part1-89

1.11.1 
IMD Program and Responsibilities

1.11.1.1 
(09-04-2009)
Overview of IMD Program and Responsibilities

  1. Purpose. This Internal Revenue Manual (IRM) section provides an overview of Internal Management Documents (IMDs) and the IMD process,
    as well as general guidance for authoring IMDs, including the following:

    1. Defines Internal Management Documents (IMDs), authorities and legal obligations relating to IMDs

    2. Identifies IMD roles and responsibilities for IMD management

    3. Provides requirements and guidance for IMD management

    4. Provides a glossary of common IMD terms

    5. Provides a list of IMD resources

  2. Audience. The audience for this IRM section includes:

    • IRS management officials

    • IMD originators/authors

    • IMD/IRM Coordinators

    • Other personnel responsible for the administration of the IMD program

  3. Process Owner. The Office of Servicewide Policy, Directives and Electronic Research (SPDER) oversees the Services IMD process. , SPDER IMD Program Management, for additional information.

  4. Contact Information. This IRM section is authored by the SPDER office, which may be contacted in either of the following ways:

    • E-mail at *SPDER@irs.gov

    • Website at http://spder.web.irs.gov (click on “Contact Us”
      )

1.11.1.2 
(09-04-2009)
Definition of Internal Management Documents

  1. Internal Management Documents (IMDs) are official communications that designate authorities and/or disseminate instructions
    to staff for IRS officials and employees.

    Note:

    The terms directives, internal directives and instructions to staff are used interchangeably to describe IMDs.

1.11.1.2.1 
(09-04-2009)
Types of IMDs

  1. IMDs include different types of documents. Following is a list of the different types of IMDs and related IRM sections:

    Type of IMD Description Related IRM Section(s)
    Internal Revenue Manual (IRM) The IRM is the primary, official source of IRS “instructions to staff”
    relating to the organization, administration and operation of the Service. It details the policies, delegations of authorities,
    procedures, instructions and guidelines, for daily operations for all divisions and functions of the Service.     		IRM 1.11.2, IRM Process, describes the process for authoring and maintaining the IRM.

    IRM 1.11.6, Researching the Internal Revenue Manual (IRM), describes how to use the IRM.

    Delegation Orders IRS Delegation Orders: These are specific delegations of authority issued by the Commissioner of Internal Revenue, or on his behalf by either
    of the Deputy Commissioners, to subordinate officials, without redelegations, and, with or without restrictions.     		IRM 1.2.2, Delegations of Authority, lists all Servicewide Delegation Orders and the IRMs in which they reside.

    IRM 1.11.4, Delegation Orders, describes processing procedures.

    Servicewide Delegation Orders are published in IRM 1.2.40 through 1.2.53.

    Division/ Function Delegation Orders: Division Commissioners, Chiefs, National Taxpayer Advocate and equivalent level executives issue these orders to re-delegate
    authorities delegated to them or their subordinates by the Commissioner or through the Commissioner.     		IRM 1.11.4, Delegations of Authority, describes the function and format of these delegation orders.
    Policy Statements Policy statements are statements that generally advise IRS employees and the public of the IRS’ commitment to an important
    ideal or value important enough to require consideration by the Commissioner or Deputy Commissioners. These statements can
    form the basis for procedures and instructions in the Internal Revenue Manual (IRM).     		IRM 1.11.3, Policy Statementsdescribes processing procedures.

    Policy statements are published in IRM 1.2.10 through 1.2.25.

    Law Enforcement Manuals (LEMs) LEMs contain “official use only”
    instructions and guidance which complements the IRM.

    Note:

    The LEM format is being discontinued. During the period June 1, 2009 to July 1, 2010, existing LEM content will be incorporated
    into the IRM and designated “official use only”
    .

    		IRM 11.3.12, Classification of Documents , also describes LEMs.
    Interim Guidance Interim guidance are instructions to staff issued by memoranda or other forms of communication used to:

    • Convey critical time sensitive instructions to staff

    • Provide interim, temporary or emergency guidance or procedures

    • Requires immediate dissemination to employees

    Generally, the interim guidance modifies information in an IRM section.

    		IRM 1.11.10, Interim Guidance Process, describes processing procedures.
    Operating Level Directives These directives are instructions to staff issued by Heads of Office Executives (e.g., Division/Function Delegation Orders,
    organizational operating policies, etc.)     		 
    Strategic Documents Strategic documents are developed to define goals and objectives for the organization. These documents are used for strategic
    decision making. Examples include:

    • IRS Strategic Plan

    • Enterprise Architecture

    		 IRM 2.15.1, Enterprise Architecture (EA) Overview, describes this document in detail.

    Publication 3744, IRS Strategic Plan, presents the IRS strategies for conducting business in FY 2009 – 2013.

    Agreements Various types of documents are used to describe agreements between two or more parties to ensure smooth operations where there
    are shared resources or workflows. Examples of these agreements are:

    • Memorandums of Understanding (MOU)

    • Letters of Understanding (LOU)

    • Service Level Agreement (SLA)

    		  
    Other IMD Published products contained in the IRS core repository maintained by Media and Publications. This includes forms, publications,
    and documents that are used by IRS employees.     		 

1.11.1.3 
(09-04-2009)
Authorities and Legal Obligations Relating to IMDs

  1. The Commissioner of IRS has authority, per Treasury Order 150-10, to administer and enforce the Internal Revenue laws. By
    issuing Delegations of Authority, the Commissioner provides subordinates certain authorities to act on his behalf. Responsible
    program directors throughout IRS organizations issue IMDs to administer and enforce the Internal Revenue laws.

    Note:

    In this IRM the term “The Commissioner”
    refers to the Commissioner of Internal Revenue. The term “Deputy Commissioners”
    refers to the deputies of The Commissioner.

