# These synopses are intended only as aids to the reader in

> Briefs, arguments, decisions, and more.

URL: https://www.frixlaw.com/law-library/documents/agency%3Airs%3A6d1cf39c7bb65888

## Record

- **Collection:** Agency decision
- **Document type:** Agency decision

## Text

HIGHLIGHTS
OF THIS ISSUE




Bulletin No. 2022–6
February 7, 2022

These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.

ADMINISTRATIVE
Rev. Proc. 2022-10, page 473.
This revenue procedure establishes an 18-month pilot
program that provides an opportunity for fast-track processing of certain private letter ruling requests solely
or primarily under the jurisdiction of the Associate Chief
Counsel (Corporate).

EMPLOYEE PLANS
Notice 2022-7, page 469.
This notice sets forth updates on the corporate bond
monthly yield curve, the corresponding spot segment
rates for November 2021 used under § 417(e)(3)(D),
the 24-month average segment rates applicable for
November 2021, and the 30-year Treasury rates, as
reflected by the application of § 430(h)(2)(C)(iv).

EMPLOYMENT TAX
Rev. Proc. 2022-13, page 477.
This revenue procedure modifies and supersedes
Notice 2002-5, 2002-1 C.B. 320. It provides in-

Finding Lists begin on page ii.

formation about when and how the IRS will issue a
Notice of Employment Tax Determination Under IRC
§ 7436 (§ 7436 Notice) and how taxpayers petition
for Tax Court review of the determinations under IRC
§ 7436.

EMPLOYMENT TAX
AOD 2022-1, page 466.
Nonacquiescence to the holding that the period of
limitations on assessing backup withholding liability
begins to run when the taxpayer files a Form 1040
and Forms 1099-MISC that omit payee taxpayer identification numbers.
Rev. Rul. 2022-3, page 467.
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
For purposes of sections 382, 1274, 1288, 7872
and other sections of the Code, tables set forth the
rates for February 2022.

The IRS Mission
Provide America’s taxpayers top-quality service by helping
them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.

Introduction
The Internal Revenue Bulletin is the authoritative instrument
of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service
and for publishing Treasury Decisions, Executive Orders, Tax
Conventions, legislation, court decisions, and other items of
general interest. It is published weekly.
It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of
internal practices and procedures that affect the rights and
duties of taxpayers are published.
Revenue rulings represent the conclusions of the Service
on the application of the law to the pivotal facts stated in
the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices,
identifying details and information of a confidential nature are
deleted to prevent unwarranted invasions of privacy and to
comply with statutory requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned

against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions
of the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B,
Legislation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative
Rulings. Bank Secrecy Act Administrative Rulings are issued
by the Department of the Treasury’s Office of the Assistant
Secretary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

February 7, 2022 

Bulletin No. 2022–6

Actions Relating to Court
Decisions
It is the policy of the Internal Reve­
nue Service to announce at an early date
whether it will follow the holdings in
cer­tain cases. An Action on Decision is
the document making such an announce­
ment. An Action on Decision will be is­
sued at the discretion of the Service only
on un­
appealed issues decided adverse
to the government. Generally, an Action
on De­cision is issued where its guidance
would be helpful to Service personnel
working with the same or similar issues.
Unlike a Treasury Regulation or a Reve­
nue Ruling, an Action on Decision is not
an affirma­tive statement of Service posi­
tion. It is not intended to serve as public
guidance and may not be cited as prece­
dent.
Actions on Decisions shall be relied
upon within the Service only as conclu­
sions applying the law to the facts in the
particular case at the time the Action on
Decision was issued. Caution should be

exercised in extending the recommenda­
tion of the Action on Decision to similar
cases where the facts are different. More­
over, the recommendation in the Action
on Decision may be superseded by new
legislation, regulations, rulings, cases, or
Actions on Decisions.
Prior to 1991, the Service published
acquiescence or nonacquiescence only
in certain regular Tax Court opinions.
The Service has expanded its acqui­
escence program to include other civil
tax cases where guidance is determined
to be help­ful. Accordingly, the Service
now may acquiesce or nonacquiesce in
the holdings of memorandum Tax Court
opinions, as well as those of the Unit­
ed States District Courts, Claims Court,
and Circuit Courts of Appeal. Regard­
less of the court decid­ing the case, the
recommendation of any Action on De­
cision will be published in the Internal
Revenue Bulletin.
The recommendation in every Action
on Decision will be summarized as ac­
quiescence, acquiescence in result only,
or nonacquiescence. Both “acquiescence”

