The seven Tier 1 Notices
The Tier 1 Notices are the Society's Foundation Notices: authorities that establish durable guidance, remain authoritative, have stable IRS HTML at the Internal Revenue Bulletin, and are widely referenced throughout the Society's corpus. They are the anchors against which subsequent Notices are added.
Editorial methodology
The Notices family was ingested under the seven-stage methodology now standard for administrative families: discovery from the Internal Revenue Bulletin, editorial classification, freeze of the discovery evidence, relationship-integrity validation, authoring under the source-audit and structural gates, verification, and family-baseline freeze.