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 4.10.3 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 Reissue Interim Guidance for Addressing Currency Transaction Report Information PDF This memorandum reissues interim guidance IRM 4.10.4 Reissue Interim Guidance for Addressing Currency Transaction Report Information (SBSE-04-0821-0043 ), dated August 20, 2021. IRM 4.10.6 Procedures for Assessing IRC 6698 and IRC 6699 Penalties PDF An interim guidance memorandum, effective 7/13/2023 has been issued to revise IRM 4.10.6 regarding Procedures for Assessing IRC 6698 and IRC 6699 Penalties. 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 4.10.10 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 4.10.15 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 Reissue IG Memorandum SBSE-04-1221- 0068; Formerly SBSE-04-1219-0054, for the Qualified Business Income Deduction on a Substitute for Return PDF This Interim Guidance effective 9/29/2022 Reissues Interim Guidance Memorandum SBSE-04-1221-0068; Formerly SBSE-04-1219-0054, regarding the Qualified Business Income Deduction on a Substitute for Return to update IRMs 4.12.1, 4.19.15, & 4.19.17. 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 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 PDF An IRM procedural update, effective 03/31/2023, was issued to revise IRM 4.19.14.6.5 regarding 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. IRM 4.19.14 Inclusion of PC 1360 in Program Description; Additional Clarifying Language for EITC Responses, QRP, RRC, and SFLC PDF An IRM procedural update, effective 06/22/2023, was issued to revise IRM 4.19.14 regarding Inclusion of PC 1360 in Program Description; Additional Clarifying Language for EITC Responses, QRP, RRC, and SFLC. IRM 4.19.14 New Unallowable Subsection Added to Provide Guidance for the IRC 1341, Claim of Right Credit PDF An IRM procedural update, effective 05/05/2023, was issued to add subsection IRM 4.19.14.18.11 regarding New Unallowable Subsection Added to Provide Guidance for the IRC 1341, Claim of Right Credit. IRM 4.19.14 Schedule C and Form 1099-K; Qualifying Relative Residence Supporting Documentation PDF An IRM procedural update, effective 02/07/2023, was issued to revise IRM 4.19.14 regarding Schedule C and Form 1099-K; Qualifying Relative Residence Supporting Documentation IRM 4.19.14 Valid Social Security Number (SSN) for the Earned Income Tax Credit (EITC) PDF An IRM procedural update, effective 01/19/2023, was issued to revise IRM 4.19.14.6(5) regarding Valid Social Security Number (SSN) for the Earned Income Tax Credit (EITC). 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 the Address SB/SE Corr Examination; Added the Amended Refund Hotline PDF An IRM procedural update, effective 01/03/2023, was issued to revise IRM 4.19.19.16 regarding Updating the Address SB/SE Corr Examination; Added the Amended Refund Hotline. IRM 4.19.19 Updated to Provide Clarity for Controlling the Call PDF An IRM procedural update, effective 02/28/2023, was issued to revise IRM 4.19.19.2.3 regarding an Update to Provide Clarity for Controlling the Call. 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 4.24.21 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 4.25.2 - Estate Tax Closing Letter Requests 12/2/2021 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.25.2 where the guidance has been incorporated. This link will be removed on 11/23/2023. 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 4.30.2 Obsoletion/Withdrawal of LB&I Field Directives PDF An interim guidance memo effective January 26, 2022 was issued to obsolete or withdraw certain LB&I field directives. IRM 4.31 Interim Guidance on Implementation of the Large Partnership Compliance Pilot Program 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 11/22/2023. IRM 4.31.2 Interim Guidance for TEFRA Partnership Examinations with IRC 965 Issues - Statute Considerations, Examination and Classification PDF LB&I issued Interim Guidance Memo LB&I-04-0821-0010, Interim Guidance for TEFRA Partnership Examinations with IRC 965 Issues - Statute Considerations, Examination and Classification, on August 20, 2021. This memo affects IRM 4.31.2. IRM 4.31.9 Deviation from Established Time Frames Described in IRM 4.31.9 Regarding 2018, 2019 and 2020 Syndicated Conservation Easement Compliance Initiative PDF Deviation from Established Time Frames Described in IRM 4.31.9 Regarding 2018, 2019 and 2020 SCE CIP and Campaign Cases Audited under BBA. Effective date: 11/17/2022. IRM 4.31.9 Interim Guidance for BBA Partnership Examinations with IRC 965 Issues - Statute Considerations, Examination and Classification PDF LB&I issued Interim Guidance Memo LB&I-04-0821-0009, Interim Guidance for BBA Partnership Examinations (the Centralized Partnership Audit Regime of 2015) with IRC 965 Issues - Statute Considerations, Examination and Classification, on August 20, 2021. This memo affects IRM 4.31.9. 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 4.36.3 Interim Guidance on Modernized Process for Joint Committee Review Cases This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.36.3 where the guidance has been incorporated. This link will be removed on 12/18/2023. 