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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
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.17 where the guidance has been incorporated. This link will be removed on 5/21/2015.

Policy Statement 25-2 Assisting taxpayers who report they are victims of preparer misconduct
New Policy Statement 25-2, Assisting taxpayers who report they are victims of preparer misconduct.

Page Last Reviewed or Updated: 22-Apr-2015