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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Number UILC Subject Release Date
200530031 9999.98-00 Not Able to Identify Under Present List 07/29/2005
202324012 9999.98-00 Not Able to Identify Under Present List 06/16/2023
199919029 9999.99-00 Bank Secrecy Act 05/14/1999
200603026 9999.99-00 Bank Secrecy Act 01/20/2006
202225008 9999.99-01 FBAR Penalty 06/24/2022
201105037 9999.99-99 Issues in Case Not Yet Identified 02/04/2011
200848053 9999.99-99 Issues in Case Not Yet Identified 11/28/2008
200302018 na (pulled) 01/10/2003