and “acquiescence in result only” mean
that the Service accepts the holding of the
court in a case and that the Service will
follow it in disposing of cases with the
same controlling facts. However, “acqui­
escence” indicates neither approval nor
disapproval of the reasons assigned by the
court for its conclusions; whereas, “acqui­
escence in result only” indicates disagree­
ment or concern with some or all of those
reasons. “Nonacquiescence” signifies that,
although no further review was sought,
the Service does not agree with the hold­
ing of the court and, generally, will not
follow the decision in disposing of cases
involving other taxpayers. In reference to
an opinion of a circuit court of appeals, a
“nonacquiescence” indicates that the Ser­
vice will not follow the holding on a na­
tionwide basis. However, the Service will
recognize the precedential impact of the
opinion on cases arising within the venue
of the deciding circuit.
The Commissioner does NOT ACQUI­
ESCE in the following decision:
Quezada v. IRS, 982 F.3d 931 (5th
Cir. 2020).1

Nonacquiescence to the holding that the period of limitations on assessing backup withholding liability begins to run when the taxpayer files a Form 1040 and Forms 1099-MISC that omit
payee taxpayer identification numbers.

1

February 7, 2022

466

Bulletin No. 2022–6

Part I
Section 1274.—
Determination of Issue
Price in the Case of Certain
Debt Instruments Issued for
Property
(Also Sections 42, 280G, 382, 467, 468, 482, 483,
1288, 7520, 7872.)

Rev. Rul. 2022-3
This revenue ruling provides various
prescribed rates for federal income tax

AFR
110% AFR
120% AFR
130% AFR
AFR
110% AFR
120% AFR
130% AFR
150% AFR
175% AFR
AFR
110% AFR
120% AFR
130% AFR

Short-term adjusted AFR
Mid-term adjusted AFR
Long-term adjusted AFR

Bulletin No. 2022–6

purposes for February 2022 (the cur­
rent month). Table 1 contains the shortterm, mid-term, and long-term applica­
ble federal rates (AFR) for the current
month for purposes of section 1274(d)
of the Internal Revenue Code. Table 2
contains the short-term, mid-term, and
long-term adjusted applicable federal
rates (adjusted AFR) for the current
month for purposes of section 1288(b).
Table 3 sets forth the adjusted feder­
al long-term rate and the long-term
tax-exempt rate described in section
382(f). Table 4 contains the appropri­

ate percentages for determining the
low-income housing credit described in
section 42(b)(1) for buildings placed in
service during the current month. How­
ever, under section 42(b)(2), the appli­
cable percentage for non-federally sub­
sidized new buildings placed in service
after July 30, 2008, shall not be less
than 9%. Finally, Table 5 contains the
federal rate for determining the present
value of an annuity, an interest for life
or for a term of years, or a remainder or
a reversionary interest for purposes of
section 7520.

REV. RUL. 2022-3 TABLE 1
Applicable Federal Rates (AFR) for February 2022
Period for Compounding
Annual
Semiannual
Quarterly
Short-term
0.59%
0.59%
0.59%
0.65%
0.65%
0.65%
0.71%
0.71%
0.71%
0.77%
0.77%
0.77%
Mid-term
1.40%
1.40%
1.40%
1.55%
1.54%
1.54%
1.69%
1.68%
1.68%
1.83%
1.82%
1.82%
2.11%
2.10%
2.09%
2.47%
2.45%
2.44%
Long-term
1.92%
1.91%
1.91%
2.11%
2.10%
2.09%
2.30%
2.29%
2.28%
2.50%
2.48%
2.47%

Annual
0.45%
1.06%
1.46%

REV. RUL. 2022-3 TABLE 2
Adjusted AFR for February 2022
Period for Compounding
Semiannual
0.45%
1.06%
1.45%

467

Quarterly
0.45%
1.06%
1.45%

Monthly
0.59%
0.65%
0.71%
0.77%
1.40%
1.54%
1.67%
1.81%
2.09%
2.44%
1.90%
2.09%
2.28%
2.47%

Monthly
0.45%
1.06%
1.45%

February 7, 2022

REV. RUL. 2022-3 TABLE 3
Rates Under Section 382 for February 2022
Adjusted federal long-term rate for the current month
Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted federal
long-term rates for the current month and the prior two months.)

1.46%
1.46%

REV. RUL. 2022-3 TABLE 4
Appropriate Percentages Under Section 42(b)(1) for February 2022
Note: Under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after July
30, 2008, shall not be less than 9%.
Appropriate percentage for the 70% present value low-income housing credit
7.38%
Appropriate percentage for the 30% present value low-income housing credit
3.16%

REV. RUL. 2022-3 TABLE 5
Rate Under Section 7520 for February 2022
Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years, or a
remainder or reversionary interest

Section 42.—Low-Income
Housing Credit
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
February 2022. See Rev. Rul. 2022-3, page 467.

