SECTION 19. PAPERWORK p. 157

REDUCTION ACT

DRAFTING INFORMATION p. 157

INDEX p. 158

APPENDIX A—SAMPLE p. 159 FORMAT FOR A LETTER RULING REQUEST

APPENDIX B—CHECKLIST p. 161 FOR A LETTER RULING REQUEST

2001–1 I.R.B. 125 January 2, 2001

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. 2000–4, 2000–1 I.R.B. 115, HAVE BEEN MADE TO which contains the Service’s general procedures for employee plans and exempt organizaREV. PROC. 2000–4? tions letter ruling requests. Most of the changes to Rev. Proc. 2000–4 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 and offices 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 Sections 3.09 and 9.04 have been updated to reflect the offices and addressess to send the requests.

.04 Section 9.03(3) is amended to clarify the circumstances under which expedited handling of letter rulings and determination letters will be granted.

.05 Section 12.07 is amended to clarify that pre-submission conferences are held only if the identity of the taxpayer is provided to the headquarters office.