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.
An Interim Guidance Memorandum was issued on 5/7/2025 to revise IRM 11.3.41 on Processing FOIA Requests When Parties Agree to the Respond Directly Process.
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.