Section 280G.—Golden
Parachute Payments
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
February 2022. See Rev. Rul. 2022-3, page 467.

Section 382.—Limitation
on Net Operating Loss
Carryforwards and
Certain Built-In Losses
Following Ownership
Change
The adjusted applicable federal long-term rate
is set forth for the month of February 2022. See
Rev. Rul. 2022-3, page 467.

Section 467.—Certain
Payments for the Use of
Property or Services
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
February 2022. See Rev. Rul. 2022-3, page 467.

Section 468.—Special
Rules for Mining and Solid
Waste Reclamation and
Closing Costs
The applicable federal short-term rates are set
forth for the month of February 2022. See Rev. Rul.
2022-3, page 467.

Section 482.—Allocation
of Income and Deductions
Among Taxpayers
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
February 2022. See Rev. Rul. 2022-3, page 467.

1.6%

Section 483.—Interest on
Certain Deferred Payments
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
February 2022. See Rev. Rul. 2022-3, page 467.

Section 1288.—Treatment
of Original Issue Discount
on Tax-Exempt Obligations
The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of
February 2022. See Rev. Rul. 2022-3, page 467.

Section 7520.—Valuation
Tables
The applicable federal mid-term rates are set
forth for the month of February 2022. See Rev. Rul.
2022-3, page 467.

Section 7872.—Treatment
of Loans With BelowMarket Interest Rates
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
February 2022. See Rev. Rul. 2022-3, page 467.

February 7, 2022

468

Bulletin No. 2022–6

Part III
Update for Weighted
Average Interest Rates,
Yield Curves, and Segment
Rates
Notice 2022-7
This notice provides guidance on the
corporate bond monthly yield curve, the
corresponding spot segment rates used
under § 417(e)(3), and the 24-month aver­
age segment rates under § 430(h)(2) of the
Internal Revenue Code. In addition, this
notice provides guidance as to the interest
rate on 30-year Treasury securities under
§ 417(e)(3)(A)(ii)(II) as in effect for plan
years beginning before 2008 and the 30year Treasury weighted average rate under
§ 431(c)(6)(E)(ii)(I).
YIELD CURVE AND
SEGMENT RATES
Section 430 specifies the minimum
funding requirements that apply to sin­

Applicable Month
January 2022

gle-employer plans (except for CSEC
plans under § 414(y)) pursuant to § 412.
Section 430(h)(2) specifies the inter­
est rates that must be used to determine
a plan’s target normal cost and funding
target. Under this provision, present val­
ue is generally determined using three
24-month average interest rates (“segment
rates”), each of which applies to cash
flows during specified periods. To the ex­
tent provided under § 430(h)(2)(C)(iv),
these segment rates are adjusted by the ap­
plicable percentage of the 25-year average
segment rates for the period ending Sep­
tember 30 of the year preceding the cal­
endar year in which the plan year begins.1
However, an election may be made under
§ 430(h)(2)(D)(ii) to use the monthly yield
curve in place of the segment rates.
Notice 2007-81, 2007-44 I.R.B. 899,
provides guidelines for determining the
monthly corporate bond yield curve, and
the 24-month average corporate bond
segment rates used to compute the target
normal cost and the funding target. Con­
sistent with the methodology specified in
Notice 2007-81, the monthly corporate

bond yield curve derived from December
2021 data is in Table 2021-12 at the end
of this notice. The spot first, second, and
third segment rates for the month of De­
cember 2021 are, respectively, 1.16, 2.72,
and 3.10.
The 24-month average segment rates
determined under § 430(h)(2)(C)(i)
through (iii) must be adjusted pursuant to
§ 430(h)(2)(C)(iv) to be within the appli­
cable minimum and maximum percent­
ages of the corresponding 25-year aver­
age segment rates. The 25-year average
segment rates for plan years beginning
in 2020, 2021 and 2022 were published
in Notice 2019-51, 2019-41 I.R.B. 866,
Notice 2020-72, 2020-40 I.R.B. 789, and
Notice 2021-54, 2021-41 I.R.B. 457, re­
spectively.
24-MONTH AVERAGE CORPORATE
BOND SEGMENT RATES
The three 24-month average corporate
bond segment rates applicable for January
2022 without adjustment for the 25-year
average segment rate limits are as follows:

24-Month Average Segment Rates Without 25-Year Average Adjustment
First Segment
Second Segment
0.88
2.61

