If it's the "working law" of the IRS as embodied in the agency's General Counsel's Memoranda, and Actions on Decisions that you need, IRS Positions is the Reporter for you! Here, you'll receive the official texts of these IRS documents, providing you with first-time, "behind-the-scenes" reasoning of the IRS in an easy-to-use, timely format. Finding devices make locating topics a snap.

IRS Positions now also includes Litigation Guideline Memoranda (LGM), Service Center Advice (SCA), Market Segment Specialization Program (MSSP) audit guides, and Industry Specialization Program (ISP) coordinated issue papers — tax compliance reference material used by IRS examiners.

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