1.11.10. Interim Guidance Process

(1) Purpose: This IRM section provides requirements, information and instructions for preparing and issuing interim guidance (IG). This IRM also addresses proactive disclosure requirements under Freedom of Information Act (FOIA) relating to administrative staff manuals and instructions to staff issued through interim guidance. These rules apply to official, written communications that provide procedural instructions and guidance to employees.

(2) Audience: The procedures in this IRM section are primarily for:

• IRM authors

• Analysts who author procedural interim guidance including IRM procedural updates (IPUs)

• Program managers, directors, and executives responsible for approving, issuing, and distributing IG

• Internal management document (IMD) coordinators

• IG coordinators

(3) Policy Owner: The Office of Servicewide Policy, Directives and Electronic Resources (SPDER), within Strategy and Business Solutions (SBS) - Research, Applied Analytics and Statistics (RAAS).

(4) Program Owner: SPDER within SBS, RAAS is the program office responsible for overseeing the IG process and providing guidance. Each IRS business unit is responsible for establishing an internal process for managing their procedures based upon these Servicewide processes.

(5) Primary Stakeholders: All business units and functional offices who issue, create, or maintain IRS operating procedures, guidance, or instructions. Privacy, Governmental Liaison and Disclosure (PGLD), Disclosure provides program oversight of Freedom of Information Act (FOIA) for the IRS. The Servicewide Electronic Research Program (SERP), Communication (SCP) program office, under W&I, Customer Account Services (CAS) processes IRM Procedural Updates (IPUs) which are to conform to the procedures in this IRM section.

(6) Contact Information: To request information, recommend changes or make any other suggestions to this IRM section, contact SPDER@irs.gov.

(1) Use of Interim Guidance: Business units use interim guidance (IG), an official communication, to quickly issue:

• New, revised or temporary instructions or procedures,

• Operational changes, or

• Pilot and deviation guidance

(2) Responsibility: The program owner of the content is responsible for the coordination of the IG process, approval for issuance, distribution, and creation of internal processes to supplement the procedures in this IRM.

(3) Coordination: An interim guidance (IG) coordinator for each business unit assists in managing their IG. The IG coordinator works with authors and managers in issuing IG.

(4) Format: Business units may issue IG as either an interim guidance memorandum (IGM) or Servicewide Electronic Research Program (SERP) IRM Procedural Update (IPU) on SERP. If the affected IRM is on SERP, use of a SERP IPU is required.

(5) Effective Period: IG remains effective until the expiration date, not to exceed two years. If there is no stated expiration date, then the guidance is in effect for two years from the date of issuance. Business units must incorporate IG into the published IRM through Media and Publications (M&P) within two years from the issuance date or sooner, if required by the business unit.

(6) E-FOIA Evaluation: Program owners issuing instructions to employees outside the IRM, such as IG memoranda or IPUs, are responsible for complying with the FOIA, 5 USC 552(a)(2)(C). Each IG must be evaluated to determine if the instructions to staff affect a member of the public unless protected from disclosure by an exemption under 5 USC 552(b). IG subject to disclosure under E-FOIA must be posted to the FOIA Library on IRS.gov. See IRM 1.11.10.4, Evaluate Interim Guidance for E-FOIA, for detailed instructions.

(7) Clearance: Business units forward procedural changes to affected program offices and specialized reviewers for review based on the subject matter of the revised content. See IRM 1.11.10.5, Clear Interim Guidance, for specifics.

(8) Approval: IG is subject to approval authorities identified in Delegation Order 1-69, Authorization to Approve an Internal Management Document (IMD). See IRM 1.11.10.6, Approve Interim Guidance, for instructions.

(9) Distribution: The program owner is responsible for distributing interim guidance to all affected employees. See IRM 1.11.10.7, Distribute Interim Guidance, for instructions.

(10) IMD Tracking System: Business units must post all IGMs and IPUs that meet E-FOIA criteria to the IMD Tracking System. The SPDER office restricts access to the IMD Tracking System to business unit IG coordinators for posting and removing IGMs and IPUs. Email SPDER@irs.gov to request access.

