Rev. Proc. 81-33

SECTION 1. BACKGROUND

Rev. Proc. 80-20, 1980-1 C.B. 633, provides procedures for requesting and issuing rulings and determination and information letters, and for entering into closing agreements on specific issues involving the interpretation or application of the federal tax laws by the Assistant Commissioner (Technical).

Rev. Proc. 80-21, 1980-1 C.B. 646, provides procedures for requesting and furnishing technical advice to District Directors and Chiefs, Appeals offices, by the Assistant Commissioner (Technical).

SEC. 2. PROCEDURE

.01 In order to standardize the meaning of days for computing deadlines for both the Service and taxpayers in Rev. Procs. 80-20 and 80-21 the following changes are made:

(a) Rev. Proc. 80-20

(1) "Days" is revised to "calendar days" in sections 9.13, 9.19, and 9.20.

(2) "45th day" and "7th day" are revised to "45th calendar day" and "7th calendar day", respectively, in section 9.22.

(3) "15 work days" is revised to "21 calendar days" in sections 10.01 and 10.03.

(4) "15-day procedure" in section 10.02 is revised to "21-calendar day procedure" and "15 work day contact period" in section 10.03 is revised to "21-calendar day contact period".

(b) Rev. Proc. 80-21

(1) "Days" is revised to "calendar days" in sections 9.06 and 9.09.

(2) "15 work days" is revised to "21 calendar days" in sections 9.02, 9.03, and 9.05.

(3) "15 work day period" is revised to "21-calendar day period" in section 9.05.

.02 Because of the reorganization of the Individual Tax Division, the Estate and Gift Tax Branch is now a section in the expanded and newly named "Estate and Gift, Wage, Excise and Administrative Provisions Branch." Section 10.023 is revised to reflect this change. In section 10.024 the reference to the Estate and Gift Tax Branch is deleted, a period is placed after "Reorganization Branch," and the word "and" is inserted before "Reorganization Branch."

.03 In order to remove the expectation that in the initial contact a branch representative will in all instances discuss the substantive issues in the ruling request and provide the other information called for in section 10.031 of Rev. Proc. 80-20, that section is amended to provide:

.03 Procedures to be followed regarding ruling requests are:

1 Within 21 calendar days after a ruling request has been received in the branch having jurisdiction, a representative of the branch will contact the taxpayer to discuss the procedural issues in the ruling requests covered by this procedure. Considering the complexity of some cases or the number of issues involved, it may not be possible for the branch representative to discuss the substantive issues in the ruling request during this initial contact. However, when possible, as to each issue coming within the jurisdiction of the branch, the branch representative will tell the taxpayer:

(a) whether the branch representative will recommend the Service rule as the taxpayer requested, rule adversely on the matter, or not rule;

(b) whether the taxpayer should submit additional information or representations to enable the Service to rule on the matter; or

(c) whether because of the nature of the transaction, or the issue presented, a tentative conclusion on the issue cannot be reached.

2 When the rulings requested involve matters within the jurisdiction of more than one branch or more than one office in the same branch, a representative of the branch that received the original ruling request will tell the taxpayer within the initial 21 calendar day contact period: (1) that the rulings requested involving matters within the jurisdiction of another branch or another office in the same branch have been referred to the other branch or office for consideration; and (2) that a representative of the other branch or office will contact the taxpayer within 21 calendar days after receiving the referral to informally discuss the procedural and, to the extent possible, the substantive issues if covered by this procedure.

.04 To make it clear who will attend a taxpayer conference from the Service when a ruling request or technical advice request involves matters within the jurisdiction of more than one branch in Technical, Rev. Procs. 80-20 and 80-21 are amplified as follows: (a) The following sentence is inserted after the second sentence of section 11.02 of Rev. Proc. 80-20:

When more than one branch has taken an adverse position on an issue within its jurisdiction presented in a ruling request, or when the position ultimately adopted by one branch will affect another branch's determination, a representative from each branch with the authority to sign for the branch chief will attend the conference.

(b) The following sentence is inserted after the third sentence of section 8.02 of Rev. Proc. 80-21:

When more than one branch has taken an adverse position on an issue within its jurisdiction presented in a request for technical advice, or when the position ultimately adopted by one branch will affect another branch's determination, a representative from each branch with authority to sign for the branch chief will attend the conference.

SEC. 3. EFFECT ON OTHER REVENUE PROCEDURES

Rev. Procs. 80-20 and 80-21 are modified, clarified, and amplified.