This page contains interim guidance relating to instructions in IRM Part 4 currently in effect but not yet published in the Internal Revenue Manual (IRM). IRM 4.10.2 Interim guidance on conducting unannounced field visits PDF An interim guidance memorandum effective 02/08/2024 was issued to revise IRM 4.10.2 regarding interim guidance on conducting unannounced field visits. IRM 4.10.3 Reissue Interim Guidance (IG) for Timing of Supervisory Approval of Penalties Subject to IRC 6751(b) PDF The interim guidance SBSE-04-0922-0075 effective immediately regarding the timing of supervisory approval for penalties subject to IRC 6751(b) is a reissuance of interim guidance SBSE-04-0920-0054 dated 9/24/2020. IRM 4.10.4 Guidance for Addressing Currency Transaction Report Information (PDF) PDF The purpose of this interim guidance is to clarify actions examiners must take to analyze and document Currency Transaction Report (CTR) data during an audit conducted under Title 26 of the United States Code (USC) (i.e., the Internal Revenue Code). IRM 4.10.4 Interim guidance for addressing currency transaction report information PDF An interim guidance memorandum effective 12/20/2023 was issued to revise IRM 4.10.4 for addressing currency transaction report information. IRM 4.10.6 Interim guidance (IG) for timing of supervisory approval of penalties subject to IRC 6751(b) PDF An interim guidance memorandum effective 12/15/2023 was issued to revise IRMs 4.10.6 and 4.10.9 regarding timing of supervisory approval of penalties subject to IRC 6751(b). IRM 4.10.6 Supervisory Approval for Penalty Abatement PDF An interim Guidance, SBSE-04-0922-0063, effective 9/28/2022, has been issued to update IRM 4.10.6 regarding Supervisory approval for penalty abatement. IRM 4.10.8 Temporary interim guidance for supplemental RGS case files PDF An interim guidance memorandum effective 12/8/2023 was issued to revise IRMs 4.10.8, 4.10.9 and 4.10.15 regarding temporary interim guidance for supplemental RGS case files. IRM 4.10.10 Interim Guidance Adding Standard Explanation for Residential Energy Credit PDF An interim guidance memorandum, effective 9/22/2023 was issued to revise IRM 4.10.10 regarding Adding Standard Explanation for Residential Energy Credit. IRM 4.10.10 Interim Guidance Revising Standard Explanations PDF An Interim Guidance Memo effective 01/23/2023 was issued to revise seventeen standard explanations until IRM 4.10.10 is updated. IRM 4.10.10 Interim guidance revising standard explanations for American Opportunity Tax Credit (AOTC) PDF An interim guidance memorandum effective 11/29/2023 was issued to revise IRM 4.10.10 revising standard explanations for American Opportunity Tax Credit (AOTC). IRM 4.10.15 Interim Guidance on Deleting Report Generation Software (RGS) Cases PDF An Interim Guidance Memorandum, effective 2/26/2023 has been issued to revise IRM 4.10.15 regarding instructions for the deletion of cases on the Report Generation Software (RGS). IRM 4.11.51 Interim Guidance for Submitting Return Preparer Penalty Referrals PDF An interim guidance effective 08/17/2022 was issued to revise IRM 4.11.51 regarding Submitting Return Preparer Penalty Referrals. IRM 4.12.1 Interim guidance memorandum for business expenses, deductions and credits on a substitute for return PDF An interim guidance memorandum effective 12/15/2023 was issued to revise IRM 4.12.1 regarding for business expenses, deductions and credits on a substitute for return. IRM 4.19.3 IMF Automated Underreporter Program PDF An IRM procedural update, effective 12/19/2023, was issued to revise IRM 4.19.3 regarding IMF Automated Underreporter Program IRM 4.19.11.2.23 Issuance of Temporary Interim Guidance for Processing California State Department of Industrial Relations, Division of Labor Standards Enforcement Federal Tax Information Requests PDF An Intermin Guidance Memorandum was issued on 4/17/2023 with an effective date of 5/4/2023 for the processing of California State Department of Industrial Relations, Division of Labor Standards Enforcement Federal Tax Information Requests. IRM 4.19.14 Added Language for Calendar Year 2023 for Form 1099-K Transition Year; Added Note for Tracking Code 4231 PDF An IRM procedural update, effective 01/23/2024, was issued to revise IRM 4.19.14 regarding Added Language for Calendar Year 2023 for Form 1099-K Transition Year; Added Note for Tracking Code 4231. IRM 4.19.14 EITC Qualifying Child (QC): Update to the Support and Tiebreaker Rule for Supporting Documentation and Eligibility Requirement Explanation; Correction to the Tax Court Citation Regarding the Form 8332 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.19.14.6.5 