2022 Standard Federal Tax Reporter (CCH) Rev. Proc. 2022-4, Internal Revenue Service, (Jan. 3, 2022)

Summary

• Revenue Procedure: Standard Federal Tax Reporter (2022), Rev. Proc. 2022-4, (Jan. 3, 2022)

  Rev. Proc. 2022-4, I.R.B. 2022-1, 161, January 3, 2022.

  Employee plans: Exempt organizations: Rulings and determinations: Information letters: Qualified pension, profit-sharing, stock bonus and annuity plans: Amendment of plan to conform with law changes: Determination letters: User fees: Exempt organizations.-

  [Code Secs. 401, 403, 408A, 409, 412, 414, 420, 430, 4965, 4971, 4975, 6015, 7121 and Statement of Procedural Rules Sec. 601.201]

  The IRS has updated its procedures for employee plans (EP) to obtain guidance on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division (TE/GE) Employee Plans Rulings and Agreements Office. The procedure also details the types of advice available to taxpayers, and the manner in which such advice is requested and provided. In addition to minor non-substantive changes, including changes to dates, cross references, and citations...