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IRM PROCEDURAL UPDATED ATE: 05/25/2018 NUMBER: sbse0505180861 SUBJECT: User Fee Changes Resulting From the Bipartisan Budget Act of 2018 AFFECTED IRM(s)/SUBSECTION(s): 5.19.1 CHANGE(s):IRM 5.19.1.6.4.6,
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Interim irm procedural update is a document that outlines any changes or updates to the procedures outlined in the Internal Revenue Manual (IRM) that need to be implemented temporarily.
IRS employees or entities authorized to make changes to the IRM procedures are required to file interim irm procedural update.
Interim irm procedural update can be filled out by detailing the specific changes or updates to the IRM procedures, along with any necessary justifications or explanations.
The purpose of interim irm procedural update is to ensure that any temporary changes or updates to the IRM procedures are effectively communicated and implemented.
Interim irm procedural update must include details of the specific changes or updates to the IRM procedures, along with any relevant explanations or justifications.
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