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Rev. Proc. 2020-29

SECTION 2. BACKGROUND

Internal Revenue Bulletin 2020-21 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Revenue Procedure 2020-1 provides detailed information on how taxpayers can request advice from the IRS in the form of letter rulings (including non-automatic requests for changes in methods of accounting and non-automatic requests for changes in accounting periods), closing agreements, determination letters, and information letters (together, requests for advice). Rev. Proc. 2020-1 generally requires taxpayers to submit paper copies of written materials with wet signatures.

.02 For purposes of this revenue procedure, the term “Associate Chief Counsel Offices and LB&I” collectively refers to the following Associate Chief Counsel offices and LB&I: the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs and Special Industries), the Associate Chief Counsel (Procedure and Administration), and the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes).

Bulletin No. 2020–21 859 May 18, 2020

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▸Contents — Internal Revenue Bulletin 2020-21
Internal Revenue Bulletin 2020-21

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