SECTION 22. WHAT IS THE
Internal Revenue Bulletin 2002-1 · 2026-10-03 edition · updated 2026-10-04 · United States
EFFECTIVE DATE OF THIS REVENUE PROCEDURE?
.04 Section 10.04 is amended to require the field or area office to submit three copies of the request for technical advice.
.05 Section 12.05 is added to set forth special procedures applicable to appeals regarding frivolous issues.
.06 Section 16.15 is amended to provide that with respect to a request for technical advice from LMSB, a copy of the reply to this request should be mailed, at the same time the reply is mailed to the director, to the field personnel who requested the request under the signature authority of the director.
.07 Section 17.01(1) is amended to reflect the Service’s existing practice regarding the reconsideration process.
.08 Section 17.03 is amended to provide that (1) the director or appeals officer has 30 calendar days after receipt of a technical advice memorandum to either formally request reconsideration or give the adopted technical advice memorandum to the taxpayer; and (2) the director or appeals office must notify the national office when the technical advice memorandum is given to the taxpayer. However, these requirements do not apply to a technical advice memorandum involving a criminal or civil fraud investigation, or a jeopardy or termination assessment.
Rev. Proc. 2001–2, 2001–1 I.R.B. 79, as modified by Rev. Proc. 2001–41, 2001–33 I.R.B. 173, is superseded.
This revenue procedure is effective January 7, 2002.
DRAFTING INFORMATION The principal author of this revenue procedure is Joseph Dewald of the Office of Associate Chief Counsel (Procedure and Administration). For further information regarding this revenue procedure for matters under the jurisdiction of—
(1) the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions & Products), the Associate Chief Counsel (Income Tax & Accounting), the Associate Chief Counsel (Passthroughs & Special Industries), the Associate Chief Counsel (Procedure and Administration), or the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), contact George Bowden or Henry Schneiderman at (202) 622–3400 (not a toll-free call);
(2) the Associate Chief Counsel (International), contact Gerard Traficanti at (202) 622– 3619 (not a toll-free call);
(3) the Commissioner (Large and Mid-Size Business Division), contact Nicholas Donadio at (202) 283–8408 (not a toll-free call);
(4) the Commissioner (Small Business and Self-Employed Division), contact John Brueggeman at (336) 378–2821 (not a toll-free call);
(5) the Commissioner (Wage and Investment Division), contact Hugh Barrett at (404) 338–9903; or
(6) the Chief, Appeals, contact Thomas R. Roley at (202) 694–1822 (not a toll-free call).
Sec. 22 2002–1 I.R.B 113 January 7, 2002
INDEX
References are to sections in Rev. Proc. 2002–2
Additional Information
- procedure for submission ............................................................................................................................. 16.05, 16.11, 16.12
after conference .......................................................................................................................................................... 14.10
proposed deletions under § 6110 ........................................................................................................................................ 10.02
to receive request for additional information by fax ......................................................................................... 10.01, 16.11(1)
Conferences
- offered ...................................................................................................................................................................... 11.02, 14.01
after conference of right ............................................................................................................................................ 14.09 exceptions ............................................................................................................................................ 11.08, 12.04, 16.13
pre-submission conferences ....................................................................................................................................................... 9
scheduling ................................................................................................................................................................................. 14
request to limit retroactivity ........................................................................................................................... 14.07, 19.04
telephone conferences ................................................................................................................................................ 14.11
Definitions
area office ................................................................................................................................................................................... 1
area director, appeals ................................................................................................................................................................. 1
director ....................................................................................................................................................................................... 1
field office .................................................................................................................................................................................. 1
national office ............................................................................................................................................................................ 1
taxpayer ...................................................................................................................................................................................... 1
technical advice .......................................................................................................................................................................... 2
territory manager ........................................................................................................................................................................ 1
Discussions with Taxpayers
technical advice memorandum ........................................................................................................................................... 17.02
technical advice request ...................................................................................................................................................... 16.09
Employee Plans and Exempt Organizations
application of § 6104 .......................................................................................................................................................... 11.07
jurisdiction of Commissioner, Tax Exempt and Government Entities Division ................................................................ 4.02
January 7, 2002 114 2002–1 I.R.B.
