SECTION 1. PURPOSE AND NATURE

OF CHANGES

.01 This revenue procedure updates Rev. Proc. 2002–7, 2002–1 I.R.B. 249, by providing a current list of those provisions of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (International) relating to matters where the Internal Revenue Service will not issue letter rulings or determination letters.

.02 Changes

(1) New section 3.01(5), dealing with whether an alien individual is a nonresident of the United States, has replaced old section 4.01(27) and clarifies that the Service will not rule on inherently factual residency determinations but may rule on related legal issues.

(2) Section 4.01(19) has been updated to reflect the repeal of section 927(a), which continues to apply in certain situations under the transition rule in section 5(c) of the FSC Repeal and Extraterritorial Income Exclusion Act of 2000.

.02 General Areas.