Communications and Liaison - Part 11
IRM 11.3.3 – Interim Guidance on Consent Acceptance Period - Reissued
Government Liaison and Disclosure reissued a memo to its Area Managers and Disclosure Managers on March 24, 2011 supplementing IRM 11.3.3. The memo provides guidance regarding a change in the acceptance period for taxpayer disclosure consents. The memo expires October 1, 2011.
IRM 11.3.28 - Interim guidance on Ex Parte Court Orders (I.R.C. §6103(i)(1))
PGLD’s Disclosure office issued a memorandum to employees supplementing IRM 11.3.28. The memo consolidates existing procedures and transmits interim guidance to Disclosure employees for processing ex parte court orders to ensure quality and consistency nationwide. The guidance is effective on July 9, 2012.
IRM 11.3.28 Interim Guidance on Mutual Legal Assistance Treaty (MLAT) Cases
Governmental Liaison & Disclosure issued a memorandum to employees on December 14, 2012 supplementing IRM 11.3.28. The memo provides guidance on processing Mutual Legal Assistance Treaty (MLAT) requests. The guidance is effective on December 14, 2012.
IRM 11.3.9.2 – Responsibilities
An interim procedural update effective 04/18/2011 was issued to revise IRM 11.3.9.2 regarding Mailing Instructions to Send F4506-A to Inspect Exempt Organization Documents at an IRS Office.
IRM 11.3.9 – Interim Guidance on Inspection of Exempt and Political Organization (EO) Documents Covered by Internal Revenue Code (IRC) Section 6104
Government Liaison and Disclosure issued a memo to its Area & Disclosure Managers, W&I Managers, and TE/GE EO Managers supplementing IRM 11.3.9. It provides guidance on where to mail requests for inspection of an EO return, report, notice or an exemption application. The memo expires April 12, 2012
IRM 11.4.1 - Interim Guidance on the Governmental Liaison Initiative (GLIDe)
The GLIDe is a new tool developed for GL headquarters and field staff to assist them in facilitating the development of proposed GL initiatives involving federal, state and local government agencies. It provides a simple and easy-to-use process for ensuring all significant issues are considered.
All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
