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This is the "Notices" page of the "Tax Law Research" guide.
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Last Updated: Aug 22, 2017 URL: Print Guide RSS Updates

Notices Print Page

What are Notices?

IRS Notices are officially published by the IRS.

They are directed to all taxpayers.

"A notice is a public pronouncement by the Service that may contain guidance that involves substantive interpretations of the Internal Revenue Code or other provisions of the law. Notices may be used in circumstances in which a revenue ruling or revenue procedure would not be appropriate. In addition, notices may be used to solicit public comments on issues under consideration, in connection with non-regulatory guidance, such as a proposed revenue procedure. A notice also can be used to relate what regulations will say in situations in which the regulations may not be published in the immediate future" (IRM  

Authoritative Value:

Notices are published in the Internal Revenue Bulletin and may be used as "substantial authority" to avoid the substantial understatement penalty.


How Do I Access Notices?

Free Electronic:

  • Via the Internal Revenue Bulletins available from

Electronic to Authorized Users:


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