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January 11, 2023

IRS publishes annual no-rule lists pertaining to corporate, passthrough, employee plan, tax-exempt and international issues

The IRS has published (IRB 2023-1) its annual guidance providing areas in which it will not issue rulings or determination letters and areas in which it will "not ordinarily" issue rulings or determination letters. Generally, Revenue Procedure 2023-3 (2023-1 IRB 144) provides the no-rule list for corporate and passthrough taxpayers; Revenue Procedure 2023-4 (2023-1 IRB 162) pertains to employee plans; Revenue Procedure 2023-5 (2023-1 IRB 265) pertains to tax-exempt organizations; and Revenue Procedure 2023-7 (2023-01 IRB 305) pertains to international taxation.

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor