This Week's Internal Revenue Bulletin

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.

Rev. Proc. 2016-6 , page 200. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the Code. Rev. Proc. 2015-6 is superseded.

Rev. Proc. 2016-8 , page 243. Current guidance for complying with the user fee program of the Service as it pertains to requests for employee plans letter rulings, determination letters, advisory letters and Voluntary Correction Program (VCP) submissions and for determination letters submitted by or on behalf of exempt organizations on matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. Rev. Proc. 2015-8 is superseded.

Rev. Proc. 2016-5 , page 188. This revenue procedure updates and merges Rev. Proc. 2015-5, 2015-1 I.R.B. 186 and Rev. Proc. 2015-9, 2015-1 I.R.B. 249 into one annual revenue procedure and provides the procedures for issuing determination letters on the exempt status of organizations under § 501 and 521 of the Internal Revenue Code.

Rev. Proc. 2016-8 , page 243. Current guidance for complying with the user fee program of the Service as it pertains to requests for employee plans letter rulings, determination letters, advisory letters and Voluntary Correction Program (VCP) submissions and for determination letters submitted by or on behalf of exempt organizations on matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. Rev. Proc. 2015-8 is superseded.

Rev. Proc. 2016-2 , page 102. This procedure explains when and how the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions and Products), Associate Chief Counsel (Income Tax and Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs and Special Industries), Associate Chief Counsel (Procedure and Administration), and Associate Chief Counsel (Tax Exempt and Government Entities) provide technical advice memoranda (TAMs) to a Director or an Area Director. It also explains the rights that a taxpayer has when a field office requests a TAM regarding a tax matter. Rev. Proc. 2015-2 superseded.

Rev. Proc. 2016-3 , page 126. This revenue procedure provides a revised list of areas of the Code under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (Passthroughs and Special Industries), the Associate Chief Counsel (Procedure and Administration), and the Associate Chief Counsel (Tax Exempt and Government Entities) relating to matters on which the Service will not issue letter rulings or determination letters. Rev. Proc. 2015-3, 2015-1 I.R.B. 129, is superseded.