1.11.8. Servicewide Electronic Research Program (SERP)

(1) SERP is designed to provide employees from all IRS functions intranet access to IRMs and other reference materials, and to retrieve frequently referenced documents required to perform their jobs. SERP reports to the Program Manager, Technical Assistance & Stakeholder Communication (TASC).

(2) The SERP staff creates web pages using content provided by the customer. The benefits of hosting content on the SERP website include:

• SERP analysts make real-time updates to information; procedural updates are usually made by the next business day.

• SERP ensures content is accessible for all users in compliance with Section 508 of the Rehabilitation Act, 29 USC § 794d.

• SERP receives over a million hits daily with approximately 60,000 visitors each month (based on unique IP addresses observed monthly) allowing content to receive maximum exposure.

• SERP’s Web servers are among the most reliable and receive 800-1500 searches per minute.

(1) Authorities relevant to the SERP website content include the following:

• Section 508 of the Rehabilitation Act, 29 USC § 794d; see "Web Content Accessibility Guidelines" at https://www.irs.gov/accessibility

• E-FOIA criteria, under 5 USC § 552(a)(2)(C); see "About the FOIA Library" at https://www.irs.gov/privacy-disclosure/foia-library

• Taxpayer Bill of Rights, see https://www.irs.gov/taxpayer-bill-of-rights

(1) This subsection provides information about who is responsible for the activities described in the IRM.

(1) SERP Communication Program (SCP), under the guidance of Technical Assistance & Stakeholder Communication (TASC), has responsibility for ensuring content hosted on the SERP site is current and accurate. All content is reviewed annually and certified by the program owner of the content. See IRM 1.11.8.11, Content Certification Process.

(1) All IRM authors and content owners must gain access to the SERP Feedback system, see IRM 1.11.8.10, SERP Feedback - Author/Content Owner Responsibilities.

(2) IRM authors and content owners submitting SERP Alerts or IPUs (via SERP submission forms) must contact SERP via email and provide their profile information, see IRM 1.11.8.3(4), Authorized Submitter. Their manager may also send an email stating they are approved to submit content for the area shown in their request.

(3) Authorized submitters who are not the primary content owner (such as a back-up or other designated submitter) must have their manager send an email stating they are approved to submit content. See IRM 1.11.8.3, Authorized Submitter.

(1) Common terms and acronyms used throughout this section:

(1) The following lists the primary sources of guidance for SERP program activities.

• IRM 1.11.2, Internal Revenue Manual (IRM) Process

• IRM 1.11.5, Publishing the Internal Revenue Manual (IRM)

• IRM 1.11.7, Taxpayer Services Internal Management Documents Program

• IRM 1.11.9, Clearing and Approving the Internal Revenue Manual (IRM)

• IRM 1.11.10, Interim Guidance Process

• SERP Feedback Guide for Content Owners

• SERP Submission Form User Guide

• SERP E-FOIA Decision Tool

(1) There are various ways to contact the SERP staff depending on your role. Please use the following table as a guide:Methods of Contacting SERP

(1) New IRM authors must:

1. Complete an "Add Me" request in SERP Feedback to access the system and respond to SERP Feedback about the IRM. See IRM 1.11.8.10, SERP Feedback - Author/Content Owner Responsibilities.

   Note: SERP uses the information provided to create a profile in the SERP Submission Form, see below.

2. Read the SERP Submission Form User Guide before using the SERP Submission Form application to submit IRM Procedural Updates (IPUs). See IRM 1.11.8.7.1, Updating IRMs through an IRM Procedural Update (IPU).

3. Participate in the annual IRM certification to ensure current and accurate information is being hosted on SERP. See IRM 1.11.8.11, Content Certification Process.

4. Follow IRM 1.11.8.4, SERP IRM Author Roles and Responsibilities.

(1) To post an IRM currently not on SERP, the IRM author must:

1. Obtain approval from your program manager.

2. Inform your organization’s IMD coordinator.

3. Send an email to the SERP mailbox *CTR ODN SERP SECT and request the IRM is added to the SERP website.

4. Follow the instructions in IRM 1.11.8.3, Authorized Submitter, to notify SERP if someone other than the IRM author may submit alerts or update the IRM.

5. Complete an "Add Me" request in SERP Feedback to access the system and respond to SERP Feedback about the IRM. See IRM 1.11.8.10, SERP Feedback - Author/Content Owner Responsibilities.

   Note: SERP uses the information provided to create a profile in the SERP Submission Form.

(2) After a SERP approved IRM is published, the SERP staff downloads the IRM files directly from the Electronic Publishing website and converts the files to HTML for posting to SERP. This is transparent to IRM authors.

(3) Upon completion of the above, the SERP staff notifies the author the IRM is posted on SERP.

(1) An alert presents information that does not change current procedures or guidelines in the IRM.

(2) An alert must not have procedures or instructions to staff that affect the public, which are not already posted on www.irs.gov.

(3) An alert expires one year from the date it is issued or when the topic is no longer needed, whichever is earlier. It is the content owner’s responsibility to monitor the status and notify SERP to rescind an alert.

(4) Use alerts to notify users of system problems, changes, and information (e.g., disaster assistance information) that does not require an IRM procedure/instruction change.

(5) Secure necessary approvals for information provided in the alert, if required. Input the "Approving Official" name and "Title" as applicable. Contact your organization to determine who is authorized to approve alerts or other content changes posted on SERP.

(6) You must be added to the SERP database before you can submit an alert request. Instructions on how to gain access are found in the SERP Submission Form User Guide as well as in IRM 1.11.8.3, Authorized Submitter.

(7) Complete and submit an alert request by accessing the SERP Submission Form, and selecting the 'New Alert' link on the navigational bar.

(8) Detailed instructions are found on the tab titled 'New Alert' in the SERP Submission Form User Guide.

(9) Once the form is completed, click "Save" to activate the "Submit" button and the "Add File" button. The record is assigned a temporary tracking number, and the record is added to your list of ACTIVE records on the MY INPUTS page.

(10) If you need to attach a file, follow the guidelines in the Files/Attachments link under the "New Alert" tab of the Submission Form User Guide.

• Name your file following the naming conventions outlined in the Submission Form User Guide.

• Click the "Add File" button and browse to select the file.

• Repeat the "Add File" steps to submit more than one file.

(11) Click "E-mail" to send an email to an approver/reviewer or other co-worker needing to look at this alert before submitting.

(12) Insert email address(s).

(13) The subject line is auto populated with the alert’s temporary tracking number. You may add to the subject if necessary.

(14) The body of the email includes a link to the alert record. If your organization requires review of the alert submission prior to sending it to SERP, your recipients can view the record and the attachments; however, they cannot make changes to this record or the attachments. If they need to make changes to the alert or the attachments take the following actions:

• Attach a Word document with the alert content and/or the uploaded documents to the email for the recipient to edit.

• The recipient copies and pastes the items needing to be changed from the record view into the email.

• The recipient opens the uploaded files from the links in the record view and saves them to their desktop for editing. Once edited, the recipient attaches the changed items to the email and returns it to you to make the changes before submitting the alert for posting.

(15) When you are ready to submit your alert to SERP, click the 'Submit' button. The form validates your input and provides error messages for any missed fields. Click ‘OK’ to close the message, then go back to the missing item and input the information before submitting the form. The following are possible validation messages:

• "Please enter a Subject"

• "Please select the Audience"

• "You did not answer the question - Was this Alert the result of SERP feedback?"

• "Enter Feedback Control Number"

• "No portals have been checked. Select OK to continue Submit or Cancel"

• "Please select the Master File"

• "You are responsible for obtaining all approvals needed for this Alert"

(16) When all inputs are validated a warning box displays stating, "Submission will be posted within 48 hours; Are you sure you want to submit the form?" If you click 'OK' the system:

• Removes the temporary tracking number and assigns the record the posting number.

• Moves the record to your list of SUBMITTED records on the MY INPUTS page.

• Submits the record and any attachments to the database for SERP to process and post to the website.

(17) The 'Cancel' button displays "The form will remain under My Inputs as Active", click ‘OK’ and the system returns you to your ‘Saved’ form.

(18) To update a prior alert with new information, or “rescind” an alert, see IRM 1.11.8.7.2, Updating Alerts.

(1) The primary purpose of the SERP homepage is to post daily IRM Procedural Updates (IPUs), Alerts, Priority News and miscellaneous SERP topic updates.

(2) The SERP homepage also provides users with brief information, which does not require an update or alert.

(3) To submit items for the homepage, an authorized submitter can send a written request via email to *CTR ODN SERP SECT.

(4) SERP homepage items are posted for one day. Upon request, SERP may move a homepage item to Priority News where it can remain for 14 calendar days. If there is a need for a Priority News item to remain for more than 14 calendar days, include a justification with your request.

(1) To submit a request to add content (other than an alert or IPU), an authorized submitter can send the request via email to *CTR ODN SERP SECT. A member of the SERP staff contacts you to discuss the details. For information on submitting job aids, see IRM 1.11.8.6.5, Adding Job Aids.

(2) If approved, the SERP staff provides the content owner with SERP requirements and, upon concurrence, places the content on SERP.

(3) Items are added by the program owner or designated authorized submitter.

(4) The SERP staff notifies the content owner once the content has posted to SERP.

(1) Job aids are documents or content posted on SERP that are not in the IRM, but rather assist in following the IRM by combining multiple instructions or providing other details about the procedures.

(2) Do not include local procedures in a job aid. See IRM 1.11.8.4(2)d), SERP IRM Author Roles and Responsibilities.

(3) All job aids (e.g., exhibits, charts, graphs) must meet Section 508 compliance before forwarding to SERP. See IRM 1.11.8.5, Section 508 Compliant Content, for more information.

(4) Job aids must follow disclosure requirements. Fictionalize taxpayer name, address, and tax information (e.g., identity, exemptions, money amounts). More information on fictionalizing content is found in IRM 1.11.2.5.6, Fictitious Identifying Information and IRM 6.410.1.3.10, Disclosure Requirements.

(5) Graphics must be submitted with alternative text.

(6) Job aids can only be added by the content owner.

(7) Job aids with IRM references must be reviewed and updated with current IRM references each time procedures change in the IRM.

(8) Locally prepared job aids must be submitted to the Business Operating Division (BOD) analysts for approval.

(9) Submit job aids via email to *CTR ODN SERP SECT. A member of the SERP staff contacts you to discuss the details.

(10) If approved, the SERP staff provides the content owners with the SERP requirements and, upon concurrence, places the content on SERP.

(1) An IPU revises or corrects existing IRM information on the SERP IRM only. No other IRM formats, including the published version available to the public are updated.

(2) Business units must incorporate IG into the next revision of the published IRM section(s) through Media and Publications (M&P) within two years from the issuance date or sooner, if required by the business unit. IRMs published annually must continue to incorporate interim guidance and publish each year.

(3) If an IPU is not incorporated into the published version of an IRM within the effective period, the IRM may be removed from SERP. See IRM 1.11.8.7.1.2, Reissuing IPUs (Interim Guidance).

(4) IRMs are posted to SERP based on the IRM's Effective Date and not the IRM's published date. Authors can issue an IPU for an IRM as soon as the new revision of the IRM has posted on SERP.

(5) If you issue an IPU after the IRM was sent to Publishing but before the new revision posts, you may need to keep two versions of the XML file. The first XML file is what was sent to Publishing and the second XML is what is currently on SERP - sometimes called a "working copy" If updates are needed during this time, issue an IPU with edits made to the XML file currently on SERP.

(6) SERP posts the newly published IRM version on the effective date or shortly thereafter.

• If you made updates prior to the new revision posting on SERP, and/or need to make more updates after the IRM is published, submit an IPU and in the Notes section of the Submission Form, state the IPU should post after the new IRM revision posts.

• If you issued updates in an IPU during publishing and you do not need to make any other updates, you may email your XML file to SERP stating it is an "overlay" for posting after the new IRM revision posts.

• See Exhibit 1.11.8-8, Scenarios for Start-Up IPUs, for more guidance on how to submit updates before and after the IRM is published.

(7) SERP’s IRM retention system allows you to access all versions of the IRM with the corresponding dates for each IPU and any IRM revisions published by Media & Publications. Users can view IPUs by the calendar year the IPU was issued.

(8) When issuing an IPU the author needs to obtain concurrence by reviewers, approval by management or responsible designated official, use the IRM Authoring software (Arbortext Editor) to revise the IRM file, and finally complete the SERP IRM Update Submission Form to submit the IRM update to SERP. See IRM 1.11.8.7.1.1, Issuing an IPU (Interim Guidance).

1.11.8.7.1.3 (07-15-2022)

IRM Authoring Tool - Updating Your IRM XML File for IPU Submission

(1) To issue a SERP IPU, use the current IRM Authoring Tool to make your changes. Update the Manual Transmittal (MT) to document substantive procedural changes in your IRM. Take the following actions:

Action:	Additional Information:
Use the "Change Tracking" feature in the IRM Authoring Tool to show your changes. Do not accept tracked changes before sending your file to SERP.	Tracked changes display as follows when the IPU is posted on SERP: Revised text is highlighted yellow Deleted text is deleted Highlighting from previously updated text (such as from a prior IPU) is removed
Verify linked content is correctly formatted: Use "citation" tags to identify links to IRMs, Forms, Publications, Documents, Computer Paragraph (CP) Notices, Letters, etc. Exception: Links point to the most recent year or revision available in the Product Catalog. To link to a prior year revision of a Form, Publication, Letter, etc. you must insert an "anchor" tag and provide the URL for the applicable revision/year. Use "seealso" tags to cross-reference subsections within the same IRM. Use "anchor "or "a" tags and the URL to create links to other content such as: share point sites, www.irs.gov, etc..	SERP creates links by matching "word patterns" even without tags being present, however it saves time to edit your file with tags since they are required when republishing your IRM. See IRM 1.11.2.5.8.5, Create Hyperlinks, and follow the IRM Citation Standards in Exhibit 1.11.8-7. Note: When linking to legal references provide links to content that is accessible to all users. For example, a publicly available source for legal references is the Code of Federal Regulations (eCFR) at https://www.ecfr.gov.
Do not update the Manual Transmittal date.	SERP edits the Manual Transmittal date with the effective date of the IPU before uploading the IRM on SERP.
Update the Purpose to "This transmits revised IRM X.X.X, Chapter title, Section title" or similar statement.	See IRM 1.11.2.6.1.2, Manual Transmittal Purpose.
Update the Material Changes paragraphs to list all significant changes made with this IPU. List either "IRM" or "Exhibit" with the entire IRM reference where the change occurs followed by a brief, but thorough description of the change. Include a reason for the change (e.g., language clarification, legislation change). See IRM 1.11.2.6.1.3, Manual Transmittal Material Changes. Example: IRM 21.6.3.5(6) Clarified the use of Form 8862 to figure the credit or refund. Example: Exhibit 21.6.3-1 Added other credits to table.	SERP inserts the IPU number and date at the beginning of each material change paragraph. Reminder: When revising your file for the first IPU after republishing, remove all previous material changes from the published IRM version and list your significant changes for the current IPU only. When issuing subsequent IPUs, accept all tracked changes from the previous IPU/XML file, then continue listing the changes for each subsequent IPU.
Update the Effect on Other Documents to state the IPU supersedes the last published IRM. Each time an IPU is issued, update the Effect on Other Documents to add the IPU control number(s) and the issuance date(s). See Exhibit 1.11.8-9 Updating the Effect on Other Documents.	See IRM 1.11.2.6.1.4, Effect on Other Documents, and IRM 1.11.7.4.3.1(5), Updating the Manual Transmittal when Issuing an IPU, for other considerations.
Update the Signature (name and title) of the program director or authorizing official if your organization has changed leadership since the last publication of the IRM.	Do not issue an IPU if the only change is the Signature. Use IPUs for procedural updates only.
Do not change the Effective Date of the IRM.	The effective date reflects the date the entire IRM becomes effective. Only change the effective date when your IRM is republished.
For each subsection with revised content edit the subsection date to the" wildcard date" (MM-DD-YYYY) format. Using Change Tracking, delete the current date, including the parenthesis Type (MM-DD-YYYY) immediately after the deleted date and include the parenthesis. Do not add a space between the deleted date and (MM-DD-YYYY) See Figure 1.11.8-1 below. Caution: Include the parentheses around the subsection date (MM-DD-YYYY) to avoid "completeness errors". Note: New subsections already have the subsection date formatted (MM-DD-YYYY) with tracked changes.	SERP replaces all subsection dates edited (MM-DD-YYYY) with the effective date of the IPU. Note: IRM subsections on SERP have two dates displayed: The first date is the previous effective date of the subsection. This is usually the publishing date or the previous IPU date. The second date is the most recent update received from the author. For subsections with changed content the second date, highlighted in yellow, is the date of the current IPU. For subsections not affected by the current IPU, the second date is not highlighted.

(2) After making the changes to your file, use Arbortext Tools to run "Validate Cross References" and run "Check Completeness". Correct any context errors, missing elements, invalid references, etc. prior to submitting your XML file to SERP.

(3) Attach the revised IRM XML file to the SERP Submission Form using the "Add File" button. Activate the "Add File" button by clicking the "Save" button once all applicable fields are completed. See IRM 1.11.8.7.1.4, SERP IRM Procedural Update (IPU) Submission Form.

(4) After processing, SERP returns the XML file back to the author via email with the changes tracked and edits as shown in the (1) table above. It is the author’s responsibility to accept all tracked changes in the XML file after it is returned.

Note: Authors may need to keep two separate IRM files during the period when the analyst is making changes to the current year IRM and updating for the annual IRM revision. See Exhibit 1.11.8-8, Scenarios for Start-up IPUs, for other considerations

(1) You may request revision of an alert if content needs updating with new information. The revised alert shows the new information highlighted in yellow.

(2) SERP does not allow supplemental alerts with a reference to a prior alert on the same topic/issue. All information must be in one alert for a given topic/issue. If you need to communicate more information about the alert topic, or revise the contents of an alert, see (4) below to request a revised alert.

(3) SERP Alerts expire one year from the date they are issued or when the topic is no longer needed, whichever is earlier. It is the content owner’s responsibility to monitor the status and notify SERP to rescind an alert.

(4) To revise or rescind an alert:

1. Send an email request to: *CTR ODN SERP SECT.

2. Notate in the email, the alert number and if it is being revised or rescinded

3. If the alert is being revised, include the updated content with changes highlighted

(1) If content pages need updating with new information, the content owner must send a revised copy and show the new information highlighted in yellow.

(2) To update content pages, submit revisions to SERP via email to: *CTR ODN SERP SECT.

(3) The SERP staff notifies the content owner when the updated content posts to SERP.

(1) Send IRM removal requests to the SERP mailbox at *CTR ODN SERP SECT. SERP does not consider removal requests from persons or parties not affiliated with IRM or content ownership. Upon receiving a removal request, SERP provides the author/requestor with an impact statement, which includes "hit counts" and number of linked materials/pages. Authors/Requestors evaluate the impact statement to determine if removal is prudent.

(2) If the author/requestor decides to proceed with removal of an IRM, take the following actions:

1. Obtain executive approval from the operating division.

2. Notify affected offices of the intent to remove.

3. Allow a 90-day grace period prior to removal, to address comments or feedback, and to allow time to resolve other impacted content, i.e., authors with IRMs that cross-reference the removed SERP content need to update links.

(3) After the 90-day period, if the IRM still needs removal, SERP posts a Priority News item similar to the following: Effective (date) - Per the IRM author's request, IRM X.X.X will be removed from the SERP website. You can view a listing of all removed IRMs on the IRMs Removed from SERP page.

(4) SERP removes the IRM and emails the author/requestor confirming IRM is removed from the SERP website.

(1) SERP Alerts are not removed from the website as the content provides historical information. When the content is no longer valid (or has expired) the alert is "rescinded".

(2) To rescind an alert, send an email to the SERP section mailbox at *CTR ODN SERP SECT and request the alert is rescinded.

(3) SERP marks the alert page as "Rescinded" and posts a notification on the SERP homepage.

(1) To remove any other content/pages from SERP send an email to the SERP section mailbox at *CTR ODN SERP SECT with your request.

(2) The SERP analyst assigned to the type of content or page/portal location works with the requestor to remove the content.

(1) Upon submission, alerts and IPUs are given a unique control number.

• The first two digits are the calendar year.

• The third character, A or U, shows whether it's an alert (A) or an IPU (U).

• The remaining numbers are the SERP control number.

(2) To allow users to quickly identify whether an alert or IPU is relevant, SERP uses the following codes to identify the affected function.

(1) Allow the following time frames when submitting items for posting.

(1) Access reports for the SERP Feedback system through the "Reports" link at the top left of the content owner page.

(2) Feedback Reports are searched using the status "Filter" and type of "Search" in various combinations. To create a report:

1. Select a status filter (Open, Assigned, Closed or No status filter) and/or beginning and ending date. Status filters and dates are optional.

2. Select the type of search (IRM, ID number, Submitter SEID, Assigned SEID, etc.). You may only select one search type for each report. Enter the applicable search or the text you wish to find in the URL, Feedback or Response.

3. Click "Search".

(3) The system displays the results for all feedback matching the search. Click on the ID number to view the individual feedback and response. View the web page for the feedback using the link button to the right of the feedback.