ADMINISTRATIVE

Rev. Proc. 2002–1, page 1. Letter rulings, determination letters, and information let- ters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions & Prod- ucts), Associate Chief Counsel (Income Tax & Account- ing), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs & Special Industries), Asso- ciate Chief Counsel (Procedure and Administration), and Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). Revised procedures are provided for issuing letter rulings, determination letters, and information letters on specific issues under the jurisdiction of the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions & Products), Associate Chief Counsel (Income Tax & Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs & Special Industries), Associate Chief Counsel (Procedure and Administration), and Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). Rev Proc. 2001–1 superseded. Rev. Procs. 84–37 and 96–13 modified. Notice 97–19 modified.

Rev. Proc. 2002–2, page 82. Technical advice furnished by the Associate Chief Coun- sel (Corporate), Associate Chief Counsel (Financial Insti- tutions & Products), Associate Chief Counsel (Income Tax & Accounting), Associate Chief Counsel (Interna- tional), Associate Chief Counsel (Passthroughs & Special Industries), Associate Chief Counsel (Procedure and Administration), and Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). Revised procedures are provided for furnishing technical advice to the directors and area directors, appeals, in areas under the jurisdiction of the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions & Products), Associate Chief Counsel (Income Tax & Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs & Special Industries), Associate Chief Counsel (Procedure and Administration), and Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). Taxpayers’ rights, when technical advice has been requested, are also provided. Rev. Procs. 2001–2 and 2001–41 superseded.

Rev. Proc. 2002–3, page 117. Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of the Associates Chief Counsel and the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) relating to matters where the Service will not issue rulings or determination letters. Rev. Procs. 2001–3, 2001–30, 2001–36, and 2001–51 superseded.

Rev. Proc. 2002–7, page 249. Areas in which advance rulings will not be issued; Asso- ciate Chief Counsel (International). This procedure revises the list of those provisions of the Code under the jurisdiction of the Associate Chief Counsel (International) relating to matters where the Service will not issue advance rulings or determination letters. Rev. Proc. 2001–7 superseded.

January 7, 2002 2002–1 I.R.B.