Tag Archives: IR

IRS Documents

IRS Documents

Officially Published IRS Documents

The Internal Revenue Bulletin/Cumulative Bulletin

The IRS produces many documents, most of which are published in the weekly Internal Revenue Bulletin (IRB). The IRB has four main parts: the Code (which includes revenue rulings, final regulations, and Supreme Court tax decisions relating to the provisions of the IRC); Treaties and Tax Legislation (which includes treaties, tax legislation, and committee reports); Administrative, Procedural, and Miscellaneous (which includes notices and revenue procedures); and Items of General Interest (which includes notices of proposed rulemakings and announcements). The IRB also publishes notices of IRS acquiescence or nonacquiescence of judicial decisions against the government. All of these types of documents have been discussed in previous sections of this guide or will be described below. The IRB is later compiled into the Cumulative Bulletin which is published twice per year. Click on the following link for information on locating and citing the IRB and the Cumulative Bulletin.

Revenue Rulings

Revenue Rulings are official interpretations of the Internal Revenue Code and Treasury Regulations, issued by the Internal Revenue Service (IRS) in response to a taxpayer’s request for clarification of the law. If the IRS decides that a ruling, an application of law to a certain set of facts, is of general interest, it will publish it in the IRB as a Revenue Ruling. If the ruling is not of general interest the IRS will issue a Private Letter Ruling, discussed in more detail below. Revenue Rulings have modest weight and can be relied on by a taxpayer whose factual situation is substantially similar to that described in a Revenue Ruling. Revenue Rulings, however, are not as authoritative as a Treasury Regulation, and, therefore, a conflicting Regulation trumps a Revenue Ruling. Revenue Rulings can be revoked, modified or become obsolete with the issuance of a future Revenue Ruling or Treasury Decision.

Revenue Rulings contain several segments including: Purpose, Issue, Facts, Law and Analysis, Civil and Criminal Penalties, Holding and Drafting Information. Revenue Rulings are numbered with a two-part numbering system; the first number corresponds to the year and the second to the number of that ruling for that year in order of publication. Before 1953, Revenue Rulings had many different names including: Appeals and Review Memoranda, General Counsel’s Memoranda, Internal Revenue Mimeograph, Income Tax Unit Ruling, Law Opinion, and Office Decision. These can only be found in the Cumulative Bulletin. Click on the following link for information on locating and citing Revenue Rulings.

Revenue Procedures and Procedural Rules

Revenue Procedures and Procedural Rules are the official statements of the IRS on its internal practices and procedures. The Revenue Procedures are added to the Procedural Rules in 26 CFR Part 601. They are available in the IRB, the CB, in Westlaw, and in Lexis. CCH’s Standard Federal Tax Reporter contains annotations to Revenue Procedures in its compilation volumes following each IRC section. CCH’s online product, CCH Tax Research NetWork, contains the text of Revenue Procedures in the Federal Tab in the “Rulings & Other Docs.” section under Primary Sources. RIA’s United States Tax Reporter contains annotations to Revenue Procedures in its compilation volumes following each IRC section. RIA’s online product, RIA Checkpoint, contains the text of Revenue Procedures, which can be accessed via the “Rulings/IRB” section on the left side of the screen under Find By Citation, or by searching in the “IRS Rulings and Releases” database under the Primary Source Materials heading.

Click on the following link for information on citing Revenue Procedures and Procedural Rules.

Notices of Acquiescence or Nonacquiescence

These notices are important because they reveal whether the IRS will continue to litigate an issue it has lost in a judicial proceeding. An acquiescence describes why the IRS will not appeal and a nonacquiescence describes the reasons the IRS will appeal a judicial decision favorable to a taxpayer. Until 1993, the IRS issued the notices only for Tax Court Regular decisions, but now the IRS issues these notices for all trial and circuit courts. They are only available from 1981 forward and cannot be cited as precedent.

They are available in the IRB, the CB, in Lexis (FEDTAX;CB database contained acquiescence and nonacquiescence tables), in Westlaw, in CCH’s Standard Federal Tax Reporter in the Rulings Section, and in RIA’s United States Tax Reporter in the IRS Rulings volume. In addition, citators indicate the existence of an acquiescence or nonacquiescence with a notation of A, Acq., N, or Nonacq. next to the case citation. Click on the following link for more information on locating these print citators.

Publicly Released IRS Documents

The documents discussed below are helpful in determining the IRS’ position on certain issues. The documents do not have precedential value and, therefore, should not generally be cited in court documents. Some of the documents may, however, constitute authority for avoiding the substantial underpayment penalty.

Private Letter Rulings

Private Letter Rulings (also known as Letter Rulings) are written by the national office of the IRS in response to taxpayer questions seeking guidance concerning the tax consequences of future transactions. They are only binding on the taxpayer to whom they are specifically addressed, and only he can rely on that ruling. They are not officially published and lack precedential value. Therefore, other taxpayers cannot cite to them. If the issue could affect many other taxpayers, the IRS may issue a Private Letter Ruling as a Revenue Ruling. Click on the following link for information on locating and citing Private Letter Rulings. Click on the following link for information on locating and citing Revenue Rulings.

Determination Letters

Determination Letters are similar to Private Letter Rulings, but they are issued by local offices of the IRS rather than the national office. They describe how tax law applies to a completed transaction. Local offices will only write Determination Letters if clear precedent and well-established rules apply to a transaction. If there is no clear precedent, the national office will handle the inquiry. Determination Letters are not published in the IRB; they are available in the BNA´ Daily Tax Report, Tax Notes (see about Tax Notes here), in Lexis, and in CCH’s (IRS Letter Rulings Reporter).

Technical Advice Memoranda

The national office of the IRS issues Technical Advice Memoranda (TAM) to local offices of the IRS to promote the consistent application of law to completed taxpayer transactions. TAMs are specific to a taxpayer and are usually written in connection with an audit or claim for refund. Although taxpayers can request that an issue be submitted to the national office, the local offices of the IRS decide whether or not to request a TAM from the national office. Like a judicial opinion, TAMs usually contain a restatement of the facts and discussions of precedent, reasoning and conclusions specific to the request. TAMs are not officially published. Click on the following link for information on locating and citing Technical Advice Memoranda (TAMs).

General Counsel Memoranda

The Office of the Chief Counsel of the IRS issues General Counsel Memoranda (GCM) in response to requests for advice from IRS personnel. They generally answer questions relating to Technical Advice Memoranda, Private Letter Rulings, and Revenue Rulings and provide the reasoning and authority used and relied on in those documents. GCMs are numbered sequentially from the original date of publication. Click on the following link for information on locating and citing General Counsel Memoranda (GCMs).

Actions on Decisions

Actions on Decisions (AODs) are legal memoranda prepared by IRS tax litigation attorneys when the IRS loses a case. AODs provide two recommendations: 1) whether to appeal or not appeal an adverse decision and why and 2) whether to acquiesce or not acquiesce and why. This distinction is important because the IRS may decide not to appeal a specific decision at the same time that it decides not to acquiesce and to continue litigating the same issue in future cases. AODs are numbered sequentially by year. Click on the following link for information on locating Actions on Decisions (AODs).

