https://www.irs.gov/newsroom/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs
General overview of taxpayer reliance on guidance published in the Internal Revenue Bulletin and...
The purpose of this reliance page is to confirm/explain that FAQs generally cannot be relied upon and describe authority that can be relied upon.
reliance on guidancegeneral overviewpublished ininternalrevenue