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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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▸Contents — Internal Revenue Bulletin 2001-33

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