  2. Federal agencies are expected to document, publish, and maintain records of policies, authorities, procedures, and organizational
    operations. Several laws define requirements relating to IMDs. The table below identifies these legal obligations:

    Law Obligations Relating to IMDs
    Freedom of Information Act (5 USC 552(a)(2)(c)) Requires agencies to make instructions to staff affecting members of the public, including internal directives, available
    to the public.
    Federal Register Act (44 USC 1505) Requires that certain types of documents are published in the Federal Register. These include documents that the President
    or an Act of Congress have determined has general applicability and legal effect.
    44 USC 3101 Requires agencies to make and preserve records documenting organizational structure, functions, policies, decisions, procedures,
    and essential transactions of the agency.
    Code of Federal Regulations (36 CFR 1222) Defines requirements for establishing recordkeeping requirements for each agency. Requirements must ensure that:

    • programs, policies, and procedures of the agency are adequately documented, and

    • a record copy of the directives (including those superseded) are maintained.
    Restructuring Reform Act 98 Public Law 105-206 Defines penalties to an employee if policies or published administrative guidance (including the Internal Revenue Manual)
    is not followed.

  3. The IRM serves as the foundation for fulfilling the legal obligations set forth in 5 USC 552(a)(2)(c), 44 USC 3101, and 36
    CFR 1222. As such, it is an essential component for tax administration and mustbe kept accurate.

1.11.1.3.1 
(09-04-2009)
Public Disclosure of Instructions to Staff

  1. The Freedom of Information Act (FOIA), 5 USC 552, provides public access to agency records unless protected from disclosure
    by an exemption or exclusion under 5 USC 552(b). FOIA, 5 USC 552(a)(2)(C) requires “administrative staff manuals and instructions
    to staff”
    that affect a member of the public be available to the public. FOIA as amended in 1996 requires disclosure to the public
    in an electronic form. This provision of the law requiring electronic disclosure is referred to as the Electronic Freedom
    of Information Act (E-FOIA).

  2. To comply with this law, the IRS has an Electronic Reading Room (ERR) web page on IRS.gov. Administrative staff manuals and
    instructions to staff, such as the IRM are posted to the ERR web page.

    Note:

    Official Use Only (OUO) content is removed as it is exempt from public disclosure under 5 USC 552(b).

  3. Divisions/Functions that issue instructions to staff outside of the IRM, such as interim guidance are responsible for posting
    documents on the ERR. The following subsections explain the Division/Function requirements.

1.11.1.3.1.1 
(09-04-2009)
Complying with E-FOIA

  1. Most instructions to staff are included in an IRM section. IRM sections and other types of IMDs maintained in the core repository
    are posted to the ERR page on irs.gov by Media & Publications.

  2. When instructions to staff affect a member of the public and are issued outside of an IRM, such as interim guidance, these
    documents must be disclosed to the public, unless exempt from disclosure under 5 USC 552(b).

  3. SPDER is responsible for posting recently issued Policy Statement and Servicewide Delegation Orders to the ERR on IRS.gov.

  4. The program owner is responsible for posting all other instructions to staff, e.g. interim guidance, that meet E-FOIA criteria
    by posting them to the ERR web page.

  5. See IRM 1.11.10.6.1, Posting Interim Guidance on IRS.gov for specifics on how to comply and post instructions to staff meeting E-FOIA to the ERR.

  6. Failure to make instructions to staff available to the public could invalidate actions taken in reliance of these documents.

1.11.1.3.1.2 
(09-04-2009)
E-FOIA Criteria

  1. Instructions to staff meet the requirements under E-FOIA for public disclosure, if the guidance includes all of the following
    characteristics:

    • Procedural instructions to staff

    • Failure to disclose would adversely affect a member of the public or prevent the pursuit of alternative courses of action;
      and

    • Not exempt from disclosure under 5 USC 552(b)

  2. Procedural instructions to staff are documents or communications conveying direction, guidelines or standards to employees
    in the performance of their assigned duties.

  3. A member of the public would be adversely affected or prevented from pursuing another action, if the content in the document
    was not made available to them.

    Example:

    The failure to disclose the instructions to a member of the public would negatively impact how a taxpayer files, pays, complies
    with their tax requirements or interacts with the Service.

  4. Content exempt from disclosure under the law (5 USC 552(b)), such as official use only content or internal administrative
    matters does not meet the criteria and therefore, does not require electronic disclosure. See IRM 1.11.1.3.1.

1.11.1.3.1.2.1 
(09-04-2009)
Disclosure Exemptions for Instructions to Staff

  1. Instructions to staff must be made public unless the disclosure is subject to exemption under 5 USC 552(b).

  2. There are two exemptions which apply to “instructions to staff”
    :

    1. If the guidance relates to internal administrative matters and procedures, such as timekeeping, personnel, travel (TRAS) etc.
      See 5 USC 552(b)(2).

    2. If disclosure could reasonably be expected to permit circumvention of the law by members of the public. See 5 USC 552(b)(7)

  3. Content under 5 USC 552(b)(7) is designated by the Service as Official Use Only (OUO). Therefore, any content that is designated
    as OUO is exempt under this provision of the FOIA law and not required to be made publicly available.

  4. If an instruction to staff document contains OUO content and non-OUO content, the OUO content is removed (redacted) and remaining
    non-OUO content is disclosed to the public. See IRM 11.3.12.3.2, Official Use Only.

    Note:

    OUO content must be properly designated and approved by the Office of Disclosure, management and the delegated approving official
    (Delegation Order 89 – DO 11-1 when revised). See IRM 11.3.12.3.2 .

