{"total":51,"page":1,"pageSize":25,"pages":3,"millis":8,"query":{"q":"\u0022Internal Revenue Service\u0022","state":"","metro":"","industry":"","agency":"","kind":"","level":"law","type":"","quarter":"","grade":"","collection":"","from":"","to":"","sort":"relevance"},"items":[{"id":"LAW-139","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-B","issuer":"Internal Revenue Service","instrument":"Taxpayer Advocate Service FY2026 Objectives Report, Objective 6 (published February 11, 2026; updated May 29, 2026), taxpayeradvocate.irs.gov, Objective 6 status page","title":"Taxpayer Advocate Service FY2026 Objectives Report, Objective 6 (published February 11, 2026; updated May 29, 2026), taxpayeradvocate.irs.gov, Objective 6 status page","dateIssued":"2026-02-11","startDate":"2026-02-11","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-139","exhibitUrl":"/exhibit/LAW-139"},{"id":"LAW-034","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-A","issuer":"Internal Revenue Service, Office of Chief Counsel","instrument":"IRM (CCDM) 32.2.2, Published Guidance and Other Guidance to Taxpayers, sec. 32.2.2.10(3)-(4)","title":"IRM (CCDM) 32.2.2, Published Guidance and Other Guidance to Taxpayers, sec. 32.2.2.10(3)-(4)","dateIssued":"2004-08-11","startDate":"2004-08-11","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-034","exhibitUrl":"/exhibit/LAW-034"},{"id":"LAW-037","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-A","issuer":"Treasury; eCFR","instrument":"26 C.F.R. 601.601 (eCFR current)","title":"26 C.F.R. 601.601 (eCFR current)","dateIssued":"2026-09-26","startDate":"2026-09-26","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-037","exhibitUrl":"/exhibit/LAW-037"},{"id":"LAW-068","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-A","issuer":"United States Tax Court","instrument":"Rauenhorst v. Commissioner, 119 T.C. 157 (2002) (CAP text)","title":"Rauenhorst v. Commissioner, 119 T.C. 157 (2002) (CAP text)","dateIssued":"2002-10-07","startDate":"2002-10-07","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-068","exhibitUrl":"/exhibit/LAW-068"},{"id":"LAW-069","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-A","issuer":"United States Tax Court","instrument":"Dover Corp. \u0026 Subsidiaries v. Commissioner, 122 T.C. 324 (2004) (CAP text)","title":"Dover Corp. \u0026 Subsidiaries v. Commissioner, 122 T.C. 324 (2004) (CAP text)","dateIssued":"2004-05-05","startDate":"2004-05-05","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-069","exhibitUrl":"/exhibit/LAW-069"},{"id":"LAW-026","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-A","issuer":"Internal Revenue Service","instrument":"Notice 2010-33, 2010-17 I.R.B. 609 (frivolous positions)","title":"Notice 2010-33, 2010-17 I.R.B. 609 (frivolous positions)","dateIssued":"2010-04-26","startDate":"2010-04-26","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-026","exhibitUrl":"/exhibit/LAW-026"},{"id":"LAW-033","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-A","issuer":"Internal Revenue Service","instrument":"Notice 2021-20 (IRS release PDF, Mar. 1, 2021), 2021-11 I.R.B. 922","title":"Notice 2021-20 (IRS release PDF, Mar. 1, 2021), 2021-11 I.R.B. 922","dateIssued":"2021-03-01","startDate":"2021-03-01","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-033","exhibitUrl":"/exhibit/LAW-033"},{"id":"LAW-101","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-B","issuer":"Internal Revenue Service","instrument":"Notice 2021-20, 2021-11 I.R.B. 922","title":"Notice 2021-20, 2021-11 I.R.B. 922","dateIssued":"2021-03-15","startDate":"2021-03-15","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-101","exhibitUrl":"/exhibit/LAW-101"},{"id":"LAW-102","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-B","issuer":"Internal Revenue Service","instrument":"Notice 2021-23, 2021-16 I.R.B. 1113","title":"Notice 2021-23, 2021-16 I.R.B. 1113","dateIssued":"2021-04-19","startDate":"2021-04-19","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-102","exhibitUrl":"/exhibit/LAW-102"},{"id":"LAW-103","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-B","issuer":"Internal Revenue Service","instrument":"Notice 2021-49, 2021-34 I.R.B. 316","title":"Notice 2021-49, 2021-34 I.R.B. 316","dateIssued":"2021-08-23","startDate":"2021-08-23","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-103","exhibitUrl":"/exhibit/LAW-103"},{"id":"LAW-104","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-B","issuer":"Internal