1.11.7. Accounts Management Tax/Policy/Program Analyst Guide

(1) Within the AM IMD Program, tax/policy/program analysts are responsible for:

• Maintaining information posted to IRS.gov (e.g., Tax Trails, Frequently Asked Questions (FAQs), etc.)

• Addressing employee suggestions

• Approving job aids

• Ensuring training materials are based on current procedures

(2) IRS.gov Updates: The information posted to IRS.gov must be kept current and accurate. Technical changes must be made, as appropriate; this could be daily, monthly, quarterly, or annually. All references and links must be accurate. Analysts should conduct an annual review of all references and links before October 1st each year, to ensure references and links are accurate for the upcoming filing season. Technical changes must be cleared as appropriate, e.g., determine if Chief Counsel must review these changes. Analysts will need to make appropriate contacts to ensure information is forwarded to the correct parties to ensure IRS.gov information is properly maintained. Refer to IRM 11.55.1, Internet Content Publishing Process (ICPP) Management Document.

(3) Employee Suggestions: To improve the quality and consistency of procedures, analysts should review and evaluate employee suggestions expeditiously so the suggestions can be closed out within 75 calendar days (Servicewide processing cycle time goal) from the date the employee suggestion was submitted. Visit the Employee Suggestion Program web page for more information.

(4) Job Aids: The IRM author/responsible analyst should approve all job aids (including all locally prepared job aids) used with their IRM(s) and ensure the job aids:

1. Are used as an IRM exhibit, an IRM Job Aid on SERP, a Technical Communication Document (TCD), or as training material.

2. Are "user friendly" and are "made accessible" to meet Section 508 guidelines. Refer to IRM 1.11.8.6.5, Adding Job Aids, for guidance on adding job aids to the Servicewide Electronic Research Program (SERP) and IRM 1.11.8.7.3, Updating All Other Content, for guidance on updating job aids posted to SERP.

3. Contain an IRM reference.

   Reminder: All procedural/instructional information must be in the IRM. A job aid cannot be the sole source of instruction.

4. Are reviewed and updated (as needed) with current IRM references, etc., each time procedures are changes in the IRM.

   Note: All locally prepared job aids must be submitted to the appropriate IRM author/responsible analyst for approval PRIOR to be being used by employees.

(5) Training Material Updates and Coordination: The IRM author/responsible analyst should ensure training material is based on current IRM procedures.

1. IRM authors/responsible analysts must have up-front conference calls with subject matter experts (SMEs) when updating and/or developing training material. This will ensure that all Critical Filing Season Refresher Training and formal training material is updated with the latest IRM changes.

2. IRM authors/responsible analysts should provide project managers and SMEs with advanced copies of IRMs in order to write training materials effectively.

3. Project managers should contact team coordinators and senior analysts to arrange conference calls to discuss IRM changes/updates. Team coordinators (project management and support teams) are assigned to all training subjects to ensure the process is streamlined and the training materials are consistent.

4. Learning and Education (L&E) must incorporate approved training job aids into existing training material.

(1) The AM IRM Coordinator:

• Is contact point for AM IRM authors/managers/analysts regarding the AM IMD program

• Serves as liaison between AM IRM authors and W&I IMD Team

• Partners with the W&I IMD Team to assure overall effectiveness of the W&I IMD program

• Ensures AM IRMs are cleared through all impacted functions (includes internal and external clearances)

• Supports AM IRM authors (e.g., coaches on use of IRM Authoring Tool software, works with W&I IMD team to handle new IRM requests, provides guidance on clearance process, helps them determine who to clear IMDs through, works through issues with W&I IMD Team, reviewers; and works to minimize the number of overage IRMs

• Ensures designations for who can approve IRMs and IPUs are kept up to date

• Keeps IRM coordinators and authors aware of instructions/guidelines related to IMD programs

• Monitors development of business unit/functional IMDs

• Partners with W&I IMD Team to develop and enforce annual production schedule

• Ensures end of year Forms 1767 are submitted to prevent delays in IRM processing

• Works with W&I IMD Team to ensure interim guidance is timely incorporated and expired/superseded interim guidance that met e-FOIA (Freedom of Information Act) is removed from IRS.gov

• Completes final review of IRM package for completeness using the IRM Authoring Tool software and uploads a zip file of the IRM pack to Publishing

• Ensures all clearance documents, e.g., signed Forms 2061 and comments are sent to the IRS Historical Library

(1) As part of the AM IMD Program oversight, AM program managers/owners ensure each IRM section is assigned to a specific author who ensures all procedural content issued in the IRM and performance support tools are accurate and valid at all times, complying with the rules under IRM 1.11.2.5, Writing the IRM.

