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. 2006–4, page 132, this Bulletin.

(2) M&P and VS plans: See Notice 2001–42, 2001–2 C.B. 70, Notice 2001–57, 2001–2 C.B. 279, Rev. Proc. 2001–55, 2001–2 C.B. 552, Rev. Proc. 2002–29, 2002–1 C.B. 1176 (as modified by Rev. Proc. 2003–10, 2003–1 C.B. 259), Rev. Proc. 2002–73, 2002–2 C.B. 932, Rev. Proc. 2003–72, 2003–2 C.B. 578, Rev. Proc. 2004–25, 2004–1 C.B. 791, Notice 2004–84, 2004–2 C.B. 1030, Rev. Proc. 2005–16, and Rev. Proc. 2005–66.

(3) Technical advice requests: See Rev. Proc. 2006–5, page 174, this Bulletin.

Chief Counsel’s revenue procedure