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Tax Law Research : Federal and Ohio: Memoranda


IRS Memoranda are part of the Legal Advice Program of the IRS. They are meant as guidance to IRS employees. They include General Counsel Memoranda, Chief Counsel Notices (formerly called Litigation Guideline Memoranda) and Technical Memoranda. They are now mostly subsumed under the Chief Counsel Advice nomenclature now.

Kinds of IRS Memoranda

Westlaw provides access to Litigation Guideline Memoranda from 1988 - 2000 (with one extra document being issued in 2001), with a few memoranda from 1976 through 1987. Lexis Advance provides them for 1986-1999. Westlaw provides access to IRS Chief Counsel Advisories beginning in 1999 and Chief Counsel Notices from 1995 - present. Lexis Advance appears to provide access to Chief Counsel Notices through its Chief Counsel Advice database from 1998 - present.


Lexis Advance and Westlaw provide coverage of Technical Memoranda from 1967-1993, when they ceased to be published as Memoranda. They are now part of Chief Counsel Advice.