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Part 1 - Organization, Finance, and Management

This page contains interim guidance relating to instructions in IRM Part 1 currently in effect but not yet published in the Internal Revenue Manual (IRM).

IRM TAC Appointment Service
This guidance is now incorporated into the IRM. Following the link above will take you to IRM where the guidance has been incorporated. This link will be removed on 3/2/2017.

IRM 1.4.28 Interim Guidance Appeals Team Case Leader Team Managers Will Sign Form 5402 for Cases Worked by Appeals Team Case Leaders
This memorandum serves as interim guidance on new requirements for the Appeals Team Case Leader Team Manager (ATCLTM). The ATCLTM will sign Form 5402, Appeals Transmittal and Case Memo, for cases worked in Appeals Team Case Leader Operations, to confirm that the ATCLTM has no proposed changes.

IRM 1.4.28 Interim Guidance on Initial Conference Procedures for Liability, Penalty Appeals and Innocent Spouse Cases
This memorandum issues guidance on a process to consolidate initial conference procedures for non-docketed and docketed examination work streams and Trust Fund Recovery Penalty cases (both pre-assessment and post-assessment).

IRM Business Priorities to Include FTD Alerts
An IRM procedural update, effective 08/16/2016, was issued to revise IRM regarding Business Priorities to Include FTD Alerts.

All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.

Page Last Reviewed or Updated: 02-Feb-2017