How do I obtain copies of Revenue Rulings, Revenue Procedures, Notices, Announcements, and Written Determination of Chief Counsel Advice, Private Letter Rulings, and Technical Advice Memorandum?
Copies of individual revenue rulings, revenue procedures, notices, and announcements, published in an Internal Revenue Bulletin (IRB), can be obtained by writing the IRS Freedom of Information Reading Room (FOIA) at the following address:
You can also fax your request to the following number: 202-622-5165. Or, you can telephone FOIA at (202) 622-5163.
Revenue Ruling, Revenue Procedures, Announcements, and Notices, issued since January 1996, can be obtained by downloading them from the individual Internal Revenue Bulletin on the IRS.gov web site, Internal Revenue Bulletins.
Copies may also be available in one of the local Federal Depositary Libraries in your community. To find the library nearest you, visit the Government Printing Office Locate Federal Depository Libraries web site. You can also download Written Determinations issued after October 1998.
New items are added to the web site within 60-90 days of their issuance. Written Determinations issued before October 1998, however, are not available on the IRS web site. You can obtain them by either faxing or writing the IRS Freedom of Information Reading Room at the address given above.
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