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Introduction

SECTION 4. ON WHAT

Internal Revenue Bulletin 2016-1 · 2026-10-03 edition · updated 2026-10-04 · United States

ISSUES MAY TAXPAYERS REQUEST WRITTEN GUIDANCE UNDER THIS PROCEDURE?

Taxpayers may request letter rulings, information letters and closing agreements on issues within the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division under this revenue procedure. The Service issues letter rulings to answer written inquiries of individuals and organizations about their status for tax purposes and the tax effects of their acts or transactions when appropriate in the interest of sound tax administration.

Taxpayers also may request determination letters that relate to Code sections under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. See Rev. Proc. 2016–6, this Bulletin. See also Rev. Proc. 2016–5, this Bulletin, and Rev. Proc. 2016–10, next Bulletin.

Note that issues involving exempt organizations and certain issues involving employee plans and government entities fall under the jurisdiction of the Office of the Associate Chief Counsel (Tax Exempt and Government Entities). See section 5.04 below and Rev. Proc. 2016–1, this Bulletin.

Sec. 04 Bulletin No. 2016–1 149 January 4, 2016

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▸Contents — Internal Revenue Bulletin 2016-1
Internal Revenue Bulletin 2016-1

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