(2) IRM authors and their managers are responsible for making sure assigned IRM section(s) are current and valid at all times by ensuring:

1. Procedures are accurate.

2. Procedures do not contradict existing procedures, processes or laws.

3. Procedures do not duplicate other IRM procedures.

4. Integrated Automated Technologies (IAT) updates are cleared through the proper channels (Christa.L.Huggins@irs.gov)

5. Current business practices are included.

   Note: Desk guides, job aids, (e.g. Technical Communications Documents) or other performance support tools do not provide official procedures or instructions; all procedural/instructional information must be included in the IRM. Refer to IRM 1.11.2.5, Writing the IRM, and IRM 1.11.8.6.5, Adding Job Aids, for SERP requirements for job aids.

6. Procedures identify when specific work areas or units are required to complete certain tasks (e.g., transfer case/call to another area or unit).

7. Official Use Only (OUO) information is properly designated with restrict tags. Refer to IRM 1.11.2.5.3, Designating IRM Content as Official Use Only (OUO), for further instructions.

8. IPUs are issued as interim guidance in the interim of publishing your IRM. Refer to IRM 1.11.7.3.3.1, Issuing/Clearing IPUs.

9. Tables, graphics and exhibits meet Section 508 Accessibility Compliance Requirement. Refer to IRM 1.11.2.5.4, Using Tables, IRM 1.11.2.5.7, Using Graphics, and IRM 1.11.8.5, Writing Section 508 Compliant Content, for further instructions.

10. References are accurate, including references to legal citations. Refer to IRM 1.11.2.5.8.2, Citing Legal Sources.

11. The master IRM file is updated in the Authoring Tool as changes occur; do not wait until the annual update to make changes to the IRM file.

12. All procedures are technically reviewed by affected operation divisions, offices and Specialized Reviewers via Document Clearance process. Refer to IRM 1.11.7.3.1.5, Clearing IRMs.

13. All IRM procedures must be approved by the W&I AM program director or his/her designee. For AM, senior managers have been designated to approve IRMs for publication, and the IRM author's lead or manager has been designated to approve the issuance of IPUs. Refer to IRM 1.11.7.3.1.6, Obtaining Approval to Publish the IRM.

14. Comments received from clearance reviewers are documented, unless otherwise noted. Refer to IRM 1.11.7.3.1.5, Clearing IRMs.

15. All AM IRMs must be on SERP. SERP related information is included in the IRM updates. SERP IRM Procedural Updates (IPUs), that have been issued between publishing cycles and have not been superseded by a subsequent SERP IPU, are incorporated into the XML file. Refer to IRM 1.11.7.3.3, Updating Your IRM between Publishing.

16. All reviewers' comments and signed Forms 2061, Document Clearance Record, are sent to the IRS Historical Research Library. Refer to IRM 1.11.7.3.5, Sending IRM Clearance Documentation to the IRS Historical Library, for instructions on sending reviewers' comments and signed clearance forms to IRS Historical Research Library.

(3) IRM sections may require annual revisions and publishing. Your IMD Coordinator prepares the IRM Production Schedule for annual/yearly IRM printing. This schedule will inform you when your IRM is due to Media and Publications (M&P) for timely availability to its users.

(1) The Manual Transmittal appears at the beginning of each IRM section. It contains important information which clearly defines what changes have been made in your IRM, why the changes have been made, and where they can be located. Refer to IRM 1.11.2.6, Preparing the Manual Transmittal, for more information.

(2) The Manual Transmittal consists of seven required elements. All seven elements must be completed. Refer to IRM 1.11.2.6.1, Required Elements of the Manual Transmittal.