(1) The originator of the IG works with the program owner, management and the IG coordinator to adhere to internal program office processes when authoring IG.

(2) Ensure content is correct and does not contradict existing instructions, laws, or processes.

(3) Coordinate IG content with IRM authors and organizations who own impacted IRS products, e.g., IRMs, forms, notices, training materials, etc.

(4) Content must specify the procedural changes and the employees taking the action.

(5) Indicate the reason for the revised procedures in the IGM or in the material change section of the IPU.

(6) Write the new or revised procedures using plain language standards. Plain language is clear, concise, and well-organized writing, appropriate to the subject and intended audience. See https://www.plainlanguage.gov for general information on plain language. 

(7) With management involvement, evaluate the new or revised policy and procedures for potential changes to working conditions of bargaining unit employees. See IRM 1.11.2.5.1.4, IRM Changes Affecting Conditions of Employment of Bargaining Unit Employees.

(8) Remove live taxpayer data. Ensure all IG content does not contain federal tax information (FTI) or other personally identifiable information (PII). Correctly fictionalize following IRM 1.11.2.5.6, Fictitious Identifying Information.

(9) Properly identify and mark sensitive information as official use only (OUO) following IRM 11.3.12.2.1, Official Use Only.

(10) Follow the IRM format and numbering rules described in IRM 1.11.2.3, IRM Format and Structure. Write IG content in the IRM format and numbering convention based on the current published IRM section.

(11) Follow Section 508 compliance accessibility standards. For guidance on 508 compliance, see:

• Section 508 Compliance and Accessibility webpage at: http://spder.web.irs.gov/imd/resources/508.aspx

• Alternative Media Center at: http://amc.enterprise.irs.gov/

(12) If the guidance is a permanent change in process or procedure, revise and publish the IRM to incorporate the IG prior to its expiration date.

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

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

(3) Authors must evaluate IG for the following FOIA conditions below. If all the conditions below are met, the IG must be posted to the FOIA Library on IRS.gov.

1. The guidance is procedural and communicates direction, guidelines or standards to employees in the performance of their assigned duties.

2. The guidance affects how a member of the public files, pays and complies with their tax requirements, or interacts with the IRS.

3. The guidance is not exempt from disclosure under 5 USC 552(b). See IRM 1.11.1.3.1.3, Disclosure Exemptions for Instructions to Staff.

(4) If the guidance is a restatement of content already posted on the FOIA Library on IRS.gov, then it is not necessary to post the IG on the FOIA Library. If the procedural change is the same language contained in an Internal Revenue Bulletin (IRB) posted on the FOIA Library, then the IG does not require posting since it is already electronically available to the public. This situation is atypical, as IG provides instructions to employees whereas an IRB is information for taxpayers.

(5) Authors can use the E-FOIA Decision Tool at: http://spder.web.irs.gov/imd/ig/E-FOIA/Decide/ for assistance in determining whether guidance meets E-FOIA criteria and requires posting to the FOIA Library on IRS.gov. For additional assistance, consult a Disclosure liaison at: https://portal.ds.irsnet.gov/sites/vl003/Lists/Site%20Contacts/Disclosure%20PPO%20Contacts.aspx?InitialTabId=Ribbon%2EListItem&VisibilityContext=WSSTabPersistence.

(6) If an IG meets the E-FOIA conditions for posting to the FOIA Library on IRS.gov (in IRM 1.11.10.4(3) above), take the following applicable actions to post to the FOIA Library on IRS.gov:

(1) Clear IG through the affected program offices and specialized reviewers as detailed in IRM 1.11.10.5.1, Affected Offices/Reviewers, and IRM 1.11.10.5.2, Specialized Reviewers.

(2) All IG are cleared in an expedited manner. A signature is not required on Form 2061, Document Clearance Record – Internal Management Document (IMD), block 6, Expedite clearance.

(3) Clear IG based on the urgency for issuing the guidance to employees. Use the following table to determine whether your IG requires emergency or standard (non-emergency) clearance.

