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SECTION 4. ON WHAT

Internal Revenue Bulletin 1998-1 · 2026-10-03 edition · updated 2026-10-04 · United States

ISSUES MUST TECHNICAL ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES?

Alcohol, tobacco, and .01 The procedures for obtaining technical advice specifically applicable to federal firearms taxes alcohol, tobacco, and firearms taxes under subtitle E of the Code are under the jurisdiction of the Bureau of Alcohol, Tobacco and Firearms.

Employee plans and .02 The procedures for obtaining technical advice specifically on issues under the exempt organizations jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations) are found in Rev. Proc. 98–5, this Bulletin. However, the procedures under Rev. Proc. 98–2 (this revenue procedure) must be followed for obtaining technical advice on issues pertaining to tax-exempt bonds and mortgage credit certificates.

Farmers’ cooperatives .03 Even though the Associate Chief Counsel (Domestic) has jurisdiction for issuing technical advice under § 521, the procedures under Rev. Proc. 98–5 and Rev. Proc. 90–27, 1990–1 C.B. 514, as well as § 601.201(n) of the Statement of Procedural Rules (26 C.F.R. § 601.201(n) (1997)), must be followed.

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▸Contents — Internal Revenue Bulletin 1998-1
Internal Revenue Bulletin 1998-1

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