2026-01-01

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.

Tags: Authority PLRs, Statistics
DISCLAIMER
The posts on this blog have not been verified for accuracy. You should consult an attorney for legal advice regarding your own situation. These posts are not updated for changes in the tax laws. Further, these posts should not be relied upon for any purpose whatsoever.
Copyright © 2004 – 2026, Andrew Mitchel LLC. All rights reserved.