IRS Publications

IRS Publications

General Information

  • Publications – How to Order
  • Publications by Date

List of IRS Publications

Publication 1 – Your Rights as a Taxpayer
Publication 3 – Armed Forces’ Tax Guide
Publication 5 – Your Appeal Rights and How To Prepare a Protest If You Don’t Agree
Publication 15 – Employer’s Tax Guide
Publication 15-A – Employer’s Supplemental Tax Guide (Supplement to Publication 15 (Circular E), Employer’s Tax Guide)
Publication 15-B – Employer’s Tax Guide to Fringe Benefits For Benefits Provided
Publication 17 – Your Federal Income Tax
Publication 51 – (Circular A), Agricultural Employer’s Tax Guide
Publication 54 – Tax Guide for U.S. Citizens and Resident Aliens Abroad
Publication 78 – Cumulative List of Organizations described in Section 170(c) of the Internal Revenue Code of 1986
Publication 80 – Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands
Publication 216 – Conference and Practice Requirements
Publication 225 – Farmer’s Tax Guide
Publication 334 – Tax Guide for Small Business
Publication 378 – Fuel Tax Credits and Refunds
Publication 463 – Travel, Entertainment, Gift, and Car Expenses
Publication 470 – Limited Practice Without Enrollment
Publication 501 – Exemptions, Standard Deduction, and Filing Information
Publication 502 – Medical and Dental Expenses
Publication 503 – Child and Dependent Care Expenses
Publication 504 – Divorced or Separated Individuals
Publication 505 – Tax Withholding and Estimated Tax
Publication 509 – Tax Calendars
Publication 510 – Excise Taxes (Including Fuel Tax Credits and Refunds)
Publication 514 – Foreign Tax Credit for Individuals
Publication 515 – Withholding of Tax on Nonresident Aliens and Foreign Entities
Publication 517 – Social Security and Other Information for Members of the Clergy and Religious Workers
Publication 519 – U.S. Tax Guide for Aliens
Publication 521 – Moving Expenses
Publication 523 – Selling Your Home
Publication 524 – Credit for the Elderly or Disabled
Publication 525 – Taxable and Nontaxable Income
Publication 526 – Charitable Contributions
Publication 527 – Residential Rental Property
Publication 529 – Miscellaneous Deductions
Publication 530 – Tax Information for First-time Homeowners
Publication 531 – Reporting Tip Income
Publication 534 – Depreciating Property Placed in Service Before 1987
Publication 535 – Business Expenses
Publication 536 – Net Operating Losses
Publication 537 – Installment Sales
Publication 538 – Accounting Periods and Methods
Publication 541 – Tax Information on Partnerships
Publication 542 – Tax Information on Corporations
Publication 544 – Sales and Other Dispositions of Assets
Publication 547 – Casualties, Disasters, and Thefts
Publication 550 – Investment Income and Expenses
Publication 551 – Basis of Assets
Publication 552 – Recordkeeping for Individuals
Publication 553 – Highlights of Tax Changes
Publication 555 – Community Property
Publication 556 – Examination of Returns, Appeal Rights, and Claims for Refund
Publication 557 – Tax-Exempt Status for Your Organization
Publication 559 – Survivors, Executors, and Administrators
Publication 560 – Retirement Plans for Small Business
Publication 561 – Determining the Value of Donated Property
Publication 564 – Mutual Fund Distributions
Publication 570 – Tax Guide for Individuals with Income from U.S. Possessions
Publication 571 – Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations
Publication 575 – Pension and Annuity Income
Publication 583 – Starting a Business and Keeping Records
Publication 584 – Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property)
Publication 584-B – Business Casualty, Disaster, and Theft Loss Workbook
Publication 587 – Business Use of Your Home
Publication 590 – Individual Retirement Arrangements (IRAs)
Publication 594 – The IRS Collection Process
Publication 595 – Capital Construction Fund for Commercial Fishermen
Publication 596 – Earned Income Credit (EIC)
Publication 598 – Tax on Unrelated Business Income of Exempt Organizations
Publication 600 – Optional Sales Tax Tables
Publication 721 – Tax Guide to U.S. Civil Service Retirement Benefits
Publication 733 – Rewards for Information Provided by Individuals to the IRS
Publication 901 – U.S. Tax Treaties
Publication 907 – Tax Highlights for Persons with Disabilities
Publication 908 – Bankruptcy Tax Guide
Publication 910 – IRS Guide to Free Tax Services
Publication 915 – Social Security and Equivalent Railroad Retirement Benefits
Publication 917 – Business Use of a Car (1995)
Publication 919 – How Do I Adjust My Tax Withholding?
Publication 925 – Passive Activity and At-Risk Rules
Publication 926 – Household Employer’s Tax Guide
Publication 929 – Tax Rules for Children and Dependents
Publication 936 – Home Mortgage Interest Deduction
Publication 939 – General Rule for Pensions and Annuities
Publication 946 – How To Depreciate Property
Publication 947 – Practice Before the IRS and Power of Attorney
Publication 950 – Introduction to Estate and Gift Taxes
Publication 954 – Tax Incentives for Distressed Communities
Publication 966 – The Secure Way to Pay Your Federal Taxes
Publication 967 – The IRS Will Figure Your Tax
Publication 969 – Health Savings Accounts and Other Tax-Favored Health Plans
Publication 970 – Tax Benefits for Education
Publication 971 – Innocent Spouse Relief (And Separation of Liability and Equitable Relief)
Publication 972 – Child Tax Credit
Publication 1053 – Corporation Source Book
Publication 1141 – General Rules and Specifications for Substitute Forms W–2 and W–3
Publication 1167 – General Rules and Specifications for Substitute Forms and Schedules
Publication 1212 – List of Original Issue Discount Instruments
Publication 1345 – Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns
Publication 1346 – Electronic Return File Specifications for Individual Tax Returns
Publication 1391 – Deductibility of Payments Made to Charities Conducting Fund-Raising Events
Publication 1437 – Procedures for the 1041 e-file Program
Publication 1438 – File Specifications, Validation Criteria, and Record Layouts for the 1041 e-file Program
Publication 1457 – Actuarial Values – Book Aleph
Publication 1458 – Actuarial Values – Book Beth
Publication 1459 – Actuarial Values – Book Gimel
Publication 1460 – Highlights of Tax Relief Provided to Taxpayers in Response to Hurricanes Katrina, Rita, and Wilma
Publication 1518 – 2006 Tax Calendar for Small Business and Self-Employed
Publication 1524 – Procedures for the 1065 e-file Program
Publication 1525 – File Specifications, Validation Criteria, and Record Layouts for the 1065 e-file Program
Publication 1542 – Per Diem Rates (For Travel Within the United States)
Publication 1544 – Reporting Cash Payments of Over $10,000 (Received in a Trade or Business)
Publication 1546 – Taxpayer Advocate Service
Publication 1614 – Large print tax forms
Publication 1615 – Large print tax forms
Publication 1635 – Understanding Your EIN Employer Identification Numbers
Publication 1660 – Collection Appeal Rights
Publication 1771 – Charitable Contributions, Substantiation and Disclosure Requirements
Publication 1796 – Tax Products CD
Publication 1828 – Tax Guide for Churches and Religious Organizations
Publication 1854 – How to prepare Form 433-A
Publication 1855 – Technical Specifications Guide for the Electronic Filing of Form 941
Publication 1915 – Understanding your IRS Individual Taxpayer Identification Number (ITIN)
Publication 2043 – IRS e-file Refund Cycle Chart
Publication 3112 – IRS e-file Application and Participation
Publication 3225 – 1065 e-file Test Package
Publication 3402 – Tax Issues for Limited Liability Companies
Publication 3416 – 1065 e-file Program
Publication 3518 – Beauty & Barber Industry Federal Guidelines
Publication 3605 – Fast Track Mediation
Publication 3715 – 940 e-file Program
Publication 4161 – Federal Tax Guidelines for the Cosmetology and Barbering Industry
Publication 4163 – Modernized e-file
Publication 4275 – EFTPS Express Enrollment for New Businesses
Publication 4345 – Settlements – Taxability
Publication 4437 – Tax Hints – Practitioner’s Guide to the Filing Season
Publication 4492 – Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma
Publication 4681 – Canceled Debts, Foreclosures, Repossessions, and Abandonments

IRS Headliners

IRS Headliners

Introduction

IRS Stakeholder Headliners are intended to provide alerts or reminders to taxpayers and tax professionals about tax matters and issues. For more authoritative information, readers are encouraged to review the materials cited or referenced in the Headliners.

IRS Headliners available

When IRS Headliners are not yet available on the American Tax Encyclopedia can be found on the following external site(s):

IRS Headliners in 2007

Headliner 204 – IRS and SSA Partner to Publish Reporter Newsletter
Headliner 203 – EFTPS Batch Provider Software
Headliner 202 – Dial-up EFTPS Batch Software Support is Ending
Headliner 201 – Hurricane Preparedness Week – May 20-27, 2007
Headliner 200 – Credit Card Tax Payment Options Expand for Individuals, Businesses
Headliner 199 – Have You Seen Tax Talk Today Lately?
Headliner 198 – IRS Partners with HUD to Promote Tax Incentives for Economically Distressed Areas
Headliner 197 – 15-Year Depreciation for Qualified Leasehold and Restaurant Improvements Extended
Headliner 196 – Work Opportunity Tax Credit and Welfare-to-Work Credit Extended
Headliner 195 – Changes for U.S. Citizens & Resident Aliens Working Overseas
Headliner 194 – EITC Resources Online for Tax Professionals 24/7
Headliner 193 – Reporting Suspected Tax Fraud Activity
Headliner 192 – IRS e-file Now Accepts Returns with ITIN/SSN Mismatch
Headliner 191 – 2007 Free File Program
Headliner 190 – Federal Tax Deposit Coupons
Headliner 189 – Use EFTPS for Free, Secure Electronic Tax Payments
Headliner 188 – Publication 1518, 2007 Tax Calendar for Small Businesses and Self-Employed
Headliner 187 – IRS e-News for Small Businesses Takes On New Mission, Look

