SECTION 1. PURPOSE AND NATURE

OF CHANGES

.01 This revenue procedure updates Rev. Proc. 2001–7, 2001–1 I.R.B. 236, by providing a current list of subject areas under the jurisdiction of the Associate Chief Counsel (International) in which the Internal Revenue Service will not issue letter rulings or determination letters.

.02 Changes (1) New section 3.02(7), which describes frivolous issues on which the Service generally will not rule, has been moved from old section 4.02(4), and amended to cross reference section 7.04 of Rev. Proc. 2002–1.

(2) Section 4.01(11), dealing with whether the income received by a nonresident alien student for services performed for a university or other educational institution is exempt from federal income tax or withholding under specific United States income tax treaties, has been restated as a general statement in order to make the provision applicable to all income tax treaties currently in effect, and also has been expanded to cover similar issues involving trainees.

(3) Section 4.01(12), dealing with whether the income received by a nonresident alien performing research or teaching at a university is exempt from federal income tax or withholding under United States income tax treaties, has been restated as a general statement in order to make the provision applicable to all income tax treaties currently in effect.