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Rev. Proc. 2023-1

SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN ADVICE UNDER THIS

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

REVENUE PROCEDURE? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10 .01 Issues under the jurisdiction of the Associate Chief Counsel (Corporate) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10 .02 Issues under the jurisdiction of the Associate Chief Counsel (Employee Benefits, Exempt Organizations,

and Employment Taxes) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11 .03 Issues under the jurisdiction of the Associate Chief Counsel (Financial Institutions and Products) . . . . . . . . . . . . . . . . .11 .04 Issues under the jurisdiction of the Associate Chief Counsel (Income Tax and Accounting) . . . . . . . . . . . . . . . . . . . . . .11 .05 Issues under the jurisdiction of the Associate Chief Counsel (International). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11 .06 Issues under the jurisdiction of the Associate Chief Counsel (Passthroughs and Special Industries) . . . . . . . . . . . . . . . .12 .07 Issues under the jurisdiction of the Associate Chief Counsel (Procedure and Administration) . . . . . . . . . . . . . . . . . . . . .12

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▸Contents — Internal Revenue Bulletin 2023-1

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