Part III. Administrative, Procedural, and Miscellanous

erally would not benefit from audit protection but still would be required to obtain a director’s consent if under examination.

The Service also welcomes other comments on the proposed revenue procedure provided in this notice. Comments should be submitted by September 11, 2001, either to: Internal Revenue Service P.O. Box 7604 Ben Franklin Station Washington, DC 20044 Attn: CC:PA:T:CRU (ITA) Room 5228

or electronically via:

Notice.Comments@m1.irscounsel.treas.gov (the Service Comments e-mail address).

Rev. Proc. 2001–XX

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