ADMINISTRATIVE

Rev. Proc. 2001–34, page 1293. Qualified fuel under section 29(c)(1)(C). This procedure modifies Rev. Proc. 2001–30 (2001–19 I.R.B. 1163) regarding the circumstances under which the Service will issue private letter rulings regarding solid synthetic fuels produced from coal. Rev. Proc. 2001–30 modified.

Rev Proc. 2001–35, page 1293. Qualified mortgage bonds; mortgage credit certifi- cates; national median gross income. Guidance is provided concerning the use of the national and area median gross income figures by issuers of qualified mortgage bonds and mortgage credit certificates in determing the housing cost/income ratio described in section 143(f) of the Code. Rev. Proc. 2000–21 obsoleted except as provided in section 5.02 of this revenue procedure.

Announcement 2001–58, page 1295. FOIA administrative appeals. Authority to respond to FOIA administrative appeals has been transferred to the Chief, Appeals, from the Assistant Chief Counsel (Disclosure & Privacy Law). All FOIA administrative appeals must be filed with the Chief, Appeals, at the address provided in this announcement.