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Tax Law Research  

Last Updated: Aug 22, 2017 URL: Print Guide RSS Updates

Announcements Print Page

What are IRS Announcements?

IRS Announcements are officially published by the IRS.

They are directed to all taxpayers

"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"  I.R.M.

Authoritative Value:

"Announcements can be relied on to the same extent as revenue rulings and revenue procedures" I.R.M.

Announcements may be used as "substantial authority" to avoid the substantial understatement penalty.

Announcements are identified by a two digit number representing the year and a sequence number, i.e. Ann. 97-1.


How Can I Access IRS Announcements?

Free Electronic:

  • Via the Internal Revenue Bulletins available from

Electronic to Authorized Users:


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