IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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200909060 6651.20-00 Return Prepared by Service 02/27/2009
200909059 6664.01-00 Definition of Underpayment 02/27/2009
200909058 6223.00-00 Notice to Partners of Proceedings 02/27/2009
200909057 6698.00-00 Failure to File Partnership Return 02/27/2009
200909056 3509.02-00 Intentional Disregard 02/27/2009
200909055 51.02.00-00 LIENS: Administrative procedures 02/27/2009
200909054 6231.13-00 Items Cease to Be Partnership Items in Certain Cases 02/27/2009
200909053 6152.00-00 R 1986 (Repealed- 1986 Act) Installment Payments 02/27/2009
200909052 6224.01-03 Binds All Partners 02/27/2009
200909051 7122.00-00 Offers in Compromises 02/27/2009
200909051 7122.09-00 Jurisdiction 02/27/2009
200909050 6664.01-00 Definition of Underpayment 02/27/2009
200909049 6223.05-00 Tax Matters Partner 02/27/2009
200909048 6901.03-01 Extension by Agreement 02/27/2009
200909047 6166.00-00 Extension of Time to Pay Estate Tax 02/27/2009
200909047 6166.01-00 Election - Time and Manner 02/27/2009
200909046 6227.02-00 Request for Tax Matters Partner 02/27/2009
200909045 3121.00-00 Definitions 02/27/2009
200909044 6324A.00-00 Special Lien for Estate Tax Deferred Under Section 6166 02/27/2009
200909043 7805.00-00 Rules and Regulations 02/27/2009
200909042 6513.02-00 Estimated Tax 02/27/2009
200909041 6015.00-00 Innocent spouse (including Sections 66, 6013) 02/27/2009
200909040 4101.00-00 Registration and Bond for Petroleum Products 02/27/2009
200909040 4082.00-00 Definitions(Amended, Pub. L. 103-66, Sec. 13242(a))(Before 1994) 02/27/2009
200909039 6015.00-00 Innocent spouse (including Sections 66, 6013) 02/27/2009