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
200912025 04.16.00-00 ASSESSMENTS: Waiver of restriction 03/20/2009
199933017 04.15.00-00 ASSESSMENTS: Validity 08/20/1999
200018013 04.10.00-00 ASSESSMENTS: Miscellaneous taxes 05/05/2000
199911042 04.01.00-00 ASSESSMENTS: Abatement 03/19/1999
199950001 04.01.00-00 ASSESSMENTS: Abatement 12/17/1999
201111012 04.01.00-00 ASSESSMENTS: Abatement 03/18/2011
199921005 04.01.00-00 ASSESSMENTS: Abatement 05/28/1999
199933004 6225.00-00 Assessments Made Only After Partnership Level Proceedings Are Completed 08/20/1999
201419014 6225.00-00 Assessments Made Only After Partnership Level Proceedings Are Completed 05/09/2014
201102057 6225.00-00 Assessments Made Only After Partnership Level Proceedings Are Completed 01/14/2011
200149032 04.00.00-00 ASSESSMENTS 12/07/2001
200536019 6401.01-00 Assessment or Collection After Limitation Period 09/09/2005
200421002 6401.01-00 Assessment or Collection After Limitation Period 05/21/2004
200123009 6401.01-00 Assessment or Collection After Limitation Period 06/08/2001
201052003 6401.01-00 Assessment or Collection After Limitation Period 12/30/2010
201550035 6401.01-00 Assessment or Collection After Limitation Period 12/11/2015
201138041 6401.01-00 Assessment or Collection After Limitation Period 09/23/2011
200953022 6229.07-00 Assessment of Partnership Items, Converted to Nonpartnership Items 01/01/2010
201005030 6229.07-00 Assessment of Partnership Items, Converted to Nonpartnership Items 02/05/2010
200927036 6229.07-00 Assessment of Partnership Items, Converted to Nonpartnership Items 07/02/2009
200203007 6229.07-00 Assessment of Partnership Items, Converted to Nonpartnership Items 01/18/2002
200929016 6229.07-00 Assessment of Partnership Items, Converted to Nonpartnership Items 07/17/2009
200848047 6229.06-00 Assessment of Partnership Items 11/28/2008
200122023 6229.06-00 Assessment of Partnership Items 06/01/2001
200002002 6215.00-00 Assessment of Deficiency Found by Tax Court 01/14/2000