Priority guidance plan

 

Each year, the Treasury Department's Office of Tax Policy and the IRS use the Guidance Priority List to identify and prioritize that tax issues that should be addressed through regulations, revenue rulings, revenue procedures, notices, and other published administrative guidance. The Guidance Priority List focuses resources on guidance items that are most important to taxpayers and tax administration. Published guidance plays an important role in increasing voluntary compliance by helping to clarify ambiguous areas of the tax law.

Current year priority guidance plan

Prior year priority guidance plans (1999-2025)

2024-2025

2023-2024

2022-2023

2021-2022

2020-2021

2019-2020

2018-2019

2017-2018

2016-2017

2015-2016

2014-2015

2013-2014

2012-2013

2011-2012

2010-2011

2009-2010

2008-2009

2007-2008

1999-2007

Guidance projects

  • Notice 2024-28 — Public comments invited on recommendations for 2024-2025 Priority guidance plan. (Type IRS-2024-0009 in the search field on the regulations.gov homepage to find this notice and submit recommendations).

Related

  • regulations.gov — A one-stop website to find, view and comment on federal regulations and other federal actions.
  • Federal Register — Provides access to the official text of federal laws, presidential documents and administrative regulations and notices.
  • Internal Revenue Bulletin (IRB) — The authoritative instrument of the Commissioner of the Internal Revenue Service for announcing official rulings and procedures of the Internal Revenue Service.
  • Advance releases — Advance releases of revenue rulings, revenue procedures and other technical guidance that will be published in an upcoming Internal Revenue Bulletin.​
Page Last Reviewed or Updated: 02-Oct-2025