SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN ADVICE UNDER THIS

PROCEDURE? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 .01 Issues under the jurisdiction of the Associate Chief Counsel (Corporate) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 .02 Issues under the jurisdiction of the Associate Chief Counsel (Financial Institutions and Products) . . . . . . . . . . . . . . . . . . . . . . . 8 .03 Issues under the jurisdiction of the Associate Chief Counsel (Income Tax and Accounting) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 .04 Issues under the jurisdiction of the Associate Chief Counsel (International) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 .05 Issues under the jurisdiction of the Associate Chief Counsel (Passthroughs and Special Industries) . . . . . . . . . . . . . . . . . . . . . . 9 .06 Issues under the jurisdiction of the Associate Chief Counsel (Procedure and Administration) . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 .07 Issues under the jurisdiction of the Division Counsel/Associate Chief Counsel (Tax Exempt and

Government Entities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9