IRS Headliners in 2006

Headliner 186 – Practitioner Priority Service (PPS) Overview
Headliner 185 – e-Services Overview
Headliner 184 – IRS To End EFTPS FTD Penalty Refund Offer
Headliner 183 – Where’s my Refund?
Headliner 182 – Additional Guidance for Those Affected by Hurricanes
Headliner 181 – Power of Attorney Questions and Answers
Headliner 180 – Additional Guidance for Those Affected by Hurricanes
Headliner 179 – Unpaid Trust Fund Taxes Are Serious Business
Headliner 178 – Contract Workers in Combat Zones – Do You Know the Rules?
Headliner 177 – Taxpayers Can Opt to Split 2006 Federal Income Tax Refunds
Headliner 176 – Watch “Tax Talk Today” to Stay Current on IRS News
Headliner 175 – Additional Guidance for Those Affected by Hurricanes
Headliner 174 – Spanish Version of New Form 944 Now Available
Headliner 173 – Private Collection Agencies – Safeguards In Place To Protect Taxpayer Privacy
Headliner 172 – Additional Guidance for Those Affected by Hurricanes
Headliner 171 – What Employers Should Know About Withholding Lock-in Letters from the IRS
Headliner 170 – IRS Clarifies Section 45B Credit Computation
Headliner 169 – Stakeholder Ideas Needed To Address the Tax Gap
Headliner 168 – Incorrect Deductions for Retirement Plans for Self-Employed Individuals
Headliner 167 – Additional Guidance for Those Affected by Hurricanes
Headliner 166 – The IRS Automated Underreporter Program: Responding to CP 2000 Notices
Headliner 165 – New Batch Provider Software for Tax Professionals Now Available from EFTPS
Headliner 164 – Truck Purchases May be Subject to Excise Tax
Headliner 163 – Health Insurance Covering S Corporation Shareholders
Headliner 162 – Tax Rules for Foreign Investors in U.S. Real Property
Headliner 161 – Issue Management Resolution System Facilitates Resolution of Significant Stakeholder Problems
Headliner 160 – Small Business Products Are Now Available
Headliner 159 – American Jobs Creation Act Affects U.S. Possession Rules
Headliner 158 – Additional Guidance for Those Affected by Hurricanes
Headliner 157 – Obsolete
Headliner 156 – Additional Guidance for Those Affected by Hurricanes
Headliner 155 – Office of Taxpayer Burden Reduction – Lightening the Load for America’s Taxpayers
Headliner 154 – IRS Announces Hundreds of Revenue Agent Openings
Headliner 153 – Additional Guidance for Those Affected by Hurricanes
Headliner 152 – IRS Offers Tips on How to Correct Reporting of Misclassified Employees
Headliner 151 – Additional Guidance for Those Affected by Hurricanes
Headliner 150 – Credit Card Payment Options Expand
Headliner 149 – Additional Guidance for Those Affected by Hurricanes
Headliner 148 – Taxability of Free or Reduced Rent
Headliner 147 – Subscribe to e-News for Tax Professionals – The IRS’ Electronic Newsletter for the Tax Professional Community
Headliner 146 – IRS Continues to Strengthen its Workforce
Headliner 145 – Standardized Procedures for Balance Due Requests and Release of the Notice of Federal Tax Lien
Headliner 144 – EFTPS and Other Electronic Payment Options -The Accurate, Secure, and Convenient Way to Pay Federal Taxes
Headliner 143 – IRS Clarifies Schedule D Instructions for 2005
Headliner 142 – Outsourcing Payroll Duties Can Be a Sound Business Practice, but . . . Know Your Tax Responsibilities as an Employer

IRS Headliners in 2005

Headliner 141 – IRS Continues to Offer Assistance to Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma
Headliner 140 – Announcement 2005-80 Settlement Initiative – 30 Days and Counting
Headliner 139 – Common Errors to Avoid When Filing Business Returns
Headliner 138 – Release of the Notice of Federal Tax Lien – Gulf Coast Hurricanes
Headliner 137 – A Brief Overview of the New Domestic Production Activities Deduction
Headliner 136 – Depositaries Requested to Adhere to Levy Compliance Rules
Headliner 135 – Tips for Filing Form 2553, Election by a Small Business Corporation
Headliner 134 – Special Power Of Attorney FAX Line Set Up For Hurricane Victims
Headliner 133 – Withholding Help for Non-resident Alien Athletes and Entertainers
Headliner 132 – Tools for Tax Professionals to Help Hurricane Victims
Headliner 131 – Original Signature Still Required on Some Extension Forms
Headliner 130 – Ethical Standards for Tax Professionals
Headliner 129 – Rules for Filing Employment Tax Return Simplified
Headliner 128 – Private Debt Collection Imminent in IRS Future
Headliner 127 – FBAR Reporting by Employees of Subsidiary Corporations
Headliner 126 – Obsolete
Headliner 125 – A One-Stop Source for IRA Information is Here!
Headliner 124 – Obsolete
Headliner 123 – New e-file Forms are Available for Businesses, Charitable and Non-Profit Organizations, and Partnerships
Headliner 122 – IRS Strengthens Withholding Compliance Program; Reduces Paperwork for Employers
Headliner 121 – IRS Updates Español Web Site
Headliner 120 – IRS Offers Tips for Accurate Schedule K-1 Filing
Headliner 119 – IRS Reviewing Qualified Personal Service Corporation (QPSC) Tax Computations
Headliner 118 – IRS Headliners Offer Helpful Hints for Tax Return Preparation
Headliner 117 – IRS Offers Advice on Claiming Depreciation Including Depreciating Automobiles and SUVs
Headliner 116 – IRS Offers Information About LLCs
Headliner 115 – IRS Cautions Practitioners Regarding Sending Sensitive but Unclassified Electronic Mail
Headliner 114 – New Industry Guide for Construction Industry Released
Headliner 113 – What Partnership Return Do I File?
Headliner 112 – What Corporate Form Do I File?
Headliner 111 – IRS Answers Frequently Asked Questions About Information Reports
Headliner 110 – Foreign Bank Account Publication 4261 is Available in Multiple Languages
Headliner 109 – Employers Get Ready to File Form 8027
Headliner 108 – Construction Federal Tax Curriculum Now Available
Headliner 107 – IRS, States Working Together to Combat Abusive Tax Avoidance
Headliner 106 – IRS Revises Schedules K-1 to Reduce Filing Complexity
Headliner 105 – Where to Find IRS Forms, Instructions and Publications
Headliner 104 – Circular 230 is Amended to Promote Ethical Practice by Tax Professionals

