SECTION 4. ON WHAT

ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES?

TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in the following revenue procedures:

(1) Employee Plans Technical (EP Technical) letter rulings, information letters, etc.: See Rev. Proc. 2003–4.

(2) M&P plans: See Rev. Proc. 2000–20, as modified by Rev. Proc. 2000–27, Notice 2001– 42, Rev. Proc. 2001–55, 2001–2 C.B. 552, Rev. Proc. 2002–6, Rev. Proc. 2002–29 (modified by Rev. Proc. 2003-10) and Rev. Proc. 2002–73.

(3) Technical advice requests: See Rev. Proc. 2003–5, page 163, this Bulletin.

Chief Counsel’s revenue procedure

.02 For the procedures for obtaining letter rulings, determination letters, etc., on matters within the jurisdiction of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), or within the jurisdiction of other offices of Chief Counsel, see Rev. Proc. 2003–1, page 1, this Bulletin.

January 6, 2003 198 2003–1 I.R.B.