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A public pronouncement containing guidance that involves substantive interpretations of the Code or other laws specific to retirement plans.

Processes and activities that assist taxpayers who encounter problems not resolved through normal IRS systemic and/or business processes.

Additional information about the purpose and role of information letters.

Competent Authority Arrangement Between the Competent Authorities of The United States of America and Australia

Competent Authority Arrangement Between the Competent Authorities of the United States of America and the Kingdom of Norway

Legal advice signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers.

This page contains Interim Guidance that is currently in effect but has not yet been published in the Internal Revenue Manual (IRM). It is organized by business process. (Published guidance is contained in the applicable business process of the IRM.)

Assessment and abatement of penalties and interest.

This page provides access to recently approved Delegation Orders and Policy Statements. These are documents that have not yet been incorporated into the Internal Revenue Manual (IRM).

This page contains a listing of all current Commissioner Delegation Orders and the IRMs in which they can be found on the IRS.gov portal.