SECTION 1. PURPOSE

This revenue procedure revokes Rev. Proc. 66–3, 1966–1 C.B. 601, Rev. Proc. 84–71, 1984–2 C.B. 735, Rev. Proc. 85–56, 1985–2 C.B. 739, Rev. Proc. 87–21, 1987–1 C.B. 718, Rev. Proc. 94–52, 1994–2 C.B. 712, and Rev. Proc. 97–11, 1997–1 C.B. 630, which describe procedures previously used by the Internal Revenue Service (IRS) for providing copies of returns and return information pursuant to sections 6103 and 6104 of the Internal Revenue Code (Code). These procedures have been superseded by current IRS practices. The current procedures are described in section 601.702(d)(1), (3), (4), and (5) of the Statement of Procedural Rules and on the forms used to request copies or inspection of returns and return information.