SECTION 22. REVOCATION OF OPINION LETTER BY THE IRS

An Opinion Letter found to be in error or not in accord with the current procedures of the IRS or the IRS’s current interpretation of applicable law may be revoked. See also sections 4.01(15), 13.01, and 23.01 for other circumstances under which an Opinion Letter may be revoked. Revocation may be applied retroactively. For this purpose, an Opinion Letter is given the same effect as a determination letter. See generally section 23 of Rev. Proc. 2023-4 (as updated annually). Revocation may be effected by a notice to the Provider to which the Opinion Letter was originally issued. The Provider must then notify each Adopting Employer of the revocation as soon as possible. The notification to each Adopting Employer must explain how the revocation affects any reliance an Adopting Employer has on the applicable Opinion Letter and on any determination letter issued.