2007 Revenue Procedures Issued in IRS's Weekly Internal Revenue Bulletin

A " Revenue Procedure" is an official statement of a procedure that affects the rights or duties of taxpayers or other members of the public under the Internal Revenue Code, related statutes, tax treaties, and regulations that should be a matter of public knowledge. They are issued only by the National Office and published in the Internal Revenue Bulletin for the information and guidance of taxpayers, Service personnel, and others concerned.

Revenue Procedures	Bulletin	Date of IRB

Rev. Proc. 2007-15(HTML)	IRB #2007-03(HTML)	September 88, 2007
General Rules and Specifications for Private Printing of Substitute Forms
This procedure provides requirements for reproducing paper substitutes and for furnishing substitute recipient statements for Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S. It will be reproduced as the next revision of Publication 1179. Rev. Proc. 2005-69 superseded.
Rev. Proc. 2007-13(HTML)	IRB #2007-03(HTML)	January 16, 2007
Covered Services Within the Meaning of Temp. Treas. Reg. § 1.482-9T(B)(4)(I)
This procedure finalizes Announcement 2006-50, 2006-34 I.R.B. 321, and identifies particular services that are eligible to be evaluated at cost according to the temporary regulations relating to services under section 482, which were released concurrently with Notice 2007-5 (in this Bulletin).
Rev. Proc. 2007-11(HTML)	IRB #2007-02(HTML)	January 8, 2007
Maximum Vehicle Values Using the Special Valuation Rules Under Sections 1.61-21(D) and (E) of the Regulations
This procedure provides the maximum vehicle values using the special valuation rules under sections 1.61-21(d) and (e) of the regulations. These values are indexed for inflation and must be adjusted annually by referring to the Consumer Price Index (CPI).
Rev. Proc. 2007-10(HTML)	IRB #2007-03(HTML)	January 16, 2007
Insurance Companies; Discounting Estimated Salvage Recoverable
The salvage discount factors are set forth for the 2006 accident year. These factors will be used to compute discounted estimated salvage recoverable under section 832 of the Code.
Rev. Proc. 2007-09(HTML)	IRB #2007-03(HTML)	January 16, 2007
Insurance Companies; Loss Reserves; Discounting Unpaid Losses
The loss payment patterns and discount factors are set forth for the 2006 accident year. These factors will be used to compute discounted unpaid losses under section 846 of the Code.
Rev. Proc. 2007-08(HTML)	IRB #2007-01(HTML)	January 2, 2007
User Fees for Employee Plans and Exempt Organizations
Up-to-date guidance for complying with the user fee program of the Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Office of the Division Commissioner, Tax Exempt and Government Entities, is provided. Rev. Proc. 2006-8 superseded.
Rev. Proc. 2007-07(HTML)	IRB #2007-01(HTML)	January 2, 2007
Areas in Which Rulings Will Not Be Issued; Associate Chief Counsel (International)
This procedure revises the list of those provisions of the Code under the jurisdiction of the Associate Chief Counsel (International) relating to matters where the Service will not issue rulings or determination letters. Rev. Proc. 2006-7 superseded.
Rev. Proc. 2007-06(HTML)	IRB #2007-01(HTML)	January 2, 2007
Employee Plans Determination Letters
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. 2006-6 superseded.
Rev. Proc. 2007-05(HTML)	IRB #2007-01(HTML)	January 2, 2007
Technical Advice
Revised procedures are provided for furnishing technical advice to area managers and appeals offices by the Office of the Division Commissioner, Tax Exempt and Government Entities, regarding issues in the employee plans area (including actuarial matters) and in the exempt organizations area. Rev. Proc. 2006-5 superseded.
Rev. Proc. 2007-04(HTML)	IRB #2007-01(HTML)	January 2, 2007
Rulings and Information Letters; Issuance Procedures
Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters related to sections of the Code currently under the jurisdiction of the Office of the Division Commissioner, Tax Exempt and Government Entities. Rev. Proc. 2006-4 superseded.
Rev. Proc. 2007-03(HTML)	IRB #2007-01(HTML)	January 2, 2007
Areas in Which Rulings Will Not Be Issued (Domestic Areas)
This procedure provides a revised list of those provisions of the Code under the jurisdiction of the Associates Chief Counsel (Corporate, Financial Institutions and Products, Income Tax and Accounting, Passthroughs and Special Industries, and Procedure and Administration), and the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) relating to matters on which the Service will not issue rulings or determination letters. Rev. Proc. 2006-3 superseded.
Rev. Proc. 2007-02(HTML)	IRB #2007-01(HTML)	January 2, 2007
Technical Advice and Technical Expedited Advice
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 Division Counsel/ Associate Chief Counsel (Tax Exempt and Government Entities) issue technical advice memoranda (TAMs) to a director or an appeals area director. It also explains the rights a taxpayer has when a field office requests a TAM regarding a tax matter. Rev. Proc. 2006-2 superseded.
Rev. Proc. 2007-01(HTML)	IRB #2007-01(HTML)	January 2, 2007
Letter Rulings, Information Letters, and Determination Letters
This procedure contains revised procedures for letter rulings and information letters issued by 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 Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). This procedure also contains revised procedures for determination letters issued by the Large and Mid- Size Business Division, Small Business/Self-Employed Division, Wage and Investment Division, and Tax Exempt and Government Entities Division. Rev. Proc. 2006-1 superseded.

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