SECTION 16. WHAT ARE THE GENERAL PROCEDURES APPLICABLE TO INFORMATION LETTERS

ISSUED BY THE SERVICE? ........................................................................................................................................................180 .01 Will be made available to the public......................................................................................................................................180 .02 Deletions made under the Freedom of Information Act........................................................................................................180 .03 Effect of information letters....................................................................................................................................................180

January 4, 2016 144 Bulletin No. 2016–1

SECTION 17. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS? .........................................180

SECTION 18. EFFECTIVE DATE .........................................................................................................................................................................180

SECTION 19. PAPERWORK REDUCTION ACT ..............................................................................................................................................180

DRAFTING INFORMATION .................................................................................................................................................................................181

APPENDIX A—SAMPLE FORMAT FOR A LETTER RULING REQUEST ................................................................................................182

APPENDIX B—CHECKLIST FOR A LETTER RULING REQUEST ............................................................................................................184

APPENDIX C—ADDITIONAL CHECKLIST FOR ROTH IRA RECHARACTERIZATIONS ..................................................................187