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This page contains interim guidance relating to instructions in IRM Part 20 currently in effect but not yet published in the Internal Revenue Manual (IRM).
An IRM procedural update, effective 6/17/2026, was issued to revise IRM 20.1.1 regarding Automatic Exemption From Penalty Administrative Relief (AEP
An IRM procedural update, effective 07/27/2026, was issued to revise IRM 20.1.1 regarding refund claims related to the COVID-19 major disaster declaration.
An IRM procedural update, effective 10/13/2026, was issued to revise IRM 20.1.4 regarding Notice 2025-55 and Notice 2026-52, relief from penalty for failure to deposit remittance transfer excise tax.
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.