SECTION 1. PURPOSE AND NATURE

OF CHANGES

.01 This revenue procedure updates Rev. Proc. 2000–7, 2000–1 I.R.B. 227, by providing a current list of areas under the jurisdiction of the Associate Chief Counsel(International) on which the Internal Revenue Service will not issue letter rulings or determination letters.

.02 Changes (1) Section 3.02(2),dealing with the federal tax consequences of proposed federal, state, local, municipal, or foreign legislation, are removed from areas in which ruling or determination letters will not be issued and are moved to § 4.02(6), dealing with areas in which ruling or determination letters will not ordinarily be issued.

(2) New § 4.01 (10), dealing with § 894, Income Affected by Treaty, has been added to indicate that the Service will not ordinarily rule as to whether certain persons will be considered liable to tax under the laws of a foreign country for purposes of determining if such persons are residents within the meaning of any United States income tax treaty.

(3) New § 4.01(16), dealing with § 901, Taxes of Foreign Countries and of Possessions of United States, has been added to indicate that the Service will not ordinarily rule as to whether a foreign levy meets the requirements of a creditable tax under § 901.

(4) New § 4.01(18), dealing with § 903, Credit For Taxes In Lieu Of Income, Etc., Taxes, has been added to provide that the Service will not ordinarily rule as to whether a foreign levy meets the requirements of a creditable tax under § 903.

(5) Section 943(a) is added to § 4.01(19) dealing with whether a product is manufactured or produced for purposes of § 927(a), § 936(h)(5), § 954(d), and §993(c).

individuals and organizations regarding their status for tax purposes and the tax effects of their acts or transactions before the filing of returns or reports that are required by the Internal Revenue Code. There are, however, areas where the Service will not issue letter rulings or determination letters, either because the issues are inherently factual or for other reasons. These areas are set forth in sections 3 and 4 of this revenue procedure. Section 3 lists areas in which letter rulings and determination letters will not be issued under any circumstances. Section 4 lists areas in which they will not ordinarily be issued; in these areas, unique and compelling reasons may justify issuing a letter ruling or determination letter. A taxpayer who plans to request a letter ruling or determination letter in an area described in Section 4 should contact (by telephone or in writing) the Office of Associate Chief Counsel (International) (hereinafter “the Office”) prior to making such request and discuss with the Office the unique and compelling reasons that the taxpayer believes justify issuing such letter ruling or determination letter. While not required, a written submission is encouraged since it will enable Office personnel to arrive more quickly at an understanding of the unique facts of each case. A taxpayer who contacts the Office by telephone may be requested to provide a written submission. The Service may provide a general information letter in response to inquiries in areas on either list.

These lists are not all-inclusive. Future revenue procedures may add or delete items. The Service may also decline to rule on an individual case for reasons peculiar to that case, and such decision will not be announced in the Internal Revenue Bulletin.

.02 Scope of Application This revenue procedure does not preclude a director, the Director, (International), or Area Director, Appeals from submitting requests for technical advice in the areas listed to the Office.