25-YEAR AVERAGE SEGMENT
RATES
Section 9706(a) of the American Res­
cue Plan Act of 2021, Pub. L. No. 117-2
(ARP), which was enacted on March 11,
2021, changes the 25-year average seg­
ment rates and the applicable minimum
and maximum percentages used under
§ 430(h)(3)(C)(iv) of the Code to adjust
the 24-month average segment rates.2
Prior to this change, the applicable min­

imum and maximum percentages were
90% and 110% for a plan year beginning
in 2020, 85% and 115% for a plan year
beginning in 2021, and 80% and 120%
for plan year beginning in 2022, respec­
tively. After this change, the applicable
minimum and maximum percentages are
95% and 105% for a plan year beginning
in 2020, 2021, or 2022. In addition, pur­
suant to this change, any 25-year aver­
age segment rate that is less than 5% is
deemed to be 5%.3

Third Segment
3.27

Pursuant to § 9706(c)(1) of ARP, these
changes apply with respect to plan years
beginning on or after January 1, 2020.
However, § 9706(c)(2) of ARP provides
that a plan sponsor may elect not to have
these changes apply to any plan year be­
ginning before January 1, 2022.4
The adjusted 24-month average seg­
ment rates set forth in the chart below
reflect § 430(h)(2)(C)(iv) of the Code as
amended by § 9706(a) of ARP. These ad­
justed 24-month average segment rates

Pursuant to § 433(h)(3)(A), the 3rd segment rate determined under § 430(h)(2)(C) is used to determine the current liability of a CSEC plan (which is used to calculate the minimum amount
of the full funding limitation under § 433(c)(7)(C)).
2
Section 80602 of the Infrastructure Investment and Jobs Act, Pub. L. 117-58, makes further changes to the time periods for which specified applicable minimum and maximum percentages
apply.
3
Pursuant to this change, the 25-year averages of the first segment rate for 2020, 2021, and 2022 are increased to 5.00% because those 25-year averages as originally published are below
5.00%.
4
This election may be made either for all purposes for which the amendments under § 9706 of ARP apply or solely for purposes of determining the adjusted funding target attainment per­
centage under § 436 of the Code for the plan year.
1

Bulletin No. 2022–6

469

February 7, 2022

apply only for plan years for which an
election under § 9706(c)(2) of ARP is not
in effect. For a plan year for which such
an election does not apply, the 24-month

For Plan Years
Beginning In

averages applicable for January 2022,
adjusted to be within the applicable min­
imum and maximum percentages of the
corresponding 25-year average segment

rates in accordance with § 430(h)(2)(C)
(iv) of the Code, are as follows:

Adjusted 24-Month Average Segment Rates
Applicable
First
Second
Month
Segment
Segment

Third
Segment

2020

January 2022

4.75

5.50

6.27

2021

January 2022

4.75

5.36

6.11

2022

January 2022

4.75

5.18

5.92

The adjusted 24-month average seg­
ment rates set forth in the chart below do
not reflect the changes to § 430(h)(2)(C)
(iv) of the Code made by § 9706(a) of
ARP. These adjusted 24-month average

For Plan Years
Beginning In

segment rates apply only for plan years for
which an election under § 9706(c)(2) of
ARP is in effect. For a plan year for which
such an election applies, the 24-month
averages applicable for January 2022,

adjusted to be within the applicable min­
imum and maximum percentages of the
corresponding 25-year average segment
rates in accordance with § 430(h)(2)(C)
(iv) of the Code, are as follows:

Pre-ARP Adjusted 24-Month Average Segment Rates
Applicable
First
Second
Month
Segment
Segment

Third
Segment

2020

January 2022

3.64

5.21

5.94

2021

January 2022

3.32

4.79

5.47

30-YEAR TREASURY SECURITIES
INTEREST RATES
Section 431 specifies the minimum
funding requirements that apply to multi­
employer plans pursuant to § 412. Section
431(c)(6)(B) specifies a minimum amount
for the full-funding limitation described in
§ 431(c)(6)(A), based on the plan’s current
liability. Section 431(c)(6)(E)(ii)(I) pro­
vides that the interest rate used to calcu­

late current liability for this purpose must
be no more than 5 percent above and no
more than 10 percent below the weighted
average of the rates of interest on 30-year
Treasury securities during the four-year
period ending on the last day before the
beginning of the plan year. Notice 88-73,
1988-2 C.B. 383, provides guidelines for
determining the weighted average interest
rate. The rate of interest on 30-year Trea­
sury securities for December 2021 is 1.85

For Plan Years
Beginning In

Treasury Weighted Average Rates
30-Year Treasury
Weighted Average

Permissible Range
90% to 105%

January 2022

2.12

1.91 to 2.22

under § 417(e)(3)(D) are segment rates
computed without regard to a 24-month
average. Notice 2007-81 provides guide­
lines for determining the minimum pres­

ent value segment rates. Pursuant to that
notice, the minimum present value seg­
ment rates determined for December 2021
are as follows:

