SECTION 9. REVIEW OF

DETERMINATION LETTERS

Determination letters may be post- reviewed

.01 Determination letters issued by EO Determinations may be reviewed by EO Quality Assurance and Processing to assure uniform application of the statutes or regulations, or rulings, court opinions, or decisions published in the Internal Revenue Bulletin.

Procedures for addressing determination letters reviewed and found to have been issued in error

.02 If upon post-determination review EO Quality Assurance and Processing concludes, based on the information contained in the existing application file, that a determination letter issued by EO Determinations was issued in error, the matter will be processed under the revocation procedures pursuant to section 12 of this revenue procedure.