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 2013-1, 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 2013-2, with procedures for the above Associate Chief Counsel’s offices to issue Technical Advice Memoranda (TAMs) to IRS directors and IRS appeals area directors
• Revenue Procedure 2013-3, with a listing of the provisions of the US Internal Revenue Code on which the above Associate Chief Counsel’s offices, apart from International, will not issue private letter rulings or determination letters
• Revenue Procedure 2013-4, with information on how private letter rulings and other guidance will be granted on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division
• Revenue Procedure 2013-5, with procedures for issuing Technical Advice Memoranda (TAMs) in the Employee Plan (EP) and Exempt Organization (EO) areas
• Revenue Procedure 2013-6, with procedures for issuing determination letters on the qualified status of pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans (ESOPs)
• Revenue Procedure 2013-7, with a listing of the provisions of the US Internal Revenue Code on which the Associate Chief Counsel (International) will not issue private letter rulings or determination letters
• Revenue Procedure 2013-8, with guidance for complying with the IRS user fee program for requests for private letter rulings and other guidance under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division

The above procedures are updated annually and published in the first IRS Internal Revenue Bulletin (IRB) of each year.

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