ADMINISTRATIVE EMPLOYEE PLANS EXEMPT …

1 HIGHLIGHTS Bulletin No. 2019 01. OF THIS ISSUE January 2, 2019. 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 EMPLOYEE PLANS . Rev. Proc. 2019 1, page 1. Rev. Proc. 2019 4, page 146. This procedure contains revised procedures for letter rulings This procedure contains revised procedures for determination and information letters issued by the Associate Chief Counsel letters and letter rulings issued by the Commissioner, Tax EXEMPT (Corporate), Associate Chief Counsel (Financial Institutions and Government Entities Division, EMPLOYEE PLANS Rulings and and Products), Associate Chief Counsel (Income Tax and Agreements Office.)

2 Rev. Proc. 2018 4 is superseded. Accounting), Associate Chief Counsel (International), Asso- ciate Chief Counsel (Passthroughs and Special Industries), Associate Chief Counsel (Procedure and Administration), EXEMPT ORGANIZATIONS. and Associate Chief Counsel ( EMPLOYEE Benefits, EXEMPT Organizations, and Employment Taxes). This procedure also contains revised procedures for determination letters is- Rev. Proc. 2019 5, page 230. sued by the Large Business and International Division, Small This procedure sets forth procedures for issuing determination Business/Self Employed Division, Wage and Investment Di- letters on issues under the jurisdiction of the Director, EXEMPT Organizations (EO) Rulings and Agreements.

3 Specifically, it vision, and Tax EXEMPT and Government Entities Division. explains the procedures for issuing determination letters on Rev. Proc. 2018 1 is superseded. EXEMPT status (in response to applications for recognition of exemption from Federal income tax under 501 or 521. Rev. Proc. 2019 2, page 106. other than those subject to Rev. Proc. 2019 4, this Bulletin This procedure explains when and how an Associate office (relating to pension, profit-sharing, stock bonus, annuity, and within the Office of Chief Counsel provides technical advice, EMPLOYEE stock ownership PLANS )), private foundation status, conveyed in technical advice memoranda (TAMs).

4 It also ex- and other determinations related to EXEMPT organizations. plains the rights that a taxpayer has when a field office re- These procedures also apply to revocation or modification of quests a TAM regarding a tax matter. Rev. Proc. 2018 2 is determination letters. This revenue procedure also provides superseded. guidance on the exhaustion of ADMINISTRATIVE remedies for purposes of declaratory judgment under 7428. Finally, this Rev. Proc. 2019 3, page 130. revenue procedure provides guidance on applicable user fees This procedure provides a revised list of areas of the Code for requesting determination letters.

5 Under the jurisdiction of the Associate Chief Counsel (Corpo- rate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Ac- counting), the Associate Chief Counsel (Passthroughs and Spe- INCOME TAX. cial Industries), the Associate Chief Counsel (Procedure and Administration), and the Associate Chief Counsel ( EMPLOYEE Rev. Proc. 2019 7, page 268. Benefits, EXEMPT Organizations, and Employment Taxes) relat- Areas in which rulings will not be issued. Associate Chief ing to matters on which the Service will not issue letter rulings Counsel (International).

6 Or determination letters. Rev. Proc. 2018 3 is superseded. Finding Lists begin on page ii. The IRS Mission Provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities and en- force the law with integrity and fairness to all. Introduction The Internal Revenue Bulletin is the authoritative instrument of against reaching the same conclusions in other cases unless the Commissioner of Internal Revenue for announcing official the facts and circumstances are substantially the same. rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conven- tions, legislation, court decisions, and other items of general The Bulletin is divided into four parts as follows: interest.

7 It is published weekly. Part I. 1986 Code. It is the policy of the Service to publish in the Bulletin all This part includes rulings and decisions based on provisions of substantive rulings necessary to promote a uniform application the Internal Revenue Code of 1986. of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless other- Part II. Treaties and Tax Legislation. wise indicated. Procedures relating solely to matters of internal This part is divided into two subparts as follows: Subpart A, Tax management are not published; however, statements of inter- Conventions and Other Related Items, and Subpart B, Legisla- nal practices and procedures that affect the rights and duties tion and Related Committee Reports.

8 Of taxpayers are published. Part III. ADMINISTRATIVE , Procedural, and Miscellaneous. Revenue rulings represent the conclusions of the Service on To the extent practicable, pertinent cross references to these the application of the law to the pivotal facts stated in the subjects are contained in the other Parts and Subparts. Also revenue ruling. In those based on positions taken in rulings to included in this part are Bank Secrecy Act ADMINISTRATIVE Rul- taxpayers or technical advice to Service field offices, identify- ings. Bank Secrecy Act ADMINISTRATIVE Rulings are issued by ing details and information of a confidential nature are deleted the Department of the Treasury's Office of the Assistant Sec- to prevent unwarranted invasions of privacy and to comply with retary (Enforcement).

9 Statutory requirements. Part IV. Items of General Interest. Rulings and procedures reported in the Bulletin do not have the This part includes notices of proposed rulemakings, disbar- force and effect of Treasury Department Regulations, but they ment and suspension lists, and announcements. may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and The last Bulletin for each month includes a cumulative index for procedures, the effect of subsequent legislation, regulations, the matters published during the preceding months.

10 These court decisions, rulings, and procedures must be considered, monthly indexes are cumulated on a semiannual basis, and are and Service personnel and others concerned are cautioned published in the last Bulletin of each semiannual period. The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate. January 2, 2019 Bulletin No. 2019 01. Part III. ADMINISTRATIVE , Procedural, and Miscellaneous 26 CFR : Rulings and determination letters. Rev.