.2 regarding BMF Entity Corrections. IRM 3.13.2 Lg Corp Info; Form 2363 Updates; Form 2678 Clarification; Form 8973 Updates PDF An IRM procedural update, effective 05/03/2023, was issued to revise IRM 3.13.2 regarding Lg Corp Info; Form 2363 Updates; Form 2678 Clarification; Form 8973 Updates. IRM 3.13.222 45 Day Letter Suspense PDF An IRM procedural update, effective 04/04/2023, was issued to revise IRM 3.13.222 regarding 45 Day Letter Suspense. IRM 3.13.222 Manual Refund Correction PDF An IRM procedural update, effective 05/12/2023, was issued to revise IRM 3.13.222 regarding Manual Refund Correction. IRM 3.14.1 IMF Notice Review PDF An IRM procedural update, effective 05/04/2023, was issued to revise IRM 3.14.1 regarding IMF Notice Review. IRM 3.21.3 Received Dates; Added Countries for Waiver of Minimum Time Requirements PDF An IRM procedural update, effective 04/25/2023, was issued to revise IRM 3.21.3 regarding Received Dates; Added Countries for Waiver of Minimum Time Requirements. IRM 3.21.19 Corrected Line Number for Cross-Referencing When Editing PDF An IRM procedural update, effective 05/11/2023, was issued to revise IRM 3.21.19 regarding Corrected Line Number for Cross-Referencing When Editing. IRM 3.21.19 Correction of CCC Editing Order and Tax Year Being Processed PDF An IRM procedural update, effective 05/05/2023, was issued to revise IRM 3.21.19 regarding Correction of CCC Editing Order and Tax Year Being Processed. IRM 3.22.3 Dual Status and the Education Credits PDF An IRM procedural update, effective 04/25/2023, was issued to revise IRM 3.22.3 regarding Dual Status and the Education Credits IRM 3.30.123 IMF Refund PCD Clarification PDF An IRM procedural update, effective 04/21/2023, was issued to revise IRM 3.30.123 regarding IMF Refund PCD Clarification. IRM 3.42.5 Returning Original Documents to Taxpayers PDF An IRM procedural update, effective 05/10/2023, was issued to revise IRM 3.42.5 regarding Returning Original Documents to Taxpayers. All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
