Notices

Overview

A notice is a public pronouncement that may contain guidance that involves substantive interpretations of the Internal Revenue Code or other provisions of the law. For example, notices can be used to relate what regulations will say in situations where the regulations may not be published in the immediate future.

“The IRS issues notices . . . to provide guidance before revenue rulings and regulations are available.” Gail Richmond, Federal Tax Research: Guide to Materials and Techniques, p. 94 (5th ed. 1997)(Foundation Press). “[Notices and Announcements] may . . . contain substantive guidance regarding the tax laws or contain guidance to taxpayers of a procedural nature. Generally, Notices and Announcements are used when expeditious guidance is needed. Since Notices and Announcements that contain substantive or procedural guidance are intended to be relied on by taxpayers, they are the equivalent of revenue rulings and revenue procedures . . . .” Rev. Rul. 87-138, 1987-2 C.B. 287. “. . . [N]otices and announcements . . . will constitute authority for purposes of the substantial understatement portion of the accuracy-related penalty . . . .” Notice 90-20, 1990-1 C.B. 328.

Access IRS Notices

1990s 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999
2000s 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
2010s 2010 2011 2012 2013 2014 2015 2016

Other Sources for IRS Notices

• IRS pdf document listing at irs.gov (alpha listing; scroll down to where the filenames begin with n)
• IRS early drop at irs.gov (for more recent, and some of the older, notices)