The IRS has removed 71 outdated revenue rulings, procedures, notices, and announcements from its current guidance documents in an attempt to decrease material that taxpayers and advisors must review, thus improving clarity and reducing clutter. However, critics argue that although this reduction might modernize the information around tax administration, it is not the same as modernizing the IRS's technology systems, which should be the primary focus.
The IRS is cleaning out its tax-law attic, and 71 old guidance documents just got shown the door. On the surface, that sounds like straightforward housekeeping. Revenue rulings from the 1950s, temporary transition rules, expired programs and notices tied...
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