1.11.1.3.1.2.2 
(09-04-2009)
E-FOIA Decision Tool

  1. A web based performance support tool, the E-FOIA Decision Tool, is available at http://spder.web.irs.gov/imd/ig/E-FOIA/Decide/
    to help determine whether guidance meets E-FOIA criteria and requires posting on the Electronic Reading Room on http://www.IRS.gov .

  2. When uncertain if E-FOIA applies, consult a Governmental Liaison and Disclosure (GLD) Technical Advisor. A listing of contacts
    and phone numbers is found at: http://mysbse.web.irs.gov/CLD/GLD/Disclosure/Contacts/HQ/4670.aspx .

1.11.1.4 
(09-04-2009)
IMD Signature Levels

  1. The table below lists the approval level for each IMD.

    Internal Management Document Approving Signature Level
    Internal Revenue Manual/Law Enforcement Manual Director level or above (or designee) for his/her respective program area.

    Caution:

    Any document containing embedded Official Use Only material, must be approved by the individual authorized to administratively
    control and approve the designation of Official Use Only material. See Delegation Order 89 in IRM 1.2.49.

    Delegation Order The Commissioner or Deputy Commissioners (for their respective program areas)
    Division/Function Delegation Orders. Head of Office (Division Commissioner; Chief; Executive Director; National Taxpayer Advocate; Chief Counsel) or equivalent
    level position.
    Policy Statement The Commissioner or Deputy Commissioners (for their respective program areas)
    Interim Guidance Director level or above for his/her respective program area.
    Operating Level Directives Determined by the issuing organization.
    Agreements including:

    • Memorandum of Understanding(MOU)

    • Letter of Understanding(LOU)

    • Service Level Agreement (SLA)

    		 The agreement should be signed by persons with authority to enter into the agreement.

1.11.1.5 
(09-04-2009)
IMDs Numbered by Business Process

  1. IRS business processes are categorized by a unique number for identifying related IMDs. The table below names and describes
    the IMD business processes. Each category is assigned a unique business process number.

    Business Process Number Business Process Category Description of Content
    1 Organization, Finance and Management Strategic planning, budgeting, servicewide policies, delegations of authority and functional statements.
    2 Information Technology Development, implementation and maintenance of IRS information systems
    3 Submission Processing Processing of paper returns, electronic submissions, tax payments and refunds.
    4 Examining Process Activities related to conducting examinations of small business, self-employed, large case, employee plans, exempt organizations
    and government entities.
    5 Collecting Process Activities related to collecting delinquent taxes and securing delinquent tax returns.
    6 Human Resources Management Policies, guidelines, and procedures related to workforce issues such as training, hiring, personnel matters, labor relations,
    etc.
    7 Rulings and Agreements Pre-filing agreements, private letter rulings, technical advice, determination letters, and compliance programs.
    8 Appeals Administrative appeals processes involving taxpayers’ disputes with the IRS.
    9 Criminal Investigations Criminal violations of the Internal Revenue Code and related financial crimes.
    10 Security, Privacy and Assurance All security, safeguard, assurances and privacy information.
    11 Communications and Liaison Internal and external communications, governmental liaison and disclosure, legislative affairs, and public liaison activities.
    13 Taxpayer Advocate Service Assistance to taxpayers who encounter problems not resolved through normal IRS systemic processes.
    20 Penalties and Interest Assessment and abatement of penalties and interest.
    21 Customer Account Services Customer technical and account inquiries received via telephone, e-mail, other written correspondence and walk-in service.
    22 Taxpayer Education and Assistance Processes and activities associated with customer outreach in the operating divisions.
    25 Special Topics Processes and procedures that apply to and are used by employees of more than one division or function.
    30 Series Chief Counsel Directives Management (CCDM) Processes and activities associated with the Office of the Chief Counsel.

1.11.1.5.1 
(09-04-2009)
Numbering IMDs

  1. The numbering structure identified above applies to certain IMDs. The table below identifies and describes the numbering schema
    for each type of IMD with an example.

    Note:

    In these examples, each document belongs to the examination process, business process number 4. The location of 4 in the
    Example Number reflects where the business process number is found for each type of IMD.

    Internal Management Document Example Number Title
    IRM 4.2.6 Classification, Examination and Review of Employee Returns
    Delegation Order DO-4-8 Authority to Issue Notices of Determine and/or Execute Agreements to Rescind Notices of Deficiency
    Policy Statement P-4-26 Criminal and civil aspects in enforcement
    Division/Function Delegation Orders SBSE-4-8-1 Authority to Issue and Rescind Statutory Notices of Deficiency
    Interim Guidance SBSE-04-0207-003 Mandatory Use of TEFRA Check Sheets

1.11.1.6 
(09-04-2009)
IMD Roles and Responsibilities

  1. The Office of Servicewide Policy, Directives, and Electronic Research (SPDER), Media & Publications (M&P), and all Divisions
    and Functions share responsibility for managing IMDs. The information below describes the IMD roles and responsibilities of:

    • IRS Senior Leadership

    • SPDER IMD Team

    • M&P Offices of Publishing and Distribution

    • IMD Oversight Council

    • IRS Managers

    • IMD Coordinators

    • IRM Coordinators

    • IRM Authors

1.11.1.6.1 
(09-04-2009)
IRS Senior Leadership IMD Responsibilities

  1. Senior Leadership is responsible for the content and management of IMDs affecting their business programs. Executives are
    expected to institute an effective process to manage their IRM material and other instructions to staff. They must ensure
    that polices, authorities, procedures, and organizational operations for their business area are documented and published
    per legal requirements. See IRM 1.11.1.3,
    Authorities and Legal Obligations Related to IMDs

  2. Executives must establish clear expectations to subordinate offices and/or an empowered IMD staff. These expectations should
    promote:

    1. Successful overall management of instructions to staff

    2. Employees’ ability to find critical information

    3. Conformance with the IRM Chapter 1.11 requirements

  3. To establish an effective IMD program, executives should:

    1. Appoint an IMD Coordinator who has the authority to manage the process on the leaders behalf

    2. Establish a network of employees to support the IMD coordinator within the embedded functions

    3. Develop and implement procedures and measures to ensure that IMDs reflect current operations, policies, procedures, and guidance.

