On 2 January 2020, the US Internal Revenue Service (IRS) issued its updated procedures for private letter rulings and other guidance from the IRS National Office. The procedures, effective 2 January 2020, are as follows:
- Revenue Procedure 2020-1, 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 2020-2, 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 2020-3, 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 2020-4, with 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;
- Revenue Procedure 2020-5, with procedures for applying for and issuing determination letters in the Exempt Organization (EO) area; and
- Revenue Procedure 2020-7, 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.
The above procedures are updated annually and published in the first IRS Internal Revenue Bulletin (IRB) of each year.