SECTION 2. WHAT ARE THE FORMS IN WHICH THE SERVICE PROVIDES ADVICE TO TAXPAYERS?. . . .…
Internal Revenue Bulletin 2025-1 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Letter ruling. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 .02 Closing agreement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 .03 Determination letter. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 .04 Information letter. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 .05 Oral advice. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
(1) No oral rulings and no written rulings in response to oral requests. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 (2) Discussion possible on substantive issues. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 (3) Oral guidance is advisory only, and the Service is not bound by it. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN ADVICE UNDER THIS 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 (Energy, Credits, and Excise Tax). . . . . . . . . . . . . . . . . . . 11 .04 Issues under the jurisdiction of the Associate Chief Counsel (Financial Institutions and Products). . . . . . . . . . . . . . . . . 11 .05 Issues under the jurisdiction of the Associate Chief Counsel (Income Tax and Accounting). . . . . . . . . . . . . . . . . . . . . . 11 .06 Issues under the jurisdiction of the Associate Chief Counsel (International) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 .07 Issues under the jurisdiction of the Associate Chief Counsel (Passthroughs, Trusts and Estates) . . . . . . . . . . . . . . . . . . 12 .08 Issues under the jurisdiction of the Associate Chief Counsel (Procedure and Administration). . . . . . . . . . . . . . . . . . . . .12
SECTION 4. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT
PROCEDURES?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 .01 Issues involving alcohol, tobacco, and firearms taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 .02 Certain issues involving qualified retirement plans, individual retirement accounts (IRAs), and
exempt organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
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