    4. Establish internal controls to make certain that IMDs are received and followed by appropriate personnel.

    5. Ensure IMD/IRM Coordinators and IRM authors are trained

1.11.1.6.2 
(09-04-2009)
SPDER IMD Program Management

  1. The Office of Servicewide Policy, Directives and Electronic Research (SPDER) sets the policy for and oversees the Services
    IMD process relating to the Internal Revenue Manual, Policy Statements, Delegations of Authority, Law Enforcement Manuals,
    and Interim Guidance. SPDER’s IMD program management responsibilities are:

    1. Identifying and implementing improvements to the IMD process

    2. Serving as principal advisor to IRS personnel on IMD issues

    3. Developing and coordinating training related to IMDs

    4. Establishing cross functional councils or steering committees to work on issues related to IMDs

    5. Coordinating with IRS offices to ensure that issues and concerns for IMDs are resolved

    6. Participating in decisions related to publishing IMD materials

    7. Communicating policies, procedures, and information regarding the IMD process

    8. Managing the Reference Net portal for core IRS policies, procedures, legal and tax research services, and other instructions
      to staff

    9. Managing the SPDER website which provides resource material to the IMD community.

  2. Each year, SPDER conducts a review of the Internal Management Documents (IMD) process to assess the overall state of the IRM
    and other instructions to staff. Findings from these annual reviews are shared with IRS leaders and the IMD community to recognize
    achievements and mitigate potential risks in the IMD program. This information is posted on the SPDER web page at http://spder.web.irs.gov/imd/resources/StateOfIMD.asp
    .

1.11.1.6.2.1 
(09-04-2009)
SPDER IMD Team

  1. IMD Process Management. The IMD Team in SPDER monitors and strives to enhance the IMD process relating to the Internal Revenue Manual, Policy Statements,
    Delegations of Authority, Law Enforcement Manuals, and Interim Guidance by:

    1. Establishing requirements and policy for the IMD process

    2. Monitoring conformance with the IMD procedures

    3. Identifying and implementing delivery systems for internal directives and external research to provide consistent access to
      internal management directives issued throughout the country

    4. Identifying customer IMD requirements and coordinating with the Office of Publishing, IRM Team to incorporate those requirements
      into the publishing system

    5. Identifying and implementing business process improvements for the IMD process.

    6. Providing oversight through reviews and analysis of the IRM, at least annually

    7. Posting recently issued Policy Statements and Servicewide Delegation Orders to the Electronic Reading Room on IRS.gov

  2. Coordination and Guidance. SPDERs IMD Team ensures conformance with IMD procedures by:

    1. Developing and communicating uniform instructions and procedures related to the IMD process

    2. Maintaining current IMD process and procedures in the IRM

    3. Providing guidance and training to IMD/IRM coordinators, authors and management officials

    4. Initiating or providing substantive review, evaluation and coordination of new and revised Policy Statements and Delegation
      Orders prepared for the approval and signature of the Commissioner and Deputy Commissioners

  3. A listing of SPDER points of contact can be found at http://spder.web.irs.gov/officeinfo/staff/ .

1.11.1.6.3 
(09-04-2009)
M&P Offices of Publishing and Distribution

  1. M&Ps IRM Team and Distribution Coordinators are responsible for publishing and distributing all IRS published products. See
    IRM 1.1.13.10.4.4, Functional Publishing Branch, and IRM 1.1.13.10.4.5, Distribution.

  2. The M&P IRM Team is the initial contact for printing and publishing services for all media types. They are responsible for:

    1. Reviewing and processing Form 1767, Publishing Service Requisition, to print and distribute IMDs

    2. Administering the IRM Upload tool, which is used to submit IRMs for publication

    3. Administering the IRM composition and printing contract

    4. Managing the electronic IMD files in the Core Repository of Published Products (CROPP)

    5. Establishment of the annual IRM Filing Season Production Schedule

    6. Coordinating with SPDER to incorporate IRM program and customer requirements into the publishing system

    7. Distributing the electronic IMD files

    8. Publication of all non-OUO and redacted IRMs on IRS.gov

    9. Funding all publishing costs associated with the IRM

      Note:

      In cases of new or enhanced requirements for IRMs, user funding may be requested; however, Operating Divisions and Functions
      will not normally incur any expense against their printing budget for IRM related costs.

  3. A listing of M&Ps IRM Team members is available at: http://publish.no.irs.gov/pubsys/irm/irmteam.html .

  4. M&Ps distribution coordinators provide planning and distribution services for all IRS printed products, including the Internal
    Management Documents Distribution System (IMDDS). They provide guidance on the development of distribution patterns for all
    Internal Management Documents.

    Reminder:

    National IMDDS Coordinators are listed at: http://publish.no.irs.gov/distsys/imdds/imddteam.html .

