On 3 January 2017, the U.S. IRS published Internal Revenue Bulletin: 2017-1. The bulletin includes a number of revenue procedures concerning advice provided by the IRS to taxpayers, including letter rulings, closing agreements, determination letters, and other forms. Also covered are the areas in which the IRS will not provide rulings or determination letters. The guidance is updated annually, and generally supersedes the guidance issued in past years. Click the following link for Internal Revenue Bulletin: 2017-1.