Recently Approved Policy Statements

 

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.

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.

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 for incorporation into IRM 1.2.1. Effective 10/24/2023.

New Policy Statement 25-4, Gender-Inclusive Language, for incorporation into IRM 1.2.1. Effective September 13, 2023.