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Part III. Administrative, Procedural, and Miscellaneous

SECTION 20. INTERNAL

Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

REVENUE SERVICE OFFICE CONTACT

All questions regarding this revenue procedure should be directed to the Internal Revenue Service. The telephone number for this purpose is (202) 283-1010 (not a toll-free number). Questions regarding acquiring an additional EFIN in order to file a Federal/

State return should be addressed to the service center where the entity filed its Form 8633.

26 CFR 601.201: Rulings and determination letters. (Also Part I, § 2601; 26.2601–1.)

Rev. Proc. 95–50

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▸Contents — Internal Revenue Bulletin — cb95-02.pdf

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