I have a general question in regards to IRS compliance. The Code itself, notwithstanding, I am looking for some high-level instruction on how to explain the differences and reasons behind the separate types of IRS/treasury guidance and other departmental guidance such as the DOL. A short list would be:

- Regulations
- Notices
- Rev. Proc.'s
- Priv. Ltr. Rul.'s
- other

I am not so much looking for an explanation here in this posting, but I am searching for some help on where to look for such information. Is there a publication, website, or 800# that I can refer to in order to get some help? I want to get a comprehensive understanding; not just quick and dirty.

Thank you.

To obtain a complete understanding, you might need to start with an "administrative law" course that explains different types of agency actions and what is required for each type.

Thanks Katherine.
Believe it or not, I do have a pretty good understanding of administrative law - investigative powers, informal rule making, posting to the Fed. Register, and comment periods. I guess I'm just looking for something that is more benefits specific. I have an innate and cursory understanding for my own personal knowledge. But, I am attempting to try to teach others the differences, which is a little different.

An introductory question would be "what is the difference between an Treas. Reg. and a Rev. Procedure?"
Don't answer that question.
Again, I am looking more for a good place to go to research the topic myself and develop a high-level training reference.

One is issued at the Treasury level and one is issued at the IRS level? And they are two different types of rulemaking with different purpose and effect?

not exactly comprehensive, but how about this from the IRS's website?

http://www.irs.gov/newsroom/display/0,,i1%...3D78656,00.html

Steve,
THANKS. That is exactly what I am looking for. I can probably take it from there. Perfect.

-gk