Tax Exempt and Government Entities Issue Snapshots
Issue Snapshots are employee job aids that provide analysis and resources for a given technical tax issue. They are developed through internal collaboration and may evolve as the compliance environment changes and new insights and experiences are contributed. Please visit this site periodically for new and updated Issue Snapshots.
To provide feedback on a specific Issue Snapshot, please send an email to firstname.lastname@example.org and specify the Issue Snapshot’s name. Please do not reference a specific individual or entity in your email as comments may be subject to future release. The IRS does not commit to respond to suggestions or comments.
NOTE: Issue Snapshots are not official pronouncements of law or directives and cannot be used, cited or relied upon as such. Issue Snapshots provide an overview of an issue and are a means for collaborating and sharing knowledge among IRS employees. Issue Snapshots may not contain a comprehensive discussion of all pertinent issues, law or the IRS's interpretation of current law. Issue Snapshots do not limit an IRS examiner’s ability to use other approaches when examining issues. Issue Snapshots and any non-precedential material (e.g., a private letter ruling, determination letter, or Chief Counsel advice) that may be referenced in an Issue Snapshots may not be used or cited as precedent. References to third party service providers and documents, like news or journal articles, are for informational purposes only and do not constitute an endorsement of any vendor, document, or the services or views offered by such third party.