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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 4-120 Policy Regarding Requests for the Content of Email Communications under the Electronic Communications Privacy Act and the Stored Communications Act
Policy Regarding Requests for the Content of Email Communications under the Electronic Communications Privacy Act and the Stored Communications Act.

Page Last Reviewed or Updated: 09-Apr-2014