1.11.1.6.4 
(09-04-2009)
IMD Oversight Council

  1. The IMD Oversight Council (Council) is responsible for:

    1. Providing a strategic direction for identifying and recommending improvements to the IMD process relating to the Internal
      Revenue Manual, Policy Statements, Delegations of Authority, Law Enforcement Manuals, and Interim Guidance

    2. Collaborating on and implementing strategies related to the IMD program

    3. Identifying IMD program needs such as training requirements, delivery of training, IRM content, etc.

    4. Representing concerns from users of the IRM or other IMD related activities

    5. Promoting ownership and team building among its members

    6. Supporting the IRS goal to ensure the IRM is the official source of all procedures, policy, directives, delegations, and guidelines

    7. Monitoring and measuring progress achieving the IRM goals

  2. The Council is chaired by SPDER. Members include one or more representatives from each division/function along with representatives
    from the office of Governmental Liaison and Disclosure, NTEU, and Media and Publications (M&P) IRM Team. Generally division/function
    IMD coordinators are members of the council.

  3. The Council meetings provide a forum for this cross-agency body to make decisions related to the IMD process.

1.11.1.6.5 
(09-04-2009)
IRS Managers

  1. All IRS managers must ensure that their employees have access to IMDs defining the policies and procedures necessary to perform
    their jobs.

  2. IRS managers managing employees with IMD duties are responsible for:

    1. Verifying that IMDs under their purview, such as the Internal Revenue Manual (IRM) content, Delegation Orders, Policy Statements,
      and interim guidance are issued and maintained in accordances with the procedures in IRMs 1.11.2, 1.11.3, 1.11.4, 1.11.5,
      1.11.9 and 1.11.10.

    2. Confirming IMDs under their purview comply with the E-FOIA requirements of electronic public availability and records management
      guidelines. See IRM 1.11.1.3.1, Public Disclosure of Instructions to Staff.

    3. Ensuring IRM authors and/or coordinators reporting to them are properly trained.

    4. Devoting adequate resources to support the IMD program.

    5. Evaluating employees with collateral duties in support of the IMD program, including IRM authors, IMD/IRM coordinators, and
      other management officials, on their performance of these duties.

1.11.1.6.6 
(09-04-2009)
IMD Coordinators

  1. IMD Oversight Council. As a member of the IMD Oversight Council, the IMD Coordinator is responsible for:

    1. Serving as a Division/Function representative for employees managing and using IMDs

    2. Attending IMD Council meetings, workshops and training classes

    3. Communicating information and guidance to division/functional IRM Coordinators, authors and management officials

    4. Assisting in implementing marketing and communications plans within respective divisions/functions

    5. Participating in workgroups to address IMD related issues

  2. IMD Program. IMD Coordinators are responsible for administering the divisional/functional IMD program by:

    1. Coordinating the processing of IMDs, including IRM materials, interim guidance memoranda, Delegation Orders and Policy Statements

    2. Coordinating IRM review assignments from within and outside their divisions (with IRM coordinators or subject matter experts)

    3. Facilitating elevated issues between IRM authors and reviewers

    4. Instituting mechanisms to ensure the interim guidance is timely incorporated into the IRM

    5. Evaluating current IMDs to update and/or remove obsolete information

      Note:

      The IMD coordinator shares responsibility for overseeing internal directives with each Division/Function. IRM coordinators
      designated within subordinate offices will assist them in this endeavor.

    6. Monitoring the development of functional IMDs to ensure that they are authored and published correctly

    7. Providing division/function specific training to IRM coordinators and authors

  3. Coordination and Guidance. IMD Coordinators are responsible for providing guidance by:

    1. Keeping IRM coordinators, IMD authors and management officials informed of all instructions and guidelines issued by SPDER
      and Headquarters offices

    2. Ensuring, as a final reviewer of IMDs, that a completed package is assembled and forwarded for printing and distribution based
      on procedures outlined in IRM 1.11.2, IRM Process and IRM 1.11.5, Publishing Process

    3. Ensuring interim guidance is numbered and controlled

    4. Ensuring interim guidance meeting FOIA requirements are identified and published on IRS.gov. See IRM 1.11.10, Interim Guidance Process, for detailed instructions

    5. Facilitating updates using the Editorial Update Process. See IRM 1.11.2, IRM Process, for detailed instructions

  4. Performance of Duties. IMD coordinators should include these collateral responsibilities in their workplan or commitments to ensure that this work
    is appropriately evaluated as part of their performance appraisal.

  5. IMD coordinators are listed on the SPDER intranet site at http://spder.web.irs.gov/imd/council/ .

1.11.1.6.7 
(09-04-2009)
IRM Coordinators

  1. Coordination and Guidance. IRM Coordinators are responsible for providing guidance to IRM/IMD authors by:

    1. Serving as the first point of contact for IRM/IMD authors under their respective areas

    2. Serving as the liaison between the authors and the division/functional IMD Coordinator

  2. Assistance. IRM coordinators are responsible for providing assistance by:

    1. Providing support to the IMD Coordinator on IRM/IMD issues

    2. Facilitating issues between IRM authors and reviewers

    3. Reviewing IRM packages for conformance with the format and procedures provided in IRM 1.11.2, IRM Process, and IRM 1.11.5, Publishing Process, prior to forwarding to their IMD coordinator

    4. Communicating with the Office of Publishing, IRM Team, to request catalog numbers for new IRM sections

    5. Performance of Duties. IRM Coordinators should include these collateral responsibilities in their workplan or commitments to ensure that this work
      is appropriately evaluated as part of their performance appraisal.

  3. Each office reporting to a division/function should designate an individual to serve as an IRM coordinator for that office.
    IRM coordinators designated within subordinate offices assist the IMD coordinator in overseeing the IMD/IRM program. IMD coordinators
    are listed on the SPDER intranet site at http://spder.web.irs.gov/imd/council/ .

