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ARTICLE · 13 SEPTEMBER 2016

GAO Reports On IRS Guidance Procedures

McDermott Will & Emery
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The United States Government Accountability Office (GAO) recently released a report regarding how the Internal Revenue Service (IRS) communicates tax guidance to the public.

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Andrew Roberson
Andrew Roberson
Jeffrey M. Glassman
Jeffrey M. Glassman
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The United States Government Accountability Office (GAO) recently released a report regarding how the Internal Revenue Service (IRS) communicates tax guidance to the public.This report was prepared following bipartisan requests from members of both houses of Congress.

The GAO report: (1) analyzed documents that defined IRS guidance types; (2) reviewed the IRS's policies and procedures for issuing guidance; (3) reviewed literature on the IRS's issuance of guidance; (4) interviewed individuals at relevant government and tax practitioner organizations; and (5) reviewed IRS guidance issued during 2013 through 2015. Below is a chart included in the GAO report that illustrates various forms of guidance, and the weight that the IRS says attaches to each.

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