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 PDF Revision to Policy Statement 5-34 (Rev. 1), effective March 11, 2024, for incorporation into IRM 1.2.1.