Identify which of the following statements is false.
A)A revenue ruling is issued by the Internal Revenue Service only in response to a written inquiry by a taxpayer.
B)Rev. Proc. 2006-19 is a revenue procedure that was published in 2006.
C)The citation Ltr. Rul. 200611075 usually indicates the ruling was made public in the 11th week of 2006.
D)A technical advice memorandum is made available as a letter ruling.

Question

Quizplus · Accepted Answer

Revenue rulings are not issued solely in response to written inquiries by taxpayers; they are also issued by the IRS to provide guidance to all taxpayers and IRS personnel.

Identify Which of the Following Statements Is False