SECTION 19. PAPERWORK p. 150

REDUCTION ACT

DRAFTING INFORMATION p. 151

INDEX p. 152

APPENDIX A—SAMPLE p. 153 FORMAT FOR A LETTER RULING REQUEST

APPENDIX B—CHECKLIST p. 155 FOR A LETTER RULING REQUEST

2000–1 I.R.B. 119 January 3, 2000

SECTION 1. WHAT IS THE This revenue procedure explains how the Internal Revenue Service gives guidance to PURPOSE OF THIS taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and REVENUE PROCEDURE? Government Entities Division. It explains the kinds of guidance and the manner in which guidance is requested by taxpayers and provided by the Service. A sample format of a request for a letter ruling is provided in Appendix A.

SECTION 2. WHAT CHANGES .01 This revenue procedure is a general update of Rev. Proc. 99–4, 1999–1 I.R.B. 115, HAVE BEEN MADE TO which contains the Service’s general procedures for employee plans and exempt organizaREV. PROC. 99–4? tions letter ruling requests.

Most of the changes to Rev. Proc. 99–4 involve minor revisions, such as updating citations to other revenue procedures.

.02 The procedure has been revised to reflect the reorganization of the Service and the creation of the new Tax Exempt and Government Entities Division (TE/GE). Throughout the procedure, titles have been changed to reflect the realignment of responsibilities formerly under the Assistant Commissioner (Employee Plans and Exempt Organizations) to the Commissioner, TE/GE.

.03 References to Rev. Proc. 99–31, 1999–34 I.R.B. 280, which clarifies and supplements the consolidated compliance procedure, Rev. Proc. 98–22, 1998–12 I.R.B. 11, are added.

.04 A new section 16 is added to provide that information letters that are issued by the Service to members of the public will be made available to the public. Before being made available to the public, the Service will delete any name, address, and other taxpayer identifying information as appropriate under the Freedom of Information Act.