af870f0e_al_Management_Documents__IMDs___Then_send_the_IRM_to_
[When material contains:] Changes to any sections in the following IRM parts: Part 1 – Organization, Finance, and Management Part 3 – Submission Processing Part 4 – Examining Process Part 5 – Collecting Process Part 7 – Rulings and Agreements Part 8 – Appeals Part 20 – Penalty and Interest Part 21 – Customer Account Services Part 22 – Taxpayer Education and Assistance Part 25 – Special Topics Exception: See special handling of SERP IPUs in IRM 1.11.10.7.1, Clearance and Approval of SERP IPUs. [Then send the IRM to:] 
Taxpayer Advocate Service via email to *TAS IMD SPOC
Internal Revenue Manual - 1.11.9 Clearing and Approving Internal Management Documents (IMDs)
Then send the IRM to: