SERVICE CORRECTS ERRORS IN RESTATEMENT OF OBJECTIVES FOR REVENUE RULINGS AND REVENUE PROCEDURES.

Announcement 89-36

Rev. Proc. 89-14, 1989-8 I.R.B. 20, contains two errors in SEC. 7. FORM AND EFFECT OF PUBLICATION.

CORRECTIONS.

The first correction pertains to the fourth sentence of SEC. 7.01(3). The sentence should read "That authority has been delegated to the Commissioner and has been redelegated to the Associate Chief Counsel (Technical), the Associate Chief Counsel (International), and the Assistant Commissioner (Employee Plans and Exempt Organizations) and to each of their deputies."

The second correction pertains to the second sentence of SEC. 7.01(4). The sentence should read "No unpublished ruling or decision will be relied on, used, or cited, by any officer on employee of the Service as a precedent in the disposition of other cases."

These corrections will be reflected in Rev. Proc. 89-14 when it is republished in 1989-1 C.B.