1. Manual Transmittal Date

2. Purpose

3. Material Changes

4. Effect on Other Documents

5. Audience

6. Effective Date

7. Signature

(3) For the Manual Transmittal Date, always use "Month DD, YYYY". Refer to IRM 1.11.2.6.1.1, Manual Transmittal (MT) Date.

(4) For the Purpose, refer to IRM 1.11.2.6.1.2, Purpose.

(5) For the Material Changes, refer to IRM 1.11.2.6.1.3, Material Changes, and IRM 1.11.2.9, Preparing to Obsolete an IRM Section, for preparing a Manual Transmittal for an obsoleted IRM.

1. Ensure all substantial (non-editorial) changes have been identified by subsection and paragraph(s).

   Note: Editorial changes do not have to be listed individually; only a general statement should be included.

2. List changes in the subsection/exhibit order in which they occur in the IRM, when the IRM is sent out for clearance.

3. For revised IRMs, review all IPUs that have been issued and ensure that any changes that are still reflected in the IRM are included in the Material Changes.

(6) For the Effect on Other Documents, refer to IRM 1.11.2.6.1.4, Effect on Other Documents.

(7) For the Audience, refer to IRM 1.11.2.6.1.5, Audience.

(8) For the Effective Date, refer to IRM 1.11.2.6.1.6, Effective Date.

(9) For the Signature, refer to IRM 1.11.2.6.1.7, Signatory (Signed By).

(10) Refer to IRM 1.11.2.6.2, Optional Elements, for more information on the following Manual Transmittal elements:

• Note

• Background

• Scope

• Related Resources

(1) Whenever a substantial (non-editorial) change is made to a subsection or exhibit, the date should be changed.

(2) If the subsection/exhibit was changed based on the issuance of an IPU, the date should be the date the IPU was posted to SERP.

(3) If the subsection was changed, but not as a result of an IPU, the IRM's new Effective Date should be used.

(1) IRM authors should avoid duplicating IRM procedures that are covered in other IRMs by a process’ program owner (including any that cross business unit and business operating division lines). Always refer your reader to the appropriate IRM, document, job aid, system, publication, tax form and/or instructions. Refer to IRM 1.11.2.5.8, Setting Standard Citation Rules, for further instructions.

(2) IRM authors should use references to IRMs, legal sources, court cases, other IRS published products (e.g., letters, notices, forms, instructions, publications, etc.), and websites in their IRMs to provide supplementary or administrative information. Refer to IRM 1.11.2.5.8, Setting Standard Citation Rules, and Document 12835, IRM Style Guide, for further instructions.

(3) Referencing IRMs: Refer to IRM 1.11.2.5.8.1, Citing to the IRM. When referencing IRMs:

• Be specific when referring to other procedures or instructions in your IRM. When referencing, include full and correct titles (when titles are provided). Use the complete IRM section/subsection number you are referencing.

Note: Suggested Practice – Include the IRM section/subsection title the first time it is used in a subsection.

Example: If referencing at the IRM section level, e.g., IRM 1.11.2, the reference would be IRM 1.11.2, Internal Revenue Manual (IRM) Process.

Example: If referencing at the IRM subsection level, e.g., IRM 1.11.2.3, the reference would be IRM 1.11.2.3, IRM Format and Structure.

• For cross-references to subsections, figures, exhibits, etc. within the same IRM, use the "seealso" element of the IRM Authoring Tool, with appropriate type.

  Reminder: Ensure no text besides "IRM" and the section/subsection number are included inside of the "seealso" element tags. Titles should be outside of the "seealso" element.

• When referencing other IRMs, use the "citation" element of the IRM Authoring Tool.

  Reminder: Ensure no text besides "IRM" and the section/subsection number are included inside of the "citation" element tags. Titles should be outside of the "citation" element.

• When referencing forms, use the citation element of the IRM Authoring Tool.

  Reminder: Ensure no text besides "Form" and the form number are included inside of the "citation" element tags. Titles should be outside of the "citation" element.

