ADMINISTRATIVE

Rev. Proc. 2003–1, page 1. Letter rulings, determination letters, and information let- ters issued by the Associate Chief Counsel (Corporate), As- sociate Chief Counsel (Financial Institutions & Products), Associate Chief Counsel (Income Tax & Accounting), As- sociate Chief Counsel (International), Associate Chief Coun- sel (Passthroughs & Special Industries), Associate Chief Counsel (Procedure and Administration), and Division Counsel/Associate Chief Counsel (Tax Exempt and Gov- ernment 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 Proc. 2002–1 superseded. Rev. Procs. 84–37 and 2002–52 modified. Notice 97–19 modified.

Rev. Proc. 2003–2, page 76. 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 (International), As- sociate Chief Counsel (Passthroughs & Special Indus- tries), Associate Chief Counsel (Procedure and Administration), and Division Counsel/Associate Chief

Counsel (Tax Exempt and Government Entities). This procedure explains when and how the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions and Products), Associate Chief Counsel (Income Tax and Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs and Special Industries), Associate Chief Counsel (Procedure and Administration), and Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) issue technical advice memoranda (TAMs) and technical expedited advice memoranda (TEAMs) to a director or an area director, appeals. It also explains the rights a taxpayer has when a director or an area director, appeals, requests technical advice or technical expedited advice regarding a tax matter. Rev. Proc. 2002–2, as modified by Rev. Proc. 2002–30, superseded.

Rev. Proc. 2003–3, page 113. Areas in which rulings will not be issued (domestic ar- eas). 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. 2002–3 and 2002–75 superseded. Rev. Proc. 2002–22 modified.

Rev. Proc. 2003–7, page 233. 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 rulings or determination letters. Rev. Proc. 2002–7 superseded.

January 6, 2003 2003–1 I.R.B.