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Recently Approved Policy Statements

IRM 1.2.1 - Policies of the Internal Revenue Service
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.

Policy Statement 8-2 (Rev. 1), New issues not to be raised by Appeals
Revision of Policy Statement 8-2, New issues not to be raised by Appeals.

Page Last Reviewed or Updated: 21-Aug-2014