This page contains Policy Statements that are in effect but have not yet been published in the Internal Revenue Manual (IRM). (For published Policy Statements, see IRM 1.2.1) Policy Statement 4-83 (Rev.1), The IRS Independent Office of Appeals (Appeals) privileges granted where estimated tax penalty is not agreed This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.1 where the guidance has been incorporated. This link will be removed on 4/22/2024. Policy Statement 8-47 (Rev.1), Consideration to be given to offers of settlement This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.1 where the guidance has been incorporated. This link will be removed on 4/22/2024. Policy Statement 8-48 (Rev. 2), Split-Issue and Specific Dollar Settlements Permitted Under Certain Circumstances This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.1 where the guidance has been incorporated. This link will be removed on 4/22/2024. Policy Statement 10-2 (New), Privacy First: Protecting Privacy and Safeguarding Confidential Tax Information This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.1 where the guidance has been incorporated. This link will be removed on 4/22/2024. Policy Statement 25-4 (New), Gender-Inclusive Language This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.1 where the guidance has been incorporated. This link will be removed on 4/22/2024.
Policy Statement 4-83 (Rev.1), The IRS Independent Office of Appeals (Appeals) privileges granted where estimated tax penalty is not agreed This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.1 where the guidance has been incorporated. This link will be removed on 4/22/2024.
Policy Statement 8-47 (Rev.1), Consideration to be given to offers of settlement This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.1 where the guidance has been incorporated. This link will be removed on 4/22/2024.
Policy Statement 8-48 (Rev. 2), Split-Issue and Specific Dollar Settlements Permitted Under Certain Circumstances This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.1 where the guidance has been incorporated. This link will be removed on 4/22/2024.
Policy Statement 10-2 (New), Privacy First: Protecting Privacy and Safeguarding Confidential Tax Information This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.1 where the guidance has been incorporated. This link will be removed on 4/22/2024.
Policy Statement 25-4 (New), Gender-Inclusive Language This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.1 where the guidance has been incorporated. This link will be removed on 4/22/2024.
