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IRB 2020-01

Table of Contents
(Dated January 2, 2020)
(back to all IRBs)


This is the table of contents of Internal Revenue Bulletin IRB 2020-01. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.

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HIGHLIGHTS OF THIS ISSUE

These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.

ADMINISTRATIVE

This procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions and Products), Associate Chief Counsel (Income Tax and Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs and Special Industries), Associate Chief Counsel (Procedure and Administration), and Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). This procedure also contains revised procedures for determination letters issued by the Large Business and International Division, Small Business/Self Employed Division, Wage and Investment Division, and Tax Exempt and Government Entities Division. Rev. Proc. 2019-1 superseded.

26 CFR § 601.201: Rulings and determination letters.

Rev. Proc. 2020-2 (page 107)

This procedure explains when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs). It also explains the rights that a taxpayer has when a field office requests a TAM regarding a tax matter. Rev. Proc. 2019-2 superseded.

26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.

Rev. Proc. 2020-3 (page 131)

The revenue procedure provides a revised list of areas of the Code under the jurisdiction 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 and Special Industries), the Associate Chief Counsel (Procedure and Administration), and the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) relating to matters on which the Service will not issue letter rulings or determination letters. Rev. Proc. 2019-3, 2019-1 I.R.B. 130 is superseded.

26 CFR 601.201: Rulings and determination letters.

EMPLOYEE PLANS

Rev. Proc. 2020-4 (page 148)

This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements Office, including procedures for issuing determination letters and letter rulings. Rev. Proc. 2019-4 is superseded.

EXEMPT ORGANIZATIONS

Rev. Proc. 2020-5 (page 241)

This revenue procedure sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations (EO) Ruling and Agreements. The revenue procedure also provides guidance on the exhaustion of administrative remedies for the purposes of declaratory judgment under § 7428 and provides the applicable user fees for requesting determination letters.

26 CFR 601.201: Rulings and determination letters

INCOME TAX

Rev. Proc. 2020-7 (page 281)

Areas in which rulings will not be issued, Associate Chief Counsel (International).

26 CFR 601.201: Rulings and determination letters.



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