• Verify all references to IRMs and their subsections, forms, publications, legal citations, etc. to ensure that they are still correct. Be sure to run the Validate Cross References feature under Tools of the IRM Authoring Tool.

  Note: The Validate Cross References feature only validates IRM references within the same IRM, if the "seealso" element was used. This feature does not validate references in "citation" elements

  .

(4) Referencing Legal Sources and Court Cases: Refer to IRM 1.11.2.5.8.2, Citing Legal Sources.

(5) Referencing Other IRS Published Products: Refer to IRM 1.11.2.5.8.3, Citing Other IRS Published Products.

(6) Referencing Websites: Refer to IRM 1.11.2.5.8.4, Validating Links.

(1) Official Use Only (OUO) in the IRM is restricted information that is not available to the public. It is used for official purposes by authorized individuals. All OUO content is embedded within the IRM. When the IRM is prepared using the IRM Authoring Tool, the OUO material is placed within “restrict” tags or attributes. When published, the tagged information is automatically redacted from the public version. Refer to IRM 1.11.2.5.3, Designating IRM Content as Official Use Only (OUO), for further information.

(1) All AM IRMs must be technically reviewed by the appropriate analysts, specialized reviewers, business operating divisions, business units/functions, and customers via the Electronic Document Clearance process. Guidelines are included in the AM Program Letter for campuses and remote sites to include employees or Subject Matter Experts (SMEs) with various levels of experience in the IRM review process. This new action complies with the requirements in IRM 1.11.9.3.1, Requesting Employee Feedback.

(2) IRM authors must determine which specialized reviewers, business operating divisions, business units, and functions need to review their IRMs.

1. Specialized Review by Taxpayer Advocate Service (TAS): All IRMs in Parts 1, 3, 4, 5, 7, 8, 20, 21, 22 and 25 must be sent to TAS for clearance review. Refer to IRM 1.11.9.4.3, Taxpayer Advocate Service, for more information.

2. Specialized Review by Privacy, Governmental Liaison and Disclosure (PGLD): All IRMs containing material related to disclosure (e.g., OUO), privacy, information protection, and identity theft must be sent to PGLD for clearance review. Refer to IRM 1.11.9.4.2.2, Clearance of Information about Privacy and Information Protection.

   Reminder: OUO material is information that is not revealed to the public. If the IRM contains OUO content, prepare Form 13709, Disclosure Checklist for Internal Management Documents and Training Materials, and attach it to clearance request e-mail.

   Note: If you have any questions concerning Disclosure's review of your documents, please call your Disclosure Technical Advisor (DTA).

3. Other Specialized Reviewers: Include Office of Chief Counsel, Legislative Affairs, Office of Taxpayer Correspondence, and Workforce Relations. Refer to IRM 1.11.9.4, Specialized Reviewers, for instructions on when to send an IRM to a specialized reviewer for clearance review.

(3) During the clearance process, IRM authors should:

1. Determine reviewers with help from W&I IMD coordinator, AM IRM Coordinator, or management, if needed.

2. Prepare Form 2061, Document Clearance Record, per instructions in IRM 1.11.9.6.1, Form 2061 - Document Clearance Record, to obtain concurrence and comments on the IRM.

3. E-mail Form 2061, the draft IRM and new/revised graphics to the identified clearance reviewers.

   Reminder: The IRM XML file will need to be converted to PDF because all reviewers do not have access to the IRM Authoring Tool software.

4. Ensure responses are received; follow-up with reviewers as needed.

   Note: If no response received by final follow-up due date, annotate on Form 2061 that no response received

5. Evaluate all comments received to determine whether you agree and will incorporate the changes into the revised IRM and document the disposition (agree or disagree) of all comments for the historical clearance documentation file.

   Reminder: AM IRM authors must ensure all agreed changes from the document clearance review have been incorporated into the revised IRM XML file before the IRM package is sent forward for approval.

6. Notify the reviewer when a significant comment is not incorporated.

   Note: Suggested Practice – Respond to all reviewers’ comments to indicate whether the comments will be incorporated, and if the comments will not be incorporated, provide a brief explanation.

7. Address disagreements on substantive comments. Make sure all issues have been resolved and if necessary, elevate to management. Refer to IRM 1.11.9.9, Resolving Disagreements.

