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Official Use Only (OUO) Classification of Training Materials

Internal Revenue Manual Part 6. Human Resources Management · 2026-10-03 edition · updated 2026-10-04 · United States

All IRS training materials are available to the public under the Freedom of Information Act (FOIA). Materials designated “Officially Use Only” must be redacted from any publicly available version. See IRM 11.3.12.3.4 , Designation of Documents, Training Material, for instructions on designating OUO in training materials. For courses delivered electronically, a similar statement should appear on the first page of the course. See IRM 11.3.12.6.3

If course material is to be withheld from the public, designate the material as “Official Use Only” and send to PGLD for review and concurrence per instructions found in IRM 11.3.12. See the table in paragraph (10) in IRM 6.410.1.3.10 above for instructions on sending materials to PGLD for review. CI will follow separate internal procedures in a memo of understanding, jointly developed with Counsel.

Laws and policies relating to disclosure issues may change over time and the sensitivity of content designated OUO may also change. For these reasons, send training materials containing proposed OUO to PGLD per IRM 11.3.12 guidelines even if the content designated as OUO has not changed.

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▸Contents — Internal Revenue Manual Part 6. Human Resources Management
Internal Revenue Manual Part 6. Human Resources Management

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