ADMINISTRATIVE EMPLOYEE PLANS EXEMPT …

1 HIGHLIGHTSOF THIS ISSUET hese synopses are intended only as aids to the reader inidentifying the subject matter covered. They may not berelied upon as authoritative Proc. 2018 1, page procedure contains revised procedures for letter rul-ings and information letters issued by the Associate ChiefCounsel (Corporate), Associate Chief Counsel (Financial In-stitutions and Products), Associate Chief Counsel (IncomeTax and Accounting), Associate Chief Counsel (Interna-tional), Associate Chief Counsel (Passthroughs and SpecialIndustries), Associate Chief Counsel (Procedure and Admin-istration), and Associate Chief Counsel (Tax EXEMPT andGovernment Entities). This procedure also contains revisedprocedures for determination letters issued by the LargeBusiness and International Division, Small Business/Self Em-ployed Division, Wage and Investment Division, and TaxExempt and Government Entities Division.

2 Rev. 1 Proc. 2018 2, page procedures explain when and how an Associate officewithin the Office of Chief Counsel provides technical advice,conveyed in technical advice memoranda (TAMs). It also ex-plains the rights that a taxpayer has when a field office re-quests a TAM regarding a tax matter. Rev. Proc. 2017 Proc. 2018 3, page revenue procedure provides a revised list of areas of theCode under the jurisdiction of the Associate Chief Counsel(Corporate), the Associate Chief Counsel (Financial Institutionsand Products), the Associate Chief Counsel (Income Tax andAccounting), the Associate Chief Counsel (Passthroughs andSpecial Industries), the Associate Chief Counsel (Procedureand Administration), and the Associate Chief Counsel (TaxExempt and Government Entities) relating to matters on whichthe Service will not issue letter rulings or determination Proc.

3 2017 3, 2017 1 130 is PLANSRev. Proc. 2018 4, page procedure contains revised procedures for determinationletters and letter rulings issued by the Commissioner, Tax Exemptand Government Entities Division, EMPLOYEE PLANS Rulings andAgreements Office. Rev. Proc. 2017 4 is ORGANIZATIONSRev. Proc. 2018 5, page revenue procedure sets forth procedures for issuing de-termination letters on issues under the jurisdiction of the Di-rector, EXEMPT Organizations (EO) Rulings and , it explains the procedures for issuing determina-tion letters on EXEMPT status (in response to applications forrecognition of exemption from Federal income tax under 501or 521 other than those subject to Rev. Proc. 2018 4, thisBulletin (relating to pension, profit-sharing, stock bonus, annu-ity, and EMPLOYEE stock ownership PLANS )), private foundationstatus, and other determinations related to EXEMPT organiza-tions.

4 These procedures also apply to revocation or modifica-tion of determination letters. This revenue procedure alsoprovides guidance on the exhaustion of ADMINISTRATIVE reme-dies for purposes of declaratory judgment under , this revenue procedure provides guidance on applica-ble user fees for requesting determination TAXRev. Proc. 2018 7, page in which rulings will not be issued. Associate ChiefCounsel (International).Finding Lists begin on page No. 2018 1 January 2, 2018 The IRS MissionProvide America s taxpayers top-quality service by helpingthem understand and meet their tax responsibilities and en-force the law with integrity and fairness to Internal Revenue Bulletin is the authoritative instrument ofthe Commissioner of Internal Revenue for announcing officialrulings and procedures of the Internal Revenue Service and forpublishing Treasury Decisions, Executive Orders, Tax Conven-tions, legislation, court decisions, and other items of generalinterest.

5 It is published is the policy of the Service to publish in the Bulletin allsubstantive rulings necessary to promote a uniform applicationof the tax laws, including all rulings that supersede, revoke,modify, or amend any of those previously published in theBulletin. All published rulings apply retroactively unless other-wise indicated. Procedures relating solely to matters of internalmanagement are not published; however, statements of inter-nal practices and procedures that affect the rights and dutiesof taxpayers are rulings represent the conclusions of the Service onthe application of the law to the pivotal facts stated in therevenue ruling. In those based on positions taken in rulings totaxpayers or technical advice to Service field offices, identify-ing details and information of a confidential nature are deletedto prevent unwarranted invasions of privacy and to comply withstatutory and procedures reported in the Bulletin do not have theforce and effect of Treasury Department Regulations, but theymay be used as precedents.

