SECTION 2. SIGNIFICANT CHANGES

.01 Examples in Rev. Proc. 94–68 of contacts by the Service with taxpayers or other actions taken with respect to taxpayers that are not examinations, inspections, or reopenings have been categorized under four non-exclusive categories.

.02 A new section 4.01(4) is added to define a closed case when dealing with classification or qualification cases subject to section 7428.

.03 A new section 4.01(5) is added to define a closed case when dealing with Tax Equity and Fiscal Responsibility Act (TEFRA) partnership cases.

.04 A new section 4.02 is added to define a reopening of a closed case.

.05 Section 4.02, Examinations, In- spections, and Reopenings, of Rev. Proc. 94–68 has been redesignated and renamed as section 4.03, Taxpayer contacts and other actions that are not examinations, inspections, or reopenings .

.06 Section 4.03(1)(d)(ii)(B) includes new items that provide that a contact with a taxpayer to request the taxpayer file a required tax return, to explain the criteria for perfecting a filed but imperfect tax return, or to request the taxpayer perfect a filed tax

return, is not an examination, inspection, or reopening.

.07 Section 4.03(2)(d) adds the Industry Issue Resolution program as a new item to the examples of voluntary programs for selective issue resolution that are not examinations, inspections, or reopenings.

.08 Section 4.03(4) includes a new example providing that a contact with a taxpayer for the purpose of investigating a possible violation of title 31 of the United States Code is not an examination, inspection, or reopening for any purpose under title 26.

.09 New section 4.03(4)(b) is added to provide that a contact with any person for the purpose of determining whether that person is required to maintain a list under section 6112, or to inspect the list required to be maintained under section 6112, or to verify the accuracy of, or the need for, disclosure of a reportable transaction as required by section 6111 (or registration of a tax shelter as required by former section 6111) is not an examination, inspection, or reopening with respect to any other party.

.10 New section 5.02 provides that an examination of a tax return following a prior examination of the same taxpayer for the same taxable period that was limited to one or more transactions with significant potential for abuse satisfies the criteria for reopening of a case closed after examination.