IRM 1.11.2 — Internal Revenue Manual (IRM) Process

June 09, 2026

(1) This transmits revised IRM 1.11.2, Internal Management Documents System, Internal Revenue Manual (IRM) Process.

(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).

(24) 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).

(25) 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.

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.

All business unit program directors, IMD/IRM coordinators, authors, managers, and reviewers who develop, review or approve IRM procedural content.

(06-09-2026)

Lucia Lykke
Director, Data Products and Insights
Research, Applied Analytics and Statistics (RAAS)

1.11.2.1

(09-13-2023)

1. Purpose: This IRM section explains the IRM authoring process and the procedures for creating or updating the IRM. IRM 1.11.2:

   1. Describes the steps in the IRM authoring process.

   2. Establishes the standards and procedures for writing the IRM.

   3. Provides guidance on incorporating required management and internal control components.

   4. Identifies IRM resources, including decision tools, websites, and related IRM sections.

   5. Explains how to minimize duplication and improve clarity and readability.

2. 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

3. Policy Owner: Director, Data Products and Insights (DPI), Research, Applied Analytics and Statistics (RAAS).

4. 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.

5. 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.

6. Contact Information: Email *SPDER to recommend changes or make suggestions for this IRM section.

1.11.2.1.1

(04-22-2020)

1. 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.

2. 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.

3. 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.

1.11.2.1.2

(04-22-2020)

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

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

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

1.11.2.1.3

(07-31-2025)

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

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

3. Program owners manage and execute the IMD program.

4. 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.

5. 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).

1.11.2.1.4

(06-09-2026)

1. 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.

1.11.2.1.5

(08-12-2021)

1. 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.

1.11.2.1.6

(06-09-2026)

1. 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.
   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.

2. 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
   PDF	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

1.11.2.1.7

(05-19-2022)

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

   IRM Section	Title	Guidance
   IRM 1.11.1	Internal Management Document (IMD) Program and Responsibilities	Defines the IMD program and explains roles and responsibilities of IRM authors, IMD/IRM coordinators and their managers
   IRM 1.11.3	Servicewide Policy Statement Process	Instructs on creating and revising Servicewide policy statements
   IRM 1.11.4	Servicewide Delegation Order Process	Instructs on creating and revising Servicewide and business unit delegation orders
   IRM 1.11.5	Publishing the Internal Revenue Manual (IRM)	Explains the publishing and distribution processes
   IRM 1.11.8	Servicewide Electronic Research Program (SERP)	Instructs on hosting content on SERP and issuing SERP IRM procedural updates (IPUs). Refer to IRM 1.11.8.7.1, Updating IRMs through an IRM Procedural Update (IPU).
   IRM 1.11.9	Clearing and Approving the Internal Revenue Manual (IRM)	Instructs on clearing and obtaining approval to publish IRMs
   IRM 1.11.10	Interim Guidance Process	Instructs on authoring, issuing and clearing IG and provides the rules for complying with the Freedom of Information Act (FOIA) requirements
   IRM 10.5.1	Privacy Policy	Describes the proper handling of sensitive but unclassified (SBU) information and personally identifiable information (PII)
   IRM 11.3.12	Designation of Documents	Instructs on processing IMDs and training materials containing official use only (OUO) information

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

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

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

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

1.11.2.2

(09-13-2023)

1. 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.

2. 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

3. 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 Exhibit 1.11.2-1, Definitions of Terms for Determining What Belongs in the IRM for the types of IMDs and their description.

4. Instructions remain in effect until changed, superseded or obsoleted by the publication of a subsequent IRM or IG.

5. All instructions to employees must be accurate, accessible and easy to follow to ensure employees provide consistent and fair treatment to the public.

6. Authors must ensure their IRM guidance does not contradict any existing guidance.

7. 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.

8. 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.

9. 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 Exhibit 1.11.2-2, Most Common Reasons to Review the IRM.

10. 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.

1.11.2.2.1

(09-13-2023)

1. 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.

