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2025 Stats - IRS Written Determinations Increase By 10%

2026-01-01

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The IRS publishes PLRs, TAMs, and CCAs on a weekly basis. The IRS refers to these as "written determinations."

Most of the written determinations are private letter rulings ("PLRs"). Written determinations are usually published late Thursday evenings.

In 2025, the IRS published 926 written determinations, a 10% increase from 2024.

Below is a chart showing the number of written determinations published by the IRS from 1999 to 2025.

chart of the number of IRS written determinations to 2025

Tags: Authority PLRs, Statistics

Tags: Authority - PLRs / CCAs, Statistics