SECTION 1. PURPOSE

This revenue procedure modifies the procedures in Rev. Proc. 2020‑1, 2020‑1 I.R.B. 1 (Jan. 2, 2020), temporarily to allow for the electronic submission of requests for letter rulings, closing agreements, determination letters, and information letters under the jurisdiction of the Internal Revenue Service (IRS) Office of Chief Counsel, and for determination letters issued by the IRS Large Business and International Division (LB&I). Until this revenue procedure is modified or superseded, both paper and electronic requests for advice described in section 2.01 of this revenue procedure provided by Associate Chief Counsel Offices and LB&I, as defined in section 2.02 of this revenue procedure, will be accepted.