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Section 8. Servicewide Electronic Research Program (SERP)›1.11.8 Servicewide Electronic Research Program (SERP)

Section 508 Compliant Content

Internal Revenue Manual Part 1. Organization, Finance, and Management · 2026-10-03 edition · updated 2026-10-04 · United States

Content hosted on SERP is compliant with Section 508 (e.g., IRMs, alerts, job aids, etc.) and ensures information on the SERP website is accessible to people with disabilities.

All content submitted to SERP for posting to the SERP website must meet Section 508 compliance requirements before submitting to SERP.

To ensure Section 508 compliance and optimal usability, SERP determines the final format of submitted content. If it is determined the content is better in an alternative format (i.e., html page), SERP takes the responsibility of programming the content not the submitter. SERP makes every effort to ensure the content is presented in its most usable form for the SERP platform.

Tables within an IRM must have a header row with no embedded (sub-) headers, columns or rows and cannot have merged or split cells.

508 compliant graphics (including images and/or screen captures) require a text alternative that serves the same purpose. Graphics should include an alternative text (line-by-line text). Line-by-line text may be used in lieu of graphics. See Exhibit 1.11.8-1 through Exhibit 1.11.8-6 for examples of compliant alternative text.

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