Of course you are right, Bob. Afterall, it's not as if I should expect anyone to use the links, and then when they get to the webpage for released guidance, and those in Q&A format (not press releases), it's not as if they might bother to further follow links or even pop up the attached pdfs, or even use the resources to see the sections of IRC are most often available by simply following the reference materials. Since they already asked on the tax prep forum, and didn't  do their own research already, I will always start with the least technical resources for them, as the wording is often laymen terms. That's why I like, for instance, investopedia, and would link that in lieu of the IRS, often.