Since 2016, the Internal Revenue Service Tax Exempt and Government Entities Division (TE/GE) has followed a practice of posting “issue snapshots” – technical summaries of tax issues provided for reference purposes – from time to time on its website. The snapshots are intended to “provide an overview of an issue and are a means for collaborating and sharing knowledge among IRS employees” as well as with practitioners. They sometimes explain new law or guidance, and often include “audit tips” for IRS examiners that can also be useful for practitioners.