SECTION 16. WHAT ARE THE GENERAL PROCEDURES APPLICABLE TO INFORMATION LETTERS

ISSUED BY THE NATIONAL OFFICE? .................................................................................. 54 .01 Will be made available to the public ................................................................................................................................... 54 .02 Deletions made under the Freedom of Information Act...................................................................................................... 54 .03 Effect of information letters ................................................................................................................................................. 54

SECTION 17. WHAT SIGNIFICANT CHANGES HAVE BEEN MADE TO REV. PROC. 2002–1? ........................ 55

SECTION 18. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS? ............ 55

SECTION 19. WHAT IS THE EFFECTIVE DATE OF THIS REVENUE PROCEDURE? .................................... 55

SECTION 20. PAPERWORK REDUCTION ACT .......................................................................................... 55

DRAFTING INFORMATION ........................................................................................................................ 56

INDEX ....................................................................................................................................................... 57

APPENDIX A—SCHEDULE OF USER FEES ................................................................................................. 60

APPENDIX B—SAMPLE FORMAT FOR A LETTER RULING REQUEST ........................................................ 65

APPENDIX C—CHECKLIST FOR A LETTER RULING REQUEST ................................................................. 69

APPENDIX D—LIST OF SMALL BUSINESS/SELF-EMPLOYED DIVISION (SB/SE) COMPLIANCE AREA

DIRECTORS FOR REQUESTING DETERMINATION LETTERS .............................................. 74

January 6, 2003 4 2003–1 I.R.B.