SECTION 3. OPTIONS FOR

SUBMISSION OF REQUESTS FOR ADVICE

.01 Scope . This revenue procedure modifies Rev. Proc. 2020-1 to permit the electronic submission of requests for advice from the Associate Chief Counsel Offices and LB&I. This revenue procedure does not modify procedures for determination letters issued by the IRS’s Small Business/Self Employed Division, Wage and Investment Division, or Tax Exempt and Government Entities Division. Those procedures are outlined in sections 7 and 12 of Rev. Proc. 2020-1, in Rev. Proc. 2020‑4, 2020-1 I.R.B. 148 (Jan. 2, 2020), and in Rev. Proc. 2020-5, 2020-1 I.R.B. 241 (Jan. 2, 2020). .02 Option for electronic submission . The IRS will accept electronic submissions for requests for advice made for matters under the jurisdiction of Associate Chief Counsel Offices and LB&I if the submissions are —

(1) Transmitted by facsimile or compressed and encrypted email attachments using the electronic submission procedures described in section 4 of this revenue procedure,

(2) Signed using the electronic signature procedures described in section 5 of this revenue procedure.

.03 Option for paper submission . The IRS will also continue to accept requests for advice as provided in Rev. Proc. 20201, although the IRS expects to have limited personnel available, which will likely delay for some period of time the processing of requests that are submitted in paper copies through the mail and private delivery services. Electronic submission in accordance with this revenue procedure will allow for more expeditious processing than paper submission.