1.11.1.6.8 
(09-04-2009)
Management Officials Supporting IMD/IRM Coordinators

  1. Management Officials may assist the IMD/IRM Coordinator in the management of the IMD/IRM program. Their duties may include
    but are not limited to the following:

    1. Ensuring information is correct in IMDs, including reviewing for changes in policy, procedures, delegations or organization

    2. Communicating and promoting the importance of the IRM in office business goals

    3. Complying with legal requirements to document operations and promote transparency to the public

    4. Developing internal procedures on managing instructions to staff and communicating them to staff

    5. Partnering with the division IMD coordinator

1.11.1.6.9 
(09-04-2009)
IMD Authors

  1. Authoring an IMD/IRM. When authoring an IRM/IMD, the author is responsible for:

    1. Following the IRM/IMD authoring rules and processes provided in:

      IRM Title
      1.11.1 IMD Program and Responsibilities
      1.11.2 IRM Process
      1.11.3 Policy Statements
      1.11.4 Delegation Orders
      1.11.5 Publishing Process
      1.11.9 Clearing IMDs
      1.11.10 Interim Guidance Process

    2. Ensuring the information in the IMD is current and accurate

    3. Contacting the IMD/IRM Coordinator for coordination and guidance. IMD coordinators are listed on the SPDER intranet site at
      http://spder.web.irs.gov/imd/council/ .

  2. IRM Authoring Tool. When creating or managing IRM content, the author is responsible for:

    1. Preparing IRM content using the IRM authoring tool (see IRM 1.11.2 for authoring instructions)

    2. Identifying and marking Official Use Only (OUO) text that is embedded in an IRM section

  3. Clearance. The IRM/IMD author is responsible for:

    1. Following procedures in IRM 1.11.9, Clearing IMDs

    2. Coordinating with all stakeholders and resolution of all stakeholder concerns

    3. Preparing an IMD clearance package and securing approval (clearing) of the IMD through affected organizations

  4. Publishing. The IRM/IMD author is responsible for following procedures in:

    1. IRM 1.11.5, Publishing IMDs, when preparing an IRM package for printing and distribution

    2. IRM 1.11.10, Interim Guidance Process, when determining publication requirements for interim guidance

  5. Performance of Duties. IRM authors should include these collateral responsibilities in their workplan or commitments to ensure that this work is
    appropriately evaluated as part of their performance appraisal.

  6. Contractors. Contractors developing IMD materials are subject to the same requirements as any other IMD originator/author. It is the responsibility
    of the contractor liaison to ensure that these guidelines and processes are followed.

Exhibit 1.11.1-1 
(09-04-2009)
Related Resources

(1) The following resources provide additional information and tools pertaining to procedures for the issuing and maintaining
IRM/IMD material:

Resource Location Description
Websites
SPDER Website: http://spder.web.irs.gov/ Provides IMD Community information and access to important memoranda relating to administration of the IMD program.

Provides access to training plans and information to strategically manage the IMD program.

ReferenceNet: Employees Tools/Services area on IRWeb home page at http://rnet.web.irs.gov/index1.htm Provides portal for core IRS policies, procedures, legal and tax research services, and other instructions to staff.
Core Repository of Published Products (CROPP): http://publish.no.irs.gov/catlg.html Contains the official IRM, including the electronic IRM files and graphics, used to deliver electronic and hardcopy IRM sections
to sites internal and external to IRS.

The CROPP contains both Portable Document Format (PDF) and Standard Generalized Markup Language (SGML) versions for each IRM
Section.

IRM Upload Tool http://caps-as.enterprise.irs.gov/irm/japple?PAGE=gov.irs.publish.irm.Upload The IRM Upload page is provided to support the submission of IRM packages for publishing and the submission of source files
used in the development of IRM graphics.
IRS Published Product Notification http://publish.no.irs.gov/catlg.html Any IRS employee may sign up to receive an email notifying them when a revised IRS published product is issued. This feature
is available from M&Ps Product Catalog Information page or the IRM Numerical Index for each individual IRM section, in the
box entitled, “Electronic Availability”
.
M&P IRM Program http://publish.no.irs.gov/pubsys/irm/irm.html Provides overview of M&P IRM program along with links to related IRM publishing and distribution tools.
Alternative Media Center – Authoring Resources http://amc.enterprise.irs.gov/resources.php Includes training links on how to write text equivalents of graphical content along with samples of Verbal Descriptive Narratives
(VDN).
Organizational IRM/IMD Websites http://spder.web.irs.gov/imd/resources/related_sites.asp Some organizations maintain their own IRM/IMD information pages.
Training
Self Study Courses and Classroom Training A complete list of IRM related training found on SPDER web site at http://spder.web.irs.gov/imd/training/ E-learning courses are available through Enterprise Learning Management System (ELMS) at http://elms.web.irs.gov
Skill Building Training Listing of scheduled topics found on SPDER web site at http://spder.web.irs.gov/imd/training/ Gives authors, coordinators, and reviewers opportunities each month to develop and improve skills.

SPDER presents topics on all aspects of the IMD process throughout the year. Training is presented through CENTRA sessions.

Contacts and Help
IMD Community Mailing List SPDER website at Subscribers receive email alerts on topics related to the IMD program.
SPDER IMD Team Members http://spder.web.irs.gov/ Contact information for members of SPDERs IMD Team.
Members of the IMD Oversight Council: SPDER website at http://spder.web.irs.gov/imd/council/ Includes IMD/IRM Coordinators, members of the SPDER IMD Team and M&P (IRM Team)
SPDER On-Site (SOS) Program Additional information available on SPDER website at http://spder.web.irs.gov/imd/coordinators/SPDEROnSite-SOS.ppt Assist IMD managers and/or their IMD team to solve problems and improve processes.

Increases awareness of challenges in the IMD program , and creates opportunities to address common problems across the agency.

