SECTION 5. ON WHAT

ISSUES MUST TECHNICAL ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES?

Matters (other than farmers’ .01 All procedures for obtaining technical advice on issues (other than farmers’ coopcooperatives) under the jurisdiction eratives) under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate of the Associate Chief Counsel Chief Counsel (Financial Institutions & Products), the Associate Chief Counsel (Income (Corporate), the Associate Chief Tax & Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Financial Institutions & Counsel (Passthroughs & Special Industries), the Associate Chief Counsel (Procedure & Products), the Associate Chief Administration), and the Division Counsel/Associate Chief Counsel (TE/GE) including Counsel (Income Tax & any matter pertaining to tax-exempt bonds or mortgage credit certificates, § 457 plans, Accounting), the Associate § 526 of the Code (shipowners’ protection and indemnity associations), § 528 (certain Chief Counsel (International), homeowners’ associations) and issues involving the interpretation or application of the the Associate Chief Counsel federal income tax laws and income tax treaties relating to international transactions are (Passthroughs & Special Industries), contained in Rev. Proc. 2001–2. the Associate Chief Counsel (Procedure & Administration), and the Division Counsel/Associate Chief Counsel (TE/GE)

Alcohol, tobacco, and .02 Procedures for obtaining technical advice specifically applicable to federal alcohol, firearms taxes tobacco, and firearms taxes under subtitle E of the Code are under the jurisdiction of the Bureau of Alcohol, Tobacco and Firearms.

Excise taxes .03 Technical advice procedures regarding excise taxes (other than excise taxes imposed under Chapters 41, 42 and 43 of the Code), and employment taxes that employee plans and exempt organizations are subject to, are set forth in Rev. Proc. 2001–2.