MINIMUM PRESENT VALUE
SEGMENT RATES
In general, the applicable interest rates

February 7, 2022

470

percent. The Service determined this rate
as the average of the daily determinations
of yield on the 30-year Treasury bond
maturing in August 2051. For plan years
beginning in January 2022, the weighted
average of the rates of interest on 30-year
Treasury securities and the permissible
range of rates used to calculate current lia­
bility are as follows:

Bulletin No. 2022–6

Month
December 2021

Minimum Present Value Segment Rates
First Segment
Second Segment
1.16
2.72

DRAFTING INFORMATION
The principal author of this notice is
Tom Morgan of the Office of the Asso­

Bulletin No. 2022–6

ciate Chief Counsel (Employee Benefits,
Exempt Organizations, and Employment
Taxes). However, other personnel from
the IRS participated in the development

471

Third Segment
3.10

of this guidance. For further information
regarding this notice, contact Mr. Morgan
at 202-317-6700 or Osmundo Bernabe at
626-927-1344 (not a toll-free number).

February 7, 2022

Table 2021-12
Monthly Yield Curve for December 2021
Derived from December 2021 Data
Maturity
0.5
1.0
1.5
2.0
2.5
3.0
3.5
4.0
4.5
5.0
5.5
6.0
6.5
7.0
7.5
8.0
8.5
9.0
9.5
10.0
10.5
11.0
11.5
12.0
12.5
13.0
13.5
14.0
14.5
15.0
15.5
16.0
16.5
17.0
17.5
18.0
18.5
19.0
19.5
20.0

Yield
0.31
0.60
0.86
1.06
1.21
1.32
1.42
1.50
1.59
1.68
1.77
1.87
1.98
2.08
2.18
2.28
2.37
2.45
2.54
2.61
2.68
2.74
2.79
2.84
2.88
2.92
2.95
2.97
2.99
3.01
3.02
3.04
3.05
3.05
3.06
3.06
3.07
3.07
3.07
3.07

February 7, 2022

Maturity
20.5
21.0
21.5
22.0
22.5
23.0
23.5
24.0
24.5
25.0
25.5
26.0
26.5
27.0
27.5
28.0
28.5
29.0
29.5
30.0
30.5
31.0
31.5
32.0
32.5
33.0
33.5
34.0
34.5
35.0
35.5
36.0
36.5
37.0
37.5
38.0
38.5
39.0
39.5
40.0

Yield
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.08
3.08
3.08
3.08
3.08
3.08
3.08
3.08
3.08
3.09
3.09
3.09
3.09
3.09
3.09
3.09
3.09
3.09
3.09
3.09
3.10
3.10
3.10
3.10
3.10
3.10

Maturity
40.5
41.0
41.5
42.0
42.5
43.0
43.5
44.0
44.5
45.0
45.5
46.0
46.5
47.0
47.5
48.0
48.5
49.0
49.5
50.0
50.5
51.0
51.5
52.0
52.5
53.0
53.5
54.0
54.5
55.0
55.5
56.0
56.5
57.0
57.5
58.0
58.5
59.0
59.5
60.0

Yield
3.10
3.10
3.10
3.10
3.10
3.10
3.10
3.10
3.10
3.10
3.11
3.11
3.11
3.11
3.11
3.11
3.11
3.11
3.11
3.11
3.11
3.11
3.11
3.11
3.11
3.11
3.11
3.11
3.11
3.11
3.11
3.11
3.11
3.11
3.11
3.12
3.12
3.12
3.12
3.12

472

Maturity
60.5
61.0
61.5
62.0
62.5
63.0
63.5
64.0
64.5
65.0
65.5
66.0
66.5
67.0
67.5
68.0
68.5
69.0
69.5
70.0
70.5
71.0
71.5
72.0
72.5
73.0
73.5
74.0
74.5
75.0
75.5
76.0
76.5
77.0
77.5
78.0
78.5
79.0
79.5
80.0

Yield
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.12
3.13

Maturity
80.5
81.0
81.5
82.0
82.5
83.0
83.5
84.0
84.5
85.0
85.5
86.0
86.5
87.0
87.5
88.0
88.5
89.0
89.5
90.0
90.5
91.0
91.5
92.0
92.5
93.0
93.5
94.0
94.5
95.0
95.5
96.0
96.5
97.0
97.5
98.0
98.5
99.0
99.5
100.0

