Information Letter Basics
"An "information " is a statement issued either by the Associate office or by a director. It calls attention to a well-established interpretation or principle of tax law (including a tax treaty) without applying it to a specific set of facts. An is advisory only and has no binding effect on the Service. An may be issued if the taxpayer's inquiry indicates a need for general information or if the taxpayer's request does not meet the requirements for a letter ruling or a determination letter, and the Service thinks general information will help the taxpayer." (Internal Revenue Manual, § 22.214.171.124)
Citation, Information Letters
The following citation resources may be informative.
- Bluebook R. 14, Administrative and Executive Materials
- Bluebook T1.2, Federal Administrative & Executive Materials ("Cite all other Treasury materials, including Delegation Orders (Deleg. Order), Treasury Orders (Treas. Order), Treasury Directives (Treas. Dir.), Notices, Announcements, and News Releases to the Cumulative Bulletin, Internal Revenue Bulletin, or Internal Revenue Manual (IRM), if therein. Otherwise cite by number and date issued.")
Sources of Information Letters
Below are links to select sources offering information letters.