M&P IRM Publishing Team Members http://publish.no.irs.gov/pubsys/irm/irmteam.html Contact information for members of M&Ps IRM Publishing Team.
SGML Help Desk http://xmlhelpdesk.irs.gov/ The SGML Help Desk provides answers to questions about SGML and the IRM authoring tool.
M&P National IMDDS Coordinators http://publish.no.irs.gov/distsys/imdds/imddteam.html Contact information for M&P National Internal Management Document Distribution System (IMDDS)
Other Related IRMs
IRM 1.11.2, IRM Process http://irm.web.irs.gov.asp?link=1.11.2 Provide procedures for issuance and maintenance of IRM material.
IRM 1.11.3, Policy Statements http://irm.web.irs.gov.asp?link=1.11.3 Provides procedures and instructions for issuing and maintaining servicewide policy statements.
IRM 1.11.4, Delegation Orders http://irm.web.irs.gov.asp?link=1.11.4 Provides procedures and instructions for issuing and maintaining delegation orders.
IRM 1.11.5, Publishing Process http://irm.web.irs.gov.asp?link=1.11.5 Provides procedures and instructions for publishing and distributing internal management documents (IMDs).
IRM 1.11.9, Clearing IMDs http://irm.web.irs.gov.asp?link=1.11.9 Provides procedures and instructions for clearance of IMDs.
IRM 1.11.10, Interim Guidance Process http://irm.web.irs.gov.asp?link=1.11.10 Provides guidelines and requirements for developing and issuing interim guidance for the Service

Exhibit 1.11.1-2 
(09-04-2009)
Glossary of Terms

The table below defines some key terms used in the IMD process:

