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.