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
200040032 74.03.08-00 SUITS: Against the U.S./employees: Wrongful levy 10/06/2000
199930003 74.04.01-00 SUITS: By the U.S.: Enforcement of levy 07/30/1999
199943004 75.04.06-00 SUMMONSES: Def. to compliance:Other 10/29/1999
199924054 75.04.00-00 SUMMONSES: Defenses to compliance 06/18/1999
201536018 75.12.00-00 SUMMONSES: Right to Financial Privacy Act 09/04/2015
200242003 75.13.03-00 SUMMONSES: Third-party summonses: Exceptions 10/18/2002
199938002 75.14.00-00 SUMMONSES: Use of 09/24/1999
200233002 75.14.00-00 SUMMONSES: Use of 08/16/2002
201442055 6204.00-00 Supplemental Assessments 10/17/2014
200505004 3402.06-00 Supplemental Payments 02/04/2005
201020018 3121.01-11 Supplemental Unemployment Benefit Plans 05/21/2010
200709056 3121.01-11 Supplemental Unemployment Benefit Plans 03/02/2007
200322012 3121.01-11 Supplemental Unemployment Benefit Plans 05/30/2003
201634023 3121.01-11 Supplemental Unemployment Benefit Plans 08/19/2016
201639015 3121.01-11 Supplemental Unemployment Benefit Plans 09/23/2016
201201003 3121.01-11 Supplemental Unemployment Benefit Plans 01/06/2012
200609025 501.17-00 Supplemental Unemployment Benefit Trusts 03/03/2006
201411041 501.17-00 Supplemental Unemployment Benefit Trusts 03/14/2014
201406018 501.17-00 Supplemental Unemployment Benefit Trusts 02/07/2014
199926034 3121.01-21 Supplemental Wages Paid by Third Party 07/02/1999
200644037 509.01-02 Support 11/03/2006
200644036 509.01-02 Support 11/03/2006
200047048 509.01-02 Support 11/24/2000
200043052 509.01-02 Support 10/27/2000
200025056 509.01-02 Support 06/23/2000