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June 09, 2026
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(1) This transmits revised IRM 1.11.2, Internal Management Documents System, Internal Revenue Manual (IRM) Process.
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(1)
IRM 1.11.2.1.4
, Program Management and Review
Paragraph (1) - Updated the table to include accurate reports and data that reflect how the SPDER monitors the IMD program.
(2)
IRM 1.11.2.1.6
, Terms and Acronyms
Paragraph (1) - Added Employee Relations (ER) to table and removed Labor/Employee Relations & Negotiations (LERN) to reflect their reorganization.
(3)
IRM 1.11.2.2.4
, Address Management and Internal Controls
Paragraph (1) - Clarified the purpose of IRM internal controls to align with IRM 1.4.2, Monitoring and Improving Internal Control. Provided a reference to IRM 1.11.2.2.4.1, Required Internal Control Components, to inform authors of the required internal control elements that must be addressed in IRM sections.
Paragraph (2) - Reinforced IRM internal controls must comply with federal standards.
Paragraph (5) - Moved prior IRM Internal Control Components and Descriptions table to subsequent subsection.
(4)
IRM 1.11.2.2.4.1
, Required Internal Control Components
Added a new subsection outlining the required IRM internal control components, their descriptions, and the required order.
(5)
IRM 1.11.2.4.1.1
, Receive a Catalog Number, Incorporated procedures for reinstating obsoleted IRMs from IGM RAAS-01-0725-0002, Updates to IRM 1.11.2, Internal Revenue Manual (IRM) Process, dated 07-22-2025:
Paragraph (2) - Added requirements for program director approval.
Paragraph (3) - Added instructions to request IRM reinstatement from SPDER.
Paragraph (4) (
not from IGM RAAS-01-0725-0002
) - Provided contact to request obsolete IRM files.
Paragraph (5) - Provided a reference for offices to review before reinstating an IRM section owned by another office.
(6)
IRM 1.11.2.5.1
, Authoring Process - First Steps and Training, Incorporated training information from IGM RAAS-01-0725-0002, Updates to IRM 1.11.2, Internal Revenue Manual (IRM) Process, dated 07-22-2025:
Paragraph (2) Table - Added ITM 75053 (Virtual), IRM Authoring Tool Training (Arbortext Editor) and ITM 85248, Overview of the IRM Process as SPDER course offerings.
Paragraph (3) - Clarified IRM Authoring Tool Training is offered in-person and virtually.
Paragraph (3) (
not from IGM RAAS-01-0725-0002
) - Added ITM 85248 as a third prerequisite for IRM Authoring Tool Training.
Removed from subsection references to ITM 15770, (Classroom), IRM Authoring Tool Training (Arbortext Editor), because training is now delivered virtually.
(7)
IRM 1.11.2.5.1.2
, Writing Rules
Paragraph (1)(b) - Updated reference to IRM 1.11.2.2.4.1, Required Internal Control Components.
Paragraph (1)(g) - Updated reference to IRM 1.11.2.5.8.1, Citation Requirements.
(8)
IRM 1.11.2.5.1.4
, IRM Changes Affecting Conditions of Employment
Revised subsection title and all procedures to align with changes and policies impacted by Executive Order 14251, Exclusions from Federal Labor-Management Relations Programs, issued in March 2025.
Updated the program office title throughout from Labor/Employee Relations & Negotiations (LERN) to Employee Relations (ER) to reflect their reorganization.
Replaced obsolete Form 14036, Notice to National NTEU with Form 15730, Change in Working Condition Consult Request.
(9)
IRM 1.11.2.5.2
, Determine IRM Dates
Paragraph (2) Table - Added IRM references for the manual transmittal and effective dates. Clarified which date M&P will use for publishing when the effective date or subsection dates are wildcards.
Paragraph (3)(b) - Prohibited the use of wildcard dates when an IRM section has a specific effective date.
(10)
IRM 1.11.2.5.6.1
, Personally Identifiable Information (PII) or Federal Tax Information (FTI) Breach Actions
Paragraph (2)(b) - Added the PII mailbox for applicable breach inquiries.
(11)
IRM 1.11.2.5.8
, Standard Citation Rules
Updated entire subsection to clarify and standardize citation guidance.
(12)
IRM 1.11.2.5.8.1
, Citation Requirements
Changed title from “Cite the IRM” to “Citation Requirements”.
Consolidated and added content to streamline citation guidance and improve usability from prior subsections:
- IRM 1.11.2.5.8.1, Cite the IRM
- IRM 1.11.2.5.8.2, Cite Legal Sources
- IRM 1.11.2.5.8.3, Cite Other IRS Published Products
(13)
IRM 1.11.2.5.8.3
, Create Hyperlinks
Paragraph (2) Table - Removed reference to <c> tag.
Paragraph (5) - Incorporated procedures identifying and correcting broken hyperlinks from IGM RAAS-01-0725-0002, Updates to IRM 1.11.2, Internal Revenue Manual (IRM) Process, dated 07-22-2025.
Paragraph (7) - Added a note explaining how to update broken links for SERP IRMs.
(14)
IRM 1.11.2.6.1
, Required Elements of the Manual Transmittal
Paragraph (2) Table - Updated purpose terminology from “reissued” to “reinstated” to accurately describe IRM sections restored from obsolete status.
(15)
IRM 1.11.2.6.1.2
, Manual Transmittal Purpose
Paragraphs (1) and (2) - Updated purpose terminology from “reissued” to “reinstated” to accurately describe IRM sections restored from obsolete status.
(16)
IRM 1.11.2.6.1.3
, Manual Transmittal Material Changes
Paragraph (2) List Item 2 - Added guidance and note requiring authors to review updated IRM content, IGMs, and IPUs issued since the last publication and to draft a material change for each identified substantive revision.
Paragraph (2) List Item 8 - Added guidance requiring a disclosure statement in the material changes section when artificial intelligence (AI) tools assist with IRM drafting and revisions. Clarified that authors must review and verify all AI-assisted content.
(17)
IRM 1.11.2.6.1.5
, Audience
Paragraph (1) - Incorporated procedures for audience and user tag information requirements in IRM XML files from IGM RAAS-01-0725-0002, Updates to IRM 1.11.2, Internal Revenue Manual (IRM) Process, dated 07-22-2025.
Paragraph (1) Table - Added new example language for a job category or group.
(18)
IRM 1.11.2.6.1.7
, Signature of Approving Official
Paragraph (1) - Defined who may serve as the approving official, including their general occupational series. Clarified that IRM documents must be updated when the approving official changes after clearance but before publication. Added a reminder the approving official’s name must appear in the signature block in the manual transmittal.
(19)
IRM 1.11.2.7
, Conduct an Informal Review
Paragraph (3) - Removed “requiring negotiations between LERN and the union” to align with policies impacted by Executive Order 14251, Exclusions from Federal Labor-Management Relations Programs, issued in March 2025.
(20)
IRM 1.11.2.7.2
, Initiate an Informal Review
Paragraph (1) - Removed Note to Reviewer as an option for informal review because email is sufficient. Added IMD Electronic Clearance is not to be used.
(21)
IRM 1.11.2.8
, Editorial Updates
Paragraph (1) - Added a requirement to include the business unit IMD/IRM coordinator on emails to *SPDER when requesting minor IRM editorial updates.
(22)
IRM 1.11.2.9
, Rules to Obsolete an IRM Section, Incorporated procedures for obsoleting IRMs from IGM RAAS-01-0725-0002, Updates to IRM 1.11.2, Internal Revenue Manual (IRM) Process, dated 07-22-2025:
Paragraph (1) - Added a reminder that business units must include employee and managerial instructions in the IRM and not solely in an internal source.
Paragraph (2) - Provided step-by-step instruction for reviewing the impact of obsoleting an IRM section.
Paragraph (3) - Added a requirement for SPDER review before obsoleting an IRM section.
Paragraph (3) (
not from IGM RAAS-01-0725-0002
) - Added “Obsolete Existing IRM” application instructions.
Paragraph (4) - Specified the time frame SPDER will respond to requests to obsolete an IRM section.
Paragraph (5) - Reinforced obsoleting an IRM requires review by impacted offices and specialized reviewers.
Paragraph (6) - Added IRM content can be fully relocated, partially relocated, or fully obsoleted. Moved applicable information to subsequent subsections.
Paragraph (7) Table - Updated to clarify IMD/IRM coordinator’s role for obsoleting IRMs.
(23)
IRM 1.11.2.9.1
, Obsoleting an IRM - Full Relocation of Content
Added new subsection providing instructions for obsoleting an IRM section when
all content
is incorporated into other IRM section(s).
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IRM 1.11.2.9.2
, Obsoleting an IRM - Partial Relocation of Content
Added new subsection providing instructions for obsoleting an IRM section when only
part of the content
is incorporated into other IRM section(s).
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IRM 1.11.2.9.3
, Obsoleting an IRM - Full Obsolescence
Added new subsection providing instructions for obsoleting an IRM section when
none of the content
is incorporated into another IRM section.
(26)
IRM 1.11.2.10
, Use of Artificial Intelligence (AI) for IRM Authoring
Added new subsection to provide guidance and requirements for the appropriate use of IRS authorized AI tools in drafting and revising IRM content.
(27)
IRM 1.11.2.11.1
, SPDER Communications
Paragraph (3) - Added SPDER’s Microsoft Team’s Channel as a communication method.
(28)
Exhibit 1.11.2-2
, Most Common Reasons to Review the IRM
Updated entire table to clarify IRM review explanations, identify what to review, and explain how to update the IRM.
(29)
Exhibit 1.11.2-3
, IRM Web Resources
Removed “Other IMD Sites” from the table because it is no longer a reference. Added the IRM Author Curriculum and new options available in the IRM Requests and Author Changes Form.
(30)
Exhibit 1.11.2-4
, Required Citation and Reference Formats
Added new exhibit of required standard citation and reference formats for legal citations and other IRS reference types used in IRM sections.
(31) Used assisted AI to make editorial changes throughout including:
Updating titles and organization names.
Incorporating plain writing techniques including active voice and present tense.
Updating web addresses and references.
Correcting capitalization, typos, grammar, etc.
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IRM 1.11.2, dated July 31, 2025, is superseded. This IRM incorporates interim guidance memorandum (IGM) RAAS-01-0725-0002, Updates to IRM 1.11.2, Internal Revenue Manual (IRM) Process, dated July 22, 2025.
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All business unit program directors, IMD/IRM coordinators, authors, managers, and reviewers who develop, review or approve IRM procedural content.
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(06-09-2026)
Lucia Lykke
Director, Data Products and Insights
Research, Applied Analytics and Statistics (RAAS)
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(Subsection date: 09-13-2023)
Purpose:
This IRM section explains the IRM authoring process and the procedures for creating or updating the IRM. IRM 1.11.2:
Describes the steps in the IRM authoring process.
Establishes the standards and procedures for writing the IRM.
Provides guidance on incorporating required management and internal control components.
Identifies IRM resources, including decision tools, websites, and related IRM sections.
Explains how to minimize duplication and improve clarity and readability.
Audience:
These procedures apply to IRS employees responsible for developing, creating and improving the IRM, including:
IRM authors
IRM reviewers
Managers with internal management document (IMD) program responsibilities
IMD/IRM coordinators
Program directors
Contractors who prepare IRM material
Note:
This IRM section uses the terms "author" and "originator" interchangeably.
Policy Owner:
Director, Data Products and Insights (DPI), Research, Applied Analytics and Statistics (RAAS).
Program Owner:
The Office of Servicewide Policy, Directives and Electronic Resources (SPDER) within DPI, RAAS oversees the IMD process and provides guidance. Each business unit must establish an internal process for managing their procedures based upon these Servicewide processes.
Primary Stakeholders:
Media & Publications manages the IRM publishing process, the IRM publishing contract, and the IRM authoring software (Arbortext Editor) contract. All organizations and business units who manage, own, and issue instructions to employees are stakeholders in the IRM program.
Contact Information:
Email *SPDER to recommend changes or make suggestions for this IRM section.
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(Subsection date: 04-22-2020)
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.
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(Subsection date: 07-31-2025)
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).
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(Subsection date: 06-09-2026)
SPDER uses the following reviews and reports to manage the IMD program:
Review/Report
Description
Annual Data on the Internal Management Documents (IMD) Program
Compilation of fiscal year IMD activity that provides certification results, program risk analyses, and other relevant information for IMD coordinators and managers.
Business Performance Review
Quarterly SPDER management report that provides a comprehensive overview of program activities, performance metrics, and key initiatives to support oversight, decision making, and accountability across SPDER programs.
IRM Data Reports
IRM data based on the IRM sections processed through M&P monthly. The reports maintain a list of Servicewide IRMs including new, revised, obsolete and official use only IRMs, categorized by business unit, title and process.
IRM Online Index and Statistics
Data statistics and indexes for current IRM sections, found on IRM Online.
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(Subsection date: 08-12-2021)
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.
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(Subsection date: 06-09-2026)
The following table defines terms that appear throughout this IRM section:
Term
Definition
Audience
Employees responsible for action or who require knowledge about the program, process or activity, identified by job title, role, specific office or business unit.
Authorized delegate
Senior manager who is delegated responsibility for IMD program administration by a member of the Senior Executive Service (SES) with program oversight. Refer to IRM 1.2.2.2.53, Delegation Order 1-69, Authorization to Approve an Internal Management Document (IMD).
Business unit
Highest-level operating division or office headed by an executive.
Example:
IRS business units include Small Business/Self-Employed (SB/SE), Appeals and Human Capital Office (HCO).
Filing season IRM
IRM section that contains tax year-specific information and must be published by a certain date, so employees can be trained to perform their jobs in time for the upcoming tax filing season.
Internal control
Tool routinely used by management, or an integral component of a business unit’s management, that assures the following objectives are achieved:
Effectiveness and efficiency of operations
Reliability of reporting for internal and external use
Compliance with applicable laws and regulations
Refer to IRM 1.4.2.4.1, Incorporating the Use of Controls.
Internal management document
Official communication that designates policies and authorities, and delivers instructions to IRS officials and employees.
IRM owner
Program office with primary responsibility for writing and maintaining IRM content whose program director approves the IRM.
Manager
Employee’s first-line supervisor.
Policy owner
Program office responsible for the policy/policies published in an IRM section; normally the executive of the operation.
Program controls
Reviews and quality assurance activities associated with the program.
Program director
Member of the SES, or their authorized delegate, responsible for program administration, including issuance and approval of IMDs. For information on who can be an authorized delegate, refer to IRM 1.2.2.2.53, Delegation Order 1-69, Authorization to Approve an Internal Management Document (IMD).
Program goals
Objectives or goals for the specific program and the results from following the processes and procedures of the program.
Program owner
Program office that typically reports to the policy owner and is responsible for the administration, procedures and updates related to the program.
Program reports
Reports and reporting mechanisms produced under the program.
Purpose
Description of the program, process or activity that identifies program objectives, employees responsible for action(s), and the type of work employees perform.
Stakeholder
Office or business unit responsible for the program policy or whose processes or procedures are affected. These offices generally include those who are responsible for reviewing and approving the IRM.
The following table provides acronyms that are used throughout this IRM section:
Acronym
Term
AMC
Alternative Media Center
CCDM
Chief Counsel Directives Manual
ER
Employee Relations
FOIA
Freedom of Information Act
IG
Interim guidance
IGM
Interim guidance memorandum
IMD
Internal management document
IPU
IRM procedural update
ITM
Integrated Talent Management
M&P
Media and Publications
MT
Manual transmittal
OUO
Official use only
Portable document format
PII
Personally identifiable information
SBU
Sensitive but unclassified
SERP
Servicewide Electronic Research Program
SME
Subject matter expert
SPDER
Servicewide Policy, Directives and Electronic Resources
XML
Extensible markup language
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(Subsection date: 09-13-2023)
The IRM is the primary, official compilation of instructions to staff that relate to the administration and operation of the IRS. The IRM ensures employees have the approved policy and guidance they need to carry out their responsibilities in administering the tax laws or other agency obligations.
Instructions that are the primary source of guidance belong in the IRM. For purposes of this section,
primary
means the main source of procedural guidance. This includes information integral to the employee’s job responsibilities or affects their evaluation. The IRM contains information that:
Is necessary
Presents facts
States responsibilities
Conveys processes and directions
Provides accurate measurements
The IRM enables the IRS meet federal requirements to document, publish and maintain records of policies, authorities, procedures and organizational operations described in IRM 1.11.1.1.2, Authority. Refer to
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Instructions remain in effect until changed, superseded or obsoleted by the publication of a subsequent IRM or IG.
All instructions to employees must be accurate, accessible and easy to follow to ensure employees provide consistent and fair treatment to the public.
Authors must ensure their IRM guidance does not contradict any existing guidance.
In certain operational or emergency situations, program owners may issue IG. IG is an official communication conveyed through memoranda or IRM procedural updates (IPUs) used by business units or program offices to immediately issue emergency, pilot, deviation, or temporary changes to operations or IRM procedures for a defined effective period not to exceed two years. Refer to IRM 1.11.10, Interim Guidance Process, for detailed guidance on issuing employee instructions outside of the IRM.
To ensure IRM guidance remain consistent, the IRM owner is responsible for reviewing each IRM section annually for procedural, organizational, or operational changes and accurate instructions.
Avoid duplicating information contained in another IRM that applies to another office or business unit. Instead, cite the applicable IRM number and title where the primary guidance is located. This practice helps employees locate instructions and reduces the risk of conflicting guidance. Refer to
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Note:
When addressing an IRS policy in connection with a procedure, don’t restate it verbatim. Refer directly to the policy statement or paraphrase the content to provide context and include the IRM reference.
The IRM Decision Tool helps IRM authors and their management determine the type of information that belongs in the IRM. The tool uses a structured decision process to determine whether instructions to staff found in other sources must be included in the IRM.
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(Subsection date: 09-13-2023)
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.
Note:
If there’s a contradiction between the IRM and supplemental guidance, IRM guidance takes precedence.
Supplemental guidance:
Conveys detailed actions and task-specific instructions within a particular office or geographic location.
Provides guidance on performing specific tasks or skills, unique jobs or sub-steps of a larger topic.
Lists routing or specific contact information.
Provides software or application-specific instructions.
Allows teams or subject matter experts to document internal work unit practices.
Summarizes processes contained in the IRM.
Provides subject-related published documents, reference guides and other governmental publications.
Types of supplemental guidance include:
Published products, such as Document 12835, IRM Style Guide
Job aids, such as desk guides, audit technique guides and user guides
Knowledge management materials, such as standard operating procedures (SOP)
Check sheets and web-based decision tools
Local procedures
Training materials
Caution:
Although training materials are based on the IRM, do not use them in place of the IRM.
Note:
Definitions for supplemental sources of guidance are in
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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:
Employees following outdated instructions.
Reduced transparency regarding IRS operations.
Not clearly documenting changes between revisions.
Not subjecting documents to the same formal review and approval process (clearance) as the IRM.
Not maintaining archived copies in a searchable or central location.
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:
It details actions required by one or more employees as part of their duties.
Employees are evaluated on how they follow the instructions it provides.
It provides rules for completing required worksheets or forms not published elsewhere.
For help in determining if content belongs in the IRM or in a supplemental source of guidance:
Use the IRM Decision Tool.
Take ITM Course 28309, What Belongs in the IRM.
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(Subsection date: 09-13-2023)
Local procedures are specific instructions for a particular office or campus. They are based on the location, the internal processes of the locality, or specific needs of the taxpayers the location serves. Local procedures must not establish policy or contradict national program guidance.
These procedures or instructions are formally issued and communicated to employees in a specific office or campus. Refer to
IRM 1.11.2.2.3
, When Procedures Deviate from the IRM, if local procedures need to deviate from the IRM.
Example:
Outreach strategies developed by an area office or post of duty to improve taxpayer compliance.
Example:
Implementation procedures created for a specific group of taxpayers within a post of duty or area/territory advertised locally.
Reminder:
You must communicate IRS national program guidance on a specific work process through the IRM or IG. For example, centralized work processes that provide Servicewide guidance, even if performed in only one office or campus.
Management must ensure all employees are aware of and have access to local procedures. To communicate a local procedure to employees:
Issue it formally through a memorandum to affected employees.
Review it at least annually to ensure consistency with current guidance.
Revoke it when the procedure is no longer effective and communicate to employees.
Note:
Administrative instructions such as emergency evacuation plans, facility-related personnel procedures, etc., are not subject to these requirements.
The memorandum used to communicate a local procedure must:
Refer to the core process, procedure or applicable IRM section.
Document approval by the responsible first-line executive (or their documented designee).
Have the affected program office review it for correctness.
Local guidance may be subject to FOIA and require disclosure on IRS.gov. For information on the FOIA criteria and requirements, refer to IRM 1.11.1.3.1, Transparency of Instructions to Staff.
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(Subsection date: 07-31-2025)
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:
Review the IRM at least annually for procedural, operational and editorial changes.
Update the IRM when content is no longer accurate to ensure employees complete work assignments correctly and administer the tax laws consistently.
Incorporate all permanent IG content into the next published revision of the IRM section prior to the IG’s expiration date.
Procedural and operational changes typically originate from the following sources:
Legislation
Corporate restructuring
Interim guidance
Chief Counsel guidance
Employee recommendations and feedback (refer to
IRM 1.11.2.5.1.3
, Consider Requested IRM Changes)
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.
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(Subsection date: 05-08-2014)
The IRS is required to document its operations, policies and procedures and comply with record keeping laws and disclosure requirements of FOIA. Instructions to staff written in the IRM fulfill these requirements. Refer to IRM 1.11.1, Internal Management Document (IMD) Program and Responsibilities.
To ensure reliability, the IRS must maintain a current and complete IRM. When the IRM is not current, IRS employees may:
Provide taxpayers outdated and possibly inaccurate information.
Follow incorrect procedures.
Administer the tax laws inconsistently.
Operate according to guidance not transparent to the public.
In addition, IRM inconsistencies could adversely affect an employee’s evaluation.
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(Subsection date: 09-13-2023)
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:
Issued formally through a memorandum to affected employees.
Reviewed by affected program offices and specialized reviewers (when applicable).
Approved following Delegation Order 1-69.
Reviewed annually.
When preparing a deviation:
Summarize the circumstances that require deviation.
Identify the applicable IRM section(s).
Describe the reason for the deviation (explain what caused the situation to occur and what is being done to correct it).
Specify the time frame the deviation is effective (not longer than two years).
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.
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(Subsection date: 06-09-2026)
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.
Note:
The only IRMs that do not require internal controls are functional statement IRMs in the 1.1 series, delegation order and policy statement IRMs in the 1.2 series, and obsolete IRMs.
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:
Mission, program objectives, and key terms are clearly defined and communicated.
Program goals are established and performance is measured to assess efficient and effective results.
Programs and resources are protected against waste, fraud, abuse, mismanagement, and misappropriation.
Program operations comply with applicable laws, regulations, and policies.
Financial reporting is complete, current, and accurate.
Reliable information supports decision making and quality assurance.
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.
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IRM internal controls must include the components listed in the table below, in the same order as presented. In limited circumstances, program management and review information may overlap with program controls. If your program does not have content that applies to
both
"Program Management and Review" and "Program Controls," consult your business unit IMD coordinator for guidance on what to include.
IRM Internal Control Component
Description of Component
Program Scope and Objectives
Provide a general overview of the program, policy or process in the first subsection, and include:
Purpose
Audience
Policy owner
Program owner
Primary stakeholders
Program office contact information (optional)
Background
Provide a brief overview of information pertinent to the program, including informational sources on the program’s existence and content in the IRM.
Authority
Identify the underlying source authorities of the program, process, or activity. Reference the sources of authority, for example:
Public law
Internal Revenue Code
Regulations
Policy statements
Delegation of authority
Roles and Responsibilities
Provide general information on who is responsible for the activities in the IRM section.
Specify the executive or official by title responsible for program oversight.
Describe the role of each official and their responsibilities.
Provide management and employee responsibilities.
Program Management and Review
Provide a general description of how the program is managed and how effectiveness and objectives are measured. Identify reports used to accomplish these tasks.
Program reports - List and describe the types, purpose and frequency to support the program objectives.
Identify the data sources, storage location or the primary purpose for compiling the data.
Program effectiveness - program, operational or quality reviews.
Institution of oversight councils or process improvement teams.
Program Controls
Document the program controls developed to oversee the program, such as:
Embedded management and validation systems.
Separation of duties or control of user roles.
Access limitations (passwords for data systems, reports permissions levels, etc.).
Written delegations of authority.
Mandatory use of systems or automated processes.
Terms and Acronyms
Define the key terms included in the IRM content pertinent to the program, objectives, and goals.
List frequently used acronyms and their definitions.
Be specific when defining requirements. Clarify any terms subject to interpretation (particularly measures used for evaluation purposes), such as timely, fair or reasonable.
Place content in an exhibit if it extends beyond one page.
Note:
Terms and acronyms may have separate subsections.
Related Resources
List sources employees use to conduct work, such as:
Websites
Published documents
Job aids
Decision tools
Knowledge bases
Place content in an exhibit if it extends beyond one page.
Place internal controls information within the first subsection of the IRM. The following example illustrates how the numbering displays in the IRM:
IRM 1.11.2.1, Program Scope and Objectives
IRM 1.11.2.1.1, Background
IRM 1.11.2.1.2, Authority
IRM 1.11.2.1.3, Roles and Responsibilities
IRM 1.11.2.1.4, Program Management and Review
IRM 1.11.2.1.5, Program Controls
IRM 1.11.2.1.6, Terms and Acronyms
IRM 1.11.2.1.7, Related Resources
Note:
Refer to the Writing IRM Internal Controls Desk Guide and Internal Controls Template for additional guidance on authoring IRM internal controls.
The IRM may include additional components, if any, after those specified in the table and listing above.
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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:
Mission and how it supports the IRS mission
Strategic goals
Offices and their primary responsibilities
Reporting structure
Each program office’s functional statement describes its:
Purpose
Management and reporting structure
Responsibilities and operations
Business units must:
Publish a functional statement IRM after forming or standing up the business unit.
Include a graphic of the business unit’s organizational chart as an exhibit or figure at the end of the functional statement IRM.
Revise the functional statement IRM when there’s a reorganization or change to the business unit’s mission or primary responsibilities.
Review the functional statement IRM annually to ensure its accuracy.
Obsolete the functional statement IRM when a business unit is no longer operational.
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.
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The IRS organizes the IRM by business process. IRM format and structure accommodate changes to IRS operations and program responsibilities. As the IRS changes, the IRM may have material added or removed, independent of organizational structure. Refer to IRM 1.11.1.5, IMD Numbering by Business Process.
The IRM structure uses a precise numbering scheme, separated by decimals, to identify the content. The first three numbers, which represent the IRM section number, identify the:
Part
: The IRS business process
Chapter
: A major topic within the business process
Section
: A specific topic within the major topic (chapter)
Example:
The following is the breakdown for IRM 1.11.2:
Structural Component
Number
Title
Part
1
Organization, Finance and Management
Chapter
11
Internal Management Document System
Section
2
Internal Revenue Manual (IRM) Process
Each IRM section is an individually published product. Whenever you make a change, whether extensive or minor, you must publish the entire section.
Employees can access indexing tools which display the number, title or topic, and owner information about each IRM section.
Visit IRM Online to search IRM Indexes by number, owner, audience, title, etc.
View Document 10988, Internal Revenue Manual Index, for a list of IRM sections sorted by IRM number, owner/audience, and alphabetically by chapter and section title. This document also provides IRM history, a list of authors and more.
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Each IRM section consists of the following:
IRM section number and title
Catalog number
Manual Transmittal
Table of Contents
Subsections (content)
Exhibits and figures (when applicable)
The following table describes the elements of an IRM section.
IRM Section Element
Description
IRM section number
A three-part numeric identifier aligned with an IRS business process that uses numbers separated by periods (e.g., 1.11.2) to show how the content is organized.
Each IRM section number has a title that describes what the section covers.
Catalog number
A unique five-digit number and letter assigned by M&P.
Identifies the product in publishing archives.
Refer to
IRM 1.11.2.3.2
, IRM Catalog Number.
Manual Transmittal
A structural introduction that provides information about the IRM and any changes since the last published version.
