Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Single and Joint Filers With No Dependents
Request for Taxpayer Identification Number (TIN) and Certification
Application for Automatic Extension of Time
Miscellaneous Income

 

Individual Tax Return
Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Request for Transcript of Tax Return

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

About IRS Written Determinations

In general, there are three types of IRS written determinations:

  • Taxpayer-specific rulings or determinations are written memoranda furnished by the IRS National Office in response to requests by taxpayers under published annual guidelines. See Rev. Proc. 2008-1 and Rev.Proc. 2008-4 for more information about these guidelines.
  • Technical advice memoranda (TAM) are written memoranda furnished by the National Office of the IRS upon request of a district director or chief appeals officer pursuant to annual review procedures. See Rev. Proc. 2008-2 for more information about these procedures.
  • Chief Counsel Advice (CCA) materials are written advice or instructions prepared by the Office of Chief Counsel and issued to field or service center employees of the IRS or Office of Chief Counsel.  See the Chief Counsel Advice Training Materials for more information about CCAs.