ADMINISTRATIVE

Rev. Proc. 2004–1, page 1. Letter rulings, information letters and determination let- ters. This procedure contains revised procedures for letter rulings and information letters issued by 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). This procedure also contains revised procedures for determination letters issued by the Large and MidSize Business Division, Small Business/Self-Employed Division, Wage and Investment Division, and Tax Exempt and Government Entities Division. Rev. Proc. 2003–1 superseded.

Rev. Proc. 2004–2, page 83. Technical advice and technical expedited advice. 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 appeals area director. It also explains the rights a taxpayer has when a director or an appeals area director requests technical advice or technical expedited advice regarding a tax matter. Rev. Proc. 2003–2 superseded.

Rev. Proc. 2004–3, page 114. 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. Proc. 2003–3, as amplified by Rev. Proc. 2003–14, and as modified by Rev. Proc. 2003–48, superseded.

Rev. Proc. 2004–7, page 237. Areas in which rulings will not be issued; Associate 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. 2003–7 superseded.

January 5, 2004 2004-1 I.R.B.