SECTION 4. SCOPE

.01 In general . This revenue procedure applies to any notification of the existence of a default successor under § 1.1502– 77(c)(4), a designation of an agent by an agent under § 1.1502–77(c)(5), a designation of an agent by the Commissioner under § 1.1502–77(c)(6), or a designation by an agent that is resigning under § 1.1502–77(c)(7).

.02 References to Commissioner . References in this revenue procedure to the Commissioner include any IRS official to whom the Commissioner’s authority under § 1.1502–77 has been duly delegated.