Announcements

Announcements “. . . alert taxpayers to a variety of information but do not have the formality of notices, revenue rulings, or revenue procedures. They constitute authority for avoiding the substantial understatement penalty” [under I.R.C. § 6662]. Gail Richmond, Federal Tax Research: Guide to Materials and Techniques, p. 95 (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.

Overview

An announcement is a public pronouncement that has only immediate or short-term value. For example, announcements can be used to summarize the law or regulations without making any substantive interpretation; to state what regulations will say when they are certain to be published in the immediate future; or to notify taxpayers of the existence of an approaching deadline.
Access IRS Announcements

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
Other Sources for IRS Announcements

Other IRS Announcements are not yet available on TaxAlmanac, but can be found on the following external site(s):

IRS early drop scan for “a-XX-YY” where XX is the last two digits of the year.