Bulletin No. 1997–1 January 6, 1997

401(a), 403(a), 409, and 4975 of the Code. Rev. Proc. 96–6 superseded.

Rev. Proc. 97–8, page 187. User fees for employee plans and exempt organiza- tions. Up-to-date guidance for complying with the user fee program of the Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations), is provided. Rev. Proc. 96–8 superseded.

EXEMPT ORGANIZATIONS

Rev. Proc. 97–4, page 96. Rulings and determination letters; issuance proce- dures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters relating to sections of the Code under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations). Rev. Proc. 96–4 superseded.

Rev. Proc. 97–5, page 132. Technical advice. Revised procedures are provided for furnishing technical advice to key district directors and chiefs, appeals offices, by the Assistant Commissioner (Employee Plans and Exempt Organizations) regarding issues in the employee plans areas (including actuarial matters) and exempt organizations areas. Rev. Proc. 96–5 superseded.

(Continued on page 4)

Cumulative List of Actions Relating to Decisions of the Tax Court published in the Bulletin from January through December 1996 begins on page 5. Announcement of Disbarments and Suspensions begins on page 204. Finding List of Revenue Rulings, Revenue Procedures, Treasury Decisions, etc., published in the Bulletin from July through December 1996 begins on page 207. Finding List of Previously Published Items currently mentioned in the Bulletin from July through December 1996 begins on page 209. Cumulative List of Declaratory Judgment Proceedings Under Section 7428 begins on page 203. Index of Items Published in the Bulletin from July through December 1996 begins on page 210.