July 26, 2023
IRS formalizes fast-track ruling program for letter ruling requests under Associate Chief Counsel (Corporate) jurisdiction
In Revenue Procedure 2023-26, the IRS replaces the pilot program to provide fast-track processing of certain private letter ruling requests that are solely or primarily under the jurisdiction of the Associate Chief Counsel (Corporate) with a new program that includes two notable changes (see Tax Alert 2022-0144). A Tax Alert is forthcoming.
Published by NTD’s Tax Technical Knowledge Services group; Andrea Ben-Yosef, legal editor