Yield
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13

Bulletin No. 2022–6

26 CFR 1.601-201: Rulings and
determination letters.

Rev. Proc. 2022-10
SECTION 1. PURPOSE
This revenue procedure establishes
an 18-month pilot program to provide an
opportunity for fast-track processing of
certain requests for letter rulings solely or
primarily under the jurisdiction of the As­
sociate Chief Counsel (Corporate).
SECTION 2. BACKGROUND
.01 Letter Rulings.
(1) In general. The Internal Revenue
Service (Service) publishes annually a
revenue procedure to explain how the
Service provides advice to taxpayers on
issues under the jurisdiction of each As­
sociate office. For example, Rev. Proc.
2022-1, 2022-1 I.R.B. 1, explains the
forms of advice and the manner in which
advice is requested by taxpayers and pro­
vided by the Service. References in this
revenue procedure to Rev. Proc. 2022-1
include references to successor revenue
procedures as appropriate.
(2) General instructions for requesting letter rulings. Section 7 of Rev. Proc.
2022-1 provides general instructions and
procedures for requesting letter rulings
and determination letters.
(a) Expedited handling of letter ruling
requests. The Service ordinarily process­
es requests for letter rulings and determi­
nation letters in order of the date received.
However, section 7.02(4) of Rev. Proc.
2022-1 sets forth the procedures for re­
questing expedited handling of letter rul­
ing requests (expedited handling). That
section requires a request for expedited
handling to be made in writing, prefera­
bly in a separate letter included with the
request for the letter ruling or provided
soon after its filing, and to explain in de­
tail the need for expedited handling. That
section also sets forth the circumstances
in which the Service will grant expedit­
ed handling of a letter ruling request.
Specifically, that section provides that a
request for expedited handling is grant­
ed only in rare and unusual cases, out of
fairness to other taxpayers and because
the Service seeks to process all requests

Bulletin No. 2022–6

as expeditiously as possible and to give
appropriate deference to normal business
exigencies in all cases. Nevertheless, the
Service may grant a request for expedited
handling when a factor outside a taxpay­
er’s control creates a real business need
to obtain a letter ruling or determination
letter before a certain date to avoid seri­
ous business consequences.
(b) Processing of letter ruling requests. Section 8 of Rev. Proc. 2022-1
describes the processing of letter ruling
requests by the Associate offices. Sec­
tion 8.05(1) of Rev. Proc. 2022-1 pro­
vides that, if a letter ruling request lacks
essential information, the branch repre­
sentative will request such information,
and that, unless an extension of time is
granted, the request will be closed if the
Associate office does not receive the re­
quested information within 21 calendar
days from the date of the request. Section
8.05(2) of Rev. Proc. 2022-1 provides
that the Service will grant an extension
of the 21-day period if the extension is
justified in writing by the taxpayer and
approved by the branch reviewer. Section
8.05(3) of Rev. Proc. 2022-1 provides
procedures for closing a request if the
taxpayer does not submit the information
requested within the specified time.
(3) Conferences for letter rulings. Sec­
tion 10 of Rev. Proc. 2022-1 provides pro­
cedures and rules regarding conferences
between the taxpayer or the taxpayer’s
authorized representative (taxpayer) and
Service representatives to discuss a let­
ter ruling request. A taxpayer generally is
entitled, as a matter of right, to only one
conference (conference of right). See Rev.
Proc. 2022-1, section 10.02.
.02 Comments Requesting Faster Processing. The Department of the Treasury
(Treasury Department) and the Service
have received numerous informal com­
ments from taxpayers and practitioners
regarding the time required to process
letter ruling requests. The Treasury De­
partment and the Service have deter­
mined that faster processing of certain
requests for letter rulings solely or pri­
marily under the jurisdiction of the As­
sociate Chief Counsel (Corporate) would
improve service to taxpayers and enhance
sound administration of the corporate tax
provisions of the Internal Revenue Code
(Code).

