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PART IV. USER FEES›Announcement 2022-6, 2022-13 IRB 934, temporarily suspends the opinion letter program for

SECTION 2. WHAT

Internal Revenue Bulletin 2023-1 · 2026-10-03 edition · updated 2026-10-04 · United States

CHANGES HAVE BEEN MADE TO REVENUE PROCEDURE 2022-4?

.05 As part of the implementation of the Taxpayer First Act, Pub. L. 116-25 (2019), the Service and the Internal Revenue Service Independent Office of Appeals (Independent Office of Appeals) continue to review current policies and procedures and prior administrative pronouncements. As a result of this review, there may be additional updates to this revenue procedure or other forms of guidance.

In general .01 This revenue procedure is a general update of Rev. Proc. 2022-4, 2022-1 IRB 161, which sets forth general information about the types of advice provided by Employee Plans Rulings and Agreements; general procedures for letter ruling and determination letter requests; specific procedures for determination letter requests; and the user fees associated with advice requested from Employee Plans Rulings and Agreements. Procedures and user fees applicable to advice provided by the Commissioner, Tax Exempt and Government Entities, Exempt Organizations Office, are set forth in Rev. Proc. 2023-5, this Bulletin.

Changes made to Revenue Procedure 2022-4

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▸Contents — Internal Revenue Bulletin 2023-1
Internal Revenue Bulletin 2023-1

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