IRS Rev. Proc.: Associate Chief Counsels Rulings, Information Letters

Explanation on how the IRS provides advice to taxpayers on issues under the jurisdiction of the Associate Chief Counsels (Corporate; Employee Benefits, Exempt Organizations, and Employment Taxes; Energy, Credits, and Excise Tax; Financial Institutions and Products; Income Tax and Accounting; International, Passthroughs, Trusts and Estates; and Procedure and Administration), the IRS released. Effective for all requests received on or after Dec. 30, 2024. Rev. Proc. 2024-1 governs requests received prior to Dec. 30, 2024 and after Jan. 2, 2024. [Rev. Proc. 2025-1, 2025-1 I.R.B. 1 (Dec. 30, 2024)]