Introduction›Rev. Proc. 96-3, page 82.
SECTION 4. ON WHAT ISSUES
Internal Revenue Bulletin 1996-1 · 2026-10-03 edition · updated 2026-10-04 · United States
MAY TAXPAYERS REQUEST WRITTEN GUIDANCE UNDER THIS PROCEDURE?
Taxpayers may request letter rulings, information letters and closing agreements on issues within the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations) under this revenue procedure. The national office issues letter rulings to answer written inquiries of individuals and organizations about their status
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for tax purposes and the tax effects of their acts or transactions when appropriate in the interest of sound tax administration.
Taxpayers also may request determination letters within the jurisdiction of the appropriate key district director that relate to Code sections under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations). See Rev. Proc. 96–6, this Bulletin.
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