Rev. Proc. 68-44

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to restate the objectives of and to set forth the revised standards for publication of Revenue Rulings and Revenue Procedures in the Internal Revenue Bulletin.

SEC. 2. BACKGROUND.

.01 The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for the publication of official rulings and procedures of the Internal Revenue Service, including all rulings and statements of procedure which supersede, revoke, modify, amend, or affect any previously published ruling or procedure. The Service also announces in the Bulletin the Commissioner's acquiescences and nonacquiescences in decisions of the Tax Court of the United States (other than decisions in memorandum opinions), and publishes Treasury Decisions, Executive Orders, tax conventions, legislation, court decisions, and other items considered to be of general interest. The Assistant Commissioner (Technical) administers the Bulletin program.

.02 The Bulletin is published weekly. In order to provide a permanent reference source, the contents of the Bulletin are consolidated semiannually into an indexed Cumulative Bulletin. An Index-Digest Supplement System provides a research and reference guide to all matters appearing in the Cumulative Bulletins. These materials are sold by the Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402.

SEC. 3. OBJECTIVES.

The purpose of publication of Revenue Rulings and Revenue Procedures in the Bulletin is to promote uniform application of the tax laws by Service employees and to assist taxpayers in attaining maximum voluntary compliance by informing Service personnel and the public of National Office interpretations of the internal revenue laws, related statutes, and regulations, and statements of Service procedures affecting the rights and duties of taxpayers.

SEC. 4. PUBLICATION STANDARDS.

It is the policy of the Service to publish in the Bulletin all rulings and other communications to taxpayers or field offices involving substantive tax law, procedures affecting taxpayers' rights or duties, or industry regulation, except those involving--

1 Issues specifically and clearly covered by statute or regulations;

2 Issues specifically covered by rulings, procedures, opinions, or court decisions previously published in the Bulletin;

3 Issues not likely to arise again because of unique or specific facts;

4 Determinations of fact rather than interpretations of law;

5 Acceptability under the law and regulations of containers, labels, and advertising involving alcoholic beverages or tobacco products;

6 Tobacco operations, such as the disposition of abandoned, seized, or condemned tobacco products;

7 Informers and informers' rewards; or

8 Disclosure of secret formulas, processes, business practices, and other similar information.

SEC. 5. FORM AND EFFECT OF PUBLICATION.

.01 Revenue Rulings.--

1 Rulings and other communications involving substantive tax law published in the Bulletin are published in the form of Revenue Rulings. The conclusions expressed in Revenue Rulings will be directly responsive to and limited in scope by the pivotal facts stated in the Revenue Ruling. Revenue Rulings published in the Bulletin are usually based on positions taken in rulings to taxpayers and technical advice to district offices, but are sometimes based on the results of studies undertaken by the Office of the Assistant Commissioner (Technical).

2 It will be Service practice to publish as much of the ruling or communication as is necessary for an understanding of the position stated. However, identifying details, including the names and addresses of persons involved, and information of a confidential nature are not included to prevent unwarranted invasions of personal privacy and to comply with statutory provisions, such as 18 U.S.C. 1905 and 26 U.S.C. 7213, dealing with disclosure of information obtained from members of the public.

3 Revenue Rulings apply retroactively except where the Revenue Ruling includes a specific statement indicating, under the authority of section 7805(b) of the Internal Revenue Code of 1954, the extent to which it is to be applied without retroactive effect. Where Revenue Rulings revoke or modify rulings previously published in the Bulletin, the authority of section 7805(b) of the Code ordinarily is invoked to provide that the new rulings will not be applied retroactively to the extent that the new rulings have adverse tax consequences to taxpayers. Section 7805(b) of the Code provides that the Secretary of the Treasury or his delegate may prescribe the extent to which any ruling is to be applied without retroactive effect. That authority has been delegated to the Commissioner and has been redelegated to the Assistant Commissioner (Technical), except that for alcohol, tobacco, and certain firearms tax matters the authority has been redelegated to the Assistant Commissioner (Compliance).

4 Revenue Rulings published in the Bulletin do not have the force and effect of Treasury Department Regulations (including Treasury Decisions), but are published to provide precedents to be used in the disposition of other cases, and may be cited and relied upon for that purpose. No unpublished ruling or decision will be relied on, used, or cited, by any officer or employee of the Service as a precedent in the disposition of other cases.

5 Taxpayers generally may rely upon Revenue Rulings published in the Bulletin in determining the tax treatment of their own transactions and need not request specific rulings applying the principles of a published Revenue Ruling to the facts of their particular cases. However, since each Revenue Ruling represents the conclusion of the Service as to the application of the law to the entire state of facts involved, taxpayers, Service personnel, and others concerned are cautioned against reaching the same conclusion in other cases unless the facts and circumstances are substantially the same. Furthermore, they should consider the effect of subsequent legislation, regulations, court decisions, and Revenue Rulings.

6 Comments and suggestions from taxpayers or taxpayer groups on Revenue Rulings being prepared for publication in the Bulletin may be solicited, if justified by special circumstances. Conferences on Revenue Rulings being prepared for publication will not be granted except where the Service determines that such action is justified by special circumstances.

.02 Revenue Procedures.--Statements of procedures which affect the rights or duties of taxpayers or other members of the public under the Code and related statutes will be published in the Bulletin in the form of Revenue Procedures. Revenue Procedures usually reflect the contents of internal management documents, but, where appropriate, they are also published to announce practices and procedures for guidance of the public. It is Service practice to publish as much of the internal management document or communication as is necessary for an understanding of the procedure. Revenue Procedures may also be based on internal management documents which should be a matter of public knowledge even though not necessarily affecting the rights or duties of the public. When publication of the substance of a Revenue Procedure in the Federal Register is required pursuant to 5 U.S.C. 552, it will usually be accomplished by an amendment of the Statement of Procedural Rules (26 CFR Part 601).

SEC. 6. RESPONSIBILITIES.

.01 The Assistant Commissioner (Technical) is responsible for administering the system for the publication of Revenue Rulings and Revenue Procedures in the Bulletin, including the standards for style and format.

.02 In accordance with the standards set forth in section 4 of this Revenue Procedure, each Assistant Commissioner is responsible for the preparation and appropriate referral for publication of Revenue Rulings reflecting interpretations of substantive tax law made by his office and communicated in writing to taxpayers or field offices. In this connection, the Chief Counsel is responsible for the referral to the appropriate Assistant Commissioner, for consideration for publication as Revenue Rulings, of interpretations of substantive tax law made by his Office.

.03 In accordance with the standards set forth in section 4 of this Revenue Procedure, each Assistant Commissioner and the Chief Counsel is responsible for determining whether procedures established by any office under his jurisdiction should be published as Revenue Procedures and for the initiation, content, and appropriate referral for publication of such Revenue Procedures.

SEC. 7. EFFECT ON OTHER DOCUMENTS.

Revenue Ruling 2, C.B. 1953-1, 484; Revenue Ruling 212, C.B. 1953-2, 449; and Revenue Procedure 55-1, C.B. 1955-2, 897, are hereby superseded.