Page 255 - Large Business IRS Training Guides

Temporary Regulations

• Temporary regulations provide immediate guidance prior to publication of final

regulations.

• A temporary regulation is generally effective when published in the Federal

Register (before the Administrative Procedures Act (APA) notice-and-
comment process).

• Temporary regulations must be published with a cross-referencing NPRM to
provide the public notice and comment.

• Temporary regulations are issued if there is “good cause” to issue

regulations with immediate effect without notice and comment.

• Temporary regulations are effective until superseded by final regulations. In

no event, may a temporary regulation remain effective for more than 3 years

(for temporary regulations issued after 11/20/88). Sec. 7805(e).

• Temporary regulations are given the same weight as final regulations.

Robinson v. Commissioner, 119 T.C. 44 (2002).

• Courts defer to temporary regulations unless they conflict with, or are an

unreasonable interpretation of, the underlying statute.

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