Recently Approved Policy Statements
Policy Statement 1-230 Diversity and Inclusion
IRS policy statement on diversity and inclusion.
Policy Statement P-3-5 (formerly P-2-11) – An unsigned tax return is not a valid tax return and will not be accepted by the Service for processing
Unsigned income tax returns will not be accepted for processing; delinquency penalty generally will not be imposed on timely filed unsigned income tax returns
IRM 1.2.1 - Policies of the Internal Revenue Service
The link above provides guidance on all current, published, Policy Statements. Specific Policy Statements may be accessed via IRM 1.2.10 through 1.2.25.
Page Last Reviewed or Updated: 2012-12-13
