Rev. Proc. 2025-3, page 142.

The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the juris

Finding Lists begin on page ii.

diction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (Passthroughs, Trusts and Estates), the Associate Chief Counsel (Energy, Credits, and Excise Tax), the Associate Chief Counsel (Procedure and Administration), and the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) (EEE) relating to issues on which the Internal Revenue Service will not issue letter rulings or determination letters. Areas under the jurisdiction of the Associate Chief Counsel (International) and the Commissioner, Tax Exempt and Government Entities (TEGE) Division are provided in separate revenue procedures.