ADMINISTRATIVE — Internal Revenue Bulletin 1999-1

Rev. Proc. 99–1, page 6. Letter rulings, determination letters, and information letters issued by the Associate Chief Counsel (Domes- tic), 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. Proc. 98–1 superseded.

Rev. Proc. 99–2, page 73. Technical advice to the district directors and chiefs, appeals offices, from 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 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 Proc. 98–2 superseded.

Rev. Proc. 99–3, page 103. Areas in which advance rulings will not be issued; As- sociate 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 Procs. 97–23, 98–3, and 98–56 superseded.

Rev. Proc. 99–7, page 226. Areas in which advance rulings will not be issued; As- sociate Chief Counsel (International). This procedure revises the list of those provisions of the Code under the jurisdiction of the Associate Chief Counsel (International) relating to matters where the Service will not issue advance rulings or determination letters. Rev. Proc. 98–7 superseded.

January 4, 1999 4 1999–1 I.R.B.