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Tax Research

Use this guide as an introduction to researching federal tax questions, for tax policy research and for finding IRS documents and other tax-related materials.

Notices description

A notice is a public pronouncement that may contain guidance that involves substantive interpretations of the Internal Revenue Code or other provisions of the law.  (Understanding IRS Guidance - A Brief Primer).

Notices appear in the Internal Revenue Bulletin and are included in the bound Cumulative Bulletin. Notices are identified by a two digit number representing the year and a sequence number.  For example, Notice 95-67 is cited as Notice 95-67, 1995-2 C.B. 343.  (IRS Manual ).

Sources for Notices