SECTION 4. SCOPE

.01 In general . This revenue procedure applies to any designation of a substitute agent under §§ 1.1502–77(d)(1) or 1.1502–77A(d), notification of the existence of a default substitute agent under § 1.1502–77(d)(2), request under § 1. 1502–77(d)(3)(i) for the designation of a substitute agent, and request under § 1.1502–77(d)(3)(ii) for replacement of a previously designated substitute agent.

.02 References to IRS . References in this revenue procedure to the IRS include any official to whom the Commissioner’s authority under §§ 1.1502–77(d) or 1.1502–77A(d) has been duly delegated.