The United States (US) Internal Revenue Service (IRS) is conducting an 18-month pilot program that allows taxpayers to request fast-track processing of corporate letter rulings if they meet the guidelines set out in Revenue Procedure 2022-10. The IRS will strive to issue a ruling within 12 weeks after the request.The program, which began on 14 January 2022, applies to both new and pending requests under the jurisdiction of the Associate Chief Counsel (Corporate). The program is not available, however, for requests to extend the time to make elections under Treas. Reg. 301.9100 (Section 9100 relief), but taxpayers can request expedited handling...