bulletin Internal Revenue›Introduction
SECTION 1. PURPOSE
Internal Revenue Bulletin 2001-33 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 This revenue procedure modifies Rev. Proc. 2001–2 (2001–1 I.R.B. 79) to clarify that Technical Advice will not be issued on frivolous issues and to provide a procedure for expedited review of denials of Technical Advice where the taxpayer requests Technical Advice on frivolous issues.
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