INDEX
References are to sections in Rev. Proc. 2002–2 (Continued)
Extension of Time
to appeal decision not to request technical advice ............................................................................................................ 12.02
to disagree with statement of facts in technical advice request ............................................................................. 11.03, 11.04
to schedule conference ............................................................................................................................................ 14.03, 14.04
to submit additional information ............................................................................................................................. 14.10, 16.11
to submit taxpayer’s initial statement of facts and arguments
after technical advice request forwarded to national office ................................................................................ 10.01(2)
Foreign laws and documents
- required with technical advice request .......................................................................................................... 10.01(4), 10.01(5)
certified English translations ................................................................................................................. 10.01(4), 10.01(5)
- effect if interpretation is a material fact ............................................................................................................................ 11.05
Penalties of Perjury Statement
form ................................................................................................................................................................................. 16.11(2)
required with additional information ...................................................................................................................... 14.10, 16.11
signature requirements .................................................................................................................................................... 16.11(2)
Power of Attorney .................................................................................................................................................................. 10.05
Pre-submission Conferences ......................................................................................................................................................... 9
Public Disclosure Under § 6110
- deletion statement required ...................................................................................................................................... 10.02, 11.08
exception when § 6104 applies ................................................................................................................................. 11.07
failure to submit .............................................................................................................................................. 11.06, 16.02
signature requirements ............................................................................................................................................... 10.02
- notice of intention to disclose ................................................................................................................................. 16.14, 17.03
protesting deletions not made ........................................................................................................................ 16.13, 17.04
Retroactive Effect
- in general .................................................................................................................................................................. 18.02–18.06
on letter ruling ........................................................................................................................................................... 18.06
- request to limit retroactivity .................................................................................................................................................... 19
format of request ............................................................................................................................................ 19.02, 19.03 scheduling conference .................................................................................................................................... 14.07, 19.04
Revenue Rulings
- effect on a continuing transaction ...................................................................................................................................... 18.04
request to limit retroactivity ...................................................................................................................................... 19.02
2002–1 I.R.B 115 January 7, 2002
INDEX
References are to sections in Rev. Proc. 2002–2 (Continued)
Section 301.9100 Relief ................................................................................................................................................................. 5
Status of Technical Advice Request
to field or area office ........................................................................................................................ 15.02, 16.06, 16.08, 16.10
to taxpayer ............................................................................................................................................................... 15.01, 16.09
Where to Send
additional information ............................................................................................................................................. 14.10, 16.12
taxpayer’s initial statement of facts and arguments after
technical advice request forwarded to national office ......................................................................................... 10.01(2)
technical advice request from area office .......................................................................................................................... 10.03
technical advice request from field office ......................................................................................................................... 10.03
Withdrawal of Technical Advice Request ................................................................................................................................ 13
January 7, 2002 116 2002–1 I.R.B.
issuance of a ruling or determination letter. Those sections reflect a number of specific questions and problems as well as general areas. Section 5 lists specific areas for which the Service is temporarily not issuing rulings and determinations because those matters are under extensive study. Finally, section 6 of this revenue procedure lists specific areas where the Service will not ordinarily issue rulings because the Service has provided automatic approval procedures for these matters.
See Rev. Proc. 2002–1, this Bulletin, particularly section 7 captioned “Under What Circumstances Does the Service Have Discretion to Issue Letter Rulings and Determination Letters?” for general instructions and other situations in which the Service will not or ordinarily will not issue letter rulings or determination letters.
With respect to the items listed, revenue rulings or revenue procedures may be published in the Internal Revenue Bulletin from time to time to provide general guidelines regarding the position of the Service.
Additions or deletions to this revenue procedure as well as restatements of items listed will be made by modification of this revenue procedure. Changes will be published as they occur throughout the year and will be incorporated annually in a new revenue procedure published as the third revenue procedure of the year. These lists should not be considered allinclusive. Decisions not to rule on individual cases (as contrasted with those that present significant pattern issues) are not reported in this revenue procedure and will not be added to subsequent revisions.
.02 Scope of Application. This revenue procedure does not preclude the submission of requests for technical advice to the National Office from other offices of the Service.
.03 No-Rule Issues Part of Larger Transactions.
If it is impossible for the Service to determine the tax consequences of a larger transaction without knowing the resolution of an issue on which the Service will not issue rulings and determinations under this revenue procedure involving a part of the transaction or a related transaction, the taxpayer must
26 CFR 601.201: Rulings and determination letters.
Rev. Proc. 2002–3
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