2. Supplemental guidance:

   1. Conveys detailed actions and task-specific instructions within a particular office or geographic location.

   2. Provides guidance on performing specific tasks or skills, unique jobs or sub-steps of a larger topic.

   3. Lists routing or specific contact information.

   4. Provides software or application-specific instructions.

   5. Allows teams or subject matter experts to document internal work unit practices.

   6. Summarizes processes contained in the IRM.

   7. Provides subject-related published documents, reference guides and other governmental publications.

3. 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

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

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

   1. Employees following outdated instructions.

   2. Reduced transparency regarding IRS operations.

   3. Not clearly documenting changes between revisions.

   4. Not subjecting documents to the same formal review and approval process (clearance) as the IRM.

   5. Not maintaining archived copies in a searchable or central location.

6. 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:

   1. It details actions required by one or more employees as part of their duties.

   2. Employees are evaluated on how they follow the instructions it provides.

   3. It provides rules for completing required worksheets or forms not published elsewhere.

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

   1. Use the IRM Decision Tool.

   2. Take ITM Course 28309, What Belongs in the IRM.

1.11.2.2.1.1

(09-13-2023)

1. 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.

   1. 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.

2. 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.

3. The memorandum used to communicate a local procedure must:

   1. Refer to the core process, procedure or applicable IRM section.

   2. Document approval by the responsible first-line executive (or their documented designee).

   3. Have the affected program office review it for correctness.

4. 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.

1.11.2.2.2

(07-31-2025)

1. 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.

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

   1. Review the IRM at least annually for procedural, operational and editorial changes.

   2. Update the IRM when content is no longer accurate to ensure employees complete work assignments correctly and administer the tax laws consistently.

   3. Incorporate all permanent IG content into the next published revision of the IRM section prior to the IG’s expiration date.

3. 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)

4. 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.

5. 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.

1.11.2.2.2.1

(05-08-2014)

1. 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.

2. To ensure reliability, the IRS must maintain a current and complete IRM. When the IRM is not current, IRS employees may:

   1. Provide taxpayers outdated and possibly inaccurate information.

   2. Follow incorrect procedures.

   3. Administer the tax laws inconsistently.

   4. Operate according to guidance not transparent to the public.

3. In addition, IRM inconsistencies could adversely affect an employee’s evaluation.

1.11.2.2.3

(09-13-2023)

1. 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).

2. 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:

   1. Issued formally through a memorandum to affected employees.

   2. Reviewed by affected program offices and specialized reviewers (when applicable).

   3. Approved following Delegation Order 1-69.

   4. Reviewed annually.

3. When preparing a deviation:

   1. Summarize the circumstances that require deviation.

   2. Identify the applicable IRM section(s).

   3. Describe the reason for the deviation (explain what caused the situation to occur and what is being done to correct it).

   4. Specify the time frame the deviation is effective (not longer than two years).

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

5. 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.

1.11.2.2.4

(06-09-2026)

1. 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.

2. 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:

   1. Mission, program objectives, and key terms are clearly defined and communicated.

   2. Program goals are established and performance is measured to assess efficient and effective results.

   3. Programs and resources are protected against waste, fraud, abuse, mismanagement, and misappropriation.

   4. Program operations comply with applicable laws, regulations, and policies.

   5. Financial reporting is complete, current, and accurate.

   6. Reliable information supports decision making and quality assurance.

3. IRM internal controls do not include instructions to staff.

4. 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.

1.11.2.2.4.1

(06-09-2026)

1. 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.
   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.

2. 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

3. The IRM may include additional components, if any, after those specified in the table and listing above.

1.11.2.2.5

(07-31-2025)

1. 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.

2. 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

3. Each program office’s functional statement describes its:

   • Purpose

   • Management and reporting structure

   • Responsibilities and operations

4. Business units must:

   1. Publish a functional statement IRM after forming or standing up the business unit.

   2. Include a graphic of the business unit’s organizational chart as an exhibit or figure at the end of the functional statement IRM.

   3. Revise the functional statement IRM when there’s a reorganization or change to the business unit’s mission or primary responsibilities.

   4. Review the functional statement IRM annually to ensure its accuracy.

   5. Obsolete the functional statement IRM when a business unit is no longer operational.

5. 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.

1.11.2.3

(09-13-2023)

1. 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.

2. 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)

3. Each IRM section is an individually published product. Whenever you make a change, whether extensive or minor, you must publish the entire section.

4. 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.

1.11.2.3.1

(09-13-2023)

1. 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)

2. 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). 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.
   Figure	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.

1.11.2.3.2

(09-13-2023)

1. 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.

2. 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.

   1. If an IRM section is obsoleted, SPDER and M&P archive both the IRM number and catalog number.

   2. If reissuing an IRM later with the same or a similar topic, SPDER and M&P can restore the IRM number and catalog number.

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

1.11.2.3.3

(09-13-2023)

1. 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.

2. 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.

3. 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.

1.11.2.3.4

(09-13-2023)

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

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

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

1.11.2.4

(09-13-2023)

1. 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

2. 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.

3. Obtain managerial approval before requesting a new IRM section or change to an existing IRM section.

1.11.2.4.1

(07-31-2025)

1. 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. 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. 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).

2. The IMD/IRM coordinator:

   1. Reviews the request to ensure it is accurate and complete.

   2. Edits the request, if needed or returns it to the requestor for additional information.

   3. Approves the request as appropriate. The system will automatically generate an email to the SPDER office.

3. The SPDER office:

   1. Reviews the request to determine if the information duplicates existing or historical IRM content.

   2. Determines under which business process the content belongs (IRM part and chapter).

   3. Assigns a unique IRM chapter or section number and requests a catalog number from M&P.

   4. Ensures the title sufficiently describes the content. Refer to IRM 1.11.2.4.2, Create or Change an IRM Title, for more information.

   5. Returns the request indicating approval.

   6. Adds the title to the official IRM Part and Chapter list. Refer to IRM Part and Chapter Titles.

1.11.2.4.1.1

(06-09-2026)

1. 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.

2. 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.

3. To request reinstatement of an obsoleted IRM:

   1. Access the IRM Requests and Author Changes tool.

   2. Select “IRM Requests – New IRMs and Changes to Existing.”

   3. Select “Reinstate Obsoleted IRM” from the request type drop-down.

   4. Complete all required fields. The Save button will generate when all required fields have been completed.

   5. If revising the title, make this change after entering the section number.

4. Contact *IRM Library for assistance with obtaining the obsolete XML file.

5. 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.

1.11.2.4.2

(07-31-2025)

1. 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.

2. When creating a title:

   1. Make it short but descriptive enough that the reader can identify the program, process or activity.

   2. Use keywords to help the IRM show up in online searches.

   3. Avoid using the name of an office, business unit, or organization unless it describes the program or activity.

   4. Don’t use punctuation such as a hyphen (-) or slash (/).

3. 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.

1.11.2.4.3

(07-31-2025)

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

2. 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)

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

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

   1. Make the necessary changes to the IRM XML file (including changing all the metadata fields).

   2. Publish the IRM and ensure all data sources (IRM Online, IRM Index, Publishing catalog page, SERP) reflect the ownership change.

1.11.2.4.4

(09-13-2023)

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

   1. Notify the business unit IMD/IRM coordinator.

   2. Complete the Author Change Request form at IRM Requests and Author Changes. Specify the IRM section catalog number, previous author’s name, and new author’s information.

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

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

1.11.2.5

(09-13-2023)

1. To ensure IRS instructions are accurate and complete, create or revise an IRM section to:

   1. Incorporate IG.

   2. Address process improvements and operational and procedural changes.

   3. Reflect new or revised legislation.

   4. Revise guidance based on a Chief Counsel opinion.

   5. Remove outdated or duplicate content.

   6. Incorporate employee recommendations and feedback, following IRM 1.11.2.5.1.3, Consider Requested IRM Changes.

   7. Clarify or reorganize content.

   8. Review the IRM for editorial changes, following IRM 1.11.2.8, Editorial Updates.

1.11.2.5.1

(06-09-2026)

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

   1. Locate your IMD coordinator on the Internal Management Documents Community site under the Who to Contact tab.

   2. Obtain manager approval before taking any courses.

   3. Contact your business unit IMD coordinator for business unit training and tracking IRM section assignments.

   4. If you are a new author, register as a user of the IRM authoring software at Arbortext Editor Registration.

   5. Install the Arbortext Editor IRM software by following the instructions at “Arbortext Installation Instructions” on Arbortext Editor Training web page.

   6. Join the IMD Community TEAM to receive alerts via TEAMS channel and email communications to your inbox.

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

   ITM	Course	Description
   59521	Introduction to the IRM for All Employees	Introduces students to the IRM. It defines the IRM, explains its purpose and stresses the importance of using it to complete work duties. The course explains the IRM’s structure, format and numbering scheme. Students also learn about the different IRM platforms, how they are updated and where to find them. They are introduced to various IRM supplemental sources and how they support the IRM.
   26675	Overview of the IRM Online	Covers how to use IRM Online to conduct tax and procedural research in the IRM.
   85248	Overview of the IRM Process	Provides an overview of the full IRM process stages and steps, key offices and individuals involved, and helpful resources.
   80730	IRM Authoring: Organizing and Structuring IRMs	Provides foundational knowledge for IRM authoring: categorization of Servicewide IRM sections, the IRM section numbering scheme, IRM section elements and the basics of IRM subsection structure.
   75053	RM Authoring Tool Training (Arbortext Editor - Virtual)	Teaches authors and coordinators how to use the IRM authoring tool to create and edit IRM files in the proper IRM format.
   28309	What Belongs in the IRM	Explains the type of information that should be contained in an IRM and introduces the IRM Decision Tool.
   57131	IRM Authoring: Fundamentals of Writing the IRM	Teaches authors how to deliver a well-written IRM section. The course discusses placing primary program instruction in the IRM, using IRM structure and titles to organize content, style and formatting rules, plain language, and more.
   28317	IRM PDF Graphics	Provides general information on graphics and their use in the IRM file.
   28319	Manual Transmittal Essentials	Covers the fundamentals of the manual transmittal. It discusses the required and optional elements as well as the extensible markup language (XML) used to create or revise the MT section of the IRM.
   28327	Introduction to the Interim Guidance Process	Describes the types of IG and how to prepare and issue it.
   19707	IRM Authoring: Clearing the IRM	Describes the IRM clearance process and provides procedures that support the process.
   28321	IRM Authoring: Publishing the IRM	Details how to publish an IRM section.

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

1.11.2.5.1.1

(07-31-2025)

1. Take the following actions when preparing to write a new IRM section:

   1. Identify the IRM’s audience.

   2. Organize information by process, in order of importance, and in order of occurrence.

   3. Prepare an outline.

   4. Request a new IRM section number following IRM 1.11.2.4.1, Request a New IRM Chapter or Section.

2. 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 allcontent, 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.

1.11.2.5.1.2

(06-09-2026)

1. Draft new or revised content following these rules:

   1. Write content using the IRM authoring software. Review Authoring the IRM with Arbortext Editor (Coursebook) for assistance.

   2. 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.

   3. Write to the identified audience.

   4. 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.

   5. Structure and display content following the guidelines in IRM 1.11.2.5.4, Display Content.

   6. 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.

   7. 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.

   8. Check all references and links. Refer to IRM 1.11.2.5.8.2, Validate Links.

   9. Follow the style rules in Document 12835, The IRM Style Guide.

   10. Review existing content for clarity, remove unnecessary content, and add or rearrange content to improve readability.

2. Consult with authors of other IRM sections that contain similar or related material to ensure clear and consistent guidance.

   1. Use IRM Online’s keyword search function to identify other IRM sections that have related content and may be impacted by your changes.

   2. 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.

3. Keep track of all edits for inclusion in the Material Changes. Refer to IRM 1.11.2.6.1.3, Manual Transmittal Material Changes.

4. Coordinate an informal review with stakeholders. Refer to IRM 1.11.2.7, Conduct an Informal Review.

5. 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.

1.11.2.5.1.3

(09-13-2023)

1. 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.

2. 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.

3. When you (the author) receive a written request that may require an IRM revision:

   1. Acknowledge receipt of the recommendation within two weeks. Include an expected response date.

   2. Review and consider the recommendation for acceptance.

   3. Respond within 45 days, including projected time frames.

4. 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.

5. When you accept the recommendation, make the change by either:

   1. Incorporating it in the next IRM revision, not to exceed two years from the date of the request.

   2. 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.

6. 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.

   1. 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.

   2. 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.

7. Include the following in the IRM DCR package:

   1. The issue described by the employee or program office requesting the change.

   2. The response and decision by the program office.

   3. Any documentation or communications with and between management.

1.11.2.5.1.4

(06-09-2026)

1. 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.

2. 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. 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.

3. Within 14 calendar days, ER reviews Form 15730 and attachments (briefing and crosswalk) and provides a consultation with the IRM author and/or manager.

   1. 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.

   2. 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.

1.11.2.5.1.5

(09-13-2023)

1. 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.

2. 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.

3. 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.

4. 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.

1.11.2.5.2

(06-09-2026)

1. 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

2. 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
   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 futuredate. 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.
   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.	(MM-DD-YYYY) - wildcard date format. Specific Date: (01-01-2026)
   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

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

   1. 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.

   2. Do not use wildcard subsection dates. Instead, use the specific date the IRM is to be effective.

4. 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).

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

1.11.2.5.2.1

(09-13-2023)

1. 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.

2. 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.

1.11.2.5.3

(09-13-2023)

1. 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.

2. 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.

3. 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.

4. 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.

5. Any IRM section can contain OUO content.

6. 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.

7. 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:

   1. Modify attribute on "manual tag" to hasouo= "yes."

   2. Properly mark OUO material embedded in the text with a "restrict" tag or attribute.

   3. 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.

1.11.2.5.4

(09-13-2023)

1. 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.
   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.
   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.

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

1.11.2.5.4.1

(09-13-2023)

1. 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.

   1. For instructions on inserting a table into the XML IRM file, refer to Authoring the IRM with Arbortext Editor (Coursebook), referenced in Exhibit 1.11.2-3, IRM Web Resources.

   2. For useful tips on using tables, refer to Document 12835, The IRM Style Guide.

2. To comply with Section 508 of the Rehabilitation Act, take the following steps when placing a table in the IRM:

   1. 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.

   2. 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.

   3. 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.

1.11.2.5.4.2

(09-13-2023)

1. 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.

2. 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.

3. 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.

   • 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.

4. 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.

5. 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.

6. To insert a graphic in the IRM XML file:

   1. Prepare the graphic in PDF.

   2. Review the graphic content for accuracy.

   3. 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.

   4. Insert the graphic file number in the IRM XML file.

   5. 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).

   6. Send the graphic(s) along with the XML file when forwarding for publishing.

   7. Insert a restrict tag when a graphic contains OUO content.

7. When submitting graphics to M&P with your IRM file:

   1. Submit only the new or changed graphic page(s). Refer to IRM 1.11.5.4, Submitting the IRM Publishing Package.

   2. 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.

8. 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.

9. 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.

10. Avoid graphics that are simply screenshots of an IRS published product; use links instead.

11. Additional tips for creating a graphic:

    1. When updating your IRM, review the graphic content.

    2. 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.

    3. Follow the editorial update process when improving the quality or display of an IRM graphic. Refer to IRM 1.11.2.8, Editorial Updates

1.11.2.5.4.2.1

(09-13-2023)

1. 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 ."
   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)

2. 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.

3. 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 Exhibit 1.11.2-3, IRM Web Resources.

4. Ensure you embedded (locked) the fonts so your document displays properly in the PDF. To check whether you embedded the fonts:

   1. Open the PDF graphic and select "File" from the tool bar and select "Properties."

   2. In the Document Properties box, find the "Fonts" tab. Check that each font displays the words "embedded subset" next to it.

5. 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.

6. 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.

1.11.2.5.4.2.2

(09-13-2023)

1. 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.

2. 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.

1.11.2.5.4.2.3

(09-13-2023)

1. 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.

2. When inserting a graphic into the IRM XML file, insert a descriptor tag.

3. The text inserted within the graphic descriptor tags is accessible only on online IRM formats. Specifically:

   1. 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.

   2. The Electronic Publishing website (PDF format) displays the graphic, but the alternative text is not accessible.

4. 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.

1.11.2.5.5

(09-13-2023)

1. 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.

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

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

   1. Verify the telephone number.

   2. Review the number at least annually, especially if it’s an IRS tax assistance (toll-free) number.

   3. 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.

1.11.2.5.6

(04-22-2020)

1. 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.

2. 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

1.11.2.5.6.1

(06-09-2026)

1. 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.

2. 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:

   1. Report the breach to your manager and IMD/IRM coordinator.

   2. 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.

   3. Contact *SPDER and your IMD/IRM coordinator about the breach.

   4. Work with SPDER and your IMD/IRM coordinator to remove content from the IRS electronic sources and revise the IRM.

3. For more information on PII or FTI unauthorized disclosure reporting, refer to IRM 10.5.4.3, Reporting Losses, Thefts and Disclosures.

1.11.2.5.7

(09-13-2023)

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

   1. Replace complex words with simpler words; emphasize clarity over formality.

   2. Use active voice when possible.

   3. Remove unnecessary and duplicative terms.

   4. Present information in a positive manner, and do not use double negatives.

   5. Use parallel structure.

   6. Avoid jargon and unnecessarily complicated language used to impress instead of inform.

   7. Use descriptive titles. For example, do not write only "Introduction."

2. For more on plain language writing, review:

   1. Federal plain language guidelines for all agencies.

   2. ITM Course 57131, IRM Authoring: Fundamentals of Writing the IRM, for IRM-specific guidance and examples of plain language writing.

   3. Form 14481, Plain Language Checklist and Review Sheet.

   4. Document 12835, The IRM Style Guide.

1.11.2.5.8

(06-09-2026)

1. 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.

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

   • Performance support tools

   • Contact listings

   • Official published products

   • Legal publications

   • Supplementary materials

3. 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.

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

   1. Exhibit 1.11.2-4, Required Citation and Reference Formats

   2. Document 12835, The IRM Style Guide, for standard citation rules in the IRM.

   3. Authoring the IRM with Arbortext Editor (Coursebook), the IRM XML coursebook, for instructions on inserting links using the IRM authoring software.

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

1.11.2.5.8.1

(06-09-2026)

1. 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.

2. Follow the citation formatting standards in Exhibit 1.11.2-4, Required Citation and Reference Formats. This exhibit provides the required formats for legal citations and other IRS references used in the IRM.

1.11.2.5.8.2

(07-31-2025)

1. Always verify links and cross-references in your IRM file to ensure they work and refer to the most current information.

2. 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.

3. 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.

4. 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 Exhibit 1.11.2-3, IRM Web Resources.

5. Verify IRS toll-free numbers and agency addresses. For IRS buildings, view the listing at IRS Building Addresses.

6. 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.

1.11.2.5.8.3

(06-09-2026)

1. 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)

2. 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
   <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

3. 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.

4. 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.”

5. 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.

6. 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

7. 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)

8. 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.

1.11.2.6

(05-08-2014)

1. 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.

2. 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

3. 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.

4. The MT also accommodates additional elements to add optional information. Refer to IRM 1.11.2.6.2 for more information.

1.11.2.6.1

(06-09-2026)

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

2. 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.

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

1.11.2.6.1.1

(05-19-2022)

1. 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.

2. Type "Month DD, YYYY" instead of an actual date.

3. 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.

1.11.2.6.1.2

(06-09-2026)

1. 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.

2. 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."
   Is no longer effective	Obsolete	"This transmits obsolete IRM X.X.X, Chapter title, Section title."
   Was previously obsoleted and the author republishes with substantially similar information	Reinstated	"This transmits reinstated IRM X.X.X, Chapter title, Section title."

1.11.2.6.1.3

(06-09-2026)

1. 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

2. Follow these guidelines when preparing the material changes. Working from the last published XML file:

   1. Delete all material changes (except a general statement describing applicable editorial changes).

   2. 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.

   3. Start each material change entry with the IRM subsection number, not the IPU or IGM number.

   4. List the changes in subsection order.

   5. 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.

   6. 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.

   7. 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.

   8. 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.

   9. Insert <restrict> tags around any OUO content. Refer to IRM 1.11.2.5.3 for instructions on how to designate OUO content.

3. 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.

4. When placing changes in a table, prepare a lead sentence or phrase describing the table contents.

5. 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.

1.11.2.6.1.4

(05-08-2014)

1. 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

2. 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.

3. 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:

1.11.2.6.1.5

(06-09-2026)

1. 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.

   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)

1.11.2.6.1.6

(09-21-2015)

1. 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)

2. 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.

1.11.2.6.1.7

(06-09-2026)

1. 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.

2. 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.

3. For further guidance on signature authority, refer to IRM 1.11.9, Clearing and Approving the Internal Revenue Manual (IRM).

1.11.2.6.2

(09-13-2023)

1. 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.

2. 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.

1.11.2.7

(06-09-2026)

1. 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.

2. 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

3. 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

4. Send your draft IRM to your manager for review prior to formal clearance.

5. 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.

1.11.2.7.1

(04-22-2020)

1. 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

2. 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?

3. Request an informal review when:

   1. You are not familiar with the subject matter.

   2. 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.

   3. You have a question or need confirmation from a SME in another office or business unit.

1.11.2.7.2

(06-09-2026)

1. When you initiate an informal review:

   1. Identify the office or business unit responsible for addressing the changes or concerns.

   2. Explain the issues in an email outlining the changes or concerns.

   3. Attach a draft of the revised IRM or pertinent portions.

   4. Email the draft and specify a written response and the response date.

   5. Set up a meeting to discuss the reviewer’s questions or concerns.

2. 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.

1.11.2.8

(06-09-2026)

1. To correct minor editorial and typographical errors in the IRM, use the editorial update process. This process promotes a more current and improved IRM.

2. Editorial changes include:

   1. Updating organizational terms and titles.

   2. Adding or correcting references, websites, telephone numbers and citations.

   3. Reorganizing content within an IRM subsection without changing, adding or removing any substantive content or its meaning.

   4. Improving the quality of an existing graphic or adding alternative text.

   5. Converting a graphic to text.

   6. Correcting typographical errors, e.g., spelling or grammatical errors.

   7. Revising content with plain language without altering the meaning of the content.

3. 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.

1.11.2.8.1

(09-13-2023)

1. 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.
   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).

2. 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.

1.11.2.9

(06-09-2026)

1. 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).

2. 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:

   1. On IRM Online, select “Advanced Search”.

   2. 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”.

   3. Select “Search” to identify all IRMs that reference the section you are proposing to obsolete.

3. Obsoleting an IRM requires concurrence from SPDER before proceeding with clearance. To move forward with obsoleting an IRM:

   1. Access the IRM Requests and Author Changes tool.

   2. Select “IRM Requests – New IRMs and Changes to Existing.”

   3. Select “Obsolete Existing IRM” from the request type drop-down.

   4. Attach documentation justifying the request and complete all required fields. The save button appears only after both actions are complete.

4. 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.

5. 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.

6. 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.

7. 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).

8. 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

1.11.2.9.1

(06-09-2026)

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

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

3. 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.

   Content previously found in:	Is now found in:
   IRM X.X.X, Title of Subsection	IRM X.X.X, Title of IRM Subsection

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

5. 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.

1.11.2.9.2

(06-09-2026)

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

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

3. 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.

   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

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

5. 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.

1.11.2.9.3

(06-09-2026)

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

2. 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.

3. 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.

1.11.2.10

(06-09-2026)

1. This guidance applies to all IRS employees who use artificial intelligence (AI) tools to draft, revise, and edit IRM content. AI tools include generative AI, large language models, machine learning systems, predictive tools, and similar technologies. The term artificial intelligence (AI)is defined in IRM Exhibit 10.24.1-1, Terms and Acronyms.

2. Employees must use only IRS authorized AI tools to assist with IRM authoring process duties. Employees must not use public or non-IRS authorized AI tools for IRM authoring.

3. Employee AI use must comply with all applicable privacy, security, and data protection requirements, including IRM 10.5, Privacy and Information Protection, and related guidance. Authors must ensure AI use is consistent with IRS values, taxpayer rights, and professional standards.

4. Before using an AI tool, ensure use complies with IRM 10.24.1.7, Generative AI (GenAI) Policy, and all related Servicewide requirements. Authors must review all applicable user agreements, user guides, and reference manuals and complete all required training. Refer to the IRS Enterprise Artificial Intelligence SharePoint site for more information.

5. Authors may use AI tools only to support the IRM authoring process by:

   • Improving grammar and clarity

   • Organizing content to align with IRM structure requirements

   • Summarizing source material

   • Generating outlines or draft language for consideration

   • Identifying consistency between IRM sections

6. AI tools support the writing process but do not replace author, coordinator and approver responsibilities. IRM authors, coordinators and approvers remain fully accountable for the accuracy, completeness, clarity, and compliance of all IRM content, including content developed with AI assistance.

7. IRM authors must not:

   1. Enter, upload, or paste sensitive IRS information (SBU, OUO, PII, FTI) into an AI tool unless it is specifically authorized to process it and you have the appropriate BEARS entitlement and managerial approval.

   2. Rely on AI to make legal determinations, policy decisions, or interpretations.

   3. Insert AI-generated text into an IRM draft without careful review and editing.

   4. Use AI to replace required subject matter expert review or management approval.

   5. Cite AI responses and output as an authority.

8. Authors, coordinators and approvers must independently review all AI-assisted content for accuracy and completeness. They must verify all legal, procedural, and factual statements against current law, policy, and authoritative sources before incorporating the content into an IRM. Content must conform to IRM writing standards and SPDER requirements.

9. When authors use AI tools to draft, revise, or edit IRM content, including editorial changes, the author, coordinator, or approver must include a statement in the MT material changes section disclosing that AI tools were used. Refer to IRM 1.11.2.6.1.3 (2), Manual Transmittal Material Changes, for more information.

1.11.2.11

(09-13-2023)

1. 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.

   1. To communicate to employees in your business unit, use your business unit website, newsletter or mailing list.

   2. To communicate to employees in all business units, use a Servicewide communication channel.

2. 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

3. When preparing to issue a communication:

   1. Identify your audience.

   2. Determine the appropriate vehicle for the communication.

   3. Reference the applicable IRM section or other official source when addressing a procedural or operational matter.

   4. Follow your business unit’s procedures for issuing communications, including securing managerial approval if required.

1.11.2.11.1

(06-09-2026)

1. 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.

2. 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.

3. 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.

Exhibit 1.11.2-1

Exhibit 1.11.2-2

Exhibit 1.11.2-3

Exhibit 1.11.2-4

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.