IRS releases annual revenue procedures for 2022

Six “annual revenue procedures” for 2022

Six “annual revenue procedures” for 2022

The IRS posted the first edition of the Internal Revenue Bulletin for 2022 (IRB 2022-1, dated January 3, 2022) providing six of the “annual revenue procedures” for 2022.

IRB-2022-1 [PDF 2.8 MB] (304 pages) includes the following six annual revenue procedures:

  • Rev. Proc. 2022-1 - Letter rulings, information letters, and determination letters
  • Rev. Proc. 2022-2 - Technical advice
  • Rev. Proc. 2022-3 - Areas in which rulings will not be issued (domestic area)
  • Rev. Proc. 2022-4 - Determination letters and letter rulings (tax-exempt and government entities, employee plans)
  • Rev. Proc. 2022-5 - Determination letters (exempt organizations)
  • Rev. Proc. 2022-7 - Areas in which rulings will not be issued (international area) 


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