HIGHLIGHTS OF THIS ISSUE—Continued

EXEMPT ORGANIZATIONS—Continued

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 Proc. 96–8 superseded.

ADMINISTRATIVE

Notice 97–7, page 8. Environmental cleanup costs; letter rulings. Comments are requested on a proposed revenue procedure that, when finalized, will provide special procedures for requesting written guidance on the tax treatment under sections 162 and 263 of the Code of environmental cleanup costs incurred in transactions that span past and future taxable years.

Rev. Proc. 97–1, page 11. Letter rulings, determination letters, and information letters issued by the Associate Chief Counsel (Do- mestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations), Associate Chief Counsel (Enforcement Litigation), and Associate Chief Counsel (International). Revised procedures are provided for issuing letter rulings, determination letters, and information letters on specific issues under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), and the Associate Chief Counsel (International). Rev. Procs. 96–1 and 92–90 superseded. Rev. Procs. 96–13 and 92–20 modified.

Rev. Proc. 97–2, page 64. Technical advice to the district directors and chiefs, appeals offices, from the Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Ben- efits and Exempt Organizations), Associate Chief Counsel (Enforcement Litigation), and Associate Chief Counsel (International). Revised procedures are provided for furnishing technical advice to the district directors and chiefs, appeals offices, in areas under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), and the Associate Chief Counsel (International). Taxpayers’ rights when technical advice has been requested also are provided. Rev. Proc. 96–2 superseded.

Rev. Proc. 97–3, page 84. Areas in which advance rulings will not be issued; Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organiza- tions). This procedure provides a revised list of those provisions of the Code under the jurisdiction of the Associate Chief Counsel (Domestic) and the Associate Chief Counsel (Employee Benefits and Exempt Organizations), relating to matters where the Service will not issue advance rulings or determination letters. Rev. Procs. 96–3, 96–12, 96–22, 96–34, 96–39, 96–43, and 96–56 superseded.

Rev. Proc. 97–7, page 185. Areas in which advance rulings will not be issued: Associate Chief Counsel (International). This procedure lists the subject matters under the jurisdiction of the Associate Chief Counsel (International) in which the Service will not issue advance letter rulings or determination letters. Rev. Proc. 96–7 superseded.

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