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IRS Written Determinations Increased By 4% In 2023

2024-01-02

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 PLRs. Written determinations are usually published late Thursday evenings.

In 2022, the IRS published 899 written determinations. In 2023, the IRS published 939 written determinations, a 4.4% increase.

Below is a chart showing the number of written determinations published by the IRS from 1999 to 2023.

chart of number of IRS written determinations

Tags: Authority - PLRs / CCAs, Statistics