Refer to
IRM 1.11.2.6
, Use and Preparation of the Manual Transmittal.
Table of Contents
A list of every IRM subsection, exhibit and figure.
The outline format helps readers easily locate information.
Automatically generated by the IRM authoring software.
Subsection
A block of text containing instructions or information.
Title describes the content.
Date identifies when the content became effective.
Assigned a number (may be subdivided up to five subsection levels).
Example:
IRM 1.2.3.4.5.6 is a subsection number at the third subsection level:
1= Part
2= Chapter
3= Section
4= Subsection1
5= Subsection2
6= Subsection3
All subsections must contain information or procedures, and authors must number or label each item. Refer to
IRM 1.11.2.5.4
, Display Content, for more information.
Exhibit
An appendix located at the end of the IRM section that contains text, tables or graphics.
Exhibits are consecutively numbered.
Example:
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A visual component located within an IRM subsection that contains tables, graphics and captions.
The IRM authoring software numbers figures consecutively throughout the IRM section.
Example:
Figure 4.19.9-2
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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.
Example:
The catalog number for this IRM section is 29299R.
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.
If an IRM section is obsoleted, SPDER and M&P archive both the IRM number and catalog number.
If reissuing an IRM later with the same or a similar topic, SPDER and M&P can restore the IRM number and catalog number.
For information on catalog number approval, refer to
IRM 1.11.2.4.1.1
, Receive a Catalog Number.
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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:
IRM Online: Research the currently effective IRM hypertext markup language (HTML) format.
IRM Numerical Index: Access the most recently published and historical versions of the IRM in portable document format (PDF). The most current version is also available in extensible markup language (XML) format.
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When the IRS makes changes to the structure or the work of a business unit, this can cause changes to:
Numerical placement of an IRM
An IRM title
An IRM owner
Business units may need to request new IRM sections or change the title, number, owner or author of an existing IRM section. To ensure conformity and continuity across the IRM and among all business units and owners, SPDER controls and assigns all IRM numbers and titles. SPDER also approves and records all types of IRM changes.
Obtain managerial approval before requesting a new IRM section or change to an existing IRM section.
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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.
Form Field
Input for a New Section Request
Input for a New Chapter and Section Request
Requestor’s Information
Name and role
Business unit; select from the drop-down menu
Name and role
Business unit; select from the drop-down menu
Request Type
Select "New IRM Section" from the drop-down menu.
Select "IRM Chapter and Section" from the drop-down menu.
IRM Information
Part and chapter numbers; these are lookup fields and the titles will automatically generate.
Proposed title for new section.
Note:
Follow guidelines in
IRM 1.11.2.4.2
, Create or Change an IRM Title when proposing a title.
Describe the request; for example, the IRM section incorporates content from another IRM section, content is being merged, content is completely new, etc. Specify the effect on any existing documents or IRM sections.
Provide the business reason for the request; for example, the stand-up of a new program office or transfer of content ownership.
Part number; this is a lookup field and the part title will automatically generate.
Proposed title for new chapter.
Proposed title for new section.
Note:
Follow guidelines in
IRM 1.11.2.4.2
, Create or Change an IRM Title when proposing a title.
Describe the request; for example, content is being merged, content is completely new, etc. Specify the effect on any existing documents or IRM sections.
Provide the business reason for the request; for example, the stand-up of a new program office or transfer of content ownership.
Attachments
Upload any files or documentation that explain and support the request; for example, an outline of the new section, a crosswalk table that demonstrates incorporation of content from another IRM section, email documentation of managerial approval, etc.
Upload any files or documentation that explain and support the request; for example, an outline of the new section, a crosswalk table that demonstrates incorporation of content from another IRM section, email documentation of managerial approval, etc.
Audience
By business unit, program office or job category, identify the employees expected to follow the procedures or benefit from the information.
By business unit, program office or job category, identify the employees expected to follow the procedures or benefit from the information.
Identifying Information
Author’s name, telephone number and office symbols (if different from the requestor).
Program director (search by last name).
Business unit IMD coordinator (search by last name).
Author’s name, telephone number and office symbols (if different from the requestor).
Program director (search by last name).
Business unit IMD coordinator (search by last name).
The IMD/IRM coordinator:
Reviews the request to ensure it is accurate and complete.
Edits the request, if needed or returns it to the requestor for additional information.
Approves the request as appropriate. The system will automatically generate an email to the SPDER office.
The SPDER office:
Reviews the request to determine if the information duplicates existing or historical IRM content.
Determines under which business process the content belongs (IRM part and chapter).
Assigns a unique IRM chapter or section number and requests a catalog number from M&P.
Ensures the title sufficiently describes the content. Refer to
IRM 1.11.2.4.2
, Create or Change an IRM Title, for more information.
Returns the request indicating approval.
Adds the title to the official IRM Part and Chapter list. Refer to IRM Part and Chapter Titles.
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Upon approving a new IRM section request, SPDER contacts M&P to request a catalog number. The table below describes the actions SPDER takes when working new catalog number requests:
If the IRM is
And
Then SPDER
New
All the material is new
Requests a new catalog number.
New
You move a portion of the material from one IRM section to a new IRM section
Requests a new catalog number.
Obsolete
The program director approved reinstatement of an IRM and formerly obsolete program, procedure or activity
Provides the original catalog number of the obsolete IRM section having substantially the same subject and title.
A reinstated IRM section restores a previously obsoleted IRM that addresses the same or a substantially similar business process. Program directors must provide approval (email is sufficient) to reinstate an obsoleted IRM.
To request reinstatement of an obsoleted IRM:
Access the IRM Requests and Author Changes tool.
Select “IRM Requests – New IRMs and Changes to Existing.”
Select “Reinstate Obsoleted IRM” from the request type drop-down.
Complete all required fields. The Save button will generate when all required fields have been completed.
If revising the title, make this change after entering the section number.
Contact *IRM Library for assistance with obtaining the obsolete XML file.
If you are requesting to reinstate an IRM and the owning business unit changes, refer to IRM 1.11.2.4.3, Change the IRM Owner, for guidance before submitting a reinstatement request.
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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:
Make it short but descriptive enough that the reader can identify the program, process or activity.
Use keywords to help the IRM show up in online searches.
Avoid using the name of an office, business unit, or organization unless it describes the program or activity.
Don’t use punctuation such as a hyphen (-) or slash (/).
Note:
These rules also apply to IRM elements, including subsections and exhibits.
To change a chapter or section title:
Step
Action
1
Consult with your management and/or your IMD/IRM coordinator.
2
After receiving managerial approval, complete the IRM Request Form at IRM Requests and Author Changes and provide the following information:
Requestor’s name, role and business unit
Request type; select the appropriate Title Change option from the drop-down menu
For chapter title change requests: The current part and chapter numbers; current titles will auto-populate
For section title change requests: The IRM’s catalog number; the section title will auto-populate
Proposed new title
Business reason for recommending the title change
Applicable attachments
Author’s name, telephone number and office symbols (if different from the requestor)
Program director (search by last name)
Business unit IMD coordinator (search by last name)
3
The business unit IMD/IRM coordinator then reviews the request. Upon approval, an email is automatically generated and sent to SPDER.
4
SPDER considers the request and either approves it or requests additional information.
5
After SPDER approval, revise the IRM XML file to reflect the new title(s) as appropriate. The new title will be displayed when the IRM is next published.
Reminder:
When revising the IRM file, address the title change in the material changes of the Manual Transmittal, as the first change.
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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.
Form Field
Input
Requestor’s Information
Name and role
Business unit; select from the drop-down menu
Request Type
Select "IRM Owner Change" from the drop-down menu.
IRM Information
The IRM’s catalog number; the section title will auto-populate
New business unit name
Effective date of the change
Business reason for proposal; explain why the IRM section is being transferred
Attachments
Upload documentation showing the ownership transfer is approved, such as emails.
Audience
By business unit, program office or job category, identify the employees expected to follow the procedures or benefit from the information.
Identifying Information
Author’s name, telephone number and office symbols (if different from the requestor)
Program director (search by last name)
Transferring business unit IMD coordinator (search by last name)
Receiving business unit IMD coordinator (search by last name)
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:
Make the necessary changes to the IRM XML file (including changing all the metadata fields).
Publish the IRM and ensure all data sources (IRM Online, IRM Index, Publishing catalog page, SERP) reflect the ownership change.
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To ensure IRS instructions are accurate and complete, create or revise an IRM section to:
Incorporate IG.
Address process improvements and operational and procedural changes.
Reflect new or revised legislation.
Revise guidance based on a Chief Counsel opinion.
Remove outdated or duplicate content.
Incorporate employee recommendations and feedback, following
IRM 1.11.2.5.1.3
, Consider Requested IRM Changes.
Clarify or reorganize content.
Review the IRM for editorial changes, following
IRM 1.11.2.8
, Editorial Updates.
Note:
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Take the following actions when preparing to
write a new IRM section
:
Identify the IRM’s audience.
Organize information by process, in order of importance, and in order of occurrence.
Prepare an outline.
Request a new IRM section number following
IRM 1.11.2.4.1
, Request a New IRM Chapter or Section.
Take the following actions when preparing to
revise an existing IRM section
:
Step
Action
1
Gather all related IG, policies, legislation and issues raised since the last IRM revision.
2
Examine
all
content, including existing subsections you do not plan to edit. If any content is outdated or does not reflect current operations, you must revise it.
3
Discuss your planned IRM changes with your manager, including changes to work practices, procedures, delegated authorities (delegation orders), or policies utilized by or impacting employees. Refer to
IRM 1.11.2.5.1.4
, IRM Changes Affecting Conditions of Employment.
4
Download the IRM XML file from the official repository of published products:
Open IRM Numerical Index.
Select the part number of your IRM section. Then click on the "Cat. No." hyperlink for your IRM section. This opens the Product Catalog Results page for that IRM section.
Scroll down the page to the "Get XML Format" section.
Right-click on the current version in "MM-DD-YYYY" format.
Select "Save link as" and choose the location where you want to save the file.
Exception:
If an IRM Procedural Update (IPU) has been issued since the IRM was last published, use the last tracked change XML file submitted to SERP.
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Draft new or revised content following these rules:
Write content using the IRM authoring software. Review Authoring the IRM with Arbortext Editor (Coursebook) for assistance.
Include or update the program scope and objectives, audience and other internal control components per
IRM 1.11.2.2.4.1
, Required Internal Control Components. Ensure titles and organizational names are current.
Write to the identified audience.
Create subsection titles that are concise and clearly describe the content. Refer to
IRM 1.11.2.4.2
, Create or Change an IRM Title.
Structure and display content following the guidelines in
IRM 1.11.2.5.4
, Display Content.
Write in plain language so your audience can easily find and understand the instructions. Refer to
IRM 1.11.2.5.7
, Write in Plain Language.
Avoid duplicating procedures covered in another IRM section or published document; refer to that IRM instead. Refer to
IRM 1.11.2.5.8.1
, Citation Requirements.
Check all references and links. Refer to
IRM 1.11.2.5.8.2
, Validate Links.
Follow the style rules in Document 12835, The IRM Style Guide.
Review existing content for clarity, remove unnecessary content, and add or rearrange content to improve readability.
Consult with authors of other IRM sections that contain similar or related material to ensure clear and consistent guidance.
Use IRM Online’s keyword search function to identify other IRM sections that have related content and may be impacted by your changes.
Identify the owner/author of an impacted section by viewing the IRM’s Catalog page. Catalog pages can be found at IRM Numerical Index or through M&P’s Find a Product search page.
Keep track of all edits for inclusion in the Material Changes. Refer to
IRM 1.11.2.6.1.3
, Manual Transmittal Material Changes.
Coordinate an informal review with stakeholders. Refer to
IRM 1.11.2.7
, Conduct an Informal Review.
Review your draft for accuracy, formatting, functioning links and plain language. Ask others to review it. Form 15418, IRM Package Check Sheet, can be used to ensure IRMs meet IRM 1.11 standards.
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Employees or affected program offices may suggest corrections or content changes to the IRM. Refer to IRM 1.11.6.5, Providing Feedback About an IRM Section - Outside of Clearance, for the various methods to give feedback.
To ensure the quality and consistency of IRM procedures, IRM authors evaluate all change requests and respond to requests for substantive IRM changes. A change is substantive if it involves a procedural or operational matter.
When you (the author) receive a written request that may require an IRM revision:
Acknowledge receipt of the recommendation within two weeks. Include an expected response date.
Review and consider the recommendation for acceptance.
Respond within 45 days, including projected time frames.
Note:
When responding to feedback received through SERP, refer to IRM 1.11.8.10, SERP Feedback - Author/Content Owner Responsibilities, for additional guidance.
When you do not agree to adopt a recommended change that the requestor believes could adversely affect their program, the requesting office may elevate the issue to your manager and/or program director.
When you accept the recommendation, make the change by either:
Incorporating it in the next IRM revision, not to exceed two years from the date of the request.
Issuing IG if the content is substantive and is needed before the IRM can be updated. Refer to IRM 1.11.10, Interim Guidance Process, for instructions on issuing IG.
Document the issue and resolution in the IRM document clearance record (DCR) package maintained in the IRS Historical Research Library. Refer to IRM 1.11.9.10.5, Archiving Clearance Documents.
If you do revise the IRM based on the recommended change, document the resolution and disposition of the recommendation and email the IRS Historical Research Library at *IRM Library when the IRM is next published.
If you don’t revise the IRM based on the recommendation, send the information documenting the resolution and disposition to the IRS Historical Research Library for association with the IRM DCR package.
Include the following in the IRM DCR package:
The issue described by the employee or program office requesting the change.
The response and decision by the program office.
Any documentation or communications with and between management.
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Along with their management, authors
must
evaluate all IRM changes for potential impact to the conditions of employment
while authoring and before starting the clearance process
. Conditions of employment means personnel policies, practices and matters affecting working conditions.
Note:
If there are questions about whether a change impacts the conditions of employment, the author or their manager should consult with their Human Resource Business Based Professional.
Follow the instructions below for the appropriate course of action:
If
Then
The change is editorial
There is no impact to the conditions of employment and it is not necessary to contact Employee Relations (ER) prior to clearance.
The change has no impact on the conditions of employment
It is not necessary to contact ER prior to clearance.
The change impacts the conditions of employment. Refers to personnel policies, practices, and matters such as, but not limited to:
Work processes or assignments
Schedules
Overtime
Equipment
Office space/design
Parking
Type/placement of office furniture relocation of an office
The author or their manager completes Form 15730, Change in Working Condition Consult Request, and emails the form to ER at *HCO Localized LR Matters. ER will review to determine if the proposed changes comply with regulatory and statutory requirements, as well as IRS and Treasury policies.
Note:
For questions about completing Form 15730, request ER assistance through IRS Service Central or call the ER Support Gate at 1-866-743-5748, Option 1 and Option 6. Their hours are Monday through Friday, 7:00 a.m. to 7:00 p.m. CST.
Once Form 15730, is sent to ER, clearance is on hold until ER notifies the IRM author or their manager that clearance may begin. Refer to paragraph three below.
Within 14 calendar days, ER reviews Form 15730 and attachments (briefing and crosswalk) and provides a consultation with the IRM author and/or manager.
If ER determines the changes are consistent with statutes, regulations, and IRS and Treasury policies, the IRM author or manager can proceed with the changes and begin the clearance process.
If it is unclear to ER whether the changes are consistent with statutes, regulations, and IRS and Treasury policies, the ER Specialist will meet with the IRM author or manager to discuss whether modifications can align the planned changes with those requirements. ER may request assistance from HCO Policy or General Legal Services, as appropriate. Once consistency with statutes, regulations, and IRS and Treasury policies is achieved, the IRM author or manager can proceed with the changes and begin the clearance process.
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If you plan to delete IRM procedures that are still in use and affect employees’ working conditions or evaluations, coordinate with the program office that is now responsible for the guidance.
Note:
When determining who owns the IRM content, refer to
IRM 1.11.2.3.3
, Identify the IRM Owner.
To protect continuity of operations, the responsible program office must issue the guidance in an IRM or IG either before or at the same time it is removed from the current IRM section.
Work with your business unit’s IMD/IRM coordinator and management, if necessary, to arrange for the transfer of content, develop a clear action plan, and coordinate the timing of revisions. Change the IRM owner following the instructions in
IRM 1.11.2.4.3
, Change the IRM Owner.
The material changes of both IRM sections must indicate the relocation of content, including the previous and new locations, following
IRM 1.11.2.6.1.3
, Manual Transmittal Material Changes, and if applicable,
IRM 1.11.2.9
, Rules to Obsolete an IRM Section.
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The IRM process requires authors to specify various IRM dates when publishing procedural changes in each revision. The types of IRM dates include:
Manual Transmittal (MT) date
IRM effective date
Subsection date
Revision date
The table below defines each type of IRM date and the proper date format:
IRM Date Type
Definition
Date
MT date
This is the date M&P publishes the IRM section and posts in the Core Repository of Published Products (housed on the Electronic Publishing website). Refer to
IRM 1.11.2.6.1.1
, Manual Transmittal (MT) Date.
Month DD, YYYY
Note:
M&P inserts the MT date in the IRM XML file.
Effective date
This is the date the new or revised IRM section is effective. The IRM effective date can be:
The same date as the MT date, or
A specific
future
date.
Refer to
IRM 1.11.2.6.1.6
, Effective Date.
(MM-DD-YYYY) - wildcard date format. The
wildcard date
reflects the MT date.
(01-01-2026) - a specific date.
Reminder:
A filing season IRM requires a specific effective date. If a wildcard date format is used, M&P will update the effective date to the IRM’s MT date when the IRM is published.
Subsection date
This is the effective date of the information in the IRM subsection. The subsection date can be:
The same date as the revision date, or
The
effective date.
Note:
When you substantially revise the information in a subsection, change the date. Refer to
IRM 1.11.2.5.2.1
, Determine the Subsection Date.
(MM-DD-YYYY) - wildcard date format.
Specific Date: (01-01-2026)
Reminder:
When a wildcard date format is used, M&P will update the subsection date to the IRM’s effective date when the IRM is published.
Revision date
This date reflects the MT date. The revision date only appears in PDF versions of the IRM and Document 10988, IRM Index.
PDF IRM: (MM-DD-YYYY)
IRM Index: MM-YYYY
Follow these rules when the IRM section is effective on a specific date:
The IRM effective date must be the same date as, or a later date than, the MT date. To meet the effective date, you must provide M&P with enough time to process the IRM. This is especially critical for IRMs published during filing season, between August through December.
Do not use wildcard subsection dates. Instead, use the specific date the IRM is to be effective.
Note:
If a wildcard date is used, M&P will update the subsection date to the IRM’s effective date when the IRM is published.
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).
Example:
M&P publishes an IRM section on December 15, 2025, but the procedures are not effective until January 1, 2026.
Date Type
Date and Format
MT date
December 15, 2025
IRM Effective date
01-01-2026
Subsection dates
01-01-2026
Revision date
12-15-2025 in the PDF IRM
12-2025 in the IRM Index
For additional information on MT dates, refer to
IRM 1.11.2.6.1
, Required Elements of the Manual Transmittal.
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When you make a substantive change to an IRM section, change the subsection date to the date the change is effective. A change is considered substantive if it involves a procedural or operational matter. Refer to
IRM 1.11.2.6.1.6
, Effective Date for the definition.
The table below provides the rules for determining the subsection date:
If the subsection
Then the subsection date is the
Contains substantive changes
IRM effective date.
Changes are editorial but there are substantive changes in other subsections
Existing subsection date. Do not change the subsection date for these editorial changes since they have no effect on the content itself.
Changes are editorial and the IRM is being updated
only
for editorial reasons (there are no substantive changes anywhere else in the IRM section)
Date as instructed in
IRM 1.11.2.8.1
, Editorial Update Process.
Incorporates content from an issued IPU with
no
subsequent substantive changes
IPU issue date.
Incorporates content from an issued IPU with subsequent substantive changes
IRM effective date.
Incorporates content from an IGM with
no
subsequent substantive changes
IGM effective date.
Incorporates content from an IGM with subsequent substantive changes
IRM effective date.
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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:
Instructions relating to enforcement strategies, tolerances and criteria where public release would lead to a reasonable expectation of harm to IRS actions or operations.
Material where public release would significantly impede or nullify IRS actions in carrying out a responsibility or function.
Data processing information that would result in taxpayers altering their filing practices or avoiding payment of taxes.
Note:
Generally, do not classify employee contact name and phone numbers as OUO. Refer to
IRM 1.11.2.5.5
, Contact Information.
Any IRM section can contain OUO content.
Reminder:
You must follow other privacy and security guidance to protect sensitive information, whether electronic files or in paper. Encrypt documents containing sensitive information when sending out via email or saving to a hard drive. Refer to IRM 10.5.1.6.8, Email and Other Electronic Communications, and IRM 10.8.1, Security Policy.
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:
Modify attribute on "manual tag" to hasouo= "yes."
Properly mark OUO material embedded in the text with a "restrict" tag or attribute.
When an IRM graphic contains any OUO information, you must insert a restrict tag or attribute to avoid releasing sensitive information. When you insert the restrict tag or attribute, the IRM authoring software restricts the entire graphic.
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Display and place content in manageable pieces so it’s easy to read and the user can quickly find the information needed.
Use a(n)
To
Paragraph
Display body content.
All IRM body content must be placed inside a paragraph.
The text always starts with a numbered paragraph.
Paragraphs can contain lists, tables, notes and figures.
Caution:
Do not create an unnumbered or split paragraph using a break or a table. This is known as a dangling paragraph and is not permitted in the IRM.
Additional paragraph
Break up long bodies of text.
List
Display information, procedures or actions. List types include:
Bullet
Alphabetical ("alpha" )
Numerical ("step" )
Table
Provide data.
Present conditional information (If/Then).
Present procedures in a specific order (step/action).
Refer to
IRM 1.11.2.5.4.1
, Tables, for more details.
List or table
Simplify complex material.
Break up long bodies of text.
Make it easier to find information.
Note (reminder, caution, etc.)
Emphasize a point, remind, or make aware.
Caution:
Do not use these tags to convey procedures.
Example
Illustrate a concept.
Figure
Display a graphic within the text.
Exhibit
Display:
A lengthy table or list
Text containing a varied format
A completed form, letter or prototype
A graphic
Break
Place content on a separate line inside a table or an example,
not inside a list or paragraph.
Block paragraph
Display a quote or address.
Note:
For more information on using these in your IRM section, review Document 12835, The IRM Style Guide.
Do not reserve a subsection for future use. Placeholders are not permitted in the IRM.
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A table is a useful way to present information clearly and concisely, particularly if it is complex. Use a table to provide data or present instructions that are conditional or must follow a particular order.
For instructions on inserting a table into the XML IRM file, refer to Authoring the IRM with Arbortext Editor (Coursebook), referenced in
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For useful tips on using tables, refer to Document 12835, The IRM Style Guide.
To comply with Section 508 of the Rehabilitation Act, take the following steps when placing a table in the IRM:
For a table with column titles, designate the first row as the header row. This ensures that the header row displays in bold font and repeats on continuation pages of the paper IRM.
Precede the table with a sentence or paragraph that introduces or summarizes the contents. Copy the sentence or paragraph and insert it into the summary attribute of the table tag.
Don’t merge or span cells, vertically or horizontally. Display the information either by entering information in each row or column or placing the information in a separate table.
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A graphic is a picture and may depict a flowchart, graph, form or logo. A figure or an exhibit may display a graphic. Create a graphic separately from the IRM XML file.
Ensure graphics do not contain personally identifiable information (PII) by following the guidelines in
IRM 1.11.2.5.6
, Fictitious Identifying Information. If you discover a breach, follow
IRM 1.11.2.5.6.1
, Personally Identifiable Information (PII) or Federal Tax Information (FTI) Breach Actions.
To publish a graphic in the IRM, the graphic must meet the following requirements.
Format:
Create the graphic in PDF.
Color:
Use black and white or grayscale.
Exception:
M&P only allows color to some Part 3 IRMs, subject to their approval.
Orientation:
Display in portrait or landscape. (Only place a landscape-oriented graphic in an exhibit.)
Name:
Use an eight-digit graphic file name. Refer to paragraph (4) below for an explanation.
File limitations:
Prepare one graphic page for each PDF. If a graphic is two pages or more, save each graphic page to a separate PDF.
Note:
M&P does not accept photos or gradients.
A graphic is associated with the IRM by a graphic number. The author inserts the graphic number in the IRM XML file. The graphic number is an eight-digit graphic file name comprised of the IRM catalog number (without the alpha character) followed by three unique numbers assigned by the author.
Example:
IRM 3.11.6’s catalog number is 33455F. The first graphic is named 33455001.
A graphic that displays on more than one page requires a graphic filename for each graphic page and an associated PDF for each graphic page. Insert the graphic tag for each of the pages in the IRM XML file.
To insert a graphic in the IRM XML file:
Prepare the graphic in PDF.
Review the graphic content for accuracy.
Assign each graphic page a graphic number. Use the IRS Tools − Show Graphic File list (on the Arbortext toolbar) to verify the number hasn’t been used.
Insert the graphic file number in the IRM XML file.
Insert a graphic descriptor for each graphic page in the XML file. If the text surrounding the graphic sufficiently describes the graphic content, the graphic descriptor must reference such paragraph(s).
Send the graphic(s) along with the XML file when forwarding for publishing.
Insert a restrict tag when a graphic contains OUO content.
Note:
Verify your graphic file numbers by using the "show graphic file list" on the tool bar under IRS Tools. By doing so, you’ll prevent duplicating a graphic file name.
When submitting graphics to M&P with your IRM file:
Submit only the new or changed graphic page(s). Refer to IRM 1.11.5.4, Submitting the IRM Publishing Package.
Submit the original source document for the graphic to the IRM Source Graphic link on the IRM Upload page at IRM Processes for future use. Refer to
IRM 1.11.2.5.4.2.2
, Store IRM Graphic Files.
Because the graphic is a picture or illustration, electronic media or employees with impaired vision (who use assistive technology such as a Job Access for Windows and Speech (JAWS) reader) cannot read the content. For example, when a user conducts a key word search, the graphic content is not accessible. Refer to
IRM 1.11.2.5.4.2.3
, Use Alternative Text for Graphics.
Consider other ways to present the information, as illustrated in the following examples:
Example
Options
A letter or memo on official stationery
If the primary audience includes employees with web access, insert a web link to the memo or letter.
If employees don’t have web access, type the letter/memo (text) into the IRM authoring software and describe the stationary used (or describe the logo).
Display a table
Insert the information into a table in the IRM authoring software.
Import the table from an Excel file into the IRM authoring software.
Avoid graphics that are simply screenshots of an IRS published product; use links instead.
Additional tips for creating a graphic:
When updating your IRM, review the graphic content.
When creating a graphic with a logo and the content is primarily text, insert the text in the XML file using a table. Specify the type of stationery in brackets.
Follow the editorial update process when improving the quality or display of an IRM graphic. Refer to
IRM 1.11.2.8
, Editorial Updates
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To convert a graphic to PDF, take the following actions:
Step
Action
1
Open the graphic in the application used to create it.
2
Go to File − Print.
3
Set Printer Name to "Adobe PDF."
4
Click on "Properties" (or "Printer Properties" ).
5
On the "Adobe PDF Settings" tab, set Default Settings to "
Press Quality
."
Note:
Setting
Press Quality
embeds the fonts.
6
On the "Paper/Quality" tab, set "Color" to "Black and White."
7
On the "Layout" tab, set "Orientation" to "Portrait" (or "Landscape," if applicable) and "Pages Per Sheet" to "1."
8
Click "OK" to exit the Adobe PDF Document Properties window.
9
Click "OK" to Print to Adobe PDF.
10
Save the graphic file using:
An eight-digit file name (five-digit catalog number plus three unique numbers)
PDF extension (.pdf)
To improve the quality of the IRM graphic, copy the content and insert it into a Microsoft™ product (Word, Excel, Publisher) before creating the PDF.
Example:
If your IRM displays a computer screen, copy the screenshot to a Word document before creating the PDF graphic. Then follow the steps in the table above starting from step 2.
Check the PDF to ensure the orientation and appearance are correct. Information on graphic files is available on Virtual IMD Learning Library Application (VILLA) SharePoint site and the Authoring the IRM with Arbortext Editor (coursebook) lesson on graphics. Refer to
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Ensure you embedded (locked) the fonts so your document displays properly in the PDF. To check whether you embedded the fonts:
Open the PDF graphic and select "File" from the tool bar and select "Properties."
In the Document Properties box, find the "Fonts" tab. Check that each font displays the words "embedded subset" next to it.
If "embedded subset" is not displayed next to each font, you must embed them by setting the file to
Press Quality
. Refer to step 5 in the table under paragraph (1), above.
For questions about creating a graphic, contact an M&P IRM printing specialist at *M&P IRM or your Learning and Education (L&E) specialist.
Note:
If an L&E specialist prepared your graphic, submit the graphic for publishing following the IRM uploading rules. Refer to IRM 1.11.5, Publishing the Internal Revenue Manual (IRM), for rules on submitting files for publishing.
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M&P stores the original source files so they’re accessible to future users from the Publishing + Distribution Product Catalog Results page. These source files are the original files used to generate the PDF graphic submitted with the IRM publishing package. A "graphic source file" is the original, editable file from which the author created the graphic.
Note:
You cannot edit a TIFF, JPEG, GIF, BMP, PNG, WPG or other graphic editor file.
Include the original source files used to develop the IRM graphics when you upload the IRM XML package to M&P. Refer to IRM 1.11.5.4, Submitting the IRM Publishing Package.
Example:
You want to insert a screen shot in the IRM. You copy and paste the screen shot into a Microsoft™ Word file. Save the Word file. The Word file is the original source of the graphic. Include the Word file in the IRM XML package when uploading the file to M&P.
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Section 508 of the Rehabilitation Act of 1973 (revised January 18, 2017) requires federal agencies to make electronic information and communication technologically accessible to people with disabilities. All non-text content presented to the user requires a text alternative that serves the equivalent purpose. IRM authors must create a meaningful description of each graphic. Alternative text used to describe a graphic is referred to as a graphic descriptor.
When inserting a graphic into the IRM XML file, insert a descriptor tag.
The text inserted within the graphic descriptor tags is accessible only on online IRM formats. Specifically:
On web-based media (HTML format), such as IRM Online, SERP, Chief Counsel Directives Manual (CCDM) Online and Servicewide research tools, readers can view the graphic and access the alternative text.
The Electronic Publishing website (PDF format) displays the graphic, but the alternative text is not accessible.
The Alternative Media Center (AMC) provides training and guidance to employees throughout the IRS on effective methods of making products accessible during the development stage. For more information, visit the "Learn" section on the AMC website.
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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:
Verify the telephone number.
Review the number at least annually, especially if it’s an IRS tax assistance (toll-free) number.
Verify IRS toll-free numbers at Joint Operations Center and select "Other Links/Helpful Tools – Product Line Overview" . The Product Line Overview Excel file identifies IRS toll-free numbers in the first column titled "CDN." IRM authors may contact *CTR JOC with questions about information in the Product Line Overview.
Reminder:
Telephone numbers that appear in the IRM are available to the public.
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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:
Names of taxpayers, businesses and streets
Names for cities and towns
Street or post office (PO) box numbers and zip codes
Taxpayer identification numbers
Document locator numbers (DLNs)
Telephone numbers, fax numbers, email addresses and any other potential PII
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If you discover PII or FTI when reviewing or updating the IRM, you must report it
immediately upon discovery
. A prompt report decreases the possibility of use of the information to perpetrate identity theft or other forms of harm.
Take the following actions
immediately
in accordance with IRM 10.5.4.3.3(2), Inadvertent Unauthorized Disclosures and Losses or Thefts of IT Assets, BYOD Assets and Hardcopy Records/Documents:
Report the breach to your manager and IMD/IRM coordinator.
Report it to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) using the PII Breach Reporting Form. Send an email to *PII or contact IM at 267-466-0777 if you have any problems with the online form or questions about completing it.
Contact *SPDER and your IMD/IRM coordinator about the breach.
Work with SPDER and your IMD/IRM coordinator to remove content from the IRS electronic sources and revise the IRM.
Note:
If you are not the IRM author, contact the IRM author, their manager and their business unit IMD coordinator. They will work with SPDER to revise the IRM and remove content from the IRS electronic sources.
For more information on PII or FTI unauthorized disclosure reporting, refer to IRM 10.5.4.3, Reporting Losses, Thefts and Disclosures.
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Write in plain language so that your IRM section is easy to read and understand. The following are some basic plain language techniques:
Replace complex words with simpler words; emphasize clarity over formality.
Use active voice when possible.
Remove unnecessary and duplicative terms.
Present information in a positive manner, and do not use double negatives.
Use parallel structure.
Avoid jargon and unnecessarily complicated language used to impress instead of inform.
Use descriptive titles. For example, do not write only "Introduction."
For more on plain language writing, review:
Federal plain language guidelines for all agencies.
ITM Course 57131, IRM Authoring: Fundamentals of Writing the IRM, for IRM-specific guidance and examples of plain language writing.
Form 14481, Plain Language Checklist and Review Sheet.
Document 12835, The IRM Style Guide.
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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:
Performance support tools
Contact listings
Official published products
Legal publications
Supplementary materials
Caution:
The primary source of guidance must be in the IRM. Refer to
IRM 1.11.2.2
, IRM Standards.
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.
Note:
Do not include naked hyperlinks in IRM content.
Consult the following resources for citation standards and inserting links in the IRM:
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Document 12835, The IRM Style Guide, for standard citation rules in the IRM.
Authoring the IRM with Arbortext Editor (Coursebook), the IRM XML coursebook, for instructions on inserting links using the IRM authoring software.
Refer to
IRM 1.11.2.5.8.1
, Citation Requirements, for detailed guidance on citing IRM sections, legal authorities, and IRS published products.
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Use the following table to apply citation requirements when referencing IRM sections, legal authorities, agency guidance, and IRS published products.
Citation or Reference
Requirements
IRM section or subsection
Use the acronym “IRM” followed by the complete IRM number. Do not spell out “Internal Revenue Manual.”
Include the title when referencing another IRM part, chapter, or section to help readers locate the material if it is moved.
Place “IRM” before each cited section when citing multiple IRM sections in the same sentence,
Use the citation tag to link to external IRM references.
When referencing a subsection within the same IRM section, use a “seealso” tag and include the full IRM number to the lowest applicable level, including the paragraph or list item, when necessary. The subsection title is optional.
Use the IRM Numerical Index, to verify current IRM titles and information.
Legal authorities:
Code of Federal Regulations (CFR)
Internal Revenue Bulletins (IRB)
Internal Revenue Code (IRC)
Public laws
Revenue procedures
Revenue rulings
Treasury regulations
United States Code (USC)
Provide complete and accurate citations to support traceability and historical research.
Use the correct citation number and title.
Use the standardized abbreviation for the source.
Do not use the section symbol (§).
When citing multiple sources, insert the standardized abbreviation before each referenced source.
Use the citation tag in Arbortext to link them properly.
IRS published products:
Documents
Forms
Letters
Notices
Publications
Reference the product by its official number and name.
Link to the product in the IRS Catalog rather than recreating the document as a graphic.
Use the IRM authoring software citation feature to ensure the IRM links to the current version of the product.
Follow the citation formatting standards in
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(No published body content.)
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Always verify links and cross-references in your IRM file to ensure they work and refer to the most current information.
Ensure legal citations are valid and not modified, superseded or overturned. For legal and tax research services, refer to ReferenceNet Legal and Tax Research Services.
Verify links to IRS published documents such as IRM sections, letters, notices, forms, instructions, publications, etc., by using the IRM Preview Tool, or by visiting the Electronic Publishing Catalog Information page Find a Product.
To verify a website address, use the IRM Preview Tool, or copy and paste the website address from the "href" attribute of the anchor (<a>) tag into your internet browser. To change the web address, follow the linking and citation instructions in the Arbortext Editor FAQs, listed in
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Verify IRS toll-free numbers and agency addresses. For IRS buildings, view the listing at IRS Building Addresses.
Minor edits can be made to IRM Online between revisions by sending an email to *SPDER with corrections to spelling errors, internal websites and telephone numbers.
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The IRM authoring software uses different types of tags to create links in the published product. All URLs must be embedded using the appropriate tags in Arbortext Editor. For step-by-step instructions to create links, refer to the following resources:
Virtual IMD Learning Library Application
Authoring the IRM with Arbortext Editor (Coursebook)
The table below describes these tags and their purpose.
Use a(n)
To create a link to a(n)
<seealso> tag
Location within the same subsection, such as a(n):
IRM subsection (subsec)
Paragraph
Exhibit
Figure
anchor or <a> tag
Website address
Email address
Note:
Do not include server names or IP addresses in website links or addresses.
<citation> tag
IRM subsection, figure or exhibit in another IRM
IRS published products, such as documents, forms or publications
IRB, IRC, Treasury regulation, published letter, published notice, revenue procedure or revenue ruling
When you insert these tags into the IRM XML file, online versions of the IRM such as IRM Online and SERP automatically create links for them.
Hyperlinks created using the anchor (<a>) tag must be properly constructed and clearly written. A hyperlink consists of a destination (href attribute) and descriptive link text. Authors must ensure the link text clearly identifies the destination and purpose of the link. Do not display full URLs or email addresses in the published IRM unless necessary. Avoid using generic phrases such as “click here” or “here.”
Authors must distinguish between internal and external hyperlinks when creating links:
Internal links
point to IRS controlled content, including IRS intranet sites, IRS.gov, or other official IRS systems. Internal links must use descriptive text and link to the most current and appropriate resource.
External links
point to non-IRS websites or resources outside IRS control. External links must be used only when necessary and must comply with IRM 10.5.1.6.16.3, Privacy Departure Notice. External links must be appropriate, accurate, and support official IRS content.
Hyperlinks must meet accessibility and usability requirements. Authors must:
Use meaningful, descriptive link text that can be understood without surrounding context
Ensure link text reflects the content of the destination
Ensure hyperlinks in the IRM work properly. Quarterly, you can review the Broken IRM Links Dashboard to identify hyperlinks in an IRM that do not function. If you identify hyperlinks that are broken, correct the anchor (<a>) tag(s) in the IRM XML file, then send an email to *SPDER that includes:
The IRM section title
Specific subsections with the invalid hyperlink(s)
The old hyperlink(s) and the new hyperlink(s)
Reminder:
Depending on your business unit’s procedures, include your IMD coordinator when resolving broken hyperlink issues.
Note:
SPDER only updates broken links for IRM Online. If an IRM is on SERP, the author must contact SERP to correct the link. Refer to IRM 1.11.8.7.1.1(5), Issuing an IPU (Interim Guidance), for more instructions on correcting SERP links.
IRM end users also report broken hyperlinks to *SPDER through feedback mechanisms. SPDER will contact the IRM author to correct hyperlink(s) if a report of a broken hyperlink is received.
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The manual transmittal (MT) communicates information about the IRM revision. The MT provides a historical record and description of changes to procedures, processes and programs. A properly completed MT is a valuable tool for readers and researchers such as IRS employees, librarians and attorneys.
The MT tells the reader:
Whether the IRM section is new, revised or obsolete
Important changes to procedures, guidelines and operations
Effective date of the procedures
Effect of the changes on other IRM sections or documents, including whether they are superseded or obsoleted
Intended audience of the IRM section
Complete the required elements for each revision of a new, revised or obsolete IRM section. Refer to
IRM 1.11.2.6.1
for instructions on completing the MT.
The MT also accommodates additional elements to add optional information. Refer to
IRM 1.11.2.6.2
for more information.
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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:
Required Element
Description
MT Date
Identifies the date M&P publishes the IRM section. The M&P IRM printing specialist completes this element. Refer to
IRM 1.11.2.6.1.1
, Manual Transmittal (MT) Date.
Purpose
Informs readers of the reason for the revision, such as whether the IRM section is new, revised, reinstated or obsolete. Refer to
IRM 1.11.2.6.1.2
, Manual Transmittal Purpose for specific language.
Material Changes
Documents:
Substantive changes to the IRM section.
Reason(s) for the creation of a new IRM section.
Reason(s) the material is obsolete (in whole or in part).
Refer to
IRM 1.11.2.6.1.3
, Manual Transmittal Material Changes.
Effect on Other Documents
Lists other IRM section(s), IG or published products affected by this revision. For example:
To supersede or obsolete the prior IRM revision.
To incorporate IG.
To incorporate a published document.
Refer to
IRM 1.11.2.6.1.4
, Effect on Other Documents.
Audience
Identifies the primary user(s) of the IRM content, whether by business unit, office or job category. Refer to
IRM 1.11.2.6.1.5
, Audience.
Effective Date
Identifies the date the information in the IRM section becomes effective. This can be a wildcard date (MM-DD-YYYY) or a specified date. Refer to
IRM 1.11.2.6.1.6
, Effective Date.
Signature
Identifies the name and title of the approving program director responsible for the program area. Refer to
IRM 1.11.2.6.1.7
, Signature of Approving Official.
For more information on IRM dates, refer to the table in
IRM 1.11.2.5.2
, Determine IRM Dates.
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(Subsection date: 05-19-2022)
The MT date is the date M&P publishes the IRM section. This is the date you can expect the Electronic Publishing website to post the IRM. M&P is responsible for setting the publishing date and inserting the MT date into the file. (This date is contractually determined). There are no exceptions to this rule.
Type "Month DD, YYYY" instead of an actual date.
Refer to
IRM 1.11.2.6.1.6
, Effective Date for the rules on the effective date and how it differs from the MT date.
Codified text.
(Subsection date: 06-09-2026)
The MT purpose is a brief statement that identifies the IRM number, chapter and section titles, and describes the reason for the issuance, such as new, revised, obsolete or reinstated. This statement is
not
intended to describe the purpose of the information in the IRM section itself.
To prepare the MT, use the following standard language:
If the IRM section
Then the IRM section is
And the purpose must read
Is issued for the first time under the IRM number
New
"This transmits new IRM X.X.X, Chapter title, Section title."
Is issued under the same IRM number
Revised
"This transmits revised IRM X.X.X, Chapter title, Section title."
Reminder:
A change to the chapter or section title with the same IRM number is still a revision. Explain a title change in the material changes.
Is no longer effective
Obsolete
"This transmits obsolete IRM X.X.X, Chapter title, Section title."
Reminder:
In the material changes, describe the reason the information is no longer in force or effect.
Was previously obsoleted and the author republishes with substantially similar information
Reinstated
Note:
You can reinstate the IRM section under the same IRM number if it contains some or all the same information as the previous revision.
"This transmits reinstated IRM X.X.X, Chapter title, Section title."
Codified text.
(Subsection date: 06-09-2026)
The MT material changes highlight new, revised or removed procedures and content in the published IRM. This element:
Identifies significant changes to program operations
Provides authority for the issuance or the reason for the changes
Creates an audit trail for IG or other information incorporated into the IRM
Follow these guidelines when preparing the material changes. Working from the last published XML file:
Delete all material changes (except a general statement describing applicable editorial changes).
Review the updated IRM content, IGMs, and IPUs issued since the last publication. Identify all substantive changes, additions, and deletions by subsection and paragraph. Draft a material change for every item that clearly reflects each identified change. If you supersede a prior change with a subsequent change, explain the reason.
Note:
Use the Search IG Page and the SERP IPU Lookup Tool to identify IGMs and IPUs issued since the IRM’s last publishing.
Start each material change entry with the IRM subsection number, not the IPU or IGM number.
Caution:
Base the subsection numbering off the accepted changes version of the XML file. Subsection numbering based off the tracked changes file can result in erroneous references when adding, deleting and renaming subsections.
List the changes in subsection order.
Briefly describe each substantive change to help the reader understand what changed and why. It is not sufficient to only use statements such as "clarified procedures" or "added a new paragraph." If removing content owned by another office, you must state who the program office is and where to find the information in the IRM. Refer to
IRM 1.11.2.5.1.5
, Removing Substantive Content from an Existing IRM Section.
The following table identifies repetitive substantive changes you may summarize. Place each summarized change into its own paragraph or table row, in the beginning of the material changes. Specify the type of change and reason. Update the related subsection date to the new effective date for each occurrence of the changed content following
IRM 1.11.2.5.2.1
, Determine the Subsection Date.
Type of Change
Example
IDRS code updates (transaction codes, action codes, command codes, etc.)
Replaced code XXX with code XXX throughout the IRM due to [reason].
Tax year
Updated tax year 2025 to tax year 2026 throughout the IRM.
Rates (interest, penalty)
Updated the IRC 6695 (a)-(g) inflationary rates for tax year 2026 throughout the IRM.
Exemption amounts, deductions, credits, income thresholds and other items subject to inflation (amounts generally change every year)
Updated exemption amount for tax year 2026 throughout the IRM.
Updated tax year 2026 credit amount to [amount] throughout the IRM.
Updated [topic] for tax year 2026 income limitations throughout the IRM.
Titles
Updated title of Form XYZ to [new title] throughout the IRM.
Forms and form line numbers
Replaced Form XYZ, [Title], with Form ABC, [Title], throughout the IRM due to [reason].
Updated line 5 of Form ABC, [Title], due to form revision.
Citations, references, links and telephone numbers
Updated phone number for taxpayers to call [name of contact] throughout the IRM.
Note:
If changes to titles, citations, references, links and telephone numbers do not impact the taxpayer, they are considered editorial.
You may summarize the editorial corrections by specifying the type of change, not each specific change or location. Place this information in the last paragraph in the list of material changes. Identifying the type of editorial change informs readers that the content was reviewed and updated. Refer to
IRM 1.11.2.8
for the types of changes that are considered editorial.
Example:
"Reviewed and updated website addresses, legal references and IRM references, as necessary."
If using artificial intelligence (AI) tools to assist in drafting content, including editorial revisions, include a disclosure statement within the last paragraph of the material changes with the editorial statement.
Example:
An artificial intelligence (AI) tool assisted with editorial revisions throughout this IRM section, including applying plain language techniques, adhering to the IRM Style Guide and content organization.
Reminder:
You must review and verify all content generated by AI tools.
Insert <restrict> tags around any OUO content. Refer to
IRM 1.11.2.5.3
for instructions on how to designate OUO content.
Write a narrative explaining the substantive changes to the IRM. Then present the content changes in paragraph or table format, using descriptive action verbs to describe each change. For examples of this, view the Material Changes of this IRM section.
Example:
Use terms such as: "added" , "deleted" , "revised" , "modified" , etc.
When placing changes in a table, prepare a lead sentence or phrase describing the table contents.
Example:
"The following table provides changes made to IRM X.X.X."
IRM subsection
Description
[subsection #]
Added [content] to explain [issue].
[subsection #]
Deleted this section since procedures are no longer in effect due to [reason].
[subsection #]
Revised [content] for [reason].
Throughout
Reviewed and updated website addresses, legal references and IRM references, as necessary.
Follow these standards to describe substantive changes:
Type of Change
What to Include
Create a new IRM
Describe the primary purpose of the new IRM and the audience.
If moving material from other IRM sections, identify those IRMs and the reason for removing the content from the original IRM.
Reorganize or restructure an IRM
Describe the reason for reorganizing or restructuring the content.
Specify the content removed, revised and added by subsection.
Consider using a crosswalk to identify the content’s original and new location.
Significantly change a program or process
Summarize the change, describe the reason(s), add relevant dates and/or audience information.
Depending on the complexity, insert this information either in the "background" or the first paragraph of the "material changes."
Incorporate content from a different IRM section
Identify the specific IRM subsection(s) from which content is being incorporated and the new subsection where it’s being placed.
Describe the content and the reason for the relocation of content.
If you’re incorporating multiple subsections, consider using a crosswalk table to easily identify the content’s original and new location(s).
Incorporate IG into the IRM
Identify the number and issue date of the guidance.
For a memorandum, also include the title.
Summarize the guidance and specify in which subsection you incorporated the guidance.
Obsolete an IRM
Explain the reason the information is no longer in effect. Refer to
IRM 1.11.2.9
for additional instructions to prepare the MT to obsolete an IRM section.
Codified text.
(Subsection date: 05-08-2014)
The effect on other documents provides a record of the revision's specific effect on an existing document. This element provides an audit trail and is especially important for historical research. The effect on other documents identifies the IRM material as one of the following:
Amended: Existing material changed
Supplemented: Material added
Superseded: Material replaced by other material
Obsoleted: Material no longer needed and not replaced by any other material
This table suggests language to complete the effect on other documents.
When
Then
Sample Language
Revising an IRM section,
Specify the IRM number, title and MT date of the superseded document.
[IRM number], dated MM-DD-YYYY, is superseded.
Revising an IRM section to insert text from another IRM section,
Specify the IRM number, title and MT date of the superseded document and indicate the IRM from which you moved the text.
[IRM number], [Title], dated [MM-DD-YYYY], is superseded.
Text from [IRM number], [Title], dated [MM-DD-YYYY] has been incorporated.
Obsoleting an IRM section in its entirety,
Specify the IRM is "obsolete as of the IRM effective date."
[IRM number], dated MM-DD-YYYY, is obsolete as of the IRM effective date.
Removing portions of an IRM section,
Address actions separately, such as:
Specify portions are obsolete and
Specify where active content moved.
Portions of [IRM number], [Title], dated MM-DD-YYYY, are obsolete as of the IRM effective date and the remaining portions are incorporated into [IRM number], [Title], dated MM-DD-YYYY.
Issuing a new IRM section with no history,
Insert "None" or "NA"
"None"
Incorporating IG into the IRM,
Insert the IGM/IPU number and issue date.
For an IG memorandum, also include the title.
This IRM incorporates Interim Guidance Memorandum RAAS-01-0125-XXXX, [Title of interim guidance], dated [MM-DD-YYYY].
This IRM incorporates IRM Procedural Update (IPU) 25UXXXX issued January 9, 2025.
When completing the effect on other documents for an IRM where the previous IRM effective date was different from the MT date, specify both dates, as displayed in this example:
Example:
"Effect on Other Documents: IRM 21.8.3, dated 09-23-2025 (effective 10-01-2025), is superseded."
Codified text.
(Subsection date: 06-09-2026)
The audience is the intended group of IRS employees expected to follow or benefit from the IRM section procedures. In the manual transmittal, include in the audience element the business units, divisions, functions, offices and/or job categories that use the procedures.
Note:
The user tag attribute in the IRM file’s metadata must also accurately reflect all business units that are the intended audience to follow or benefit from the guidance in the IRM, even if only specific subsections apply.
IRM Audience Identified By
Example Language
Business unit
All business units
Small Business/Self-Employed (SB/SE), Large Business & International (LB&I), Tax Exempt and Government Entities (TE/GE) and Taxpayer Services (TS)
Appeals
Job category or group
All managers
Appeals officers and Appeals settlement officers
Employees who conduct examinations (in SB/SE, LB&I, TE/GE)
Employee Plans within TE/GE
IMD community (IMD/IRM coordinators, IRM authors, reviewers, managers of these employees)
Caution:
Although the IRM is available to the public (as provided by the FOIA), the public is not the intended audience. Therefore, do not write the IRM as taxpayer guidance.
Codified text.
(Subsection date: 09-21-2015)
The IRM effective date is the date employees begin following the new procedures.
Date
Action
Format
IRM with no specified effective date
Enter the wildcard date (MM-DD-YYYY), the date the procedures become effective.
(MM-DD-YYYY)
Procedures are effective on a specified date, (filing season, for example)
Enter the specific date the content is effective.
(01-01-20YY)
Note:
When a wildcard date (MM-DD-YYYY) is entered as the effective date, the manual transmittal (MT) date matches the effective date upon publication of the IRM.
For filing season IRMs, insert the specific date in the effective date field. Also insert this date for any revised subsection(s) with a change in content. For a discussion of filing season, refer to IRM 1.11.5.4.2, Filing Season Production Schedule.
Codified text.
(Subsection date: 06-09-2026)
The approving official listed in the signature field on the MT must be the SES director responsible for the program, or an individual officially serving in an acting SES capacity. This is normally the same person who approves the IRM in IMD Electronic Clearance, or signs in block 20c on Form 2061, Document Clearance Record, approving the IRM content. If there are leadership changes
after clearance but before publication
, ensure the manual transmittal and e-Clearance reflect the current approving official.
Note:
The occupational series of an individual authorized to approve an IMD includes series 0340 on Discovery Directory.
Reminder:
If a documented designee signs in IMD Electronic Clearance, the name of the current director must appear on the MT, not the designee’s name.
When instructions or guidelines apply to more than one business unit, the approving official is the primary head of office of the business unit responsible for the program area.
For further guidance on signature authority, refer to IRM 1.11.9, Clearing and Approving the Internal Revenue Manual (IRM).
Codified text.
(Subsection date: 09-13-2023)
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:
Optional Element
Description of Use
Note
Provide information to the reader to highlight an important issue related to the IRM’s publication.
Background
Cite the authority for issuing the document or provide background information on the development of the material, if the IRM section does not require internal controls.
Scope
Use when it’s necessary to limit the applicability of the IRM revision. For example, the procedures may only apply:
During a certain time period.
To employees in a particular location (such as an area affected by a natural disaster).
To employees in a specific job category.
Related Resources
List helpful websites, references or other sources of information on the topic, if the IRM section does not require internal controls.
Reminder:
The only IRMs that don't require internal controls are functional statement IRMs in the 1.1 series, delegation order and policy statement IRMs in the 1.2 series, and obsolete IRMs.
Codified text.
(Subsection date: 06-09-2026)
Informal review is an opportunity to receive input from others when developing or revising a procedure, process or program. Obtaining input from affected stakeholders and subject matter experts (SMEs) simplifies the IRM review and clearance process.
An IRM reviewer may be a(n):
SME in another office or business unit
Manager
Specialized reviewer (as defined in IRM 1.11.9, Clearing and Approving the Internal Revenue Manual (IRM))
Affected stakeholder
Employee who follows the instructions
An informal review is particularly helpful when the new or revised procedure, process or program addresses:
New or significant changes to a workflow or procedure
Legal interpretation
Taxpayer rights or duties
A change in working conditions
Send your draft IRM to your manager for review prior to formal clearance.
An informal review does not take the place of formal clearance. You must still complete formal clearance through affected offices and specialized reviewers. Refer to IRM 1.11.9.3, Identifying Reviewers, for further guidance.
Codified text.
(Subsection date: 04-22-2020)
An informal review helps facilitate the processing of an IRM section by:
Providing an opportunity to verify the accuracy of current operations
Opening communications with offices affected by the policies or procedures and obtaining their buy-in
Identifying potential issues or barriers
Avoiding unnecessary delays during formal clearance
Review these questions when considering whether to seek advice from a SME:
Is the material technically or procedurally complex?
Do you anticipate a lengthy review period?
Do you need the opinion of a SME before sharing the information with others?
Will you need approval from another office or business unit because of the proposed changes?
Do the procedures affect how other offices do their work?
Request an informal review when:
You are not familiar with the subject matter.
You are required to get a specialized reviewer's input to develop the content (for example, obtaining legal advice, workforce relations). Authors
must
evaluate all new or revised IRMs for potential changes to conditions of employment prior to clearance. Refer to
IRM 1.11.2.5.1.4
, IRM Changes Affecting Conditions of Employment.
You have a question or need confirmation from a SME in another office or business unit.
Codified text.
(Subsection date: 06-09-2026)
When you initiate an informal review:
Identify the office or business unit responsible for addressing the changes or concerns.
Explain the issues in an email outlining the changes or concerns.
Attach a draft of the revised IRM or pertinent portions.
Email the draft and specify a written response and the response date.
Set up a meeting to discuss the reviewer’s questions or concerns.
Note:
Do not use IMD Electronic Clearance or Form 2061, Document Clearance Record, for this purpose.
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.
Editorial commentary — not part of the primary text.
(Subsection date: 06-09-2026)
To correct minor editorial and typographical errors in the IRM, use the editorial update process. This process promotes a more current and improved IRM.
Editorial changes include:
Updating organizational terms and titles.
Adding or correcting references, websites, telephone numbers and citations.
Exception:
Updates to telephone numbers, websites/references or any other information that impacts taxpayers are considered substantive changes.
Reorganizing content within an IRM subsection without changing, adding or removing any substantive content or its meaning.
Example:
Renumbering paragraphs within a subsection.
Improving the quality of an existing graphic or adding alternative text.
Converting a graphic to text.
Correcting typographical errors, e.g., spelling or grammatical errors.
Revising content with plain language without altering the meaning of the content.
Note:
Correcting non-editorial errors that require immediate attention (PII, etc.) may qualify for expedited clearance. Refer to IRM 1.11.9.5.4.1, Expedited Clearance. For additional steps involving PII, refer to
IRM 1.11.2.5.6.1
, Personally Identifiable Information (PII) or Federal Tax Information (FTI) Breach Actions.
It is appropriate to revise the IRM for editorial corrections that improve readability or as part of an annual review. However, consider the cost-benefit of republishing the IRM within a year merely to correct a minor editorial error.
Note:
Minor edits can be made to IRM Online in between revisions by sending an email to *SPDER with corrections to spelling errors, internal websites and telephone numbers. Include your IMD/IRM coordinator or business unit IMD mailbox on the request.
Editorial commentary — not part of the primary text.
(Subsection date: 09-13-2023)
Use the following guidance to update the IRM to correct an editorial error:
Topic
Action
Preparing the Manual Transmittal
Follow the rules for updating the MT described in
IRM 1.11.2.6
, Use and Preparation of the Manual Transmittal (MT).
In the material changes, specify the type(s) of editorial changes made. Refer to the table in paragraph (2) below for suggested language.
Changing Subsection Dates
At least one subsection date within an IRM section must match the IRM effective date. Apply the following rules:
If the IRM section is updated for
a single editorial change only
, revise the date of the affected subsection to match the IRM effective date.
If the IRM section is updated for
multiple editorial changes only
, revise the date of the first subsection (IRM X.X.X.1) to match the IRM effective date. Leave all other subsection dates unchanged.
Note:
If the IRM section contains editorial
and
substantive changes, follow the instructions in
IRM 1.11.2.5.2.1 (2)
, Determine the Subsection Date.
Making the Editorial Updates
Input the appropriate editorial correction(s) or update(s) to the XML file. Review the rest of the IRM content to ensure it reflects current operations and correct other inaccuracies and outdated links. Refer to
IRM 1.11.2.5.1
, Authoring Process.
Clearing the IRM
Follow the streamlined clearance process per IRM 1.11.9.2.1.1, Clearance of Editorial Updates. The extent of review corresponds to the management level necessary to approve these minor corrections.
Clear through the author’s manager.
Clear through the IMD/IRM coordinator.
Obtain approval from the program director (or documented designee).
Publishing the IRM
Work with your business unit’s IMD staff to submit the revised IRM for publishing, following procedures in IRM 1.11.5, Publishing the Internal Revenue Manual (IRM).
When you prepare the MT, describe the type of information that changed in the material changes.
When you make an editorial change:
Then:
Example Language
To a single subsection
Identify that subsection.
IRM X.X.X.X: Updated to reflect [specify the type of editorial change(s)].
In multiple places throughout the document
Use a summarizing statement.
Revised IRM X.X.X throughout to update organizational terms and/or titles [specify the change].
Reviewed and updated IRM X.X.X throughout to correct legal citations, published forms and documents and web addresses.
Revised IRM X.X.X throughout to incorporate plain language, active voice, and to clarify content.
Codified text.
(Subsection date: 06-09-2026)
An IRM section is obsolete when the IRM information is no longer applicable due to a law, policy, operational, procedural or administrative changes. You may completely eliminate an obsolete IRM section’s information or merge any of its remaining information into another IRM section(s).
Reminder:
Business units must document all official IRS procedural guidance and required employee and managerial instructions in the IRM and ensure valid guidance remains in or is relocated within an IRM section. While IRM procedures are derived from external legal and regulatory authorities (Treasury Directives, Code of Federal Regulations, Internal Revenue Code, etc.), employees and managers must follow the IRM as the sole authoritative source of instructions. Business units
must not
bypass IRM requirements by placing IRM content solely in internal resources (for example, standard operating procedures or guides). Refer to IRM 1.11.1.1.2, Authority, for more information on the legal obligations governing IRMs.
Before proposing to obsolete an IRM section, conduct a comprehensive review to evaluate the potential impact and consider how many other IRMs reference or rely on the content. Use the Advanced Search feature on IRM Online to identify any IRMs that link to the IRM section you intend to obsolete:
On IRM Online, select “Advanced Search”.
In the “Find results with these exact words”, type in the IRM section you want to obsolete in quotations. For example, “IRM 1.11.2”.
Select “Search” to identify all IRMs that reference the section you are proposing to obsolete.
Obsoleting an IRM requires concurrence from SPDER before proceeding with clearance. To move forward with obsoleting an IRM:
Access the IRM Requests and Author Changes tool.
Select “IRM Requests – New IRMs and Changes to Existing.”
Select “Obsolete Existing IRM” from the request type drop-down.
Attach documentation justifying the request and complete all required fields. The save button appears only after both actions are complete.
SPDER will respond to requests to obsolete an IRM within seven business days. Include SPDER’s approval email in the final clearance package as background information. Refer to IRM 1.11.9.10.1, Create Final Clearance Package, for more information.
Obsoleting an IRM is a substantive change and must be cleared through all affected offices and the applicable specialized reviewers such as Taxpayer Advocate Service and Chief Counsel. Refer to IRM 1.11.9.3, Identifying Reviewers, for guidance.
Refer to the subsections below for instructions on updating IRM drafts when obsoleting content, whether the content is being
fully relocated
,
partially relocated
, or
fully obsoleted
.
The table below provides step-by-step instructions for preparing to obsolete an IRM section.
Action
Instructions
Prepare the IRM file using either method
Method 1
Open the last published version of the IRM file and save it to your computer.
Place the cursor at the end of the manual start tag at the top of the IRM file.
Select "modify attributes" to change the status from "active" to "obsolete."
Ensure the <hasouo> attribute is set to "no."
Update the metadata elements.
Delete the IRM content. One subsection title and paragraph must contain text to pass a completeness check. Put "OBSOLETE" in the title and paragraph of the only subsection1 not deleted.
Method 2
Create a new IRM obsolete template by selecting File - New, then IRM (Obsolete) XML 1.0.
Place cursor at the end of the manual start tag at the top of the IRM file.
Select "modify attributes" to add the catalog number.
Ensure the <hasouo> attribute is set to "no."
Update the metadata elements for the user, owner and author.
Ensure to complete the Manual Transmittal per the row below and complete the audience, effective date, and signature. Select "modify attributes" to complete the IRM part, chapter, and section tags. You must type in the section title.
Prepare the Manual Transmittal
Purpose: Insert: "This obsoletes IRM X.X.X, chapter title, section title."
Material Changes: Explain why the information is no longer in force or effect.
Effect on Other Documents: Insert "IRM [IRM number], [Title], dated [MM-DD-YYYY] is obsolete as of the date of this transmittal (or, if later, the IRM effective date)."
Place the revised file into clearance
Following procedures in IRM 1.11.9, Clearing and Approving the Internal Revenue Manual (IRM):
Prepare a clearance request in IMD Electronic Clearance or Form 2061.
Clear the IRM through and obtain agreement from affected offices and/or specialized reviewers, as required.
Clear the IRM through your management chain and obtain the program director's (or documented designee's) signature.
Submit the finalized file for publishing
Prepare Form 1767, Publishing Services Requisition.
Forward the IRM to the business unit’s IMD mailbox or your IMD/IRM coordinator for a final review.
IMD/IRM coordinators will follow procedures for submitting the file to M&P per IRM 1.11.5, Publishing the Internal Revenue Manual (IRM).
When a program or process is no longer effective, and the applicable IRM has been obsoleted, update the information in other sources as well. Use the results from
IRM 1.11.2.9 (2)
above to notify impacted IRM authors or content owners, because their content may require updating. Additionally, check for information that resides:
On IRS Source
In IRM sections owned by other business units or offices
In other IRS published documents or training materials
Note:
Refer to IRM 1.11.6.5 , Providing Feedback About an IRM Section - Outside of Clearance, for instructions.
Codified text.
(Subsection date: 06-09-2026)
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.
Example:
(1) IRM X.X.X is obsolete because [
insert reason
]. Content previously in IRM X.X.X has been moved as noted below:
Content previously found in:
Is now found in:
IRM X.X.X, Title of Subsection
IRM X.X.X, Title of IRM Subsection
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.
Codified text.
(Subsection date: 06-09-2026)
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.
Example:
(1) IRM X.X.X is obsolete because [
insert reason
]. Content previously in IRM X.X.X has been moved or obsoleted as noted below:
Content previously found in:
Is now found in:
IRM X.X.X, Title of Subsection
IRM X.X.X, Title of Subsection
IRM X.X.X, Title of Subsection
Obsoleted content
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.
Codified text.
(Subsection date: 06-09-2026)
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.
Example:
(1) IRM X.X.X, Title of Subsection, is being obsoleted because the procedures are no longer applicable. The process described in this IRM has been fully eliminated due to IT system modernization, and the guidance is no longer valid.
Example:
(1) IRM X.X.X, Title of Subsection, is being obsoleted because the statutory authority for the credit expired and was repealed by subsequent legislation. As a result, the guidance is no longer applicable and there is no replacement guidance.
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.
Codified text.
(Subsection date: 09-13-2023)
Inform employees who use the IRM about procedural changes or updates. Consider issuing a communication to highlight significant updates or to remind employees about important rules and work processes.
To communicate to employees in your business unit, use your business unit website, newsletter or mailing list.
To communicate to employees in all business units, use a Servicewide communication channel.
Communications & Liaison provides the following Servicewide communications products and channels:
Publication
Description
Audience
Business Unit News (BUN)
News from your business unit with broad interest
IRS employees
IRS Source Daily News
Short, timely communications with a broad audience
IRS employees
Leaders’ Alerts
All-manager electronic news articles
IRS executives and managers
IRS Headlines
All-employee electronic news articles
IRS employees
Note:
Contact the *C&L Office of Communications for submission guidelines.
When preparing to issue a communication:
Identify your audience.
Determine the appropriate vehicle for the communication.
Reference the applicable IRM section or other official source when addressing a procedural or operational matter.
Follow your business unit’s procedures for issuing communications, including securing managerial approval if required.
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(Subsection date: 06-09-2026)
SPDER issues IMD alerts on the Servicewide IMD program and processes to:
Announce program changes, enhancements, training opportunities, initiatives, reminders and other news.
Highlight the issuance of new IG, a new IRM section, policy statement or delegation order that impacts the IMD community.
Reinforce published guidance or instructions.
There are two self-subscribing mailing lists for IMD alerts:
Manager list: for managers of employees with IRM/IMD responsibilities.
Author list: primarily for IRM authors, but also helpful to IRM reviewers, coordinators, managers or others involved in IMDs.
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.
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Term
Definition
Example
Delegation of authority
The act of transferring decision-making power or authority from a superior to a subordinate.
The Commissioner of Internal Revenue (or an authorized official acting on the Commissioner’s behalf) issues specific delegations, called delegation orders, to subordinates. These delegations may include or restrict redelegation authority.
IRM 1.2.2.2.53, Delegation Order 1-69, Authorization to Approve an Internal Management Document (IMD)
Check sheet
A form or document used to verify that a process is complete and accurate. A check sheet is a type of job aid.
Form 15418, IRM Package Check Sheet
Functional statement
A high-level description of a business unit’s or program office’s mission, reporting structure, responsibilities, and activities performed to achieve its mission.
IRM 1.1.13.3, Taxpayer Services Operations Support (TSOS)
Guideline
Direction that helps employees determine a course of action or exercise judgment based on established facts.
Refer to
IRM 1.11.2.2
, IRM Standards
Interim guidance (IG)
A memorandum or IPU used to issue immediate, emergency, pilot, deviation or temporary changes to operations or procedures for a defined period.
View at Search Interim Guidance Webpage
Job aid or performance support tool
A tool or guide that provides instructions for performing a specific task or skill (such as a desk guide, audit technique guide, or calculator or automated tool).
If a job aid summarizes IRM content, it must reference the applicable IRM section.
Contact representative desk guide
Audit technique guides
Reasonable Cause Assistant
Knowledge management material
Material that summarizes a specific program, project or task, and supports current IRM procedures.
Standard operating procedures (SOP) or knowledge bases found on the IRSU Knowledge Management and Measures Office
Local guidance
Instructions issued within a specific office or geographic location that supplement or support established IRM procedures.
An office evacuation plan or procedures for conducting specific outreach sessions. Refer to IRM 1.11.2.2.1.1, Local Procedures.
Official IRS published product
A product published on the Electronic Publishing Website (IRS Catalog), including documents, forms, publications, letters, and the IRM.
Document 6209, IRS Processing Codes and Information
Pilot project
A short-term project or study used to test a specific procedural change, evaluate its effectiveness, and determine whether to implement it permanently.
For a current example of a pilot or trial project described in an IGM, access the Search Interim Guidance Webpage and search the term "pilot" in the keyword field.
Policy statement
A formal statement that expresses IRS principles or values guiding the administration of internal revenue laws that can form the basis for IRM procedures and instructions.
IRM 1.2.1.2.12, Policy Statement 1-47, Reasonable Accommodations for People with Disabilities
Procedure
A series of instructions or steps employees must follow to carry out a requirement established by rule or policy.
The step-by-step instructions on how to insert a graphic in the IRM XML file found in
IRM 1.11.2.5.4.2
, Graphics.
Software or application-specific instruction
Instructions describing how to use and operate specific computer software or applications.
BEARS End User Guide
Temporary guidance
Procedures or guidance effective for a limited period, not to exceed two years.
Operating instructions based on temporary legislation or a new or emerging issue. Refer to IRM 1.11.10, Interim Guidance Process, for more information.
Training document
Course material or other published document used for software, on-the-job, or skills training, including instructor guides.
Training Document 15770-002, Authoring the IRM with Arbortext Editor (Coursebook)
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Condition
Explanation
Review the IRM
Update the IRM
1. Changes to tax law, programs or processes
New legislation or revisions to a program or process may affect existing IRM content.
Review all related IRM sections and subsections for accuracy.
Revise the IRM to reflect current law, procedures, and operational requirements.
2. Corporate reorganization or change
Organizational changes may affect IRMs referencing business units, functions, programs, or reporting structures.
Verify:
Organizational terms and titles
Business unit and program office functional statements
Program names
Related procedures
Create a new functional statement IRM in IRM 1.1, Organization and Staffing, if establishing a new business unit.
Revise affected functional statements when organizational changes occur.
Update terminology, titles, programs, and procedures throughout the IRM.
3. Delegation orders or policy statements created, revised, or rescinded
Changes may impact related IRM references and instructions.
Determine whether a delegation order or policy statement was created, revised, or rescinded.
Update IRM references to reflect revised delegation order or policy statement numbers and dates.
Clear and approve related IRM changes based on updated delegation authority.
Ensure IRM procedures conform to current IRS policy.
4. References to official published products
IRS published products may be revised, obsoleted, superseded, or renamed.
Complete an advanced search for references to the applicable published products in the IRM.
Identify outdated numbers, formats, or numbering styles
Update references to reflect current versions of:
IRM sections
Forms
Letters
Publications
Documents
Notices
5. Interim guidance (IG)
IG may affect published IRM procedures.
To determine if IG exists, check the Search Interim Guidance Webpage.
To determine if IG impacts a specific IRM section, access IRM Online, select the IRM section, and then select the "Interim Guidance" button.
Incorporate IG before expiration and revise procedures accordingly.
6. Reorganization, addition, or removal of IRM material
Authors reorganize, add, move or remove IRM content, which results in numbering or title changes. This affects other documents that reference that content.
Check all IRM references:
IRM numbers and titles
Exhibits
Figures
Update IRM references to other IMDs.
Verify references to other IRM sections and subsection numbers.
Verify IRM titles.
Check for obsolete IRM sections and/or content.
7. Duplicated IRM material
Duplicating guidance can lead to inconsistencies in guidance used by employees. Refer to the primary document to reduce the likelihood of conflicting information.
Check for IRM content that duplicates:
Another IRM section
A published document, where the content is the primary source
Remove duplicate material and reference the primary source.
Follow the rules for determining what belongs in the IRM. Refer to
IRM 1.11.2.2
, IRM Standards.
8. Legal and other references
Legal authorities and citations may change.
Verify legal sources annually:
IRC
Regulations
Notices
Revenue Rulings
Revenue Procedures
Use Servicewide research tools to verify all legal references.
When preparing content, insert legal citations rather than restating the Code, regulations, etc.
9. Software or IT system changes
Technology changes may affect business processes and the IRM procedures dependent on these technologies.
Check for:
Processes and procedures related to new system requirements
Release of new or upgraded software or computer application
Obtain documentation about the new software or system change.
Revise IRM content to reflect new processes or procedures.
Request a new IRM section number if necessary.
10. Telephone numbers in the IRM
IRS toll-free and contact numbers may change.
Review and verify IRS toll-free numbers annually.
Conduct a key word search for "1-888" or the term "toll-free."
Update applicable toll-free numbers following
IRM 1.11.2.5.5
, Contact Information.
Note:
For an office or other telephone number, review and revise the IRM as necessary.
11. Website addresses
Website addresses change frequently.
Verify all website addresses.
Use the IRM Preview Tool to test links.
Access the Broken IRM Links Dashboard to identify hyperlinks that require updating.
Copy link from the "href" attribute of the anchor (<a>) tag into your internet browser to verify it works.
Fix the anchor (<a>) tag for broken links.
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Resource
Description
Acronyms Database
Searchable repository of Servicewide acronyms and abbreviations.
Alternative Media Center
Contacts to help deliver alternative accessible media to employees with disabilities.
Arbortext FAQs
Frequently asked questions and solutions.
Arbortext Editor Registration
Links to register and sign-up for email notifications of software updates and get the latest upgrades and fixes.
Chief Counsel Clearance Determination Tool
Helps determine if your IRM requires review by the Office of Chief Counsel.
FOIA Library
The Freedom of Information Act (FOIA) Library provides a comprehensive list of documents and other information available electronically on IRS.gov.
IMD Community News
Join the IMD Community Team, to receive news via TEAMS channel and emails that inform the IMD community about IMD updates and news.
IMD Electronic Clearance
Online review and approval system for IMDs that streamlines the clearance process by allowing for easy retrieval of proposed changes, comments and approval in a centralized location.
Internal Management Documents (IMD) Contacts List
List of IMD contacts searchable by business unit or by their role in the IMD process.
Information Resources Accessibility Program (IRAP)
Contact for information on creating documents and files accessible to persons with disabilities.
IRM Author Curriculum
Structured training guide designed to prepare authors to write, revise, clear, and publish IRM content in accordance with Servicewide standards.
IRM Authoring Software Course Book
Training manual for the XML authoring software, Arbortext Editor.
IRM Decision Tool
An interactive flowchart that helps you determine if content belongs in the IRM.
IRM Online
Searchable database that contains current and prior versions of every published IRM section and links to IG, SERP, the IRS Catalog, the IRS Historical Research Library and more.
IRM Preview Tool
See what the IRM will look like (on IRM Online) to test links and ensure proper display of IRM format/tables.
IRM Requests and Author Changes Form
Use application to:
Request a new IRM section
Request a new IRM chapter and section
Reinstate an IRM section
Obsolete an IRM section
Change an IRM section title
Change a chapter title
Change an IRM owner
Change an IRM author
Document 12835, IRM Style Guide
Guidelines for proper IRM format, structure, plain language and writing standards.
IRS Historical Research Library
Email: *IRM Library
Access historical IRS and IRM documentation.
Contact the library staff for questions and information.
IRS Style Guide
Web-based guide administrated by C&L that provides grammar, punctuation capitalization rules and more for non-IRM internal communications.
Internal Revenue Manual (IRM) Program
Email: *M&P IRM
M&P IRM Program page, shows M&P's IRM-related resources.
IRM Part and Chapter Titles
List of the approved IRM part and chapter titles automatically generated by the IRM authoring software into the XML file.
Plain Language website
Information on writing in plain language, as required by the Plain Writing Act of 2010, 5 USC 301.
Publishing + Distribution site (IRS Catalog) Find a Product
Access to all current and archived IRS published products.
ReferenceNet Legal and Tax Research Services
Portal for tax, legal, asset locator and other corporate research tools.
Interim Guidance
(The public can search for IG at:
Recent Interim Guidance to Staff
at irs.gov)
Search for active and archived IG through the IMD search page on IMD Track, which you can filter by business unit.
SPDER posts IG subject to FOIA on the FOIA Library page on IRS.gov.
Servicewide Electronic Research Program (SERP)
An electronic research source maintained by TS that provides access to current IRMs, IPUs and reference materials. Not all IRMs are on SERP; SERP hosts IRMs by request based on end-user need.
IMD Community of Practice
Expansive list of resources for authors, coordinators, managers and reviewers; provides links to training, IMD news, job aids and more.
IMD Training information
IRM authoring and IMD training available to the IMD community in self-study, virtual and classroom formats.
Virtual IMD Learning Library Application (VILLA)
Compilation of one to ten minute training videos on various IMD and Arbortext topics.
XML Help Desk
Email: *TS MPM XMLSGMLHELP
XML Help Desk Knowledge Base contact information, to contact an expert for help with the IRM authoring software.
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Use the following table to apply required standard citation and reference formats in IRM sections. This exhibit provides the required formats for legal citations and other IRS reference types used in the IRM.
Citation or Reference Type
Format
Example
Formatting Instructions
Code of Federal Regulations (CFR)
99 CFR 999.99
5 CFR 2635.204(l)
Enter the title number before
CFR
.
Insert one space following the title number.
Insert one space following
CFR
.
Enter the part and section number without spaces.
Do not use periods in the abbreviation “CFR.”
Command Codes
CC ABCDE
CC ABCDE and CC ABC99
CC ABCDE with definer A
CC TXMOD
CC ADD24, CC ADD34, and CC ADD48
CC IMFOL with definer I
At first reference in an IRM section, spell out “Command Code (CC).” Use “CC” only thereafter.
Insert one space following “CC.”
Enter the command code in uppercase letters.
Do not use slashes or hyphens.
When listing multiple command codes, repeat “CC” before each code and separate each entry with a comma.
When applicable, identify definers using the phrase “with definer” or “with definers.”
Computer Paragraphs (CP)
CP 99
CP 99X
CP 71
CP 71A and CP 71C
Insert one space following
CP
.
Enter the
CP
number, including any alpha characters, exactly as shown on the Servicewide Notice Information Program page.
Do not include commas or titles within the citation tag.
Documents
Document 9999
Document 12835
Document 13200 and Document 10988
Insert one space following
Document
.
Enter the document number, including any alpha characters, exactly as shown in the official document number on the M&P Product Catalog page.
Do not include commas or titles within the citation tag.
Forms
Form XXXX
Form XXX-A
Form 1040
Form 1040-X
Insert one space following
Form
.
Enter the form number exactly as shown in the official form number on the M&P Product Catalog page.
Include hyphens only if they appear in the official form number.
Do not include commas or titles within the citation tag.
Internal Revenue Bulletins (IRB)
IRB YEAR-XX
IRB 2026-03
Insert one space following
IRB
.
Enter the four-digit year.
Insert a hyphen immediately after the year.
Enter the IRB number assigned for that year.
Internal Revenue Codes (IRC)
IRC XXXX
IRC 501(c)(3)
IRC 6724(d)(2)(A)
Insert one space following
IRC
.
Enter the section number without spaces.
Use correct capitalization for alpha characters.
Do not insert the section symbol (§) or the word “section” within the citation tag.
Internal Revenue Manuals (IRM)
IRM X.X.X
IRM 1.11.2
IRM 1.11.2.5.8
IRM 1.11.2.5.8(3) and IRM 1.11.9.5.4
Insert one space following
IRM
.
Enter the IRM section or subsection number.
Include parentheses when citing a specific paragraph.
Do not include commas or titles within the citation tag.
IRM Exhibits
Exhibit X.X.X-9
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Insert a “seealso” tag for an Exhibit within the IRM section.
Insert a “citation” tag for an Exhibit outside the IRM section.
Select “IRM.” Within the citation tag, change “IRM” to “Exhibit.”
Insert one space following
Exhibit
.
Enter the full Exhibit number.
IRM Figures
Figure X.X.X-9
Figure 3.12.21-34
Insert a “seealso” tag for a Figure within the IRM section.
Insert an anchor tag for a Figure outside the IRM section.
Insert one space following
Figure
.
Enter the full Figure number.
Letters (
Published by M&P
)
Letter XXXX
Letter 3253
Letter 3164-E
Insert one space following
Letter
.
Enter the letter number exactly as shown in the official letter number on the M&P Product catalog page.
Include hyphens only if they appear in the official letter number.
Do not include commas or titles within the citation tag.
Notices (
Published by M&P
)
Notice XXX
Notice 779
Notice 1343 (PR)
Insert one space following
Notice
.
Enter the notice number exactly as shown in the official notice number on the M&P Product Catalog page.
Include hyphens or parentheses only if they appear in the official notice number.
Do not include commas or titles within the citation tag.
Publications (Pub)
Pub. XX
Pub 510
Pub 15-B
Insert one space following
Pub
.
Enter the publication number exactly as shown in the official publication number on the M&P Product Catalog page.
Include hyphens only if they appear in the official publication number.
Do not include commas or titles within the citation tag.
Public laws not codified
Public Law XX-XX
Title of Law
Public Law 104-13
Paperwork Reduction Act of 1995
Insert one space after “Public Law.”
Enter the public law number exactly as enacted.
You may cite the full name of the law instead of the public law number.
Revenue Procedures
Rev. Proc. YEAR-00
Rev. Proc. 2016-30
Insert one space between
Rev.
and
Proc.
Insert one space before the number.
Enter the revenue procedure number exactly as published in the
Internal Revenue Bulletin.
Revenue Rulings
Rev. Rul. 99-00
Rev. Rul. 71-20
Insert one space between
Rev.
and
Rul.
Insert one space before the number.
Enter the revenue ruling number exactly as published in the
Internal Revenue Bulletin
.
Transaction Codes and Action Codes
TC 999
TC 999 with AC 123
TC 999, TC 998, and TC 997
TC 999 with AC 001–009 and AC 123–129
TC 150
TC 971 with AC 013
TC 150, TC 290, and TC 976
TC 971 with AC 182–185 and AC 188–189
At first reference in an IRM section, spell out “Transaction Code (TC)” and “Action Code (AC).” Use “TC” and “AC” only thereafter.
Insert one space following “TC” or “AC.”
Enter the transaction code or action code as a three-digit number.
Do not use slashes, hyphens, or parentheses.
When listing multiple transaction codes, repeat “TC” before each code and separate each entry with a comma.
When listing multiple action codes, repeat “AC” before each code and separate each entry with a comma.
When listing multiple action codes associated with one transaction code, repeat “AC” before each code and clearly indicate ranges with a hyphen.
Treasury Regulations
99 CFR 999.99
Note:
Cite Treasury Regulations using CFR format.
26 CFR 301.6241-7
Enter the title number before
CFR
.
Insert one space following the title number.
Insert one space following
CFR
.
Enter the part and section number without spaces.
Do not use periods in the abbreviation “CFR.”
More Internal Revenue Manual
Editorial commentary — not part of the primary text.
Canonical source: https://www.irs.gov/irm/part1/irm_01-011-002
Canonical representation: HTML
Manual Transmittal date: June 09, 2026
Effective Date (as published): 06-09-2026
Access Date: 2026-07-02
Verification Method: Official IRS IRM publication, retrieved via workspace retrieval tooling.
Provenance fingerprint (algorithm: SHA-256; normalization: UTF-8, NFC, LF line endings, trailing whitespace trimmed, blank-line runs collapsed): sha256:b3e9842d2490f50a8f1fea270857ff55f527b2dcdc9bc58afc40d22afb39df22
Revision history
- 2026-06-09 — Manual Transmittal dated June 09, 2026. This is the currently published revision of IRM 1.11.2. Historical Manual Transmittals are not exposed on the currently published section and are not reconstructed.