SECTION 3. ON WHAT ISSUES — Internal Revenue Bulletin 1999-1

MAY TECHNICALADVICE BE REQUESTED UNDER THIS PROCEDURE?

Issues under the jurisdiction .01 The instructions of this revenue procedure apply to requests for technical advice on of the Associate Chief Counsel any issue under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate (Domestic), the Associate Chief Chief Counsel (Employee Benefits and Exempt Organizations), or the Associate Chief Counsel (Employee Benefits and Counsel (International), and on certain issues under the jurisdiction of the Associate Chief Exempt Organizations), the Counsel (Enforcement Litigation). See section 3 of Rev. Proc. 99–1, this Bulletin, for Associate Chief Counsel a description of the principal subject matters of jurisdiction. (Enforcement Litigation), or the Associate Chief Counsel (International)

Issues involving shipowners’ .02 The jurisdiction of the Associate Chief Counsel (Domestic) extends to issuing protection and indemnity technical advice under § 526 (shipowners’ protection and indemnity associations) and associations and certain § 528 (certain homeowners associations). homeowners associations

Sec. 1

January 4, 1999 78 1999–1 I.R.B.

S ECTION 4. ON WHAT 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. 99–5, this Bulletin. However, the procedures under Rev. Proc. 99– 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. 99–5 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) (1998)), must be followed.