SECTION 16. WHAT

SIGNIFICANT CHANGES HAVE BEEN MADE TO REV. PROC. 2014–1?

Mark for the attention of:

Associate Chief Counsel (Corporate)

Associate Chief Counsel (Financial Institutions and Products)

Associate Chief Counsel (Income Tax and Accounting)

Associate Chief Counsel (International)

Associate Chief Counsel (Passthroughs and Special Industries)

Associate Chief Counsel (Procedure and Administration)

Deputy Associate Chief Counsel ( ) (Complete parenthetical by using the applicable designation “Employee Benefits” or “Exempt Organizations/Employment Tax/Government Entities”)

Manager, Office of Pre-Filing and Technical Services

The appropriate SB/SE official listed in Appendix F

Director, Employee Plans Examinations Director, Exempt Organizations Examinations Director, Federal, State & Local Governments Director, Tax Exempt Bonds Director, Indian Tribal Governments

(Add name of Field office handling the request)

A new schedule of user fees, effective February 2, 2015, is provided in Appendix A. Editorial changes have been made throughout.

Sections 1.01, 3.07, 4.02, 5.03, 7.01(4), 7.01(11), 11.11, and 15.03 were updated to reflect that

Sec. 16 Bulletin No. 2015–1 73 January 2, 2015