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Introduction

SECTION 4. ON WHAT ISSUES

Internal Revenue Bulletin 2002-1 · 2026-10-03 edition · updated 2026-10-04 · United States

MUST TECHNICAL ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES?

Alcohol, tobacco, and firearms taxes

Tax exempt and government entities

.02 The jurisdiction of the Associate Chief Counsel (Passthroughs & Special Industries) extends to issuing technical advice under § 526 (shipowners’ protection and indemnity associations) and § 528 (certain homeowners associations).

.01 The procedures for obtaining technical advice specifically applicable to federal alcohol, tobacco, and firearms taxes under subtitle E of the Code are under the jurisdiction of the Bureau of Alcohol, Tobacco and Firearms.

.02 The procedures for obtaining technical advice specifically on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, are found in Rev. Proc. 2002–5, this Bulletin. However, the procedures under Rev. Proc. 2002–2 (this revenue procedure) must be followed for obtaining technical advice on issues pertaining to tax-exempt bonds, Indian tribal governments, federal, state, or local governments, mortgage credit certificates, and deferred compensation plans under § 457.

Farmers’ cooperatives .03 Even though the Associate Chief Counsel (Passthroughs & Special Industries) has jurisdiction for issuing technical advice under § 521, the procedures under Rev. Proc. 2002–5 and Rev. Proc. 90–27, 1990–1 C.B. 514, as well as § 601.201(n) of the Statement of Procedural Rules (26 C.F.R. § 601.201(n) (2001)), must be followed.

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▸Contents — Internal Revenue Bulletin 2002-1
Internal Revenue Bulletin 2002-1

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