IRS Written Determinations
Instructions: More Information:

IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the https://www.irs.gov/pub/irs-wd/ folder.

More about Written Determinations

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Sorted Ascending Help on Subject Released Not sorted Help on Released
200236025 6402.00-00 Authority to Make Credits or Refunds 09/06/2002
200242037 6402.00-00 Authority to Make Credits or Refunds 10/18/2002
200251013 6402.00-00 Authority to Make Credits or Refunds 12/20/2002
200547011 6402.00-00 Authority to Make Credits or Refunds 11/25/2005
200914052 6402.00-00 Authority to Make Credits or Refunds 04/03/2009
200915043 6402.00-00 Authority to Make Credits or Refunds 04/10/2009
200937032 6402.00-00 Authority to Make Credits or Refunds 09/11/2009
200951033 6402.00-00 Authority to Make Credits or Refunds 12/18/2009
200952053 6402.00-00 Authority to Make Credits or Refunds 12/25/2009
201005041 6402.00-00 Authority to Make Credits or Refunds 02/05/2010
201012033 6402.00-00 Authority to Make Credits or Refunds 03/26/2010
201016056 6402.00-00 Authority to Make Credits or Refunds 04/23/2010
201021022 6402.00-00 Authority to Make Credits or Refunds 05/28/2010
201022020 6402.00-00 Authority to Make Credits or Refunds 06/04/2010
201103055 6402.00-00 Authority to Make Credits or Refunds 01/21/2011
201106013 6402.00-00 Authority to Make Credits or Refunds 02/11/2011
201108033 6402.00-00 Authority to Make Credits or Refunds 02/25/2011
201115018 6402.00-00 Authority to Make Credits or Refunds 04/15/2011
201116017 6402.00-00 Authority to Make Credits or Refunds 04/22/2011
201116024 6402.00-00 Authority to Make Credits or Refunds 04/22/2011
201116025 6402.00-00 Authority to Make Credits or Refunds 04/22/2011
201116027 6402.00-00 Authority to Make Credits or Refunds 04/22/2011
201125035 6402.00-00 Authority to Make Credits or Refunds 06/24/2011
201125036 6402.00-00 Authority to Make Credits or Refunds 06/24/2011
201152018 6402.00-00 Authority to Make Credits or Refunds 12/30/2011
201223019 6402.00-00 Authority to Make Credits or Refunds 06/08/2012
201224032 6402.00-00 Authority to Make Credits or Refunds 06/15/2012
201312044 6402.00-00 Authority to Make Credits or Refunds 03/22/2013
201316020 6402.00-00 Authority to Make Credits or Refunds 04/19/2013
201350039 6402.00-00 Authority to Make Credits or Refunds 12/13/2013
201405013 6402.00-00 Authority to Make Credits or Refunds 01/31/2014
201412014 6402.00-00 Authority to Make Credits or Refunds 03/21/2014
201502014 6402.00-00 Authority to Make Credits or Refunds 01/09/2015
201520010 6402.00-00 Authority to Make Credits or Refunds 05/15/2015
201526007 6402.00-00 Authority to Make Credits or Refunds 06/26/2015
200947038 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 11/20/2009
200947039 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 11/20/2009
201004025 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 01/29/2010
201012059 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 03/26/2010
201018003 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 05/07/2010
201018004 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 05/07/2010
