An information letter provides general statements of well-defined law without applying them to a specific set of facts. They are furnished by the IRS National Office in response to requests for general information by taxpayers, by congresspersons on behalf of constituents, or by congresspersons on their own behalf.

Information letters are advisory only and have no binding effect on the Service. The release of these documents is to increase public confidence that the tax system operates fairly and in an even-handed manner with respect to all taxpayers.

Responses that merely transmit Service publications or other publicly available material, without significant legal discussion; responses to taxpayer or third party contacts that are inquiries with respect to a pending request for a letter ruling, technical advice memorandum, or chief counsel advice (whose disclosure is subject to I.R.C. §6110); and responses to taxpayer or third party communications with respect to any investigation, audit, litigation, or other enforcement action are not being made available for public inspection.

NOTE: These documents do not contain proprietary ("Official Use Only") information.