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Part 1. Organization, Finance, and ManagementChapter 2. Servicewide Policies and Authorities

1.2.20. Policy Statements for Penalties and Interest Activities


1.2.20. Policy Statements for Penalties and Interest Activities

1.2.20 Policy Statements for Penalties and Interest Activities

Manual Transmittal

July 15, 2019

Purpose

(1) This obsoletes IRM 1.2.20, Servicewide Policies and Authorities, Policy Statements for Penalties and Interest Activities.

Material Changes

(1) The material in IRM 1.2.20 has been moved to IRM 1.2.1.12, Servicewide Policies and Authorities, Policy Statements for Penalties and Interest Activities. All Policy Statements contained in IRM 1.2.10 through IRM 1.2.25 were consolidated and moved to IRM 1.2.1, Servicewide Policy Statements.

Effect on Other Documents

IRM 1.2.20, Policy Statements for Penalties and Interest Activities dated November 8, 2012 is obsolete as of August 1, 2019.

Audience

All Divisions and Functions

Effective Date

(08-01-2019)

James R. Bolling,
Director, Servicewide Policy, Directives and Electronic Resources
Research, Applied Analytics and Statistics

Introduction to Penalties and Interest related Policy Statements

(1) Introduction to Penalties and Interest related Policy Statements.

This data was captured by Tax Analysts from the IRS website on December 03, 2023.
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