The IRM is the official source of IRS policies, authorities, operations and procedures for IRS managers and employees. The IG process allows for quick communication of new or revised instructions to staff before business units can update the affected IRM section(s). The IG process is also used to convey temporary or pilot procedures.

5 USC 552 (a)(2)(C)44 USC 3101, Records management by agency heads; general duties, requires federal agencies to make and preserve records documenting organization, functions, policies, decisions, procedures and essential transactions of the agency.

The Freedom of Information Act (FOIA), 5 USC 552 (a)(2)(C), provides public access to agency administrative staff manuals and instructions to staff affecting a member of the public unless protected from disclosure by an exemption under 5 USC 552(b).

26 CFR § 601.702, Publication, public inspection, and specific requests for records, outlines the procedures for publishing information, allowing public inspection of records and handling specific requests for records

Section 508 of the Rehabilitation Act (29 USC 794d), requires agencies to make their electronic and information technology accessible to people with disabilities.

Delegation Order 11-1, Administrative Control of Documents and Material, grants authority to approve IMDs with new, changed, or de-designated official use only content. This authority is delegated to various chiefs, directors and other executives who report to a deputy division commissioner or equivalent chief/director.

Delegation Order 1-69 (New), Authorization to Approve an Internal Management Document (IMD), specifies the levels of approvers of IMDs.

The Director, Strategic Business Solutions (SBS), RAAS, is the program director responsible for IMD program administration. The Director, SBS, designates oversight responsibility for the IMD program to the Director, SPDER.

The Director, SPDER oversees the IMD program, to include the IG process.

The SPDER program office sets the Servicewide IMD policy, manages and executes the IG program, and provides IMD/IG training and guidance to business units and program offices. SPDER maintains the IMD Tracking System and Search Interim Guidance webpage and coordinates the posting and removal of IG documents meeting electronic FOIA (E-FOIA) to and from the FOIA Library on IRS.gov.

Business units establish internal processes for managing their IMD procedures based upon the Servicewide policies and procedures.

Program directors and executives oversee IMD administration, including the IG process, under their program responsibility.

Program owners manage and execute the IMD program, including the IG process and records retention, within their program area.

IG coordinators manage the IG program for their business unit and assist authors and managers in authoring, formatting, issuing, distributing and monitoring IG. A list of business unit IG Coordinators is posted on SPDER’s Internal Management Document Community site.

Authors who prepare and write IG follow the rules and processes within this IRM section.

PGLD, Disclosure staff provide program guidance on FOIA oversight and disclosure of sensitive content.

The SERP program office administers the IRM Procedural Update (IPU) process, which aligns with the procedures in this IRM section.

SPDER manages the IG program through the following reports and reviews:

SPDER staff periodically reviews IG expiration dates in the IMD Tracking System and notifies the business units of imminent expiration dates.

SPDER maintains the IRS Historical Research Library that houses IRM clearance packages, which includes documentation on incorporated IG.

SPDER conducts a biennial E-FOIA compliance review to ensure business units comply with FOIA law.

Delegation Order 1-69 (New), Authorization to Approve an Internal Management Document (IMD), specifies who can approve the issuance of IG.

SPDER requires business units to submit and house their IG on the centralized Search Interim Guidance webpage using the IMD Tracking System.

The SPDER office restricts access to the IMD Tracking System to business unit IG coordinators for posting and removing IGMs and IPUs.

SPDER staff reviews IG meeting E-FOIA criteria submitted in the IMD Tracking System for compliance with IRM 1.11.10 and Section 508 before initiating upload to the E-FOIA Library on IRS.gov.

The following table lists the definitions and acronyms used throughout this IRM section.

The following table lists resources that can be used during the IG authoring and clearance process:

Program owners must use the IGM format when:

IGMs are typically issued from and through management to affected employees. If the office issuing the guidance also oversees the affected employees, the memo can be sent directly to those employees.

All IGMs must contain a unique control number. This must be obtained from the business unit’s IG coordinator.

All IGMs must be authored using the business unit’s official letterhead stationery.

Include the following elements in an IGM:

Procedural guidance is issued to employees from management in their chain-of-command, or from one senior executive to other senior executives for dissemination to affected employees. Originating policy offices may not provide direct instruction to employees in external business units without the agreement and approval of the appropriate chief, director or head of office from the applicable business unit. If the guidance affects employees outside of the originating office’s chain of command, guidance must also be issued from management (chief, director, or head of office) of the affected employees. Add a FROM line for the chief, director, or head of office providing the guidance and add a second FROM line for the equivalent signatory for the other business unit the guidance applies to.

In rare situations where the originating office does not own the guidance being issued, the policy owner must also approve the guidance and sign the memorandum. Add a “THRU” line in the memorandum that includes the name and title of the policy owner (chief, director, or head of office). The chief, director, or head of office who is issuing the memorandum on the “FROM” line must be equivalent to the policy owner of the guidance.

Attachment instructions - When formatting an IGM attachment, use the IRM structure and format. Use redlining to clearly identify the changes from the existing content including subsection title and subsection date.

Program owners must use the IPU format to issue interim changes for IRMs that are hosted on SERP. See IRM 1.11.8, Servicewide Electronic Research Program (SERP), for more information on SERP.

Authors use Arbortext Editor to revise the existing IRM XML file. See IRM 1.11.8.7.1, Updating IRMs Through an IRM Procedural Update (IPU), for guidance on updating the XML IRM file and submitting an IPU.

The SERP platform assigns the record a posting number when an IPU is submitted using the Servicewide Electronic Research Program (SERP) Submission Form. See IRM 1.11.8.7.1.1, Issuing an IPU (Interim Guidance).

An IPU revises the existing IRM content posted to SERP. The SERP IRM shows new and revised changes highlighted in yellow.

The Freedom of Information Act (FOIA), 5 USC 552 (a)(2)(C), provides public access to agency administrative manuals and instructions to staff that affect a member of the public, unless protected from disclosure by an exemption under 5 USC 552(b). The FOIA was amended in 1996 to require federal agencies to make these records available to the public in an electronic format, which is referred to as E-FOIA. The IRS complies with this E-FOIA provision by posting content to the FOIA Library on IRS.gov.

Program owners issuing IGMs or IPUs must follow the FOIA, 5 USC 552 (a)(2)(C) and evaluate the IG for posting to the FOIA Library.

Authors must evaluate the IG content to determine if the guidance meets all the FOIA criteria below. If so, the IG requires posting to the FOIA Library.

If the guidance is a restatement of content already posted in full on the FOIA Library, then it is not necessary to post the IG on the FOIA Library. This situation is uncommon, as IG usually provides new instruction to employees.

Authors can use the E-FOIA Decision Tool for assistance in determining whether guidance meets E-FOIA criteria and requires posting to the FOIA Library. If you are unsure how to answer these questions for your guidance, contact your business unit's interim guidance coordinator or FOIA Advisor.

If the IG requires posting to the FOIA Library as explained in IRM 1.11.10.5.1(3) above, take the following actions:

Before initiating clearance, authors and their management must evaluate the IG for potential changes to conditions of employment of bargaining unit employees.

For detailed guidelines and instructions for evaluating guidance for potential changes to working conditions of bargaining unit employees and the required actions, refer to IRM 1.11.2.5.1.4, IRM Changes Affecting Conditions of Employment of Bargaining Unit Employees, and IRM 1.11.9.4.4, Labor/Employee Relations & Negotiations.

Follow the steps in the table below when issuing non-emergency guidance:

Emergency interim guidance must go through clearance after it is issued.

Follow the steps in the table below when issuing emergency guidance:

The author must consider and address reviewers’ comments or concerns on substantive content changes and revise the draft IG as appropriate. Refer to the respective subsection below when responding to reviewers comments for non-emergency and emergency IG.

In situations where the reviewer does not concur with the changes, the author must contact the reviewer to try and resolve the disagreement.

The approving official for IG is a member of the Senior Executive Service (SES) with program oversight of the IMD content. This person is referred to as the program director.

IG containing OUO content requires approval by an official with delegated authority under Delegation Order 11-1, Administrative Control of Documents and Material, with IMD program oversight.

Content meeting E-FOIA requires program director or documented designee approval for posting to the FOIA Library on IRS.gov.

See IRM 1.11.1.4, IMD Approval, for more information.

Business units must make all interim guidance documents accessible under Section 508 of the Rehabilitation Act (29 USC 794d) and meet Freedom of Information Act (FOIA) standards for applicable documents.

The business unit IG coordinator must take the actions in the chart below:

Documents that don’t meet the requirements outlined in IRM 1.11.10.7.1, Accessibility Standards for Interim Guidance Documents, may be returned to the originating office by SPDER.

The author/originating office must incorporate all permanent IG into the next published revision of the affected IRM section(s). This must be done before the expiration date of the IG, or sooner if required by the business unit. Interim guidance is considered permanent when the guidance is not temporary, pilot or deviation, and not superseded by subsequent IG. Follow the instructions in IRM 1.11.2, Internal Revenue Manual (IRM) Process, for authoring the IRM.

When updating the associated IRM to incorporate IG, the author must include a reference to the IG in both the material changes and the effect on other documents sections of the manual transmittal.

If a previously issued IPU is no longer valid guidance for employees to follow and has been superseded by another, a statement to that effect must be referenced in the material changes.

The author or originating office must retain a copy of the changed guidance, all signed Forms 2061, approval documentation, clearance documents, and significant reviewers' comments for historical record-keeping purposes. The author must include a zip file of these documents when initiating IRM clearance. See IRM 1.11.9.5.2, Documents Sent for Clearance - Clearance Package.

Within seven calendar days of when the revised IRM is published incorporating the IG, the author ensures proper archival, per IRM 1.11.9.10.5, Archiving Clearance Documents. The author also notifies the IG coordinator to initiate archival in the IMD Tracking System and removal from IRS.gov.

In rare instances and for continuity of operations, business units may reissue IG when the content is unchanged and still valid. Situations requiring reissuance can include:

The IG content qualifying for reissuance only requires an extension of the effective period. Modified guidance is not considered a reissuance.

The program owner must make it a priority to incorporate permanent IG change(s) into the IRM before the expiration date. Reissuing IG is discouraged.

Examples warranting reissuance include:

The reissuance of an IGM or IPU requires review to ensure guidance still reflects the current processes and management approval. You must obtain approval from the applicable program director or designee prior to requesting approval for the IG reissuance from SPDER.

The Director of SPDER reviews and approves these requests, and may delegate this authority to the SPDER IG coordinator.

The business unit IG coordinator assists authors with obtaining approval for reissuance.

To obtain approval to reissue IG, the author, business unit IG coordinator, or IMD coordinator takes the following actions:

SPDER will provide the status of the request within five business days of receipt and send the Request to Reissue Interim Guidance form back to the originator.

If SPDER approves the request, the issuing business unit takes the following actions based on the type of IG:

If the request is not approved, the business unit must schedule a meeting with the Director of SPDER, IG coordinators (SPDER and business unit), and the applicable program director or designee. Although SPDER reviews each request independently, reissuance of IG may not be approved if:

When business units do not reissue or incorporate an IGM into the IRM and it is no longer valid, e.g., temporary guidance or pilot guidance, the author or business unit must: