1.11.6. Using and Researching the Internal Revenue Manual (IRM)

(1) In 1999, IRS formed the Office of Servicewide Policy, Directives and Electronic Research, following the enactment of the IRS Restructuring and Reform Act of 1998. One of the primary goals of IRS modernization was to restore and maintain the IRM as the official compilation of IRS policies, procedures and guidelines.

(2) SPDER produces tools to assist employees in using the IRM in the performance of their duties. The core mission is to design, implement and monitor the process by which IRS creates policy and procedure.

(1) By law, federal agencies are expected to document, publish, and maintain records of policies, authorities, procedures, and organizational operations. The IRM is the source for the IRS. See IRM 1.11.1.1.2 for Internal Management Documents (IMD) authorities and legal obligations.

(1) The SPDER program office, under RAAS, SBS, develops, oversees and executes all aspects of the IMD program which includes the IRM.

(2) M&P controls the IRM publishing process, the IRM publishing contract, and the IRM authoring software (Arbortext Editor) contract.

(3) The SCP, SERP staff hosts IRMs by request based on end-user need, ensures content is current and accurate, and makes real-time updates to information ensuring content is Section 508 compliant.

(4) Program directors Servicewide oversee IMD administration under their program responsibility, including approval of new or revised IMDs.

(5) Program owners and the assigned authors manage and execute the IMD program including the IRM.

(1) SPDER and program owners manage the IRM using the following processes and statistics:

• Annual IRM Certification - Program owners annually certify the status of their IRM content and management and internal controls.

• Annual SERP Certification Process - Program owners annually certify whether their SERP IRM content is accurate and current.

• IRM Online Statistics at http://irm.web.irs.gov/tools/stats/default.aspx - Data statistics for current IRM sections.

(1) All IRM authors are required to follow the IRM 1.11 series and use the current IRM authoring software to author IRM sections.

(2) During quality review, managers evaluate whether employees researched, interpreted and correctly applied IRM instructions when performing their duties.

(1) The following table lists the terms and acronyms used throughout this IRM section and their definitions.

(1) IRM Online: https://irm.web.irs.gov/

(2) Publishing + Distribution Find a Product (catalog) page: https://publish.no.irs.gov/catlg.html

(3) IRM Numerical Index: https://publish.no.irs.gov/pubsys/irm/numind.html

(4) Servicewide Electronic Research Program (SERP): http://serp.enterprise.irs.gov/

(5) IRS.gov: https://www.irs.gov/irm

(6) Integrated Talent Management (ITM) training course # 59521, The Internal Revenue Manual: An Introduction. Log in to ITM at https://irssource.web.irs.gov/Pages/ITM.aspx

(1) The IRM uses a unique numbering scheme that allows you to quickly locate and identify information needed to perform a task.

(2) The IRM number is a series of numbers separated by a decimal point that indicates the location of the information within the IRM, specifically the part, chapter, section and subsection(s).

(1) Each IRM section contains the following major components in the order presented:

• Manual transmittal

• IRM part, chapter and section titles

• Table of contents

• Subsections

• Exhibits (optional)

• Index (optional)

(1) The IRM includes four date types listed and defined in the table below:

(1) Sensitive content is designated OUO when disclosure of the content could adversely affect IRS programs, operations essential to administering the tax laws, or the privacy of an individual. See IRM 11.3.12 for information about designating OUO content.

(2) When OUO content is included in the IRM it is clearly marked at the beginning and the end with red pound or hashtag signs.

(3) It is important not to release information designated OUO to the public. The content contained within the pound signs is redacted from the IRM content made available to the public.

(1) IRS posts the IRM on IRS.gov in the FOIA Library at https://www.irs.gov/privacy-disclosure/foia-library to comply with FOIA legal requirements. This redacted version of the IRM does not contain any OUO content.

(2) To view a section of this publicly available version of the IRM:

1. Click Admin Manuals & Instructions on the FOIA Library page

2. Select Internal Revenue Manual (IRM). This opens the Internal Revenue Manuals, Table of Contents page organized by IRM parts. Each part number is a link to its table of contents.

3. Select the IRM part that contains the IRM section you need to view to open the table of contents for that IRM part. Each IRM section and title is a link to its content.

4. Scroll to locate the IRM chapter and section you need to view.

5. Click on the IRM section link.

(3) Each IRM section shows the table of contents to the left-hand side of the page. Each subsection number and title is a hyper link to that specific content within the IRM. You may also navigate the content using the scroll feature.

(4) IRM sections with images contain a link to the text description of the image.

(5) The FOIA Library also houses recent DOs, PSs and IG to staff not yet incorporated into the publicly available IRM. Find the links, Recent Del Orders/Policy Statements and Recent Interim Guidance to Staff, under the Admin Manuals & Instructions heading.

(1) IRM Online is a searchable database, owned by the SPDER office, located at http://irm.web.irs.gov/.

(2) It contains every published IRM section, provides the most current published IRM, and allows you to research prior revisions. It updates when program owners revise and publish the next IRM version.

(3) IRM Online uses an advanced search feature or one of the following indexes to search and view the IRM:

• Number

• Audience

• Effective Date

• Title

• Owner

• Revision Date

(4) Each IRM section in IRM Online contains the following options (buttons) to enhance your IRM search experience:

• Favorite – Use to create a favorite in your bookmarks

• PDF/Print – Select to view or print a PDF copy of the IRM section

• Publishing Catalog – Select to open the Product Catalog Results page for this IRM section in a new tab

• SERP/IPUs – Select to see the SERP version or the IRM Procedural Updates Listing for the IRM section, if applicable

• Library – Use to search the IRS Historical Research Library for prior versions of the IRM section

• IRS.gov – Select to see the public version of the IRM

• Interim Guidance / Interim Guidance Exists – Select to see or search IG for the IRM section

• Contact Us – Use to open an email window to *SPDER

(5) IRM Online has several user-friendly tools and help features described in the table below.

(1) SPDER maintains the IRS Historical Research Library.

(2) To access or research versions of the IRM prior to 1997 unavailable on the Publishing + Distribution website, visit the IRS Historical Research Library at https://oldirm.web.irs.gov/. The library houses prior revisions of the IRM dating back to 1952.

(3) The IRS Historical Research Library also houses documents relating to IRS policy and organizational history including:

• Policy memoranda prior to the official IRM

• Treasury Orders from 1960 - 1980

• Document clearance records (DCRs) for the IRM, delegations of authority, and policy statements from 1952 forward

• Organizational history files from 1912 including restudies, proposals initiated to design an efficient organizational framework, final recommendations, implementation plans, descriptions of responsibilities assigned to the senior executive officers, organizational charts and organizational relationships and processes

• Records documenting organizational, structural, and procedural changes

(4) Copies of these documents may be delivered in PDF, hardcopy or fax.

(5) Members of the public may request copies of these documents through the FOIA office. Information on how to request is available at https://www.irs.gov/privacy-disclosure/irs-freedom-of-information.

(1) A redacted version of the IRM is available to the public through legal and tax research services. IRS employees may request access to these services for which the IRS has current contracts by following instructions at https://rnet.web.irs.gov/Default.aspx.

(2) The IRM published by the legal and tax research services is limited to publicly available portions of the IRM with official use only (OUO) content redacted.

(1) Paper copies of the IRM, produced in PDF format, include a page number in the table of contents. Copies are available to employees but may be subject to certain limitations, such as page count (more than 100 pages) or employee access to electronic sources.

(2) Employees without computer access receive print copies of the IRM section(s) they need to perform their work.

(3) M&P provides information on paper IRMs on their Internal Revenue Manual Program Paper IRM Content page at https://publish.no.irs.gov/pubsys/irm/irmpaper.html.

(1) Go to Publishing + Distribution’s Find a Product webpage, commonly referred to as the Catalog, at: https://publish.no.irs.gov/catlg.html to search and view all current and previous IRM sections published in PDF format.

(2) The Catalog provides various ways to search for the IRM and other product types:

• Catalog number

• Product Number

• Product Title

You may also click the IRM Numerical Index link at the bottom of the Catalog page under Additional Information to browse all active IRM sections.

(3) To locate a specific IRM section:

1. Enter search criteria in Catalog Number, Product Number, or Product Title fields

2. Click Find

(4) The IRM Product Catalog Results page provides the following information about each IRM section:

• IRM number

• IRM section title

• Catalog Number

• Revision date

• Status (active, obsolete, or historical)

• Language - the language(s) in which the product is written

• Security Handling - indicates if an item needs to be locked in a file cabinet in using offices

• Type of Use - Internal use, tax products, tax related public use, and general admin public use

• Related Product - used when ordering of one item implies that another item should also be ordered

• Description - identifies who uses the product, what they use it for and when, where, why and how they use it in a few short statements

• Electronic PDF files - current and dating back to 1997

• Extensible Markup Language (XML) file - current file only

• Where to get copies - shows where users may order/obtain printed copies of the published product

• Contacts - Content POC, Publishing Specialist, and Inventory Management Specialist

• Physical Properties including total pages, width, depth, paper color and ink color, product type, unit of issue / units per construction and disposition instructions

(5) Employees can sign up to receive an email notification when a new revision is available for an IRM section or any published product using the Sign Up link under Availability on the IRM Product Catalog Information Results page.

(6) To manage your email notification subscription(s):

1. Go to the Catalog at https://publish.no.irs.gov/catlg.html

2. Click on Manage My Subscriptions

3. Subscribe to or unsubscribe from desired publications

(1) Servicewide Electronic Research Program (SERP) is an electronic research source, maintained by W&I, designed to provide access to current procedural guidance and reference materials located at http://serp.enterprise.irs.gov/.

(2) SERP contains some but not all IRM sections located on their SERP IRMs webpage at http://serp.enterprise.irs.gov/content/irms/irms.html. An IRM owner may elect to post an IRM section on SERP.

(3) You can search SERP IRMs by part, chapter, then section. You may also use links in the right-hand column on the SERP IRMs webpage to search SERP IRM information by IPU Lookup, IPUs by Month, IRM Authors and IRMs Removed. The SERP IRM advanced search feature allows the user to search by IRM number, title or keyword.

(4) Program owners with IRMs hosted on SERP use an IRM Procedural Update (IPU) to quickly update the SERP IRM and expediently communicate the change(s) to employees.

(5) The SERP Communication Program (SCP) posts the IPU and the revised IRM to the SERP website. The changed content appears highlighted in yellow so employees can easily locate the changes. The revised subsection date reflects the IPU revision date. IPUs that meet the FOIA criteria are redacted and posted on the FOIA Library on IRS.gov.

(6) Program owners either incorporate an IPU into the published IRM within a maximum of two years from the issuance date or supersede with a subsequent IPU. When the revised IRM is published, the IRM on SERP updates to the new revision.

(7) You may submit feedback on SERP IRM content to the IRM author using the SERP Feedback System.

(1) Use the Product Catalog Results page or IRM Numerical Index to locate the IRM author.

(2) To locate the author from the Product Catalog Results page:

1. Go to Publishing + Distribution Find a Product page

2. Select the drop-down arrow under View by Product Title Search and change All to IRM

3. Enter the IRM number in the Enter search word(s): box

4. Click Find

5. Click the title of the IRM in the search results page

6. Scroll down to Contacts

7. Find the Content POC (IRM author) name, telephone number and office symbols

(3) To locate the author using the IRM Numerical Index:

1. Go to the Electronic Publishing IRM Numerical Index page at https://publish.no.irs.gov/pubsys/irm/numind.html

2. Expand the IRM Part

3. Click on the Cat. No.

4. Scroll down to Contacts

5. Find the Content POC (IRM author) name, telephone number, and office symbols

(1) The U.S. Government publishes the Internal Revenue Code (IRC) as Title 26 of the United States Code (USC).

(2) You can research the IRC/USC through various research services contracted by the IRS.

(3) You can also research the IRC / USC on the govinfo United States Code webpage at https://www.govinfo.gov/app/collection/uscode/ page and the U.S. House of Representatives website at https://uscode.house.gov/.

(1) Interim guidance (IG) may temporarily supplement or update IRM content. Business units and program owners issue IG using one of two formats:

• Interim Guidance Memorandum (IGM)

• IRM Procedural Update (IPU)

(2) Active IGMs and IPUs and expired IGMs are stored on the Search Interim Guidance webpage at http://imdtrack.web.irs.gov/search.aspx.

(3) You may confirm IG for an IRM section by opening the applicable IRM section on IRM Online. If IG exists, a pop-up window appears noting there is IG.

(4) IG meeting conditions under FOIA is posted on the IRS.gov FOIA Library under Recent Interim Guidance to Staff at https://www.irs.gov/privacy-disclosure/recent-interim-guidance-to-staff by related IRM number.

(1) The Chief Counsel Directives Manual (CCDM) contains instructions and guidelines that address the processes and activities of the Office of the Chief Counsel. The CCDM is available in PDF from the Electronic Publishing catalog page and an online version, CCDM Online, is accessible at https://irm.web.irs.gov/ccdm/.

(2) The structure and numbering of the CCDM, in Parts 30 through 39, is similar to the IRM.

(1) Document 10988, Internal Revenue Manual Index, is a compilation of the IRM sections published by Media and Publications. The index is published semi-annually and produced monthly.

(2) The index sorts the IRM sections into four listings:

• Numerical Index

• Owner Audience Index (alphabetical order by owner, then numerical order by IRM part)

• Alphabetical Index (by IRM section title)

• Obsolete Index (in numerical order by IRM part)

(3) The index provides the following information about each new, revised and obsolete IRM section:

• Revision date

• Catalog number

• Old IRM number

• Title

• Organizational owners

• User audience

(4) The index identifies IRM sections containing OUO information with an asterisk following the IRM section number.

(1) An IRM section may link to supplemental guidance to assist you in performing your duties.

(2) Each supplemental source of guidance must reference the applicable IRM(s).

(3) These sources must support or supplement the IRM. They do not replace the IRM. Use them with the IRM. If there is a contradiction between supplemental guidance and the IRM, the IRM takes precedence.

(4) Supplemental guidance includes:

• Published Products - such as Document 9669, Employee Personnel Resource Guide

• Job Aids / Desk Guides - provide guidance on performance of a specific task and reference the IRM

• Local Instructions / local procedures - provide instruction for a program within a particular office or geographic location that supplements or supports IRM procedures

• Online / Web-based Decision Tools - assist in the performance of your duties, usually through a series of questions and answers or scenarios

• Knowledge management materials - such as standard operating procedures (SOP)

• User Guides - describe how to use and operate computer software or an application

• Check Sheets - use to ensure a process is complete and correct

• Training Materials - provide employees the program instruction they need to develop new skills to perform a task or process or enhance or improve current skills

Caution: Although training materials are based on the IRM, you should never use them in place of the IRM.