IRS Headliners in 2004

Headliner 103 – Employment Taxes and the Trust Fund Recovery Penalty (TFRP)
Headliner 102 – IRS Simplifies FUTA Deposit Rules
Headliner 101 – Revised Offer in Compromise Application Form Now Available for Use
Headliner 100 – Rules for Employer Provided Meals and Lodging
Headliner 99 – Taxpayer Identification Number (TIN) Matching
Headliner 98 – Net Operating Loss (NOL) Helpful Hints
Headliner 97 – IRS Reviewing Personal Service Corporation Tax Computations
Headliner 96 – New Notices Website
Headliner 95 – Treasury and IRS Issue Depreciation Regulations
Headliner 94 – Abusive “Welfare Benefit Plan” Tax Schemes
Headliner 93 – Disclosure Reminder for Participants in Listed Transactions
Headliner 92 – Selling Securities? Common Errors to Avoid
Headliner 91 – Disclosure of Bank Account Information to IRS Upon Servicing a Levy
Headliner 90 – Obsolete
Headliner 89 – Retracted
Headliner 88 – Abusive “Donor Advised Fund” Arrangements
Headliner 87 – Farmers May Harvest Lower Taxes by Averaging Income
Headliner 86 – Abusive Employee Plan (EP) Tax Schemes
Headliner 85 – Obsolete
Headliner 84 – Obsolete
Headliner 83 – Publications About Tax Avoidance Schemes Available in Spanish
Headliner 82 – The Release of the 2004 Small Business Resource Guide
Headliner 81 – Haven’t Filed an Income Tax Return?
Headliner 80 – Abusive Trust Tax Avoidance Schemes
Headliner 79 – IRS Updates Schedule K-1 Reminders
Headliner 78 – Initiatives to Identify Unreported Income
Headliner 77 – Obsolete
Headliner 76 – Obsolete
Headliner 75 – Publication 4261, Do You Have a Foreign Bank Account?
Headliner 74 – Practitioner Priority Service Toll-Free Number for Practitioner Use Only
Headliner 73 – Abusive Offshore Tax Avoidance Schemes
Headliner 72 – Form 706 (U.S. Estate Tax Return) and Form 709 (U.S. Gift Tax Return) Revisions
Headliner 71 – IRS is Changing the Face of Its Examinations
Headliner 70 – Obsolete
Headliner 69 – Practitioner PIN Requirement & Retention Period for Form 8879 and/or Form 8878
Headliner 68 – Abusive Home-Based Business Tax Schemes
Headliner 67 – Obsolete
Headliner 66 – EFTPS Express Enrollment
Headliner 65 – Obsolete
Headliner 64 – The Redesign of Compliance Support Functions

IRS Headliners in 2003

Headliner 63 – IRS Helps Military Personnel Get New Law’s Tax Breaks
Headliner 62 – Anti-Tax Law Evasion Schemes
Headliner 61 – Information Reporting Requirements for Barter Exchanges
Headliner 60 – New IRS Fax Guidelines
Headliner 59 – Obsolete
Headliner 58 – Outsourcing Payroll to Third-party Payroll Service Providers – Employers’ Responsibilities
Headliner 57 – Obsolete
Headliner 56 – Know the Rules Regarding Tax Incentives for Improving Accessibility for the Disabled
Headliner 55 – Guidance on the Additional Bonus Depreciation Allowance
Headliner 54 – Obsolete
Headliner 53 – S Corporation Officers Performing Services Are Employees; Pay Is Wage
Headliner 52 – IRS Launched New “Where to File” Web Site
Headliner 51 – IRS Announces Application Fee for Offers in Compromise
Headliner 50 – Jobs & Growth Tax Relief Reconciliation Act of 2003
Headliner 49 – IRS Continues to Receive Returns Incorrectly Reporting and Paying Alternative Minimum Tax
Headliner 48 – IRS Web Site Offers Identification Numbers for Businesses
Headliner 47 – Obsolete
Headliner 46 – SSA/IRS Reporter Spanish Edition to Aid Hispanic Businesses
Headliner 45 – IRS Allows Standard Meal Rate for Family Day Care
Headliner 44 – Obsolete
Headliner 43 – Obsolete
Headliner 42 – Obsolete
Headliner 41 – S Corp Shareholder-Employees – Reporting Health & Accident Insurance Premiums
Headliner 40 – Obsolete
Headliner 39 – Obsolete
Headliner Special Edition (01/16/03) – Obsolete
Headliner 38 – Obsolete
Headliner 37 – Obsolete
Headliner 36 – Obsolete
Headliner 35 – Abusive Scheme Strategy

