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. 2012–4, page 125, this Bulletin.

(2) M&P and VS plans: See, Rev. Proc. 2011–49.

(3) Technical advice requests: See Rev. Proc. 2012–5, page 169, this Bulletin.

Chief Counsel’s revenue procedure

.02 For the procedures for obtaining letter rulings, determination letters, etc., on matters within the jurisdiction of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), or within the jurisdiction of other offices of Chief Counsel, see Rev. Proc. 2012–1, page 1, this Bulletin.

Sec. 4.02 2012–1 I.R.B. 203 January 3, 2012