SECTION 16. WHAT ARE THE GENERAL PROCEDURES APPLICABLE TO INFORMATION

LETTERS ISSUED BY THE SERVICE? ............................................................................................................178 .01 Will be made available to the public......................................................................................................................................178 .02 Deletions made under the Freedom of Information Act........................................................................................................178

January 2, 2015 146 Bulletin No. 2015–1

.03 Effect of information letters....................................................................................................................................................178

SECTION 17. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS? ..................178

SECTION 18. EFFECTIVE DATE ................................................................................................................................................178

SECTION 19. PAPERWORK REDUCTION ACT .....................................................................................................................179

DRAFTING INFORMATION .........................................................................................................................................................179

APPENDIX A—SAMPLE FORMAT FOR A LETTER RULING REQUEST ........................................................................180

APPENDIX B—CHECKLIST FOR A LETTER RULING REQUEST - ..................................................................................182

APPENDIX C—ADDITIONAL CHECKLIST FOR ROTH IRA RECHARACTERIZATIONS - ........................................185