Recently approved policy statements

현재 선택하신 언어로는 번역이 제공되지 않음으로 이 페이지는 한국어로 번역되어 있지 않습니다. 귀하의 언어로 도움을 받으십시오.

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.

Page Last Reviewed or Updated: 06-Nov-2024

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Recently approved policy statements

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

Recently approved policy statements

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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