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This IRM contains the Policy Statements which relate to Security, Privacy and Assurance Activities. Each Policy Statement
is now categorized by the process to which it belongs. Distribution of the IRM should be to all persons having a need for
any of the Policy Statements. The fact that Policy Statements apply to all Service personnel involved in the type of program,
activity, function, or work process covered by them remains unchanged.

An initiative is underway to completely overhaul the Commissioners Policies. Some of them exceed 40 years old and due to
changes in IRS climate and technological advancements, no longer serve their original intended purpose. The Office of the
Chief Counsel and the Office of Servicewide Policy, Directives, and Electronic Research (SPDER) are working with the division
and functional owners of the policy statements to determine which ones are still current, which ones should be cancelled,
and which ones need revision.

Any Policy Statement approved after this revision of IRM 1.2.25 is posted to IRS.gov and can be accessed through the ReferenceNet
web site under the Instructions to Staff tab at the top and then to “Servicewide Policy Statements.”
They will remain on the web until the next revision is made to this IRM. The address is http://rnet.web.irs.gov/index.htm.

Policy Statement P-10-1 was formerly P-25-1. The number had changed to place it within the correct business process. The Policy
Statement has not changed and therefore contains its original approved date.

Assisting taxpayers who report they are victims of identify theft

The Internal Revenue Service shall take the necessary steps to provide assistance to victims of identity theft within the
scope of their official duties. Where appropriate, the Internal Revenue Service shall encourage victims to report instances
of identity theft to other Federal agencies. The Internal Revenue Service recognizes the need for consistency across its functions
to ensure the timely resolution of taxpayer account issues stemming from the identity theft. In addition, identity theft victims
shall be advised of the impact, if any, on their future filing requirements.

Appropriate Federal agencies to report instances of identity theft may include the Federal Trade Commission (1-877-438-4338
or http://www.ftc.gov/) and the Social Security Administration (1-800-772- 1213 or http://www.ssa.gov/ ).