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 PDF LB&I issued Interim Guidance Memo LB&I-04-0122-0004, Electronic Communications with Taxpayers, effective 1/25/2022. This memo affects IRM 4.46.3. IRM 4.46.3 Interim Guidance on Deviation from Mid-Cycle Risk Analysis for Micro-Captive Insurance Cases PDF LB&I issued Interim Guidance Memorandum LBI-04-0423-0005, Interim Guidance on Deviation from Mid-Cycle Risk Analysis for Micro-Captive Insurance Cases. This memo affects IRM 4.46.3. 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 PDF LB&I and SB/SE jointly issued IG Memo LB&I-04-1222-0026, Updated Interim Guidance on Claims for Refund that Include a Claim for Credit for Increasing Research Activities. This IG memo supersedes LB&I-04-0122-0001 and affects IRM 4.46.3, IRM 4.10.11 and IRM 4.1.1. Effective date 1/10/2022. IRM 4.46.3 Video Meetings with LB&I Taxpayers and their Representatives PDF LB&I issued Interim Guidance memo LB&I-04-0821-0011, Video Meetings with LB&I Taxpayers and their Representatives, effective October 18, 2021. This memorandum affects IRM 4.46.3, Planning the Examination. IRM 4.46.4 Interim Guidance Memorandum on Economic Substance Doctrine and Related Penalties PDF Interim Guidance Memo LB&I-04-0422-0014, Interim Guidance Memorandum on Economic Substance Doctrine and Related Penalties, was jointly issued by LB&I and SB/SE on April 22, 2022. This IGM affects IRM 4.46.4, IRM 4.10.13 and IRM 20.1.5. IRM 4.46.5 Requesting Participation in Appeals Conferences for Appeals Team Leader Cases PDF LB&I issued Interim Guidance Memo LB&I-04-1121-0019, Requesting Participation in Appeals Conferences for Appeals Team Leader Cases on November 8, 2021. The memo affects IRM 4.46.5, Resolving the Examination. 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 Cases Subject to Mandatory Review PDF Employee Plans Examinations issued interim guidance effective June 1, 2022, to revise IRM 4.70, 4.71.3, 4.71.4, 4.71.5, 4.71.8, 4.71.10, 4.71.14, 4.71.16, 4.71.23 and 4.71.27 regarding Cases Subject to Mandatory Review. 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 Interim Guidance on Use of Standardized Letters and Forms PDF Employee Plans Examinations issued interim guidance effective January 10, 2023, to update IRM 4.70, 4.71.1, 4.71.3, 4.71.4, 4.71.5 and 4.71.27 regarding Use of Standardized Letters and Forms. 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 4.70.13 Video Meetings with Taxpayers and Representatives PDF Tax Exempt and Government Entities issued interim guidance effective May 26, 2022, to revise IRM 4.70.13, 4.71.1, 4.75.10, 4.75.11, 4.81.5, 4.86.5, regarding Video Meetings with Taxpayers and Representatives. IRM 4.71 Discussion and Documentation of Publication 1, Notice 609, Publication 5146 and the Examination Process PDF Tax Exempt and Government Entities issued interim guidance effective February 28, 2022, to revise IRM 4.71, 4.75, 4.81 and 4.81 regarding the discussion and documentation of Publication 1, Notice 609, Publication 5146 and the examination process. IRM 4.71.1 Interim Guidance on Letter Consolidation (PDF) PDF Tax Exempt and Government Entities issued interim guidance effective February 2, 2021, to update IRM 4.71, 4.72, 4.75, 4.81, 4.86, 7.1, 7.2, 7.11 and 7.13 regarding the completion of a letter consolidation project. IRM 4.71.1 Letter Consolidation for Change due to Correction of Operations Closing Letter PDF TE/GE issued interim guidance effective November 15, 2022, to revise IRM 4.71.1, 4.71.4, 4.71.6, 4.71.10, 4.71.17, 4.75.10, 4.75.12, 4.75.13, 4.75.15, 4.75.16, 4.75.20, 4.75.21, 4.75.22, 4.75.39 and 4.81.5 regarding a letter consolidation for Change due to Correction of Operations Closing Letter. IRM 4.71.1 Taxpayer Digital Communications Secure Messaging PDF Interim guidance on communicating with taxpayers eligible for Taxpayer Digital Communication Secure Messaging (TDC SM). 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 4.75.7 Tax Exempt and Government Entities Examination Process PDF Tax Exempt and Government Entities issued interim guidance effective June 21, 2024, to revise IRM 4.75.7, 4.75.10, 4.75.40, 4.86.1 and 4.86.5 regarding the Tax Exempt and Government Entities Examination Process. IRM 4.75.12 Interim Guidance on Verifying Forms 8976 Were Filed and Applicable Penalties (PDF) PDF Exempt Organization Examinations issued interim guidance effective March 1, 2021, to update IRM 4.75.12, in regard to Verifying Forms 8976 Were Filed and Applicable Penalties. 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. IRM 4.86.1 Customer Assistance for Indian Tribal Governments (PDF) PDF Government Entities issued interim guidance effective August 23, 2022, to revise IRM 4.86.1 regarding Customer Assistance for Indian Tribal Governments. 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 4.25.2 - Estate Tax Closing Letter Requests 12/2/2021 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.25.2 where the guidance has been incorporated. This link will be removed on 11/23/2023.
IRM 4.31 Interim Guidance on Implementation of the Large Partnership Compliance Pilot Program 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 11/22/2023.
IRM 4.36.3 Interim Guidance on Modernized Process for Joint Committee Review Cases This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.36.3 where the guidance has been incorporated. This link will be removed on 12/18/2023.
All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