(1) The signatory for an IG is a member of the Senior Executive Service (SES) with program oversight of the respective program referred to as the program director.

1. The program director may redelegate their authority to a designee in writing for content not containing new, changed, or de-designated OUO content.

2. The designee must be a supervisory manager, in accordance with Delegation Order 1-69, Authorization to Approve an Internal Management Document (IMD).

3. The program director is responsible for the accuracy of the content even if the designee signs.

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

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

(4) See Delegation Order 1-69 and IRM 1.11.1.4, IMD Signature Levels, for more information.

(1) Distribution involves notifying affected employees of procedural changes and posting interim guidance that meets E-FOIA under to the FOIA site on IRS.gov at: http://www.irs.gov/uac/Electronic-Reading-Room. See IRM 1.11.10.4 , Evaluate Interim Guidance for E-FOIA for E-FOIA requirements.

(2) Before distribution, the author must:

1. Ensure proper OUO markings. See IRM 11.3.12.2.1, Official Use Only, for designating OUO content.

2. Ensure 508 compliance. See the SPDER Section 508 Compliance webpage at: http://spder.web.irs.gov/imd/resources/508.aspx, or the Alternative Media Center at: http://amc.enterprise.irs.gov/ for more 508 guidance.

3. For IGMs, convert to a non-alterable static format such as a portable document format (PDF).

(3) The chart below describes how to distribute IG based on the format.

(1) It is important to monitor IG for expiration. Expired IG places the IRS at risk by misleading employees into following outdated guidance, treating taxpayers inconsistently, or creating administrative or taxpayer burden.

(2) The program owner is responsible for ensuring their staff:

1. Monitors the expiration date of IG.

2. Revises the affected IRM section(s), reissues the guidance or obsolesces prior to the IG expiration date.

3. Submits a request to the IG coordinator for update to the IMD Tracking System to archive expired IG that has been incorporated into the IRM, reissued, superseded or obsolesced, and initiates removal from IRS.gov, if applicable.

(3) The IMD Tracking System assists with monitoring the age of all IGMs and IPUs that meet E-FOIA criteria. Reports are available to identify IG within 30, 60, 90, or 120 days of expiring.

(1) Refer to the respective subsection below when incorporating IG into the IRM, reissuing or obsolescing.

(1) Business units must timely archive IGM and IPUs when the guidance is:

1. Incorporated into a published IRM

2. Reissued through another IG

3. Superseded by another issued IG

4. Obsolesced and no longer valid, such as temporary or pilot guidance

Note: The IMD webpage systemically marks expired IG as 'Archived' on its expiration date. This systemic status change does not take the place of the requirements below.

(2) The author must ensure IG removal from any sites where posted, e.g., the business unit websites, SharePoint sites, etc. For IPUs, the guidance archives when a subsequent IPU is issued or the republished IRM becomes effective.

(3) Within seven (7) calendar days from any of the scenarios described in one (1) above, the IG coordinator goes into the IMD Tracking System to archive the IG, selecting the correct ‘Remove Action’ for the IG. This documents the removal and, if necessary, notifies the SPDER staff to remove any posted IG from the FOIA Library on IRS.gov.

(4) When IG posted to the FOIA Library on IRS.gov is incorporated into a published IRM section, SPDER provides a link to that section on the FOIA Library page for 30 days.

(5) SPDER forwards a confirmation to the respective IG coordinator to indicate removal of the guidance from the FOIA Library on IRS.gov.

(6) The author of the primary IRM or originator of the IG must retain a PDF copy of the changed guidance, clearance documents, significant reviewers' comments and approval documentation for historical record keeping purposes. They must send the IG historical documents to the IRS Historical Research Library, following their business unit’s record retention procedures.

(1) The chart below contains the IMD Tracking System data fields and the content and action required when adding or removing IG from the IMD Tracking System and the FOIA Library on IRS.gov. Obtain the information from the IG document and the Content Publishing Request submitted with an IPU meeting E-FOIA criteria.