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. 2010–4, page 122, 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. 2007–44 (as modified by Rev. Proc. 2008–56, 2008–40 I.R.B. 826 and Rev. Proc. 2009–36, 2009–35 I.R.B. 304), and Notice 2007–3, 2007–1 C.B. 255.

(3) Technical advice requests: See Rev. Proc. 2010–5, page 165, this Bulletin.

Chief Counsel’s revenue procedure