The U.S. IRS has published Internal Revenue Bulletin: 2022-1, which contains the Revenue Procedures (Rev. Proc.) for 2022 on letter rulings, technical advice, and determination letters. The Revenue Procedures are summarized in the Bulletin as follows:
Administrative
Rev. Proc. 2022-1
This procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Employee Benefits, Exempt Organizations, and…