ADMINISTRATIVE—Continued — Internal Revenue Bulletin 1998-1

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. Proc. 97–1 superseded.

Rev. Proc. 98–2, page 74. Technical advice to the district directors and chiefs, appeals offices, from the Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits 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. Procs. 97–2 and 97–21 superseded.

Rev. Proc. 98–3, page 100. Areas in which advance rulings will not be issued; Asso- ciate Chief Counsel (Domestic), Associate Chief Coun- sel (Employee Benefits and Exempt Organizations). 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 Procs. 97–3 and 97–53 superseded.

Rev. Proc. 98–7, page 222. Areas in which advance rulings will not be issued; As- sociate Chief Counsel (International). This procedure lists the Code provisions under the jurisdiction of the Associate Chief Counsel (International) that advance letter rulings or determination letters will not be issued. Rev. Proc. 97–7 superseded.

January 5, 1998 4 1998–1 I.R.B.