NEW ADDRESS PROVIDED FOR REQUESTING RULINGS UNDER JURISDICTION OF ASSOCIATE CHIEF COUNSEL (INTERNATIONAL).

Rev. Proc. 88-4

SECTION 1. PURPOSE

The purpose of this revenue procedure is to advise taxpayers and practitioners of a change in the mailing address for ruling requests on matters under the jurisdiction of the Associate Chief Counsel (International).

SEC. 2. APPLICATION

Section 6.01 of Rev. Proc. 87-4, 1987-1 I.R.B. 33, is changed to read as follows:

A request for a ruling or a closing agreement under the jurisdiction of the Associate Chief Counsel (International) must be submitted in duplicate to the Associate Chief Counsel (International), Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, D.C. 20044. Requests may be hand delivered to Room 6561, 1111 Constitution Avenue, N.W., Washington, D.C. 20024. If the taxpayer fails to submit duplicate requests, the National Office will process the request in accordance with the provisions of section 6.11 (30-day close-out procedure) of this revenue procedure.

SEC. 3. EFFECT ON OTHER REVENUE PROCEDURES

Rev. Proc. 87-4 is modified.