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 PDF Policy Statement 4-83 (Rev.1), The IRS Independent Office of Appeals (Appeals) privileges granted where estimated tax penalty is not agreed. Effective 12/20/2023. Policy Statement 8-47 (Rev.1), Consideration to be given to offers of settlement PDF Revision to Policy Statement 8-47, Consideration to be given to offers of settlement, for incorporation into IRM 1.2.1. Effective 11/9/2023. Policy Statement 8-48 (Rev. 2), Split-Issue and Specific Dollar Settlements PermittedUnder Certain Circumstances PDF Revision to Policy Statement 8-48 (Rev.1), Split-Issue and Specific Dollar Settlements Permitted Under Certain Circumstances for incorporation into IRM 1.2.1. Effective date 10/16/2023. Policy Statement 10-2 (New), Privacy First: Protecting Privacy and Safeguarding Confidential Tax Information PDF Policy Statement 10-2 (New), Privacy First: Protecting Privacy and Safeguarding Confidential Tax Information for incorporation into IRM 1.2.1. Effective 10/24/2023. Policy Statement 25-4 (New), Gender-Inclusive Language PDF New Policy Statement 25-4, Gender-Inclusive Language, for incorporation into IRM 1.2.1. Effective September 13, 2023.