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Last Updated: Aug 22, 2017 URL: http://libguides.law.usd.edu/taxlaw Print Guide RSS Updates

Information Letters Print Page
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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. 32.3.3.1.

Authoritative Value:

"Information letters are advisory only and have no binding effect on the Service" I.R.M. 32.3.3.5.

 

Where Can I Access Information Letters?

Free Electronic:

Electronic to Authorized Users:

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