How comforting — as dictators go, the IRS plays very fair in telegraphing its hand-wringing (chop-licking?):
Every year, the Internal Revenue Service updates its list of topics on which it will:(1) not issue rulings, (2) ordinarily not issue rulings, and (3) not issue rulings because the issue is under extensive study.1 The IRS says “not ordinarily” means that unique and compelling reasons must be demonstrated to justify the issuance of a ruling or determination letter. The category “temporarily not issuing” because “under study” seems to offer more hope than “ordinarily” won’t rule. Still, being on the “ordinarily won’t rule” list is better than being on yet another list—IRS “will not” rule.The items on this year’s list of particular interest to charities and their donors.
Source: IRS’ “Won’t Rule” List