where the guidance has been incorporated. This link will be removed on 2/29/2024. IRM 4.19.14 Inclusion of PC 1360 in Program Description; Additional Clarifying Language for EITC Responses, QRP, RRC, and SFLC This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.19.14.17.3 where the guidance has been incorporated. This link will be removed on 2/29/2024. IRM 4.19.14 New Unallowable Subsection Added to Provide Guidance for the IRC 1341, Claim of Right Credit This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.19.14.22 where the guidance has been incorporated. This link will be removed on 2/29/2024. IRM 4.19.14 Schedule C and Form 1099-K; Qualifying Relative Residence Supporting Documentation This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.19.14.6.3 where the guidance has been incorporated. This link will be removed on 2/29/2024. IRM 4.19.14 Valid Social Security Number (SSN) for the Earned Income Tax Credit (EITC) This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.19.14.6 where the guidance has been incorporated. This link will be removed on 2/29/2024. IRM 4.19.19 Removed Exam Fast Track Section PDF An IRM procedural update, effective 11/01/2023, was issued to remove IRM 4.19.19.2.2.1 regarding Answering Fast Track Calls (W&I Only). IRM 4.19.19 - Updated Other Contact Information for Atlanta, Fresno and Kansas City PDF An IRM procedural update, effective 01/22/2024, was issued to revise IRM 4.19.19.16 regarding Other Contact Information for Atlanta, Fresno and Kansas City. IRM 4.19.19 Updated the Address SB/SE Corr Examination; Added the Amended Refund Hotline This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.19.19.16(2) where the guidance has been incorporated. This link will be removed on 2/28/2024. IRM 4.19.19 Updated to Provide Clarity for Controlling the Call This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.19.19.2.3 where the guidance has been incorporated. This link will be removed on 2/28/2024. IRM 4.19.21 Instructions to Address Undeliverable Letter 2269C PDF An IRM procedural update, effective 02/07/2024, was issued to revise IRM 4.19.21.2.3 regarding Instructions to Address Undeliverable Letter 2269C. IRM 4.24.1 Excise Examinations of Indian Tribal Governments PDF An interim guidance memorandum effective 6/2/2023 was issued to revise IRM 4.24.1, 4.24.2, 4.24.5, 4.24.6, 4.24.8, 4.24.17, 4.24.23, and 4.24.24 regarding Excise Examinations of Indian Tribal Governments. IRM 4.24.1 Petroleum Tax on Domestic Crude Oil Exported from the United States PDF An interim guidance memorandum was issued effective 5/02/2023 to revise IRM 4.24.1, Petroleum Tax on Domestic Crude Oil Exported from the United States. IRM 4.24.2 Interim Guidance on Registration Tests for Form 637 Registrations Other than Under IRC 4101, including new G Registrations PDF This memorandum provides guidance on the registration tests that must be met for Forms 637, Application for Registration (For Certain Excise Activities), received for activities other than under IRC 4101, including new G Registrations. IRM 4.24.8 Interim Guidance for the New Letter 6517, Paid Fuel Claim Short Statute Assessment PDF An interim guidance memorandum effective 6/8/2023 was issued to revise IRM 4.24.8 relating to the new Letter 6517, Paid Fuel Claim Short Statute Assessment, until IRM 4.24.8, Examination Guidance for Excise Claims for Refund or Abatement, is revised. IRM 4.24.8 Interim Guidance on Revised Report Writing Procedures for Claims PDF An Interim Guidance Memorandum has been issued to update IRM 4.24.8, effective 1/4/2023 regarding revised report writing procedures for claims. IRM 4.24.13 Fuel Compliance Inspections on Indian Tribal Lands PDF An interim guidance memorandum, effective 3/21/2023, was issued to revise IRM 4.24.13 regarding Fuel Compliance Inspections on Indian Tribal Lands. IRM 4.24.15 Interim guidance for sampling renewable diesel PDF An interim guidance memorandum effective 1/31/2024 was issued to revise IRMs 4.24.15 and 4.24.2 regarding interim guidance for sampling renewable diesel. IRM 4.24.21 Standard Electronic Workpaper Naming Conventions in Issue Management System (IMS) PDF An interim guidance memorandum, effective 4/11/23, has been issued regarding standard electronic workpaper naming conventions in issue management system (IMS). IRM 4.26.16 Interim Guidance on FBAR Examination Case Procedures Due to Supreme Court Decision (Bittner v. US) PDF An interim guidance memorandum, effective 7/6/2023, was issued to revise IRMs 4.26.16 and 4.26.17 regarding FBAR Examination Case Procedures Due to Supreme Court Decision (Bittner v. US). IRM 4.26.17 Rescind