Treasury and the IRS have released the 2026–2027 Priority Guidance Plan, the annual roadmap of regulations and guidance the agencies intend to issue. Alongside it, they formally obsoleted 71 revenue rulings, revenue procedures, and notices.
The retirements matter because several of the obsoleted items touched questions arising under the One Big Beautiful Bill Act (OBBBA). Businesses whose compliance or planning positions relied on those older pronouncements should re-examine them against current law.
If your business took positions based on pre-OBBBA guidance — particularly around provisions the new law changed — review those positions with your tax advisor now rather than discovering issues at filing time.
The full Priority Guidance Plan is available from the IRS for those who want to see which projects are queued for the coming year.