Frequently Asked Tax Questions And Answers
Keyword: Internal Revenue Code
1.4 IRS Procedures: Code, Revenue Procedures, Regulations, Letter Rulings
How do I obtain copies of Revenue Rulings, Revenue Procedures, Notices,
Announcements, and Written Determination of Chief Counsel Advice, Private
Letter Rulings, and Technical Advice Memorandum?
Copies of individual revenue rulings, revenue procedures, notices, and
announcements, published in an Internal Revenue Bulletin (IRB), can be obtained
by writing the IRS Freedom of Information Reading Room (FOIA) at the following
address:
Internal Revenue Service
FOIA
P.O.
Box 795
Benjamin Franklin Station
Washington,
D.C. 20044
You can also fax your request to the following number: (202) 622-5165.
Or, you can telephone FOIA at (202) 622-5163.
Revenue Ruling, Revenue Procedures, Announcements, and Notices, issued
since January 1996, can be obtained by downloading them from the individual
Internal Revenue Bulletin on the IRS.gov web site, Internal
Revenue Bulletins.
Copies are also available in one of the local Federal Depositary Libraries
in your community. To find the library nearest you, visit the Government
Printing Office Locate Federal Depository Libraries web site. You can
also download Written Determinations
issued after October 1998.
New items are added to the web site within 60-90 days of their issuance.
Written Determinations issued before October 1998, however, are not available
on the IRS web site. You can obtain them by either faxing or writing the IRS
Freedom of Information Reading Room at the address given above.
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