Recently Approved Policy Statements | |
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Policy Statement P-1-37 (New) – Alternative Dispute Resolution for Equal Employment Opportunity Claims The IRS is committed to early and voluntary resolution of claims of employment discrimination and to foster a harmonious and productive working environment. Policy Statement P-3-5 (formerly P-2-11) – An unsigned tax return is not a valid tax return and will not be accepted by the Service for processing Unsigned income tax returns will not be accepted for processing; delinquency penalty generally will not be imposed on timely filed unsigned income tax returns Policy Statement P-5-39, Reimbursement of Bank Taxpayers who incur bank charges as a result of an erroneous levy or Direct Debit Installment Agreement processing error on the part of the IRS can file a claim for reimbursement of those expenses. IRM 1.2.1 - Policies of the Internal Revenue Service There are currently no interim, unpublished, Internal Revenue Policy Statements available; the link above provides guidance on all current, published, Policy Statements. Specific Policy Statements may be accessed via IRM 1.2.10 through 1.2.25. |
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Page Last Reviewed or Updated: September 06, 2011







