The answer is HELL NO!
The IRS has even issued information release SBSE-04-0517-0030. which says
SUBJECT: Interim Guidance on the use of Frequently Asked Questions (FAQs)
and other items posted to IRS.gov
The purpose of this memorandum is to issue guidance to remind examiners that
** frequently asked questions (FAQs) and other items posted on IRS.gov that have not**
** been published in the Internal Revenue Bulletin is not legal authority.** The FAQs and
other items should not be used to sustain a position unless the items (e.g., FAQs)
explicitly indicate otherwise or the IRS indicates otherwise by press release or by notice
or announcement published in the Bulletin.
IRM subsections affected by this change are listed in Attachment 1, Interim Guidance on the use of Frequently Asked Questions (FAQs) and other items posted to IRS.gov. This
guidance is effective immediately and will be incorporated into IRM 4.10.7, Issue
The resolution, within two years of issuance.
If you have questions, you may contact me or have a member of your staff contact
Cathy Demetra, Program Manager, Examination - Field and Campus Policy, Field Exam
General Processes.
Just thought I would share that.