n-00-35.pdf

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing.

This collection currently includes the publisher’s available advance-release directory. Historical bulletin renditions are discovered separately; an advance-release record alone does not certify the collection archive complete.

# Part III - Administrative, Procedural, and Miscellaneous

## Letter Ruling and Technical Advice Procedures -- Effect of Reorganization

### Notice 2000-35

This Notice advises the public that the procedures in Rev. Proc. 2000-1, Rev.
Proc. 2000-2, Rev. Proc. 2000-3, and Rev. Proc. 2000-7 for issuing letter rulings,
determination letters, and information letters, and for furnishing technical advice,
continue to apply to issues under the jurisdiction of the Office of Chief Counsel even
though the offices and titles in these revenue procedures may have changed as a
result of the reorganization of the Office of Chief Counsel of the Internal Revenue
Service.

Taxpayers should continue to send requests for letter rulings or
pre-submission conferences on issues under the jurisdiction of the Office of Chief
Counsel to the appropriate address stated in section 8.03(1) of Rev. Proc. 2000-1.
Taxpayers may continue to address these requests to the associate chief counsel
offices listed in section 8.03(1) even though some of these offices have changed
names or some of the duties of the offices have been re-assigned. We will forward the
requests to the appropriate office. Taxpayers that are requesting a pre-submission
conference by telephone should continue to call the telephone numbers listed in
section 11.07(1) of Rev. Proc. 2000-1. If the jurisdiction of the issue has been
assigned to another office, we will forward your call to the appropriate office.

Also, district or appeals offices will continue to send requests for technical
advice on issues under the jurisdiction of the Office of Chief Counsel to the appropriate
address listed in section 9.03 of Rev. Proc. 2000-2.

The principal author of this notice is Kathleen Reed of the Office of Assistant
Chief Counsel (Passthroughs & Special Industries). For further information regarding
this notice, contact Ms. Reed at (202) 622-3110 (not a toll-free call).