Last updated on October 3, 2025
No, it is not recommended or allowed as a best practice. The IRS and Treasury Department release an annual Priority Guidance Plan, and the 2023–2024 version includes 237 projects that reflect updated interpretations, clarifications, and procedural changes. These updates may affect deductions, credits, compliance requirements, and reporting standards. Taxpayers are expected to consult the most current guidance to ensure accurate filings. Relying solely on outdated guidance could result in errors, penalties, or missed opportunities for tax benefits. The IRS encourages ongoing engagement and review of new publications throughout the tax year.
https://www.irs.gov/pub/irs-counsel/2023-2024-priority-guidance-plan-initial-version.pdf
9/29/2023