2025-01-29
Each week the IRS publishes its written determinations. You can find the most recent written determinations in the irs-wd downloads directory, and you can search for a particular written determination on the Forms, Instructions and Publications page.
I have noticed a pattern each week when the written determinations are published. The documents from the Tax Exempt division are always published at the end, and those documents are always scanned PDF files. For example, last week there were 21 written determinations published. The last three published, 19, 20, and 21, were non-searchable scanned documents from the Tax Exempt division. The first 18 published were all printed to PDF files so that they have searchable text. For the three documents published by the Tax Exempt division, you cannot select text or search for text in any of them.
It is now the year 2025. We are a quarter of the way through the 21st century. The Tax Exempt division of the IRS should update its technology so that its written determinations are searchable. All it needs to do is to print the documents to PDFs instead of scanning them.