These documents are prepared by field attorneys in the Office of Chief Counsel, reviewed by an Associate Office, and subsequently issued to field or service center campus employees of the Internal Revenue Service.
Note: These items cannot be used or cited as precedent.
2019
2018
- 20184201F — I.R.C. § 1311 PDF
- 20183701F — Request for Advisory Opinion PDF
- 20182502F — Commitment Fees PDF
- 20182501F — Allocation of DPGR and non-DPGR PDF
- 20182101F — Review of Proposed Notice of Deficiency PDF
- 20181701F — Anti-Churning Rules PDF
- 20181601F — AMT Preference Item- IDC and Hedging Income PDF
- 20181201F — I.R.C. § 54E PDF
- 20180601F — Section 481(a) Issue PDF
- 20180101F — Section 1.451-4 PDF