Announcements, Notices, Information Releases, and Technical Information Releases are issued by the IRS to the public about matters of general interest.
"Announcements are public pronouncements on matters of general interest, such as effective dates of temporary regulations, clarification of rulings and form instructions. They are issued when guidance of a substantive or procedural nature is needed quickly. Announcements can be relied on to the same extent as revenue rulings and revenue procedures. Announcements are identified by a two digit number representing the year and a sequence number." Internal Revenue Manual 4.10.7.2.4.1 (1)(a) (Jan. 1, 2006).
See below for how to find Announcements, Notices, Information Releases, and Technical Information Releases issued by the IRS.
Announcements, Notices, Information Releases, and Technical Information Releases are issued by the IRS to the public about matters of general interest.
"Notices are public announcements issued by the Internal Revenue Service. Notices appear in the Internal Revenue Bulletin and are included in the bound Cumulative Bulletin. Notices are identified by a two digit number representing the year and a sequence number." Internal Revenue Manual 4.10.7.2.4.1 (1)(b) (Jan. 1, 2006).
See below for how to find Announcements, Notices, Information Releases, and Technical Information Releases issued by the IRS.
Announcements, Notices, Information Releases, and Technical Information Releases are issued by the IRS to the public about matters of general interest.
"The IRS's Public Affairs Office issues Information Releases (IRs), which address a variety of topics: for example, appoints of new IRS officials, revenue statistics and information calling attention to other forms of guidance. . . . IRs usually do not deal with substantive tax matters; but they have accompanied rulings or notices." Peter A. Lowy, Legal Authorities in U.S. Federal Tax Matters — Research and Interpretation (III)(F)(3)(b) (100-3rd T.M. 2020).
See below for how to find Announcements, Notices, Information Releases, and Technical Information Releases issued by the IRS.
Announcements, Notices, Information Releases, and Technical Information Releases are issued by the IRS to the public about matters of general interest.
"Technical Information Releases (TIRs) are designed for the National Office to disseminate immediate guidance to the public with respect to important technical developments." Peter A. Lowy, Legal Authorities in U.S. Federal Tax Matters — Research and Interpretation (III)(F)(3)(a) (100-3rd T.M. 2020).
See below for how to find Announcements, Notices, Information Releases, and Technical Information Releases issued by the IRS.
News Release and Fact Sheet Archive Internal Revenue Service
Coverage begins with 2002. News releases and fact sheets from 1997 to 2017 available here.
Proposed Regulations TaxNotes
Can browse their recently added below the search box, filter by code section, or conduct a quick search with term(s) or citation.
IRS Announcements & Notices
Available on the library's Westlaw computers.
Includes announcements, pronouncements by the Internal Revenue Service regarding items of interest to taxpayers that are published in the Internal Revenue Bulletin, and notices, informative statements on tax-related matters that have been released for publication in the Cumulative Bulletin. Coverage of announcements begins with 1954; coverage of notices begins with 1980.
Federal Taxation IRS News Releases
Available on the Library's Westlaw computers.
Includes news releases prepared by the Internal Revenue Service Public Affairs Division to announce policy determinations and other matters. Coverage begins with January 1981.
IRS Miscellaneous Documents
Available on the Library's Westlaw computers.
Includes audit statistics, press releases from IRS field offices, IRS statements, and implementing guidelines. Coverage begins with 2002 (including selected documents from 2001).
IRS Quick Alerts
Available on the Library's Westlaw computers.
Contains quick alert documents from the IRS. Coverage begins with 2011.
Announcements
Available on the library's Bloomberg Law computers. From 'Select Sources' to the right of the main search bar, select U.S. Regulatory & Administrative > U.S. Government Departments & Agencies > Internal Revenue Service > News Releases > Announcements. The IRS issues Announcements to summarize select laws and regulations that affect the rights of taxpayers. Coverage begins with 1970.
News Releases (All IRS News)
Available on the library's Bloomberg Law computers. Contains IRS Press Releases. Coverage begins with Dec. 1996.
IRS Notices
Available on the library's Bloomberg Law computers. The IRS issues Notices to provide guidance as to the taxable status of various assets. Coverage begins with 1980.