201034022 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 08/27/2010
201109018 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 03/04/2011
201122017 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 06/03/2011
201144029 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 11/04/2011
201220032 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 05/18/2012
201723023 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 06/09/2017
200028036 6343.00-00 Authority to Release Levy 07/14/2000
200040033 6343.00-00 Authority to Release Levy 10/06/2000
200138001 6343.00-00 Authority to Release Levy 09/21/2001
200914052 6343.00-00 Authority to Release Levy 04/03/2009
200922047 6343.00-00 Authority to Release Levy 05/29/2009
201107019 6343.00-00 Authority to Release Levy 02/18/2011
201117031 6343.00-00 Authority to Release Levy 04/29/2011
201145020 6343.00-00 Authority to Release Levy 11/10/2011
201145021 6343.00-00 Authority to Release Levy 11/10/2011
201145023 6343.00-00 Authority to Release Levy 11/10/2011
201145024 6343.00-00 Authority to Release Levy 11/10/2011
201350040 6343.00-00 Authority to Release Levy 12/13/2013
201526015 6343.00-00 Authority to Release Levy 06/26/2015
201534008 6343.00-00 Authority to Release Levy 08/21/2015
201746024 6343.00-00 Authority to Release Levy 11/17/2017
200324057 6001.03-00 Automatic Data Processing Systems 06/13/2003
201210028 6001.03-00 Automatic Data Processing Systems 03/09/2012
201430019 501.07-04 Automobile Clubs 07/25/2014
200052013 143.07-01 Average Area Purchase Price 12/29/2000
200147051 143.07-01 Average Area Purchase Price 11/23/2001
200248011 143.07-01 Average Area Purchase Price 11/29/2002
200339009 143.07-01 Average Area Purchase Price 09/26/2003
199942005 809.04-00 Average Equity Base 10/22/1999
200213026 1301.00-00 Averaging of Farm Income 03/29/2002
200009004 263A.09-00 Avoided Cost Method 03/03/2000
200252059 263A.09-00 Avoided Cost Method 12/27/2002
201024046 7430.00-00 Awarding of Court Costs and Certain Fees 06/18/2010
200033043 3121.01-01 Back Pay 08/18/2000
200214001 3121.01-01 Back Pay 04/05/2002
200244004 3121.01-01 Back Pay 11/01/2002
200303003 3121.01-01 Back Pay 01/17/2003
200929015 3401.01-01 Back Pay 07/17/2009
200940026 3121.01-01 Back Pay 10/02/2009
201028036 3121.01-01 Back Pay 07/16/2010
201149004 3121.01-01 Back Pay 12/09/2011
201149004 3401.01-01 Back Pay 12/09/2011
200011031 3406.00-00 Backup Withholding 03/17/2000
200107027 3406.00-00 Backup Withholding 02/16/2001
200121072 3406.00-00 Backup Withholding 05/25/2001
200124001 3406.00-00 Backup Withholding 06/15/2001
200206053 3406.00-00 Backup Withholding 02/08/2002
200450003 3406.00-00 Backup Withholding 12/10/2004
200645008 3406.00-00 Backup Withholding 11/10/2006
200645017 3406.00-00 Backup Withholding 11/10/2006
200646010 3406.00-00 Backup Withholding 11/17/2006
200701001 3406.00-00 Backup Withholding 01/05/2007
200702006 3406.00-00 Backup Withholding 01/12/2007
200702008 3406.00-00 Backup Withholding 01/12/2007
200702009 3406.00-00 Backup Withholding 01/12/2007
200702010 3406.00-00 Backup Withholding 01/12/2007
200702011 3406.00-00 Backup Withholding 01/12/2007
200702012 3406.00-00 Backup Withholding 01/12/2007