IGM SBSE-04-1222-0018, Updated Deviation for FBAR Compliance Activity, to Modify Procedures for CTR Operations’ Building Closure PDF An interim guidance memorandum, effective 8/8/2023, was issued to revise IRM 4.26.17 regarding Updated Deviation for FBAR Compliance Activity, to Modify Procedures for CTR Operations’ Building Closure. IRM 4.31.9 Deviation from established time frames described in IRM 4.31.9 regarding 2018, 2019, 2020, 2021 and 2022 syndicated conservation easement (SCE) compliance initiative (CIP) and campaign cases audited under the centralized partnership audit PDF This memorandum issues guidance to allow a deviation from established time frames described in IRM 4.31.9.8.4 regarding 2018, 2019, 2020, 2021 and 2022 SCE CIP and campaign cases audited under the Centralized Partnership Audit Regime of the Bipartisan Budget Act of 2015 (BBA). The effective date is 2/27/2024. IRM 4.31.10 Interim Guidance on Implementation of the Centralized Partnership Audit Regime (BBA) Exam Field Support Operation Procedures (EFSO) PDF Interim Guidance on Implementation of the Centralized Partnership Audit Regime (BBA) Exam Field Support Operation Procedures (EFSO). Effective date 02/14/2023. Affected IRM 4.31.10. IRM 4.46.1 Interim Guidance for Approval of Penalties under Internal Revenue Code (IRC) 6751(b)(1) for LB&I Examinations PDF LB&I issued Interim Guidance Memorandum LBI-04-0423-0004, Interim Guidance for Approval of Penalties under Internal Revenue Code (IRC) 6751(b)(1) for LB&I Examinations, on April 27, 2023. This memo affects IRM 4.46.1, IRM 4.46.3, IRM 4.46.4, IRM 4.31.9 and IRM 20.1.1. IRM 4.46.3 Electronic Communications with Taxpayers This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.46.3 where the guidance has been incorporated. This link will be removed on 2/23/2024. IRM 4.46.3 Interim Guidance on Deviation from Mid-Cycle Risk Analysis for Micro-Captive Insurance Cases This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.46.3 where the guidance has been incorporated. This link will be removed on 2/9/2024. IRM 4.46.3 Interim Guidance on LB&I Compliance Priorities PDF LB&I issued Interim Guidance memo LB&I-04-1023-0008, Interim Guidance on LB&I Compliance Priorities, effective October 11, 2023. This memorandum affects IRM 4.46.3, Planning the Examination. IRM 4.46.3 Updated Interim Guidance on Claims for Refund that Include a Claim for Credit for Increasing Research Activities This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.46.3 where the guidance has been incorporated. This link will be removed on 2/9/2024. IRM 4.46.3 Video Meetings with LB&I Taxpayers and their Representatives This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.46.3 where the guidance has been incorporated. This link will be removed on 2/9/2024. IRM 4.71.1 Letter Consolidation for Change due to Correction of Operations Closing Letter This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.46.5 where the guidance has been incorporated. This link will be removed on 1/18/2024. IRM 4.46.5 Updated Interim Guidance for Examinations with IRC 965 Issues – Statute Considerations, Examination and Classification PDF LB&I issued Interim Guidance Memo LB&I-04-0922-0019, Updated Interim Guidance for Examinations with IRC 965 Issues – Statute Considerations, Examination and Classification, effective 9/21/2022. This memo affects IRM 4.46.5, LB&I Examination Process, Resolving the Examination. IRM 4.60.3 Interim Guidance on Review and Acceptance of Advance Pricing Agreement (APA) Submissions PDF LB&I issued Interim Guidance Memorandum LB&I-04-0423-0006, Interim Guidance on Review and Acceptance of Advance Pricing Agreement (APA) Submissions, effective April 25, 2023. This memorandum affects IRM 4.60.3, Tax Treaty Related Matters. IRM 4.70 Change in Closing Agreement Requirements PDF Tax Exempt and Government Entities issued interim guidance effective May 8, 2023, to revise IRM 4.70, 4.71.3, 4.75.25, 4.75.37, 4.75.40, 4.81.6, 4.86.5, 7.2.3, and 7.11.8 regarding Changes in Closing Agreement Requirements. IRM 4.70 TE/GE Title 26 Compliance Check Letter Consolidation PDF Government Entities issued interim guidance effective December 14, 2023, to revise IRM 4.71.22 regarding the TE/GE Title 26 Compliance Check Letter Consolidation. IRM 4.70 Revisions to the DO 8-3 Closing Agreement Process PDF Employee Plans Examinations issued interim guidance effective February 1, 2023, to revise IRM 4.70 and 4.71.3 regarding Revisions to the DO 8-3 Closing Agreement Process. IRM 4.70.6 Sending Acknowledgement Letters when Receiving Large Volumes of Similar Referrals PDF Compliance, Planning and Classification issued interim guidance effective June 10, 2022, to revise IRM 4.70.6 regarding Sending Acknowledgement Letters when Receiving Large Volumes of Similar Referrals. IRM 4.70.10 TE BOD Code on Accounts PDF The Tax Exempt / Government Entities Compliance Unit issued interim guidance effective January 24, 2024, to revise IRM 4.70.10 regarding TE BOD Code on Accounts. IRM 4.71.1 Taxpayer Digital Communications Secure Messaging This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.70.13 where the guidance has been incorporated. This link will be removed on 1/18/2024. IRM 4.71.6 Referral Acknowledgement Letter 4426 (PDF) PDF Compliance Planning and Classification issued interim guidance effective September 15, 2017, to revise IRM 4.71.6, IRM 4.75.5, IRM 4.81.2, IRM 4.86.2, and IRM 4.90.6 regarding Referral Acknowledgement Letter 4426. IRM 4.71.22 Tax Exempt and Government Entities Title 26 Compliance Check Process PDF Tax Exempt and Government Entities issued interim guidance effective May 23, 2022, to revise IRM 4.71.22 regarding the Tax Exempt and Government Entities Title 26 Compliance Check Process. IRM 4.75.37 Processing COVID-19 related credit claims PDF Exempt Organizations and Government Entities issued interim guidance effective May 10, 2023, to revise IRM 4.75.37, 4.86.5, and 4.70.17 regarding Processing COVID-19 Related Credit Claims. All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
IRM 4.19.14 EITC Qualifying Child (QC): Update to the Support and Tiebreaker Rule for Supporting Documentation and Eligibility Requirement Explanation; Correction to the Tax Court Citation Regarding the Form 8332 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.19.14.6.5 where the guidance has been incorporated. This link will be removed on 2/29/2024.
IRM 4.19.14 Inclusion of PC 1360 in Program Description; Additional Clarifying Language for EITC Responses, QRP, RRC, and SFLC This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.19.14.17.3 where the guidance has been incorporated. This link will be removed on 2/29/2024.
IRM 4.19.14 New Unallowable Subsection Added to Provide Guidance for the IRC 1341, Claim of Right Credit This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.19.14.22 where the guidance has been incorporated. This link will be removed on 2/29/2024.
IRM 4.19.14 Schedule C and Form 1099-K; Qualifying Relative Residence Supporting Documentation This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.19.14.6.3 where the guidance has been incorporated. This link will be removed on 2/29/2024.
IRM 4.19.14 Valid Social Security Number (SSN) for the Earned Income Tax Credit (EITC) This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.19.14.6 where the guidance has been incorporated. This link will be removed on 2/29/2024.
IRM 4.19.19 Updated the Address SB/SE Corr Examination; Added the Amended Refund Hotline This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.19.19.16(2) where the guidance has been incorporated. This link will be removed on 2/28/2024.
IRM 4.19.19 Updated to Provide Clarity for Controlling the Call This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.19.19.2.3 where the guidance has been incorporated. This link will be removed on 2/28/2024.
IRM 4.46.3 Electronic Communications with Taxpayers This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.46.3 where the guidance has been incorporated. This link will be removed on 2/23/2024.
IRM 4.46.3 Interim Guidance on Deviation from Mid-Cycle Risk Analysis for Micro-Captive Insurance Cases This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.46.3 where the guidance has been incorporated. This link will be removed on 2/9/2024.
IRM 4.46.3 Updated Interim Guidance on Claims for Refund that Include a Claim for Credit for Increasing Research Activities This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.46.3 where the guidance has been incorporated. This link will be removed on 2/9/2024.
IRM 4.46.3 Video Meetings with LB&I Taxpayers and their Representatives This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.46.3 where the guidance has been incorporated. This link will be removed on 2/9/2024.
IRM 4.71.1 Letter Consolidation for Change due to Correction of Operations Closing Letter This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.46.5 where the guidance has been incorporated. This link will be removed on 1/18/2024.
IRM 4.71.1 Taxpayer Digital Communications Secure Messaging This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.70.13 where the guidance has been incorporated. This link will be removed on 1/18/2024.
All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.