IRS Tax Tips
Available on the library's Bloomberg Law computers. IRS Tax Tips are brief updates coverings a wide-range of topics.
IRS Announcements
Available on the library's VitalLaw computer. From Practice Areas, select Tax - Federal > Primary Sources > IRS Administrative Rulings & Positions > See All > IRS Announcements. Announcements can be used to summarize the law or regulations without making any substantive interpretation, or to notify taxpayers of an approaching deadline. Coverage begins with Jan. 1, 1971.
IRS Fact Sheets
Available on the library's VitalLaw computer. From Practice Areas, select Tax - Federal > Primary Sources > IRS Administrative Rulings & Positions > See All > IRS Fact Sheets. An IRS Fact Sheet provides information to taxpayers and tax practitioners for information purposes only. Additional information on the topic covered by the Fact Sheet will be provided as it becomes available. Coverage begins with 1987.
IRS News Releases
Available on the library's VitalLaw computer. From Practice Areas, select Tax - Federal > Primary Sources > IRS Administrative Rulings & Positions > See All > IRS News Releases. IRS News Releases convey information of current interest to tax practitioners from the IRS. Coverage begins with Aug. 6, 1970.
IRS Notices
Available on the library's VitalLaw computer. From Practice Areas, select Tax - Federal > Primary Sources > IRS Administrative Rulings & Positions > See All > IRS Notices. An IRS Notice is an informative statement on tax-related matters that are issued by the IRS and are published in both the Internal Revenue Bulletin and the Cumulative Bulletin. A Notice is a public pronouncement that may contain guidance involving substantive interpretations of the IRC or other provisions of the law. Coverage begins with 1972.
Other IRS Documents
Available on the library's VitalLaw computer. From Practice Areas, select Tax - Federal > Primary Sources > IRS Administrative Rulings & Positions > See All > Other IRS Documents. Includes miscellaneous IRS documents such as Notice and Request for Comments, Chief Counsel Orders and Notices, and various other notices, as well as IRS pronouncements that are issued without a formal document name or number. Coverage begins with Feb. 6, 2015.
Other IRS Documents (2012-2014)
Available on the library's VitalLaw computer. From Practice Areas, select Tax - Federal > Archives > IRS Administrative Rulings & Positions > Other IRS Documents. Includes miscellaneous IRS documents such as Notice and Request for Comments, Chief Counsel Orders and Notices, and various other notices, as well as IRS pronouncements that are issued without a formal document name or number. Coverage from 2012 through 2014.
Other IRS Documents (1954-2011)
Available on the library's VitalLaw computer. From Practice Areas, select Tax - Federal > Archives > IRS Administrative Rulings & Positions > Other IRS Documents. Includes miscellaneous IRS documents such as Notice and Request for Comments, Chief Counsel Orders and Notices, and various other notices, as well as IRS pronouncements that are issued without a formal document name or number. Coverage from 1954 through 2011.
Treasury Department News Releases
Available on the library's VitalLaw computer. From Practice Areas, select Tax - Federal > Primary Sources > IRS Administrative Rulings & Positions > See All > Treasury Department News Releases. Treasury Department News Releases convey information to update taxpayers and tax practitioners of current events and positions from the Department of Treasury. Coverage begins with 1986.
Announcements are published in the Internal Revenue Bulletin but are typically not reprinted in the Cumulative Bulletin. Notices are also published in the Internal Revenue Bulletin.
Information Releases and Technical Information Releases are not published in the Internal Revenue Bulletin.
The Internal Revenue Bulletin is available for free online as well as on many legal databases, including the member database HeinOnline and on the library's in house Lexis and Westlaw computers. See the Internal Revenue Bulletin page of this guide for more information.
The Standard Federal Tax Reporter includes Announcements, Notices, and Information Releases.
Jenkins has access to the Standard Federal Tax Reporter on the library's VitalLaw computer beginning with 1986. Pre-1986 coverage is available on the member database HeinOnline. Select coverage is also available in print. See the Standard Federal Tax Reporter page of this guide for more information.