1.11.2. Internal Revenue Manual (IRM) Process

(1) The IRM enables the IRS to meet certain federal requirements to document, publish and maintain records of 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) resulted in a complete restructuring and reformatting of 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 is responsible for designing, implementing and monitoring a strategic approach to managing and setting Servicewide policy for internal management directives. See IRM 1.11.1, Internal Management Document (IMD) Program and Responsibilities, for information about the effect of these changes.

(1) By law, federal agencies must 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, 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, IRM Index, is available on IRS.gov and fulfills this requirement.

(1) The Director, Strategy and Business Solutions (SBS)- RAAS, is responsible for IMD program administration and designates oversight responsibility for the IMD program, including IRMs, to the Director of SPDER.

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

(3) Program owners manage and execute the IMD program.

(4) Employees who prepare IMDs are responsible for clearing them 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. See IRM 1.11.5, Publishing the Internal Revenue Manual (IRM).

(1) SPDER manages the IMD program through the following reviews and reports:

(1) IMD Certification: SPDER annually requires business units to indicate 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) The following table defines terms that appear throughout this IRM section:

(2) The following table provides acronyms that are used throughout this IRM section:

(1) The following table lists the primary sources of guidance on the IMD and IRM programs. Together, they form the operating rules and responsibilities for the IMD program.

(2) The IRM Decision Tool is an interactive flowchart that helps you determine if new content or instructions to staff found in other sources must be included in the IRM. Access the tool at https://spder.web.irs.gov/imd/Resources/IRMDecisionTool.aspx.

(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. It can be accessed at https://irsgov.sharepoint.com/sites/CL/SitePages/IRS-Style-Guide.aspx.

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

(1) Program owners may issue supplemental guidance and local procedures to employees 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

  Caution: Although training materials are based on the IRM, do not use them in place of the IRM.

(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. Decreasing transparency to the public by not disclosing 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 of guidance, consider the standards for primary guidance provided above in IRM 1.11.2.2 (2). 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 found at https://spder.web.irs.gov/imd/Resources/IRMDecisionTool.aspx.

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

(1) Each program owner is responsible for developing, maintaining and publishing procedures in the IRM to administer their program. See IRM 1.11.2.1.6, Terms, 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 the accuracy of the IRM, 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 and reliable to ensure employees correctly complete their work assignments and for consistent administration of the tax laws.

3. Incorporate all permanent IG content into the next 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 (see 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 is an indicator that the IRM content is most likely not current and must be reviewed and revised if necessary.

(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, you may need to deviate from the official procedures in the IRM. Deviations from national program guidance require approval following Delegation Order 1-69, Authorization to Approve an Internal Management Document (IMD), in IRM 1.2.2.2.53.

(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 timeframe 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 the E-FOIA criteria and requirements, see IRM 1.11.10, Interim Guidance Process.

(1) An IRM section involving a program, policy or process must describe its internal control framework in the first subsection. Title this subsection "Program Scope and Objectives." This subsection describes the program objectives and officials charged with program management and oversight. This informs employees about the importance of, and context for, internal controls. The terms associated with internal controls are below in paragraph (4). Definitions for additional terms associated with the IRM process are in IRM 1.11.2.1.6, Terms.

(2) As described in IRM 1.4.2, Monitoring and Improving Internal Control, internal controls are the programs, policies and procedures established to ensure:

1. Clear delineation of mission and program objectives and definition of key terms

2. Establishment of program goals and measurement of performance to assess efficient and effective mission and objective accomplishment

3. Protection of programs and resources against waste, fraud, abuse, mismanagement and misappropriation

4. Conformance of program operations with applicable laws and regulations

5. Complete, current and accurate financial reporting

6. Usage of reliable information for decision making and quality assurance

(3) The program director is responsible for ensuring 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 1.11.2.2.2, IRM Standards.

(4) The IRM must address internal controls by providing an overview of information relating to the program, process or activity. IRM internal controls include the components listed in the table below, in the same order as below. The IRM may include additional components, if any, after those specified in the table.

(5) Place information relating to internal controls 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, Responsibilities

(1) Business units (BU) 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 BU’s operations, organizational structure and activities it performs to achieve the IRS mission. The IRM contains the functional statement of the BU itself, and the functional statements of all program offices within the BU.

(2) The BU’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 after forming or standing up the BU.

2. Revise the functional statement IRM when there’s a reorganization or change to the BU’s mission or primary responsibilities.

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

4. Obsolete the functional statement IRM when a BU 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’s a job aid available on the IMD Community of Practice site to help you prepare functional statements and functional statement IRM sections, located at https://spder.web.irs.gov/imd/Resources/FunctionalStatements.aspx.

(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.

(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 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 later reissuing the same or similar topic, SPDER and M&P restore the IRM number and catalog number.

(3) For information on catalog number approval, see IRM 1.11.2.4.1.1, Receive a Catalog Number.

(1) The business unit (BU) primarily responsible for the program owns and manages the IRM content. As explained in IRM 1.11.2.2.2, owners are responsible for the accuracy of their IRM content. To identify ownership, see the relevant functional statement IRM in IRM 1.1, Organization and Staffing.

(2) In some cases, two or more program offices in different BUs may contribute to the content of an IRM section; however, only one BU can be the primary owner.

(3) The following indexing tools list the IRM owners. Refer to these tools to determine who to contact when you have a question or concern involving a particular program:

• IRM Online: Research the currently effective IRM (HTML format). See https://irm.web.irs.gov/.

• IRM Numerical Index: Access the most recently published and historical versions of the IRM in PDF. The most current version is also available in extensible markup language (XML) format. See https://publish.no.irs.gov/pubsys/irm/numind.html.

(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. See 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 the author information from the Form 1767, Publishing Services Requisition.

(3) You also may find the author information in the indexing sources listed above in IRM 1.11.2.3.3.

(1) To initiate a new IRM chapter or section, the responsible program office completes the IRM Request Form at IRM Requests and Author Changes, as follows:

(2) Forward the email to the requestor’s BU IMD/IRM coordinator. The IMD/IRM coordinator:

1. Reviews the request to ensure it’s complete.

2. Edits the request, if needed.

3. Forwards the author’s email to spder@irs.gov.

(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. See 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 at https://spder.web.irs.gov/imd/irm/IRMPartChap.aspx.

(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, BU, 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:

(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 (BU) level, complete the IRM Request Form at IRM Requests and Author Changes, as follows:

(3) The email generated to the requestor must be forwarded to the requestor’s BU’s IMD/IRM coordinator. The BU’s IMD/IRM coordinator reviews the request and forwards it to SPDER. SPDER then contacts the receiving BU’s coordinator for concurrence.

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

1. Notify the BU 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 they update the Product Catalog Results page.

(3) If the IRM is hosted on SERP, also 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) Take these actions when you’re first assigned to write or update an IRM section:

1. Contact your BU IMD coordinator for BU training and tracking IRM section assignments. Locate your IMD coordinator at http://spder.web.irs.gov/imd/Resources/IMDContacts/Default.aspx?org=None&role=IMD%20Coordinator.

2. Register as a user of the IRM authoring software at https://publish.no.irs.gov/appls/sgmlxml/sgmlmain.cgi?request=MAIN.

3. Follow the instructions at https://spder.web.irs.gov/imd/authors/install/ to request and install the IRM authoring software.

   Caution: Make sure you request and receive the Arbortext Editor version customized for IRMs, not Tax Forms and Publications (TFP).

4. With management approval and IMD coordinator confirmation, register for and attend IRM authoring software training. To register, visit https://spder.web.irs.gov/imd/training/.

5. Sign up for the IMD Community mailing list at http://spder.web.irs.gov/officeinfo/mailinglist/default.asp.

(2) As a new author, you must:

(1) The IRM requires content specify the effective date when making certain decisions or changes for each published 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:

(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. All revised subsections must match the effective date. You can’t use a wild card date.

(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, see IRM 1.11.2.6.1, Required Elements of the Manual Transmittal.

(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 a government interest or to a personal privacy interest. See IRM 11.3.12, Designation of Documents.

(2) The IRS considers material OUO when restricted for official purposes by individuals authorized by Delegation Order 11-1, Administrative Control of Documents and Material (as revised) in IRM 1.2.2.12.1. Also see Delegation Order 1-69, Authorization to Approve an Internal Management Document (IMD), in IRM 1.2.2.2.53, 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@irs.gov. See IRM 1.11.9.4.2, Privacy, Governmental Liaison and Disclosure.

(4) The following examples of IRM content may require a designation of OUO:

• 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. When writing the IRM, 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@irs.gov.

(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) Display and place content in manageable pieces so it’s easy to read and the user can quickly find what they’re looking for.

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

(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 in 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 http://joc.enterprise.irs.gov/operations/ 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 joc@irs.gov with questions about information in the Product Line Overview.

(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@irs.gov 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 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) 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 from the positive, and don’t use double negatives.

5. Use parallel structure.

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

7. Use descriptive titles. For example, don’t just write "Introduction".

(2) For more on plain language writing, review:

1. Federal plain language guidelines for all agencies found at https://www.plainlanguage.gov/guidelines/

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) Follow a standard format when citing sources in the IRM. Linking to relevant sources ensures readers can easily find information applicable to the subject.

(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) Consult the following resources for information on citation standards and inserting links in the IRM:

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

2. Authoring the IRM with Arbortext Editor, the IRM XML coursebook, on how to insert a link using the IRM authoring software. The coursebook is in the IRS Catalog at https://publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=40137Y.

(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:

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

(1) The authoring software allows for the manual insertion of several 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:

(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 obtain 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 the 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’re not familiar with the subject matter.

2. You’re 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 of bargaining unit (BU) employees prior to clearance. See IRM 1.11.2.5.1.4, IRM Changes Affecting Conditions of Employment of Bargaining Unit Employees.

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

(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 or a note to reviewer 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. See IRM 1.11.9.10.3, Archiving Clearance Documents.

(1) Use the following guidance to update the IRM to correct an editorial error:

(2) When you prepare the MT, describe the type of information that changed in the material changes.

(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 interim guidance, 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 either list at the IMD Community News and Mailings Lists page: https://spder.web.irs.gov/imd/News. SPDER also posts all issued alerts to this page.