SECTION 22. PAPERWORK p. — Internal Revenue Bulletin 2000-1

REDUCTION ACT

INDEX p. 185

SECTION 1. WHAT IS THE This revenue procedure explains when and how Employee Plans Technical or Exempt PURPOSE OF THIS REVENUE Organizations Technical gives technical advice to an Employee Plans (EP) Examinations PROCEDURE? Area manager, Exempt Organizations (EO) Examinations Area manager, Employee Plans (EP) Determinations manager, Exempt Organizations (EO) Determinations manager, or a chief, appeals office in the employee plans areas (including actuarial matters) and exempt organizations areas. It also explains the rights a taxpayer has when an EP or EO Examinations Area manager, an EP or EO Determinations manager or a chief, appeals office requests technical advice regarding a tax matter. The reference in this revenue procedure to the chief, appeals office includes, when appropriate, the Assistant Regional Director of Appeals (Large Case). In addition, any reference to appeals officer includes, when appropriate, the team chief.

SECTION 2. WHAT CHANGES .01 This revenue procedure is a general update of Rev. Proc. 99–5, 1999–1 I.R.B. 158, HAVE BEEN MADE TO which contains the general procedures for technical advice requests for matters within the REV. PROC. 99–5? jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. While some of the changes to Rev. Proc. 99–5 involve minor revisions, such as updating citations to other revenue procedures, this revenue procedure also contains changes made by the IRS Restructuring and Reform Act of 1998, Pub. L. 105–206 that are currently in place. Taxpayers and Internal Revenue Service personnel may rely on the names, addresses and symbols in this revenue procedure until further published notice.

.02 A new section 4.04(6) is added regarding an additional area of mandatory technical advice.

.03 A new section 4.05 is added to expand upon the additional area of mandatory technical advice.

.04 Section 16.05 is amended to provide that an EP or EO Examinations Area manager, an EP or EO Determinations manager or a chief, appeals office, should promptly notify the taxpayer of a decision to return the case for further factual development or other reasons.