8. Make agreed upon changes to IRM XML file.

9. Maintain all clearance documentation, which will later be sent to the IRS Historical Research Library.

   Reminder: AM IRM authors must keep copies (recommend electronic folder with e-mails) of the entire IRM package including all Forms 2061 with feedback sheets and resolutions for a minimum of 18 months after the IRM has been published. This documentation serves as a paper trail to show the accuracy of your IRM.

(1) The IRM approval process consists of obtaining signatures in:

1. Box 10, Form 1767, Publishing Services Requisition (signatory must be signed by an authorized approver listed at http://publish.no.irs.gov/appls/pst01c.html).

   Note: In AM, the authorized approver is the IRM author's lead or manager. Contact your IRM Coordinator if you questions regarding approval signatures on Form 1767.

2. Box 13, Form 2061, Document Clearance Record (signatory must be the business unit/functional director or his/her designee).

   Note: In AM, senior managers can approve IRMs on behalf of the AM Director.

(2) IRM authors should prepare Form 1767, Publishing Service Requisition, per instructions (refer to IRM 1.11.5.4.1, Preparing Form 1767, Publishing Services Requisition).

(3) Once the clearance process has completed and approvals have been obtained, IRM authors must submit the following information electronically to the AM IRM Coordinator for final review and upload to Publishing.

• Updated IRM XML file

  Note: The file name for the IRM XML file should begin with the catalog number assigned to the IRM and include the IRM # in parentheses, e.g., 32114X (IRM 1-11-7).

• Revised/new graphic files (if applicable)

  Note: All new/updated graphics must be submitted in PDF format. Refer to IRM 1.11.2.5.7.1, Converting a Graphic to PDF

• Completed/signed Form 1767 (Refer to IRM 1.11.5.4.1, Preparing Form 1767, Publishing Services Requisition, and ensure Box 10 of Form 1767 is signed by an authorized approver listed at http://publish.no.irs.gov/appls/pst01c.html).

(1) The AM IRM Coordinator will perform the final review of the updated IRM and upload the IRM package to Publishing. Refer to IRM 1.11.9.10.2, Final Review by IMD Coordinator, for instructions.

(2) The AM IRM Coordinator will complete Document 13000, IRM Package Check Sheet, to ensure IRM package is properly prepared for publishing. Refer to IRM 1.11.5.4, Preparing the IRM Package for Publishing, and IRM 1.11.5.5, Submitting the IRM Publishing Package, for more information.

(3) The AM IRM Coordinator will return any IRMs that are not submitted properly. The IRM author must make necessary changes/corrections to IRM package and resubmit the IRM package to the AM IRM Coordinator.

(4) Once the AM IRM Coordinator has reviewed the IRM package and coordinated with the IRM author as needed to make changes, the AM IRM Coordinator will prepare the IRM package zip file that will be uploaded to Publishing. The zip file should include:

• Updated IRM XML file

  Reminder: The file name for the IRM XML file should begin with the catalog number assigned to the IRM and include the IRM # in parentheses, e.g., 32114X (IRM 1-11-7).

• Revised/new graphic files (if applicable) Reminder: All new/updated graphics must be submitted in PDF format. Refer to IRM 1.11.2.5.7.1, Converting a Graphic to PDF

• Completed/signed Form 1767 (Refer to IRM 1.11.5.4.1, Preparing Form 1767, Publishing Services Requisition, and ensure Box 10 of Form 1767 is signed by an authorize approver listed at http://publish.no.irs.gov/appls/pst01c.html).

(5) The AM IRM coordinator will upload the IRM package using the IRM Package Submission tool located at http://caps-as2.mcc.irs.gov/irm/japple?PAGE=gov.irs.publish.irm.Upload.

(1) When issuing IPUs, follow IRM 1.11.8.7.1, Updating IRMs through an IRM Procedural Update (IPU).

(2) For clearing IPUs, for AM IRM authors, follow general guidelines in IRM 1.11.10.7, SERP IPUs.

(3) All IPUs must be evaluated to determine if the they meet Freedom of Information Act (eFOIA) criteria. Follow guidance in IRM 1.11.10.3, Interim Guidance Requiring FOIA Compliance.

(4) If an IPU contains current procedures, but the procedures were not incorporated into a published copy of the IRM (through Media and Publications) within one year of the IPU being issued, the IPU is considered expired and must be reissued. Follow guidance in IRM 1.11.8.7.1.2, Reissuing IPUs (Interim Guidance).

(1) Four of the seven required elements will change every time the IRM is revised using the IPU process.

1. Purpose

2. Material Changes

3. Effect on Other Documents

4. Subsection Dates

(2) Do not update the Manual Transmittal Date. The SERP staff will edit this date before uploading to the IRM on SERP. Refer to IRM 1.11.8.7.1.3, IRM Authoring Tool - Updating Your IRM XML File for IPU Submission.

(3) To update the Purpose, use the following format – This transmits revised IRM X.X.X, Chapter title, Section Title. Refer to IRM 1.11.2.6.1.2, Manual Transmittal Purpose.

(4) To update the Material Changes, follow IRM 1.11.8.7.1.3, IRM Authoring Tool - Updating Your IRM XML File for IPU Submission.

1. The MT IPU begins after the IRM is published. For the first IPU after publishing, delete all of the Material Changes, except for the paragraph that covers editorial changes made throughout the IRM. The Material Changes should start from scratch and list all of the significant changes made since the IRM was last published.

2. Make sure subsections and paragraph references reflect where the information is currently in the IRM.

   Caution: References may change if multiple SERP IPUs were issued for the same subsection, entire subsections were deleted or added, and/or the IRM was restructured.

3. When IPUs are issued, changes for each individual IPU must be in the subsection/exhibit and date order in which the changes appear in the IRM.

   Reminder: SERP will input the IPU number and date of the IPU at the beginning of each Material Change paragraph based on the referenced IRM subsection/exhibit.

   Note: When the IRM file is prepared for clearance review, all changes should be listed in subsection/exhibit order as they appear in the IRM. If a subsection/exhibit was changed multiple times, ensure the dates are listed in date order. For historical purposes, the Material Changes should list all of the changes that were made to the IRM since it was last published, even if the change was superseded by a later change.

(5) To update the Effect on Other Documents for a revised IRM, use one of the following formats:

1. If no IPU(s) have been issued – IRM X.X.X dated Month DD, YYYY (effective Month DD, YYYY) is superseded or IRM X.X.X dated MM-DD-YYYY (effective MM-DD-YYYY) is superseded.

   Note: The "dated" date is the last published IRM’s Manual Transmittal Date (IRM’s published date) and the "effective" date is the last published IRM’s Effective Date.

2. If IPU(s) have been issued, include the SERP IPU numbers and the dates issued.

   Example: If one IPU issued, use a statement similar to "IRM Procedural Update (IPU) YYUXXXX, issued Month DD, YYYY, has been incorporated into this IRM".
   IRM 21.5.8, dated September 02, 2016 (effective October 1, 2016), is superseded. IRM Procedural Update (IPU) 16U1518, issued October 12, 2016, has been incorporated into this IRM.

   Example: If two IPUs issued, use a statement similar to" IRM Procedural Update (IPU) "YYUXXXX", issued Month DD, YYYY, and IPU YYUXXXX, issued Month DD, YYYY, have been incorporated into this IRM".
   IRM 21.5.8, dated September 02, 2016 (effective October 1, 2016), is superseded. IRM Procedural Update (IPU) 16U1518, issued October 12, 2016, and IPU 17U0199, issued January 30, 2017, have been incorporated into this IRM.

   Example: If more than two IPUs issued, use a statement similar to "The following IRM Procedural Updates (IPUs), issued from Month DD, YYYY through Month DD, YYYY, have been incorporated into this IRM: YYUXXXX, YYUXXXX, and YYUXXXX".
   IRM 21.5.8, dated September 02, 2016 (effective October 1, 2016), is superseded. The following IRM Procedural Updates (IPUs), issued from October 12, 2016 through February 27, 2017, have been incorporated into this IRM: 16U1518, 17U0199, and 17U0379.