This page contains interim guidance relating to instructions in IRM Part 11 currently in effect but not yet published in the Internal Revenue Manual (IRM).
An interim procedural update effective 8/7/2023 was issued to revise IRMs 11.3.13 and 11.3.41 regarding Freedom of Information Act (FOIA) Requests Seeking Email Records.
Interim Guidance effective 4/18/2024 was issued to revise IRM 11.3.13.5.2.1 & IRM 11.3.41.13.6.2.1 regarding Discretionary Release of Records and Harm Statements.
Interim Guidance effective 5/30/2024 was issued to revise IRMs 11.3.41.3.3, 11.3.41.13.5.1 and 11.3.13.4.2 regarding Adequacy of Search.
Interim guidance effective 5/8/2025 was issued to revise IRM 11.3.41.13.3.12 regarding multiple related FOIA requests.
Interim guidance effective 5/8/2025 was issued to revise IRM 11.3.41.13.7 regarding processing FOIA requests with non-responsive requesters.
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.