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Introduction

SECTION 1. WHAT IS THE

Internal Revenue Bulletin 2013-1 · 2026-10-03 edition · updated 2026-10-04 · United States

PURPOSE OF THIS REVENUE PROCEDURE?

.01 This revenue procedure explains when and how Employee Plans Technical or Exempt Organizations Technical issue technical advice memoranda (TAMs) to an Employee Plans (EP) Examinations Area manager, an Exempt Organizations (EO) Examinations Area manager, an Employee Plans (EP) Determinations manager, an Exempt Organizations (EO) Determinations manager, or an Appeals Area Director in the employee plans areas (including actuarial matters) and exempt organizations areas. It also explains the rights a taxpayer has when an EP or

Sec. 1 January 2, 2013 172 2013–1 I.R.B.

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▸Contents — Internal Revenue Bulletin 2013-1
Internal Revenue Bulletin 2013-1

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