6 Unpublished rulings will not berelied on, used, or cited as precedents by Service personnel inthe disposition of other cases. In applying published rulings andprocedures, the effect of subsequent legislation, regulations,court decisions, rulings, and procedures must be considered,and Service personnel and others concerned are cautionedagainst reaching the same conclusions in other cases unlessthe facts and circumstances are substantially the Bulletin is divided into four parts as follows:Part I. 1986 part includes rulings and decisions based on provisions ofthe Internal Revenue Code of II. Treaties and Tax part is divided into two subparts as follows: Subpart A, TaxConventions and Other Related Items, and Subpart B, Legisla-tion and Related Committee III. ADMINISTRATIVE , Procedural, and the extent practicable, pertinent cross references to thesesubjects are contained in the other Parts and Subparts.

7 Alsoincluded in this part are Bank Secrecy Act ADMINISTRATIVE Rul-ings. Bank Secrecy Act ADMINISTRATIVE Rulings are issued bythe Department of the Treasury s Office of the Assistant Sec-retary (Enforcement).Part IV. Items of General part includes notices of proposed rulemakings, disbar-ment and suspension lists, and last Bulletin for each month includes a cumulative index forthe matters published during the preceding months. Thesemonthly indexes are cumulated on a semiannual basis, and arepublished in the last Bulletin of each semiannual contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be 2, 2018 Bulletin No. 2018 1 Part III. ADMINISTRATIVE , Procedural, and Miscellaneous26 CFR : Rulings and determination Proc.

8 2018 1 TABLE OF CONTENTSSECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE?.. Description of terms used in this revenue procedure .. Updated 2. WHAT ARE THE FORMS IN WHICH THE SERVICE PROVIDES ADVICE TO TAXPAYERS?.. Letter ruling .. Closing agreement .. Determination Information Oral (1) No oral rulings and no written rulings in response to oral (2) Discussion possible on substantive (3) Oral guidance is advisory only, and the Service is not bound by 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN ADVICE UNDER THISREVENUE PROCEDURE?.. Issues under the jurisdiction of the Associate Chief Counsel (Corporate) .. Issues under the jurisdiction of the Associate Chief Counsel (Financial Institutions and Products).. Issues under the jurisdiction of the Associate Chief Counsel (Income Tax and Accounting).

9 Issues under the jurisdiction of the Associate Chief Counsel (International).. Issues under the jurisdiction of the Associate Chief Counsel (Passthroughs and Special Industries).. Issues under the jurisdiction of the Associate Chief Counsel (Procedure and Administration) .. Issues under the jurisdiction of the Associate Chief Counsel (Tax EXEMPT and Government Entities) ..11 SECTION 4. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES?.. Issues involving alcohol, tobacco, and firearms taxes .. Certain issues involving EMPLOYEE PLANS , individual retirement accounts (IRAs), and EXEMPT organizations ..12 SECTION 5. UNDER WHAT CIRCUMSTANCES DO THE ASSOCIATE OFFICES ISSUE LETTER RULINGS?.. In income and gift tax Special relief for late S corporation and related elections in lieu of letter ruling A request for extension of time for making an election or for other (1) Format of request.

10 13(2) Period of (3) Taxpayer must notify the Associate office if examination of its return begins while the request is (4) Associate office will notify the examination agent, appeals officer, or attorney of a request if thetaxpayer s return is being examined by a Field office or is being considered by an Appeals office or a Federal (5) Inclusion of statement required by section of Rev. Proc. 2009 (6) Relief for late initial classification Determinations under 999(d) .. In matters involving In estate tax matters .. In matters involving additional estate tax under 2032A(c).. In matters involving qualified domestic trusts under 2056A .. In generation-skipping transfer tax In employment and excise tax matters .. In procedural and ADMINISTRATIVE matters ..16 Bulletin No.