The IRM helps the IRS meet federal requirements to document, publish, and maintain policies, authorities, procedures, and organizational operations described in IRM 1.11.1.1.2, Authority.

The IRS Restructuring and Reform Act of 1998 (RRA98) restructured and reformatted the IRM to align with IRS business processes. One of the primary goals of IRS modernization was to restore and maintain the IRM as the single, official compilation of IRS policies, procedures and guidelines.

In 1999, the IRS formed the Office of Servicewide Policy, Directives and Electronic Resources (formerly Servicewide Policy, Directives and Electronic Research). SPDER designs, implements and monitors the Servicewide strategy for managing internal management documents (IMDs). Refer to IRM 1.11.1, Internal Management Document (IMD) Program and Responsibilities, for information about the effect of these changes.

By law, federal agencies must document, publish and maintain records of policies, authorities, procedures and organizational operations. The IRM serves as the official source for the IRS. Refer to IRM 1.11.1.1.2, Authority, for the authorities and legal obligations of IMDs.

The Freedom of Information Act (FOIA), 5 USC 552(a)(2)(C), requires each agency to maintain and make available for public inspection and copying administrative staff manuals and instructions to staff that affect a member of the public. The redacted IRM posted on IRS.gov fulfills this requirement.

The Freedom of Information Act (FOIA), 5 USC 552(a)(2)(E), requires each agency to maintain and make available for public inspection and copying a current index of records likely to become the subject of multiple FOIA requests for substantially the same records. Document 10988, Internal Revenue Manual Index, is available on IRS.gov and fulfills this requirement.

The Director, DPI, RAAS, administers the IMD program and delegates oversight of the IMD program, including IRMs, to the Director, SPDER.

Program directors oversee IMD administration under their program responsibility, including approval of new or revised IMDs.

Program owners manage and execute the IMD program.

Business unit authors who prepare IMDs are responsible for following authoring rules found in IRM 1.11 series, IRM Style Guide, and issued interim guidance (IG). Refer to IRM 1.11.1.6.7, IMD Authors, for author’s responsibilities. IMD authors must clear IRMs through all affected offices.

The Director, Media and Publications (M&P), is responsible for composition reviews involving numbering, formatting and processing the IRM for publication. M&P is also responsible for planning, developing, coordinating, administering and evaluating the policies, systems, procedures and standards to meet IRS publishing needs. Refer to IRM 1.11.5, Publishing the Internal Revenue Manual (IRM).

SPDER uses the following reviews and reports to manage the IMD program:

IMD Certification: SPDER annually requires business units to report the status of their IRMs, Servicewide delegation orders and policy statements, and to certify IRM management and internal controls. SPDER compiles the results into a report for senior executives, managers, IMD coordinators and staff. The report supports and improves IMD program management.

The following table defines terms that appear throughout this IRM section:

The following table provides acronyms that are used throughout this IRM section:

The following table lists additional primary sources of guidance on the IMD and IRM programs. Along with IRM 1.11.2 , they form the operating rules and responsibilities for the IMD program.

The IRM Decision Tool is an interactive questionnaire that helps you determine whether new content or instructions to staff found in other sources must be included in the IRM.

Document 12835, The IRM Style Guide, is authored by SPDER and provides guidance on format, structure, plain language and writing standards specific to IRMs.

The IRS Style Guide, authored by Communications and Liaison (C&L), is a web-based product that provides punctuation, grammar and general writing rules for internal communications.

Exhibit 1.11.2-3, IRM Web Resources, provides useful IMD related links.

Program owners may issue supplemental guidance and local procedures to employees only when the primary guidance is in the IRM. Supplemental guidance contains information on a specific program, project or task. Supplemental guidance must comply with published guidance and reference the applicable IRM section.

Supplemental guidance:

Types of supplemental guidance include:

The program office owning the source content and any other affected program office must review supplemental guidance annually for accuracy.

Risks associated with placing instructions in a supplemental source of guidance include:

When deciding whether to place content in the IRM or in a supplemental source, consider the IRM standards for primary guidance provided above in IRM 1.11.2.2 (2), IRM Standards. In addition to those standards, information also belongs in the IRM if any of the following apply:

For help in determining if content belongs in the IRM or in a supplemental source of guidance:

Each program owner must develop, maintain and publish procedures in the IRM to administer their program. Refer to IRM 1.11.2.1.6, Terms and Acronyms, for definitions and IRM 1.11.2.3.3, Identify the IRM Owner, for more information about the IRM owner.