IRS Headliners in 2002

Headliner 34 – IRS Revises Voluntary Disclosure Practice
Headliner 33 – Obsolete
Headliner 32 – Paying Reasonable Compensation to the S Corporation Shareholder-Employee
Headliner 31 – Form 706 Toll Free Tax Assistance
Headliner 30 – Obsolete
Headliner 29 – Obsolete
Headliner 28 – Obsolete
Headliner 27 – Obsolete
Headliner 26 – Obsolete
Headliner 25 – Obsolete
Headliner 24 – Third Party Authorization Table is Available
Headliner Special Edition (10/28/02) – Reporting Agents
Headliner 23 – Obsolete
Headliner 22 – Obsolete
Headliner 21 – Obsolete
Headliner 20 –
Headliner Special Edition (9/13/02) – Obsolete
Headliner Special Edition (10/2/02) – Tax Treatment of Peanut Quota Payments
Headliner 19 – Obsolete
Headliner 18 –
Headliner 17 – Obsolete
Headliner 16 – Job Creation and New York Liberty Zone Tax Incentives
Headliner 15 – IRS Reduces Paperwork Burden on Small Businesses
Headliner 14 – Accurate Information Returns Avoid Costly Penalties
Headliner 13 – Obsolete
Headliner 12 – Obsolete
Headliner 11 – Obsolete
Headliner 10 – Obsolete
Headliner 9 – Obsolete
Headliner 8 – Obsolete
Headliner 7 – Obsolete
Headliner 6 – Obsolete
Headliner 5 –
Headliner 4 – Obsolete

IRS Headliners in 2001

Headliner 3 – Obsolete
Headliner 2 – Obsolete
Headliner 1 – Obsolete

IRS Tax Tips

IRS Tax Tips

You can access IRS tax tips back to 1997 on the IRS website: IRS Tax Tips.
The search box on that page is in this order:
News Releases (IR-year-#)
Fact Sheets (FS-year-#)
Tax Tips (AT-year-#)

IRS Tax Tips Examples

  • Updated ITIN Procedure Changes Announced
  • Earned Income Tax Credit for 2012; Do I Qualify?
  • IRS Combats Identity Theft and Refund Fraud on Many Fronts
  • Tips for Taxpayers, Victims about Identity Theft and Tax Returns
  • IRS Criminal Investigation Targets Identity Theft Refund Fraud
  • IRS Achieves $1 Billion in Cost Savings and Efficiencies
  • Highlights from the IRS Report
  • IRS Offers New Streamlined Option to Certain 501(c)(4) Groups Caught in Application Backlog
  • Tips for Employers Who Outsource Payroll Duties
  • IRS Combats Identity Theft and Refund Fraud on Many Fronts
  • Tips for Taxpayers, Victims about Identity Theft and Tax Returns
  • IRS Criminal Investigation Combats Identity Theft Refund Fraud
  • Earned Income Tax Credit; Do I Qualify?
  • IRS Offshore Voluntary Disclosure Efforts Produce $6.5 Billion; 45,000 Taxpayers Participate
  • Offshore Income and Filing Information for Taxpayers with Offshore Accounts
  • IRS Urges Taxpayers to Choose a Tax Preparer Wisely for the Filing Season Ahead
  • IRS Combats Identity Theft and Refund Fraud on Many Fronts
  • Identity Theft Information for Taxpayers and Victims
  • Taxpayer Bill of Rights- #1 The Right to Be Informed
  • Earned Income Tax Credit; Do I Qualify?
  • Taxpayer Bill of Rights- #2 The Right to Quality Service
  • Understanding Who You Pay to Prepare Your Tax Return
  • Taxpayer Bill of Rights- #3 The Right to Pay No More than the Correct Amount of Tax
  • Tips Versus Service Charges: How to Report
  • 2014 Tax Changes: Health Care Law Brings Updates to Tax Forms; Other Benefits Renewed
  • Taxpayer Bill of Rights: #4, The Right to Challenge the IRS’s Position and Be Heard
  • Taxpayer Bill of Rights: #5, The Right to Appeal an IRS Decision in an Independent Forum
  • Taxpayer Bill of Rights: #6, The Right to Finality
  • Taxpayer Bill of Rights: #7, The Right to Privacy
  • Health Coverage Exemptions: What Are They, How to Obtain Them, and How to Claim Them
  • Taxpayer Bill of Rights: #8, The Right to Confidentiality
  • Payment Alternatives When You Owe the IRS
  • Taxpayer Bill of Rights- #9, The Right to Retain Representation
  • Taxpayer Bill of Rights: #10, The Right to a Fair and Just Tax System
  • New Tangible Property Regulations; Simplified Option Available to Many Small Businesses
  • Payments to Independent Contractors
  • Business Taxes for the Self-Employed: The Basics
  • IRS, States and Industry Partners Provide Update on Collaborative Fight Against Tax-Related Identity Theft
  • Tax Return Preparers: Data Thefts and Protecting Client Tax Information
  • General Employment Tax Issues
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IRS Written Determinations

IRS Written Determinations

Overview

In general, there are three types of IRS written determinations:

  • Private Letter Rulings (PLR) – Taxpayer-specific rulings or determinations are written memoranda furnished by the IRS National Office in response to requests by taxpayers under published annual guidelines. See Rev. Proc. 2008-1 and Rev. Proc. 2008-4 for more information about these guidelines.
  • Technical Advice Memoranda (TAM) are written memoranda furnished by the National Office of the IRS upon request of a district director or chief appeals officer pursuant to annual review procedures. See Rev. Proc. 2008-2 for more information about these procedures.
  • Chief Counsel Advice (CCA) materials are written advice or instructions prepared by the Office of Chief Counsel and issued to field or service center employees of the IRS or Office of Chief Counsel. See the Chief Counsel Advice Training Materials for more information about CCAs.

IRS Written Determinations do not contain proprietary (“Official Use Only”) information. However, it is important to note that pursuant to 26 USC Sec. 6110(k)(3) such items cannot be used or cited as precedent.

You can search for any of the three types of IRS written determinations, by number, UILC, or subject in this IRS Written Determinations search tool.

IRS Forms

IRS Forms

General Information

  • Forms by Tax Return Type
  • Forms – How to Order
  • Forms by Date

IRS Forms

Federal Tax Forms on UncleFed’s Tax Board
2008, 2007, 2006, 2005, 2004, 2003, 2002, 2001, 2000, 1999, 1998, 1997, 1996
Form 1000 – Ownership Certificate
Form 1023 – Application for Recognition of Exemption Under Section 501(c)(3)
Form 1024 – Application for Recognition of Exemption Under Section 501(a)
Form 1028 – Application for Recognition of Exemption Under Section 521
Form 1040 – U.S. Individual Income Tax Return
Form 1040A – U.S. Individual Income Tax Return
Form 1040A Schedule 1 – Interest and Ordinary Dividends for Form 1040A Filers
Form 1040A Schedule 2 – Child and Dependent Care Expenses for Form 1040A Filers
Form 1040A Schedule 3 – Credit for the Elderly or the Disabled for Form 1040A Filers
Form 1040-C – U.S. Departing Alien Income Tax Return
Form 1040-ES – Estimated Tax for Individuals
Form 1040X
Form 1041
Form 1065
Form 1099-MISC & Independent Contractors (2004 IRS FAQ)
Form 1116
Form 1120
Form 1120S
Form 2439
Form 2555
Form 4562 – Depreciation and Amortization
Form 4835
Form 709
Form 8836 – Qualifying Children Residency Statement
Form 8853
Form 940 and 940-EZ – Deposit Requirements
Form 940 and 940-EZ – Employer’s Annual Federal Unemployment Tax Returns
Form 941
Form 941 – Deposit Requirements
Form 941 – Employer’s Quarterly Federal Tax Return
Form SS-4 & Employer Identification Number (EIN) (2004 IRS FAQ)
Form W-2, FICA, Medicare, Tips, Employee Benefits (2004 IRS FAQ)
Form W-2 – Where, When, and How to File
Forms W-2 & Other Attachments (2004 IRS FAQ)
Form W-4
Form W4
Form W-4 & Wage Withholding (2004 IRS FAQ)
Form W-4 – Employee’s Withholding Allowance Certificate
Form W-5 – Advance Earned Income Credit
Forms 941, 940, Employment Taxes (2004 IRS FAQ)

IRS Schedules

IRS Schedules

List of IRS Schedules:

Schedule A
Schedule B
Schedule C
Schedule C & Schedule SE (2004 IRS FAQ)
Schedule D reporting via broker summary
Schedule F
Schedule K-1(Form 1065) – Line 13 – Other Deductions – Code Definition
Schedule K-1 (Forms 1065 and 1120S)
Schedule K-1 – Line 20 (Form 1065) Code Definition
Schedule M-3 FAQs
Schedule SE