SECTION 22. PAPERWORK p. 191

REDUCTION ACT

INDEX p. 192

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, an Exempt Organizations (EO) Examinations Area manager, an Employee Plans (EP) Determinations manager, an Exempt Organizations (EO) Determinations manager, or an Appeals Area Director, SB/SE-TE/GE 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 an Appeals Area Director, SB/SE-TE/GE requests technical advice regarding a tax matter.

SECTION 2. WHAT CHANGES .01 This revenue procedure is a general update of Rev. Proc. 2000–5, 2000–1 I.R.B. 158, HAVE BEEN MADE TO which contains the general procedures for technical advice requests for matters within the REV. PROC. 2000–5? jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. While some of the changes to Rev. Proc. 2000–5 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 now 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 The definition of a taxpayer in section 3 and the reference in section 5 to the use of another revenue procedure are clarified to reflect that the Commissioner, Tax Exempt and Government Entities, has examination jurisdiction but not interpretative authority with respect to § 457 plans.

.03 Section 6.01(3) of Rev. Proc. 2000–5 pertaining to § 301.9100–1 letter rulings and the availability of a drop box has been deleted because of security concerns regarding, and the lack of use of, the drop box.