IRM content must be accurate and reliable to ensure consistent administration of the tax laws. To maintain IRM accuracy, the program owner must:

Procedural and operational changes typically originate from the following sources:

Routine IRM updates are more efficient; addressing changes as they occur eases the burden on authors and reviewers. Infrequent updates usually require extensive changes which increase the time it takes to write, clear and publish the IRM.

IRM sections that have not been updated for five or more years are considered "overage." This indicates the IRM content may not be current and requires review and revision, if necessary. Per IRM 1.11.2.2(8), the IRM owner is responsible for reviewing each IRM section annually.

At times, national program guidance may not apply to the work in all offices in all areas of the country because of special circumstances or other restrictions. In these cases, deviation from IRM procedures may be necessary. Deviations from national program guidance require approval following IRM 1.2.2.2.53, Delegation Order 1-69, Authorization to Approve an Internal Management Document (IMD).

You must issue guidance that deviates from the IRM (even if temporary) through an interim guidance memorandum (IGM), in accordance with IRM 1.11.10, Interim Guidance Process. It must be:

When preparing a deviation:

If your IRM is on SERP, you must also issue an IPU referencing the deviation.

Procedural guidance which deviates from the IRM is subject to FOIA on IRS.gov. For information on E-FOIA criteria and requirements, refer to IRM 1.11.10, Interim Guidance Process.

The IRM must include an overview of the internal controls for each program, policy, process, or activity it addresses. Authors must describe the internal control framework in the first subsection of the applicable IRM section. Authors must title this subsection "Program Scope and Objectives." This subsection describes the overall purpose of a program, what it is intended to achieve, and the individuals responsible for managing it, providing oversight, and ensuring accountability. It also explains the importance of internal controls and how they support consistent tax administration. The terms associated with internal controls are below in IRM 1.11.2.2.4.1, Required Internal Control Components. Definitions for additional terms associated with the IRM process are in IRM 1.11.2.1.6, Terms and Acronyms.

IRM internal control content must support IRS compliance with applicable federal internal control standards. As described in IRM 1.4.2, Monitoring and Improving Internal Control, internal controls are the programs, policies and procedures established to ensure that:

IRM internal controls do not include instructions to staff.

The program director ensures IRM internal control content is complete, accurate, and reviewed at least annually to promote consistent tax administration. This rule is consistent with the annual IRM review requirement in IRM 1.11.2.2, IRM Standards.

Business units must publish their functional statements in an IRM section in IRM 1.1, Organization and Staffing. The functional statement IRM provides a high-level description of the business unit’s operations, organizational structure and activities it performs to achieve the IRS mission. The IRM contains the functional statement of the business unit itself, and the functional statements of all program offices within the business unit.

The business unit’s functional statement describes its:

Each program office’s functional statement describes its:

Business units must:

New business units should use the information in the documentation establishing the office to prepare a functional statement IRM. There is a job aid available on the IMD Community of Practice site to help you prepare functional statements and functional statement IRM sections. Refer to Functional Statements.

Each IRM section consists of the following:

The following table describes the elements of an IRM section.

The IRS publishes the IRM at the section level. Upon SPDER’s approval of a new IRM section request, M&P assigns the IRM section a catalog number. The catalog number is a unique string of five numbers and one letter.

When M&P assigns a catalog number, it is permanently associated with the IRM section and the primary topic. M&P cannot re-use the IRM number nor the catalog number unless it's for the same or a similar topic.

For information on catalog number approval, refer to IRM 1.11.2.4.1.1, Receive a Catalog Number.

The business unit primarily responsible for the program owns and manages the IRM content. As explained in IRM 1.11.2.2.2, Responsibilities for Maintaining the IRM, owners are responsible for the accuracy of their IRM content. To identify ownership, refer to the relevant functional statement IRM in IRM 1.1, Organization and Staffing.

In some cases, two or more program offices in different business units may contribute to the content of an IRM section; however, only one business unit can be the primary owner.

The following indexing tools list the IRM owners. Refer to these tools to determine the appropriate contact for a question or concern involving a particular program:

Management assigns analysts or frontline employees as IRM authors. IRM authors are responsible for preparing program procedures and guidelines. Frequently, authoring an IRM section is a collateral responsibility. Authors work closely with their IMD/IRM coordinators. Refer to IRM 1.11.1.6.7, IMD Authors, for roles and responsibilities.