200702048 3406.00-00 Backup Withholding 01/12/2007
200703008 3406.00-00 Backup Withholding 01/19/2007
200703009 3406.00-00 Backup Withholding 01/19/2007
200703010 3406.00-00 Backup Withholding 01/19/2007
200703034 3406.00-00 Backup Withholding 01/19/2007
200712004 3406.00-00 Backup Withholding 03/23/2007
200712005 3406.00-00 Backup Withholding 03/23/2007
200722004 3406.00-00 Backup Withholding 06/01/2007
200722025 3406.00-00 Backup Withholding 06/01/2007
200816027 3406.00-00 Backup Withholding 04/18/2008
200819013 3406.00-00 Backup Withholding 05/09/2008
200938029 3406.00-00 Backup Withholding 09/18/2009
200940029 3406.00-00 Backup Withholding 10/02/2009
201037027 3406.00-00 Backup Withholding 09/17/2010
201049027 3406.00-00 Backup Withholding 12/10/2010
201224033 3406.00-00 Backup Withholding 06/15/2012
201246028 3406.00-00 Backup Withholding 11/16/2012
201248022 3406.00-00 Backup Withholding 11/30/2012
201447025 3406.00-00 Backup Withholding 11/21/2014
201539025 3406.00-00 Backup Withholding 09/25/2015
199908021 166.00-00 Bad Debts 02/26/1999
199909007 166.00-00 Bad Debts 03/05/1999
199912005 166.00-00 Bad Debts 03/26/1999
199935027 166.00-00 Bad Debts 09/03/1999
200024004 166.00-00 Bad Debts 06/16/2000
200026021 166.00-00 Bad Debts 06/30/2000
200027036 166.00-00 Bad Debts 07/07/2000
200045030 166.00-00 Bad Debts 11/10/2000
200120001 166.00-00 Bad Debts 05/18/2001
200406046 166.00-00 Bad Debts 02/06/2004
200451030 166.00-00 Bad Debts 12/17/2004
200453001 166.00-00 Bad Debts 12/31/2004
200706011 166.00-00 Bad Debts 02/09/2007
200714008 166.00-00 Bad Debts 04/06/2007
200814026 166.00-00 Bad Debts 04/04/2008
201323021 166.00-00 Bad Debts 06/07/2013
201328031 166.00-00 Bad Debts 07/12/2013
201515018 166.00-00 Bad Debts 04/10/2015
201602005 166.00-00 Bad Debts 01/08/2016
200024004 6511.03-01 Bad Debts and Worthless Securities 06/16/2000
201515018 6511.03-01 Bad Debts and Worthless Securities 04/10/2015
200938005 6321.01-05 Bank Accounts--General (See 6331.31-00) 09/18/2009
201350036 6332.01-00 Bank Deposit 12/13/2013
199919029 9999.99-00 Bank Secrecy Act 05/14/1999
200603026 9999.99-00 Bank Secrecy Act 01/20/2006
201341017 581.00-00 Bank v. Not a Bank 10/11/2013
200518002 09.12.07-00 BANK. CODE CASES: Ch. 12: Taxes becoming payable while case pend 05/06/2005
200027049 09.13.01-00 BANK. Code Cases: Ch.13: Confirmation of plan (1325) 07/07/2000
200028031 09.13.01-00 BANK. Code Cases: Ch.13: Confirmation of plan (1325) 07/14/2000
200246002 09.13.01-00 BANK. Code Cases: Ch.13: Confirmation of plan (1325) 11/15/2002
200128001 09.19.07-00 BANK. CODE CASES: Determination tax liab.: Tax effect of plan 07/13/2001
200246002 09.13.03-00 BANK.CODE CASES: Ch.13: Effect of confirmation(1327) 11/15/2002
201138022 162.05-09 Bankruptcy 09/23/2011
201103020 08.00.00-00 BANKRUPTCY ACT PROCEEDINGS 01/21/2011
201005029 09.00.00-00 BANKRUPTCY CODE CASES 02/05/2010
201030032 09.00.00-00 BANKRUPTCY CODE CASES 07/30/2010
201107018 09.00.00-00 BANKRUPTCY CODE CASES 02/18/2011
200149006 09.11.00-00 BANKRUPTCY CODE CASES: Ch 11(Reorg) 12/07/2001
200149008 09.11.00-00 BANKRUPTCY CODE CASES: Ch 11(Reorg) 12/07/2001
200228003 09.11.00-00 BANKRUPTCY CODE CASES: Ch 11(Reorg) 07/12/2002
