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https://www.irs.gov/irb/2025-01_IRB
They may not be relied upon as authoritative interpretations

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https://www.irs.gov/node/49746
They may not be relied upon as authoritative interpretations

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https://www.irs.gov/instructions/iw7
You may use the ITIN notice you received or send a letter to the IRS using the address under Where To Apply , later

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https://www.irs.gov/publications/p17
This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS

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https://www.irs.gov/publications/p519
519, such as legislation enacted after it was published, go to IRS