IRS Warns Against Treating Its FAQs as Legal Authority

Chris Gaetano
Published Date:
Jun 21, 2017

While an FAQ on the IRS website may be illuminating, it should by no means be considered a legal authority, according to a memo the service recently released

"The purpose of this memorandum is to issue guidance to remind examiners that frequently asked questions (FAQs) and other items posted on that have not been published in the Internal Revenue Bulletin are not legal authority. The FAQs and other items should not be used to sustain a position unless the items (e.g., FAQs) explicitly indicate otherwise or the IRS indicates otherwise by press release or by notice or announcement published in the Bulletin," said the memo. 

The guidance in the memo, which was sent to IRS field examiners, is effective immediately. 

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