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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).
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 20.1.4 where the guidance has been incorporated. This link will be removed on 5/22/2026.
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.