199939004 09.03.00-00 BANKRUPTCY CODE CASES: Allowance of administrative expenses 10/01/1999
199929005 09.05.00-00 BANKRUPTCY CODE CASES: Appeals 07/23/1999
199921042 09.08.00-00 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 05/28/1999
199935056 09.08.00-00 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 09/03/1999
199941040 09.08.00-00 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 10/15/1999
200029005 09.08.00-00 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 07/21/2000
200110028 09.08.00-00 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 03/09/2001
200621018 09.08.11-00 BANKRUPTCY CODE CASES: Automatic stay: Tax court proceeding 05/26/2006
200102002 09.13.00-00 BANKRUPTCY CODE CASES: Chapter 13(Regular income plans) 01/12/2001
200246002 09.13.00-00 BANKRUPTCY CODE CASES: Chapter 13(Regular income plans) 11/15/2002
200246002 09.18.00-00 BANKRUPTCY CODE CASES: Determination of secured status(506) 11/15/2002
200126031 09.19.00-00 BANKRUPTCY CODE CASES: Determination of tax liability(505) 06/29/2001
200247025 09.22.00-00 BANKRUPTCY CODE CASES: Extension of time (Sec. 108) 11/22/2002
199910005 09.23.00-00 BANKRUPTCY CODE CASES: Interest 03/12/1999
200003042 09.24.00-00 BANKRUPTCY CODE CASES: Jurisdiction of bankruptcy court 01/21/2000
200006013 09.24.00-00 BANKRUPTCY CODE CASES: Jurisdiction of bankruptcy court 02/11/2000
200031030 09.26.00-00 BANKRUPTCY CODE CASES: Liens 08/04/2000
200246002 09.26.00-00 BANKRUPTCY CODE CASES: Liens 11/15/2002
200041029 09.26.04-00 BANKRUPTCY CODE CASES: Liens: Determination of secured status 10/13/2000
200246002 09.26.06-00 BANKRUPTCY CODE CASES: Liens: Notice of tax lien 11/15/2002
199945042 09.29.00-00 BANKRUPTCY CODE CASES: Penalties 11/12/1999
199949034 09.31.00-00 BANKRUPTCY CODE CASES: Preference (Sec. 547) 12/10/1999
200029002 09.31.00-00 BANKRUPTCY CODE CASES: Preference (Sec. 547) 07/21/2000
200051039 09.32.00-00 BANKRUPTCY CODE CASES: Priorities (Sec. 507) 12/22/2000
200909038 09.32.00-00 BANKRUPTCY CODE CASES: Priorities (Sec. 507) 02/27/2009
200603001 09.32.06-00 BANKRUPTCY CODE CASES: Priorities: Income taxes 01/20/2006
201152017 09.32.06-00 BANKRUPTCY CODE CASES: Priorities: Income taxes 12/30/2011
199927037 09.35.00-00 BANKRUPTCY CODE CASES: Refunds 07/09/1999
199941002 09.35.00-00 BANKRUPTCY CODE CASES: Refunds 10/15/1999
199931036 09.35.02-00 BANKRUPTCY CODE CASES: Refunds: Erroneous 08/06/1999
199931036 09.35.04-00 BANKRUPTCY CODE CASES: Refunds: Property party 08/06/1999
200001035 09.35.05-00 BANKRUPTCY CODE CASES: Refunds: Setoff 01/07/2000
200235024 09.39.01-04 BANKRUPTCY CODE CASES: Setoff: Refunds: Taxes 08/30/2002
200939024 09.46.00-00 BANKRUPTCY CODE CASES:Turnover of property to the estate(542) 09/25/2009
200938005 6331.31-00 Banks 09/18/2009
201404009 6331.31-00 Banks 01/24/2014
200048012 446.03-05 Banks and Financial Institutions (See Also 446.06-00|thru 446.11-00) 12/01/2000
200121022 472.15-00 Bargain Purchase 05/25/2001
200215036 316.05-01 Bargain Purchase 04/12/2002
201636036 61.05-00 Bargain Purchase 09/02/2016
201636037 61.05-00 Bargain Purchase 09/02/2016

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