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IRS issues updated procedures for private letter rulings and other guidance from IRS National Office

08 February 2008

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Approved Changes

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United States

The US Internal Revenue Service (IRS) has issued its updated procedures for private letter rulings and other guidance from the IRS National Office. The procedures are as follows: Revenue Procedure 2008-1, with the procedures for taxpayers to obtain private letter rulings and other guidance on issues under the jurisdiction of the following Associate Chief Counsel's offices: Corporate; Financial Institutions and Products; Income Tax and Accounting; International; Passthroughs and Special Industries; Procedure and Administration; and Tax Exempt and Government Entities. Revenue Procedure 2008-2, with procedures for the above Associate Chief Counsel's offices to issue Technical Advice Memoranda (TAMs) to IRS directors...