473

SECTION 3. SCOPE
.01 Availability of Fast-Track Processing or Expedited Handling.
(1) Fast-track processing available.
Except as provided in section 3.01(3) of
this revenue procedure, a taxpayer re­
questing a letter ruling solely or primari­
ly under the jurisdiction of the Associate
Chief Counsel (Corporate) may request
fast-track processing. A request for fasttrack processing generally will be grant­
ed if the letter ruling request is solely
under the jurisdiction of the Associate
Chief Counsel (Corporate), and the re­
quirements described in section 4 of this
revenue procedure are met. However, if
the letter ruling request is primarily un­
der the jurisdiction of the Associate Chief
Counsel (Corporate) but also includes a
request for a ruling on an issue under the
jurisdiction of another Associate office,
fast-track processing will be granted only
if the other Associate office with jurisdic­
tion over the issue agrees to process the
request in accordance with this revenue
procedure. If the letter ruling request is
primarily under the jurisdiction of the
Associate Chief Counsel (Corporate)
but also involves an issue under the ju­
risdiction of another Associate office,
but no ruling with respect to such issue
is requested, fast-track processing will be
granted only if no other Associate office
with jurisdiction over the issue objects
to the request being processed in accor­
dance with this revenue procedure.
(2) Expedited handling not available.
Except as provided in section 3.01(3) of
this revenue procedure, expedited han­
dling under section 7.02(4) of Rev. Proc.
2022-1 is not available for a letter ruling
request solely or primarily under the ju­
risdiction of the Associate Chief Counsel
(Corporate).
(3) Section 9100 relief.
(a) Fast-track processing not available. Fast-track processing is not avail­
able for requests for extension of time to
make elections or other applications for
relief under § 301.9100 of the Procedure
and Administration Regulations (26 CFR
part 301) (§ 9100 relief).
(b) Expedited handling available. Ex­
pedited handling under section 7.02(4) of
Rev. Proc. 2022-1 is available for requests
for § 9100 relief.

February 7, 2022

.02 Effect of Fast-Track Processing. If a
request for fast-track processing is granted,
the Service will endeavor to complete pro­
cessing of the letter ruling request and, if
appropriate, to issue the letter ruling with­
in the time period specified by the branch
reviewer (specified period). The specified
period will be 12 weeks unless a shorter or
longer period is requested and granted pur­
suant to this revenue procedure.
(1) If the letter ruling request involves
issues solely under the jurisdiction of the
Associate Chief Counsel (Corporate), the
specified period will begin on the date the
letter ruling request is assigned to and re­
ceived by the branch representative and
branch reviewer processing the letter rul­
ing request.
(2) If the letter ruling request involves
issues under the jurisdiction of an Associ­
ate office other than the Associate Chief
Counsel (Corporate), the specified period
will begin on the first date on which all
other Associate offices having jurisdiction
have informed the branch representative
of their agreement to fast-track processing
(or, if applicable, have indicated non-ob­
jection to such processing).
SECTION 4. PROCEDURES FOR
FAST-TRACK PROCESSING
.01 Qualification. The Service will
provide fast-track processing of a letter
ruling request only if (1) the taxpayer sat­
isfies each of the requirements described
in sections 4.02 through 4.04 of this reve­
nue procedure and agrees to satisfy the re­
quirement described in section 4.07 of this
revenue procedure, and (2) after consid­
ering the factors listed in section 4.05(2)
of this revenue procedure, the branch re­
viewer determines that fast-track process­
ing is feasible.
.02 Pre-submission Conference.
(1) Request by taxpayer. The taxpayer
must request a pre-submission conference
with respect to the letter ruling request, in
accordance with the procedures described
in sections 10.07, 10.08, and 10.09 (added
by this revenue procedure) of Rev. Proc.
2022-1. In the pre-submission conference,
the taxpayer should address both the sub­
stantive issues and the taxpayer’s request
for fast-track processing.
(2) Required information before
pre-submission conference. Before the

February 7, 2022

pre-submission conference, the taxpay­
er must provide the information required
pursuant to section 10.07(3) of Rev. Proc.
2022-1. Additionally, the taxpayer must
provide a statement setting forth the rea­
sons for requesting fast-track processing,
the length of the specified period the tax­
payer requests (if other than 12 weeks),
any matters that could affect the feasibili­
ty of fast-track processing, and any issues
under the jurisdiction of an Associate of­
fice other than the Associate Chief Coun­
sel (Corporate) relevant to the transac­
tion(s) (including whether a ruling will be
requested as to each such issue).
.03 Letter Ruling Request. A letter rul­
ing request as to which fast-track process­
ing is requested must satisfy all applicable
requirements of Rev. Proc. 2022-1 and
any other applicable revenue procedures
and, in addition, must include the items in
sections 4.03(1) through (4) of this reve­
nue procedure.
(1) Required statement. The letter rul­
ing request must state, at the top of the
first page: “Fast-Track Processing Is Re­
quested under Revenue Procedure 202210.”
(2) Required information. The letter
ruling request must include information
on the taxpayer’s reasons for requesting
fast-track processing, the length of the
specified period the taxpayer requests (if
other than 12 weeks), any information re­
quired by section 4.06 if the specified pe­
riod is less than 12 weeks, any matters that
could affect the feasibility of fast-track
processing, and any issues under the ju­
risdiction of an Associate office other than
the Associate Chief Counsel (Corporate)
relevant to the transaction(s) (including
any rulings requested on any such issues).
(3) Agreement regarding additional information. The letter ruling request must
state that the taxpayer agrees to provide
any additional information requested by
the branch representative within the seven
business days that begin on the next busi­
ness day after the day the request for in­
formation is made (seven-day period). See
section 4.07 of this revenue procedure.
(4) Draft letter ruling. The letter ruling
request must include a draft letter ruling
in a form that includes a legend of defined
terms, a description of relevant facts, rep­
resentations, requested rulings, and ad­
ministrative matters.