Revenue Service","instrument":"Notice 2021-65, 2021-51 I.R.B. 880","title":"Notice 2021-65, 2021-51 I.R.B. 880","dateIssued":"2021-12-20","startDate":"2021-12-20","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-104","exhibitUrl":"/exhibit/LAW-104"},{"id":"LAW-106","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-B","issuer":"Internal Revenue Service","instrument":"AM 2023-005 (Office of Chief Counsel generic legal advice memorandum, June 30, 2023; released July 21, 2023), Not published in the I.R.B.; POSTN-113151-23, p. 1","title":"AM 2023-005 (Office of Chief Counsel generic legal advice memorandum, June 30, 2023; released July 21, 2023), Not published in the I.R.B.; POSTN-113151-23, p. 1","dateIssued":"2023-06-30","startDate":"2023-06-30","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-106","exhibitUrl":"/exhibit/LAW-106"},{"id":"LAW-107","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-B","issuer":"Internal Revenue Service","instrument":"IRS FAQs index page (April 29, 2020 version), IRS.gov, Page Last Reviewed or Updated: 29-Apr-2020 (Wayback capture 20200506041613)","title":"IRS FAQs index page (April 29, 2020 version), IRS.gov, Page Last Reviewed or Updated: 29-Apr-2020 (Wayback capture 20200506041613)","dateIssued":"2020-04-29","startDate":"2020-04-29","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-107","exhibitUrl":"/exhibit/LAW-107"},{"id":"LAW-109","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-B","issuer":"Internal Revenue Service","instrument":"IR-2023-169 (September 14, 2023): the processing moratorium, IRS news release IR-2023-169","title":"IR-2023-169 (September 14, 2023): the processing moratorium, IRS news release IR-2023-169","dateIssued":"2023-09-14","startDate":"2023-09-14","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-109","exhibitUrl":"/exhibit/LAW-109"},{"id":"LAW-110","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-B","issuer":"Internal Revenue Service","instrument":"IR-2023-193 (October 19, 2023): the claim-withdrawal process, IRS news release IR-2023-193; IRS.gov \u0027Withdraw an Employee Retention Credit (ERC) claim\u0027 page (Page Last Reviewed or Updated: 02-Jun-2026)","title":"IR-2023-193 (October 19, 2023): the claim-withdrawal process, IRS news release IR-2023-193; IRS.gov \u0027Withdraw an Employee Retention Credit (ERC) claim\u0027 page (Page Last Reviewed or Updated: 02-Jun-2026)","dateIssued":"2023-10-19","startDate":"2023-10-19","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-110","exhibitUrl":"/exhibit/LAW-110"},{"id":"LAW-111","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-B","issuer":"Internal Revenue Service","instrument":"IR-2023-247 (December 21, 2023) and Announcement 2024-3: the first Voluntary Disclosure Program, IRS news release IR-2023-247; Announcement 2024-3, 2024-2 I.R.B. 364, sections 1-3","title":"IR-2023-247 (December 21, 2023) and Announcement 2024-3: the first Voluntary Disclosure Program, IRS news release IR-2023-247; Announcement 2024-3, 2024-2 I.R.B. 364, sections 1-3","dateIssued":"2023-12-21","startDate":"2023-12-21","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-111","exhibitUrl":"/exhibit/LAW-111"},{"id":"LAW-112","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-B","issuer":"Internal Revenue Service","instrument":"IR-2023-230 (December 6, 2023): 20,000 disallowance letters, IRS news release IR-2023-230","title":"IR-2023-230 (December 6, 2023): 20,000 disallowance letters, IRS news release IR-2023-230","dateIssued":"2023-12-06","startDate":"2023-12-06","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-112","exhibitUrl":"/exhibit/LAW-112"},{"id":"LAW-113","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-B","issuer":"Internal Revenue Service","instrument":"IR-2024-169 (June 20, 2024): results of the risk review, IRS news release IR-2024-169","title":"IR-2024-169 (June 20, 2024): results of the risk review, IRS news release IR-2024-169","dateIssued":"2024-06-20","startDate":"2024-06-20","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-113","exhibitUrl":"/exhibit/LAW-113"},{"id":"LAW-114","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-B","issuer":"Internal Revenue Service","instrument":"IR-2024-203 (August 8, 2024): 28,000 disallowance letters; partial lifting of the moratorium, IRS news release IR-2024-203","title":"IR-2024-203 (August 8, 2024): 28,000 disallowance letters; partial lifting of the moratorium, IRS news release IR-2024-203","dateIssued":"2024-08-08","startDate":"2024-08-08","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-114","exhibitUrl":"/exhibit/LAW-114"},{"id":"LAW-115","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-B","issuer":"Internal Revenue Service","instrument":"IR-2024-212 (August 15, 2024) and Announcement 2024-30: the second Voluntary Disclosure Program and recapture letters, IRS news release IR-2024-212; Announcement 2024-30, sections 1-3","title":"IR-2024-212 (August 15, 2024) and Announcement 2024-30: the second Voluntary Disclosure Program and recapture letters, IRS news release IR-2024-212; Announcement 2024-30, sections 1-3","dateIssued":"2024-08-15","startDate":"2024-08-15","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-115","exhibitUrl":"/exhibit/LAW-115"},{"id":"LAW-116","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-B","issuer":"Internal Revenue Service","instrument":"IR-2024-263 (October 10, 2024), IRS news release IR-2024-263","title":"IR-2024-263 (October 10, 2024), IRS news release IR-2024-263","dateIssued":"2024-10-10","startDate":"2024-10-10","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-116","exhibitUrl":"/exhibit/LAW-116"},{"id":"LAW-117","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-B","issuer":"Internal Revenue Service","instrument":"FS-2025-07 (October 22, 2025; updated October 30, 2025): FAQs on Pub. L. 119-21 section 70605, IRS Fact Sheet FS-2025-07 (announced by IR-2025-106)","title":"FS-2025-07 (October 22, 2025; updated October 30, 2025): FAQs on Pub. L. 119-21 section 70605, IRS Fact Sheet FS-2025-07 (announced by IR-2025-106)","dateIssued":"2025-10-22","startDate":"2025-10-22","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-117","exhibitUrl":"/exhibit/LAW-117"},{"id":"LAW-118","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-B","issuer":"Internal Revenue Service","instrument":"GAO-26-107456, \u0027COVID-19 Relief: IRS Can Use Lessons Learned to Address and Prevent Improper Payments in Future Tax Programs\u0027 (February 10, 2026), GAO-26-107456, Highlights page; pp. 27, 30, 49 (PDF pp. 2, 32, 35, 54)","title":"GAO-26-107456, \u0027COVID-19 Relief: IRS Can Use Lessons Learned to Address and Prevent Improper Payments in Future Tax Programs\u0027 (February 10, 2026), GAO-26-107456, Highlights page; pp. 27, 30, 49 (PDF pp. 2, 32, 35, 54)","dateIssued":"2026-02-10","startDate":"2026-02-10","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-118","exhibitUrl":"/exhibit/LAW-118"},{"id":"LAW-119","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-B","issuer":"Internal Revenue Service","instrument":"IRS.gov \u0027Employee Retention Credit\u0027 page: monthly inventory statement, irs.gov/coronavirus/employee-retention-credit, Page Last Reviewed or Updated: 08-Sep-2026; read live September 27, 2026 (unchanged from the September 26, 2026 capture)","title":"IRS.gov \u0027Employee Retention Credit\u0027 page: monthly inventory statement, irs.gov/coronavirus/employee-retention-credit, Page Last Reviewed or Updated: 08-Sep-2026; read live September 27, 2026 (unchanged from the September 26, 2026 capture)","dateIssued":"2026-09-26","startDate":"2026-09-26","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-119","exhibitUrl":"/exhibit/LAW-119"},{"id":"LAW-120","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","collection":"LEG-B","issuer":"Internal Revenue Service","instrument":"IRS.gov \u0027Frequently asked questions about the Employee Retention Credit\u0027 (current page), irs.gov/coronavirus/frequently-asked-questions-about-the-employee-retention-credit, Page Last Reviewed or Updated: 27-Jul-2026","title":"IRS.gov \u0027Frequently asked questions about the Employee Retention Credit\u0027 (current page), irs.gov/coronavirus/frequently-asked-questions-about-the-employee-retention-credit, Page Last Reviewed or Updated: 27-Jul-2026","dateIssued":"2026-09-26","startDate":"2026-09-26","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/LAW-120","exhibitUrl":"/exhibit/LAW-120"}],"facets":{"kind":[{"value":"law","label":"Legal authority","count":51}],"level":[{"value":"law","label":"Legal authority","count":51}],"state":[],"type":[],"quarter":[],"grade":[{"value":"primary","label":"Primary source read","count":50},{"value":"secondary","label":"Confirmed from a secondary source","count":1}],"industry":[],"agency":[]}}