Rev. Proc. 2024-2 is superseded.

This revenue procedure is effective December 30, 2024.

The principal author of this revenue procedure is Sonia Gomez of the Office of Associate Chief Counsel (Procedure and Administration). For further information regarding this revenue procedure for matters under the jurisdiction of:

December 30, 2024 138 Bulletin No. 2025–1

(1) the Associate Chief Counsel (Corporate), contact Brian Loss at (202) 317-3181 (not a tollfree call);

(2) the Associate Chief Counsel (Energy, Credits, and Excise Tax), contact Danielle Grimm at (202) 317-5117 (not a toll-free call);

(3) the Associate Chief Counsel (Financial Institutions and Products), contact K. Scott Brown at (202) 317-4423 (not a toll-free call);

(4) the Associate Chief Counsel (Income Tax and Accounting), contact R. Matthew Kelley at (202) 317-7002 (not a toll-free call);

(5) the Associate Chief Counsel (Passthroughs, Trusts and Estates), contact Bradford Poston at (202) 317-4137 (not a toll-free call);

(6) the Associate Chief Counsel (Procedure and Administration), contact Stephanie Chernoff at (202) 317-3400 (not a toll-free call);

(7) the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), contact Randall Thomas at (202) 317-6000 (not a toll-free call);

(8) the Associate Chief Counsel (International), contact Shane McCarrick at (202) 317-3800 (not a toll-free call);

(9) the Commissioner (Large Business & International Division), contact Shirley S. Lee at (202) 317-3152 (not a toll-free call);

(10) the Commissioner (Small Business/Self-Employed Division), contact Charles Hall at (240) 613-6353 (not a toll-free call);

(11) the Commissioner (Wage and Investment Division), contact Geoffrey Gerbore at (631) 977-3210 (not a toll-free call); or

(12) the Office of Appeals, contact Mark K. Wesner at (602) 636-9571 (not a toll-free call).

Bulletin No. 2025–1 139 December 30, 2024

INDEX References are to sections in Rev. Proc. 2025-2

Additional Information

• initial processing of TAM request . ........................................................................................................... 8.06

  • taxpayer request for extension of time to send......................................................................................... 8.07

  • where to send............................................................................................................................................ 8.08

• after taxpayer conference . ........................................................................................................................ 9.06

  • proposed deletions under § 6110................................................................................................... 7.05, 10.09

Appeal of decision to seek or not seek TAM............................................................................................... 5.03

• The decision of the Director, the LB&I Territory Manager, or the Tax Exempt Bonds Program

Manager may be reviewed but not appealed . ........................................................................................... 5.04

Civil fraud or criminal investigation cases................................................................................................ 10.12

Conferences

• offered............................................................................................................................................. 6, 9, 14.04

• after taxpayer conference . ........................................................................................................................ 9.05

  • scheduling........................................................................................................................................ 6.06, 9.02

request to limit retroactivity . ................................................................................................................. 14.04 telephone conferences . ................................................................................................................... 6.07, 9.07

Definitions

• Appeals officer.......................................................................................................................................... 2.03

• Director..................................................................................................................................................... 2.02

• field office................................................................................................................................................. 2.06

• field counsel.............................................................................................................................................. 2.07

• frivolous issue........................................................................................................................................... 4.04

• taxpayer . ................................................................................................................................................... 2.04

• technical advice . ....................................................................................................................................... 1.01

Discussions with Taxpayers

• contents of TAM..................................................................................................................................... 10.08

• substantive issues at pre-submission conference...................................................................................... 6.09

• tentative conclusion in TAM . ................................................................................................................... 8.09

Employee Plans and Exempt Organizations

• application of § 6104................................................................................................................................ 7.05

• mandatory technical advice on employee plans matters . ......................................................................... 3.04

  • requests by Exempt Organizations Rulings & Agreements...................................................................... 3.05

  • request for relief under § 7805(b) for matters handled by TE/GE . .......................................................... 4.07

Extension of Time

• to appeal decision not to request a TAM . ................................................................................................. 5.03

  • to disagree with statement of facts in technical advice request................................................................ 7.06

• to schedule conference . ............................................................................................................................ 9.03

• to submit additional information requested by Associate office in initial processing of TAM................ 8.07

• to submit additional information after conference . .................................................................................. 9.06

Foreign laws and documents . ...................................................................................................................... 7.03

Issues Eligible for TAMs.................................................................................................................................. 3

Issues Not Eligible for TAMs........................................................................................................................... 4

December 30, 2024 140 Bulletin No. 2025–1

Penalties of Perjury Statement

• form . ......................................................................................................................................................... 7.06

• required when no factual agreement......................................................................................................... 7.06

• required with additional information........................................................................................................ 8.06

Power of Attorney........................................................................................................................................ 6.11

Pre-submission Conferences . ........................................................................................................................... 6

Public Inspection Under § 6110

• deletion statement required....................................................................................................................... 7.05

• exception when § 6104 applies................................................................................................................. 7.05

• notice of intention to disclose................................................................................................................. 10.09

• protesting deletions not made................................................................................................................. 10.11

Responsibility for Requesting Advice......................................................................................................... 5.01

Retroactive Effect

• request to limit retroactivity . .................................................................................................................. 14.01

  • format of request.......................................................................................................................... 14.02, 14.03

  • right to conference.................................................................................................................................. 14.04

Section 301.9100 Relief . ............................................................................................................................. 4.03

Status of TAM . .......................................................................................................................................... 10.02

Taxpayer Participation................................................................................................................................. 3.03

• consequences of failure to participate in material stage.................................................................. 7.06, 8.06

What to Include in the Request for Advice

• Memorandum of issues, facts, law, and arguments . ................................................................................. 7.01

• Statement proposing information to be deleted from public inspection................................................... 7.05

• Transmittal Form 4463 . ............................................................................................................................ 7.07

• Number of copies . .................................................................................................................................... 7.09

Where to Send

• information required prior to pre-submission conference........................................................................ 6.05

• request for referral for a TAM . ................................................................................................................. 5.02

Withdrawal of TAM Requests . ....................................................................................................................... 11

Bulletin No. 2025–1 141 December 30, 2024

26 CFR 601.201: Rulings and determination letters.