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 5-34 (Rev. 1), Collection enforced through seizure and sale of the assets occurs only after thorough consideration of all factors and of alternative collection methods 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 9/18/2024.
Policy Statement 5-34 (Rev. 1), Collection enforced through seizure and sale of the assets occurs only after thorough consideration of all factors and of alternative collection methods 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 9/18/2024.
