What are Information Letters?
Information letters are publicly available but are not officially published by the IRS.
Information letters are not necessarily taxpayer specific but are issued at an individual taxpayer's request.
Information letters "call attention to a well-established interpretation or principle of tax law (including a treaty) without applying it to a specific set of facts. They may be issued if a taxpayer’s . . request does not meet the requirements [for a letter ruling] . . and the Service believes that general information will help the taxpayer" I.R.M. 18.104.22.168.
"Information letters are advisory only and have no binding effect on the Service" I.R.M. 22.214.171.124.
Where Can I Access Information Letters?
- Via the IRS.gov Electronic Reading Room
Electronic to Authorized Users:
- Via WestlawNext
- Via Bloomberg Law
- (From the Tax Practice Center, choose Regulatory Agencies and then to Information Letters)
- Via RIA Checkpoint
- (From the main page, under Primary Source Materials, click the + next to IRS Rulings and Releases, and then choose Other IRS Documents)
- Via the Bloomberg/BNA Tax and Accounting Center
- Via CCH Intelliconnect