Term Definition
Abstract A summary of a file or information posted on IRS.gov.
Affected Organizations Affected organizations are organizations or offices whose policies or procedures may be changed by the originators IMD procedures
and revisions. Affected organizations include the originators organization, the mandatory reviewers, and the other organizations/offices/functions
that are affected by the changes.
Authorizing Official An authorizing official is the person who gives the final okay to implement the procedures, guidelines or policy contained
in the originators IMD.
Background Information Background information is documentation on why the IMD changes were made, such as legislative, organizational, or management
decisions, including interim guidance and disposition of reviewer comments..
Business Rules Policies and procedures that describe the operation of a business in achieving its goals.
Catalog Number A unique 5-digit number plus one alpha character assigned by M&P (IRM Team).
Clearance An established, formal process that provides organizations affected by an IMD an opportunity to review, comment and approve
that IMD to ensure it is complete, correct and does not conflict with another policy, procedure or process.
Clearance Documentation Clearance documentation includes all substantive reviewer comments along with the originators response; background information
on why the revisions were made, such as legislative, organizational or management decisions, including interim guidance; and
all Forms 2061 signed by the affected organizations. These documents provide an audit trail of changes to IRMs that is required
for historical research.
Clearance Priority Clearance priority refers to the time frame (routine or expedite) allowed for the review and approval of an IRM.
Content Management Application (CMA) A content management application is a computer application used to post content on IRS.gov
Core Repository of Published Products (CROPP) A database that houses the official published IRM/LEM files. It is commonly referred to as simply the “core repository.”
Distribution The act of delivering the IRM to its users either in hardcopy (paper) or electronic format (PDF). This process is handled
by the printing contractor.
Distribution Pattern A distribution pattern is a listing of offices receiving the IRM, number of copies that will be sent to each office, and total
number of hard copies distributed.
Editorial Comments Editorial comments are grammatical and punctuation suggestions.
E-FOIA The Freedom of Information Act (FOIA), as amended in 1996 requires disclosure to the public in an electronic form. This provision
of the law requiring electronic disclosure is referred to as the Electronic Freedom of Information Act (E-FOIA).
E-FOIA CMA Coordinator A coordinator in each Division/Function who is assigned and responsible for uploading instructions to staff on the content
management application (CMA) program to post on the ERR on IRS.gov.
E-FOIA Decision Tool An “interactive”
flowchart that helps determine if “instructions to staff,”
including interim guidance, should be made available to the public.
Eight-digit Graphic File Naming Convention The eight-digit graphic file name consists of the IRM section’s five-digit catalog number followed by three unique alphanumeric
digits.
Electronic Publishing Website The Electronic Publishing website provides links to the official core repository of IRS products including the IRM, publishing
production time frames for IRMs, IRM Production information, FAQs, and other publishing information.
FOIA The Freedom of Information Act (FOIA) is a law that provides public access to agency records unless protected from disclosure
by an exemption.
Form 13709, Disclosure Checklist for Internal Management Documents and Training Materials Form 13709 is a checklist used to identify disclosure and OUO issues for review by the Office of Disclosure when clearing
an IMD.
Form 1767, Publishing Service Requisition Form 1767 is used to request the publishing, printing, and distribution of an IRM section.
Form 2061, Document Clearance Record Form 2061 is used to facilitate review and clearance of all Internal Management Documents (IMDs). This form serves as a control,
routing slip, and official record of review and clearance for all types of IMDs.
Form 2061A, IRM Package Checklist Form 2061A is a checklist used when forwarding an IRM publishing package. It ensures specific items are completed prior to
forwarding for printing and distribution.
Freedom of Information Act (FOIA) and E-FOIA The Freedom of Information Act (FOIA), 5 USC § 552, provides public access to agency records unless protected from disclosure
by an exemption or exclusion under 5 USC § 552(b). FOIA, 5 USC § 552(a)(2)(C) requires administrative staff manuals and instructions
to staff that affect a member of the public be available to the public. FOIA as amended in 1996 requires disclosure to the
public in an electronic form. This provision of the law requiring electronic disclosure is referred to as the Electronic Freedom
of Information Act (E-FOIA).
Generated Text Generated text is text that the IRM authoring tool automatically adds to an authors document. The Manual Transmittal template
automatically generates the header text for most of the required elements. When an author inserts tags for Effect on Other
Documents and the optional elements, the authoring software adds the headers as generated text. In the Manual Transmittal,
paragraph numbers are another form of generated text.
IMD Community All personnel responsible for Internal Management Documents in any capacity – Managers, IMD Coordinators, IRM Coordinators,
authors, reviewers, etc.
IMD Coordinator The IMD Coordinator is designated by a division/function executive to serve as a coordinator of internal management documents
for the entire organization. For a listing of IMD Coordinators, see the SPDER website’s IMD Council listing.
Instructions to Staff Instructions to staff are guidelines and procedures issued by program owners.
Interim Guidance A type of internal management document that conveys critical time sensitive instructions to staff; provides interim, temporary
or emergency guidance or procedures; requires immediate dissemination to employees; and is in effect fro less than one year
from the issue date.
Internal Management Document (IMD) Official communications that designate authorities and delineate instructions to staff for IRS officials and employees. See IRM 1.11.1.2.1 for the specific types of IMDs.
Internal Management Documents Distribution System (IMDDS) Internal Management Documents Distribution System controls and manages the distribution of internal management documents of
the Service.
Internal Revenue Manual (IRM) The Internal Revenue Manual (IRM) is the primary source of official IRS policies, procedures, guidelines, and delegations.
The IRM contains information available to the public and Official Use Only (OUO) information that may be published as separate
Law Enforcement Manuals (LEMs) or as embedded OUO.
IRM Authoring Tool The tool used by IRM authors to create and maintain IRM content.
IRM Clearance Package The IRM clearance package is an organized packet of documents presented in a designated order to clear/obtain approval of
IRM content with the identified reviewers listed on Form 2061.
IRM Coordinator The IRM Coordinator is an individual designated by a division/function within each office to serve as liaison between the
authors and the division/functional IMD Coordinator and provide support to the IMD Coordinator and IRM authors.
IRM Decision Tool An “interactive”
flowchart to help determine if the information is instructions to staff and should be incorporated into the IRM.
IRM Publishing Package The IRM publishing package is an organized packet of documents presented in a designated order and used to request publication
of an IRM.
IRM Section A stand alone unit of the Internal Revenue Manual that covers a single topic or substantive matter about a program, process
or activity.
IRS Historical Research Library The IRS Historical Research Library is a repository of IRS organizational history, IRMs from inception in 1952, including
background and clearance information, both in electronic and paper format.
Law Enforcement Manual (LEM) IRMs with security information of an instructional or procedural nature that if released would hinder the law enforcement
process with respect to one or more categories of individuals.
Specialized Reviewers Specialized reviewers are identified as organizations or offices required to review an IRM when the content involves specific
issues such as tax law, legal impact, OUO, rights or duties of taxpayers, changes to working conditions or job duties, or
a toll-free number.
Manual Transmittal A transmittal page that provides information on procedural and organizational changes made when an IRM section is published.
National Distribution Center (NDC) A central location for fulfilling orders and distributing published products to IRS internal and external customers.
National IMDDS Coordinators National Internal Management Documents Distribution System (IMDDS) Coordinators administer the distribution system for internal
management documents and are the key contacts for IRM distribution.
Official IRM File The electronic IRM file and graphics stored in the Core Repository of Published Products (CROPP).
Order Point Number (OPN) An Order Point Number is an unique nine-digit number that identifies an individual office for distribution and receipt of
an IRS published product.
Official Use Only (OUO) OUO is a designation for materials used to protect information of an instructional or procedural nature, whose release would
hinder the law enforcement process with respect to one or more categories of persons. See IRM 11.3.12, Classification of Documents.
Originator The originator is usually the IMD author. This person is the key contact to address any technical questions about content
that occur during the clearance process.
PDF or TIFF PDF and TIFF are computer file formats, which are used to create IRM graphics. Portable Document Format (PDF) is the Adobe
Acrobat file format. Tagged Image File Format (TIFF) is a file format used to contain bit-mapped images.
Program Owner The organization/office responsible for establishing the program policy, process and procedures necessary to implement and
manage a program area for the Service.
Publish To prepare and issue printed and electronic material (the IRM) for distribution to employees, vendors and other users. The
official IRM is “published”
by a printing contractor who creates the final version and packages the material for distribution.
Redacted Version A redacted version of an IMD is a version of a document where OUO content is removed when released to the public. The redacted
version commonly is referred to as a sanitized version.
Section 508 Section 508 of the Rehabilitation Act (29 USC 794d), as amended by the Workforce Investment Act of 1998 (P.L. 105-220), requires
Federal agencies to make their electronic and information technology accessible to people with disabilities.
Sequential Clearance Sequential clearance is the process of reviewing the IRM in the order of the names on Form 2061. This method is used when
one reviewer’s comments might affect another’s, to control the order of the review of the IRM, or to follow an established
organizational hierarchy.
Simultaneous Clearance Simultaneous clearance is the process of allowing multiple offices to review the IMD at the same time. This clearance method
is used when the comments of one identified reviewer is not dependent upon the clearance of another reviewer.
Standard Generalized Markup Language (SGML) or Extensible Markup Language (XML) The content markup language used in the IRM authoring tool that identifies the content type, and, prescribes and enforces
the required structure of the IRM format.
Substantive Comments Substantive comments are non-editorial in nature and reflect technical, important recommendations that have considerable impact
on the content. The effect on the content is major, as the reviewer disagrees with the procedure, process, or statement.
Verbal Descriptive Narrative (VDN) A textual description of a graphic which allows the disabled to read the graphical content.

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