Which document provides guidance regarding IRS procedures but is considered non-precedential?

The answer is guided by the nature of revenue procedures, which are issued by the IRS to provide information on the procedures and practices the agency follows in administering tax laws. While these documents serve as helpful guidance for taxpayers and tax professionals, they do not have the force of law and are considered non-precedential. This means they cannot be relied upon as a definitive authority in disputes with the IRS or in court cases.

In contrast, court opinions are binding decisions made by judges and can set legal precedents. Temporary regulations, although they are created by the IRS, have a limited life and are intended to fill gaps until final regulations are issued, and they carry more weight than revenue procedures. Final regulations are the IRS's authoritative interpretations of tax law that have gone through a notice-and-comment period and are considered binding. Therefore, revenue procedures uniquely serve as valuable but non-legal guidance regarding IRS practices.