Notice 2014-18 solicits public comments on recommendations for items that should be included on the 2014-2015 Guidance Priority List.

Announcement 2014-15 provides transition relief for owners of Individual Retirement Accounts and Individual Retirement Annuities (collectively, “IRAs”) relating to the application of the one-rollover-per-year limitation of § 408(d)(3)(B) of the Internal Revenue Code.