M&P updates the author's contact information on the "Product Catalog Results" page for each published product as the "Content POC." M&P obtains author information from Form 1767, Publishing Services Requisition.

Author information is also available in the indexing sources listed above in IRM 1.11.2.3.3, Identify the IRM Owner.

To initiate a new IRM chapter or section, the responsible program office completes the IRM Request Form at IRM Requests and Author Changes. Select the Save button when finished. The system automatically generates an email to the business unit IMD/IRM coordinator. See the instructions below for completing the form.

The IMD/IRM coordinator:

The SPDER office:

The IRM part title describes the business process. The chapter title describes the primary topic, and the section title describes a specific topic within the primary topic. Titles must describe these topics.

When creating a title:

To change a chapter or section title:

A corporate reorganization or change in program responsibilities may change the owner of a business process or activity.

When an IRM owner changes at the business unit level, complete the IRM Request Form at IRM Requests and Author Changes. Select the Save button when finished. The system automatically generates an email to the business unit IMD/IRM coordinator. See the instructions below for completing the form.

The business unit’s IMD/IRM coordinator reviews the request. Upon approval an email is automatically generated to SPDER.

SPDER acknowledges the change in ownership. Then, the author must:

When reassigning an IRM section, the new author (or IMD/IRM coordinator) must take the following steps to update the information displayed on the Product Catalog Results page:

Once the request is complete, M&P is automatically notified and updates the Product Catalog Results page.

If the IRM is hosted on SERP, contact the SERP program office to update the author information on the SERP site. Follow the instructions in IRM 1.11.8.3, Authorized Submitter.

IRM authors must take the following actions and training when first assigned to write or update an IRM section:

As a new author, complete all courses listed on the IRM Author Curriculum.

IRM Authoring Tool Training is an instructor-led course currently offered virtually (ITM 75053). Self-registration for IRM Authoring Tool training is available through the IRM Authoring Tool - Arbortext Registration App. Visit Arbortext Editor Training on SPDER’s SharePoint site for steps to self-register.

The IRM process requires authors to specify various IRM dates when publishing procedural changes in each revision. The types of IRM dates include:

The table below defines each type of IRM date and the proper date format:

Follow these rules when the IRM section is effective on a specific date:

When adding or revising information that becomes effective on a specified date, insert the date in both the MT effective date element and the affected subsection date(s).

For additional information on MT dates, refer to IRM 1.11.2.6.1, Required Elements of the Manual Transmittal.

An OUO designation prevents automatic distribution to the public of materials exempt from the FOIA where disclosure carries a reasonable expectation of harm to government interest or to personal privacy interest. Refer to IRM 11.3.12, Designation of Documents.

The IRS considers material OUO when restricted for official purposes by individuals authorized by IRM 1.2.2.12.1 , Delegation Order 11-1, Administrative Control of Documents and Material. Refer to IRM 1.2.2.2.53, Delegation Order 1-69, Authorization to Approve an Internal Management Document (IMD), for approval and authorization of IMDs containing OUO content.

IRMs containing newly designated OUO information require clearance through Privacy, Governmental Liaison and Disclosure (PGLD) at *PGLD IMD SPOC. Refer to IRM 1.11.9.4.2, Privacy, Governmental Liaison and Disclosure.

The following examples of IRM content may require an OUO designation:

Any IRM section can contain OUO content.

The program office owning the IRM determines if content is OUO. For assistance with a determination of the reasonable harm of a specific OUO determination, send an email with the subject line "Informal Assistance Request" to *PGLD IMD SPOC.

Tag IRM content that is OUO using the IRM authoring software to show it’s restricted content. When published, the public version automatically redacts tagged information. To tag content OUO in the IRM XML file:

Display and place content in manageable pieces so it’s easy to read and the user can quickly find the information needed.

Do not reserve a subsection for future use. Placeholders are not permitted in the IRM.

Avoid using employee names, email addresses, and phone numbers in the IRM, unless necessary for a business purpose. Use a program office name instead of an individual, or an organizational mailbox instead of an individual email address.

Consider creating a contact listing document that can be stored on an internal site and linked to the IRM.

When it’s necessary to display a telephone number in the IRM, follow these rules:

Authors and reviewers must always review IRM content for federal tax information (FTI) or other personally identifiable information (PII). If an author believes an exception exists where there is a need for FTI or PII in an IRM, email *Privacy for guidance.

To avoid accidental use of real taxpayer information in IRM text, exhibits or graphics, follow the guidelines in Document 13324, Guidelines and Examples for Fictionalizing Domestic Taxpayer Information, and Document 13311, International Name and Address Construction Job Aid, to properly fictionalize:

Write in plain language so that your IRM section is easy to read and understand. The following are some basic plain language techniques:

For more on plain language writing, review:

Follow standardized citation formats when referencing IRM sections, legal authorities, IRS published products and other sources in the IRM. Standardized citation formats improve consistency, accuracy, and information retrieval across the IRM. Consistent structure and formatting ensure references are clear, searchable, and usable for research.

Include pertinent web addresses when referencing online sources. For example, link to:

Use the citation and hyperlink tools in the IRM authoring software to create embedded links. Refer to IRM 1.11.2.5.8.3, Create Hyperlinks, for instructions on inserting them.

Consult the following resources for citation standards and inserting links in the IRM:

Refer to IRM 1.11.2.5.8.1, Citation Requirements, for detailed guidance on citing IRM sections, legal authorities, and IRS published products.

The IRM authoring software automatically generates an MT template. Authors must complete the MT each time they create, revise or obsolete an IRM section.

Below is a list of the required elements arranged in order with a description of each:

For more information on IRM dates, refer to the table in IRM 1.11.2.5.2, Determine IRM Dates.

The authoring software allows authors to manually insert optional elements. Optional elements are rarely necessary since most of the information they provide is covered by the internal controls subsection; however, they may be appropriate in limited situations.

The following table describes the four optional elements and when to use them:

An informal review helps facilitate the processing of an IRM section by:

Review these questions when considering whether to seek advice from a SME:

Request an informal review when:

When you initiate an informal review:

Documentation accumulated during the informal review process may become part of the clearance package archived in the IRS Historical Research Library. Keep copies of all actions and contacts with the SME. Refer to IRM 1.11.9.10.5, Archiving Clearance Documents.

Use the following guidance to update the IRM to correct an editorial error:

When you prepare the MT, describe the type of information that changed in the material changes.

Use this subsection when all IRM content will be moved into another IRM section or sections.

An IRM may not be obsoleted until the receiving IRM(s) containing the moved content are published, ensuring there are no gaps in guidance.

When an IRM is obsoleted because its content, including any outstanding IG, is merged into one or more IRMs, clearly state this in the first paragraph of the material changes. Use a table that identifies the old subsections and where the content is moved to so users can easily compare.

If making substantive changes to the content after merging, specify the substantive changes in the receiving IRM’s material changes.

The obsolete IRM file contains only the manual transmittal when published. Refer to IRM 1.11.2.9 (7) for instructions on preparing an obsolete IRM file.

Use this subsection when only part of an IRM’s content will be moved and the remaining content will be obsoleted.

An IRM may not be obsoleted until the receiving IRM(s) containing the moved content are published, ensuring there are no gaps in guidance.

When only moving some content to another IRM, including any outstanding IG, and obsoleting the rest of the IRM, clearly state this in the first paragraph of the material changes. Use a table that identifies the old subsections, where the content is moved to or whether it is obsoleted, so users can easily compare.

If making substantive changes to content that has been merged into another IRM, specify the substantive changes in the receiving IRM’s material changes.

The obsolete IRM file contains only the manual transmittal when published. Refer to IRM 1.11.2.9 (7) for instructions on preparing an obsolete IRM file.

Use this subsection when none of the IRM content is being relocated to another IRM.

If obsoleting an IRM because none of the content is valid, and the procedures are no longer effective, clearly identify in the material changes why the IRM is no longer valid and provide sources as applicable.

The obsolete IRM file contains only the manual transmittal when published. Refer to IRM 1.11.2.9 (7) for instructions on preparing an obsolete IRM file.

SPDER issues IMD alerts on the Servicewide IMD program and processes to:

There are two self-subscribing mailing lists for IMD alerts:

Sign up for news and mailings by visiting IMD Community News and joining the IMD Teams Channel. SPDER also posts all issued alerts to this page and channel.