474

.04 Submitting Request for Letter Ruling.
(1) Suggested submission by encrypted
email attachment. To avoid delay in pro­
cessing of letter ruling requests submitted
by mail or delivered in physical form, it is
strongly recommended that a letter ruling
request for which fast-track processing
is requested be submitted by encrypted
email attachment, in accordance with sec­
tion 7.04(3) of Rev. Proc. 2022-1.
(2) Submission other than by encrypted
email attachment. If a letter ruling request
for which fast-track processing is request­
ed is submitted other than by encrypted
email attachment, the draft letter ruling
required by section 4.03(4) of this revenue
procedure must be submitted separately
by encrypted email attachment in accor­
dance with section 7.04(3) of Rev. Proc.
2022-1.
.05 Notification of Receipt and Granting of Request for Fast-Track Processing.
(1) Notification. No later than sev­
en business days after the day the letter
ruling request is received by the branch
representative and branch reviewer, the
branch representative or branch reviewer
will contact the taxpayer (i) to acknowl­
edge receipt of the letter ruling request,
(ii) to provide contact information for the
branch representative and branch review­
er, and (iii) to notify the taxpayer that the
request for fast-track processing is grant­
ed, denied, or still pending. If the request
is granted, the branch representative or
branch reviewer will inform the taxpayer
of the length of the specified period and
the date the specified period will end. If
the request is denied, the branch repre­
sentative or branch reviewer will explain
the reasons for the denial. If the request is
under consideration by another Associate
office at that time, the branch representa­
tive or branch reviewer will so inform the
taxpayer.
(2) Factors in determining whether
fast-track processing is feasible. In mak­
ing the determination whether fast-track
processing is feasible, and, if so, the
length of the specified period, the branch
reviewer will consider-(a) All the facts, representations, and
circumstances, including the complexity
of the proposed transactions, the issues
presented, and other obligations of the
attorneys assigned to process the request,

Bulletin No. 2022–6

(b) Whether the letter ruling request
fully and clearly describes and analyzes
the relevant facts and issues,
(c) Whether the draft letter ruling sat­
isfies the requirements set forth in section
4.03 of this revenue procedure,
(d) The taxpayer’s need for fast-track
processing, and
(e) Any concerns communicated by an­
other Associate office.
(3) Opportunity for discussion and reconsideration; tolling. If the branch repre­
sentative or the branch reviewer informs
the taxpayer that the request for fast-track
processing is denied, the taxpayer may ad­
dress that determination in writing, discuss
that determination with the branch review­
er, or both. If the branch reviewer contin­
ues to determine that the request for fasttrack processing should be denied, there
is no right of appeal. See section 10.02 of
Rev. Proc. 2022-1. After reconsideration,
if the branch reviewer determines that the
request for fast-track processing should be
granted, the specified period will be tolled
for the period beginning on the date the
taxpayer was informed that the request for
fast-track-processing was denied and end­
ing on the date the taxpayer is informed
of the determination that such request is
granted. The branch representative or the
branch reviewer will inform the taxpayer
that a favorable or unfavorable determi­
nation has been made as soon as possible
after the determination has been made and,
in the event of a favorable determination,
the period of tolling of the specified period.
.06 Specified Period Shorter or Longer
than 12 Weeks.
(1) Request for specified period shorter
than 12 weeks.
(a) In general. Upon request, the Ser­
vice will agree to a specified period short­
er than 12 weeks if the branch reviewer
determines that the taxpayer has a real
business need to obtain a letter ruling
within that specified period, and that pro­
cessing is feasible.
(b) Business need. In a request for a
specified period shorter than 12 weeks,
the taxpayer must demonstrate a need for
such processing by submitting informa­
tion to support the following conclusions,
no later than the date on which the letter
ruling request is submitted:
(i) There is a business exigency outside
the taxpayer’s control.

Bulletin No. 2022–6

(ii) There will be adverse consequenc­
es to the taxpayer or other persons if the
Service does not issue the requested letter
ruling by the specified period.
(iii) The taxpayer submitted the request
as promptly as possible after becoming
aware of the circumstances described
in paragraph (i) and (ii) of this section
4.06(1)(b).
(c) Insufficient reasons. The following
facts alone do not demonstrate a need for
a specified period shorter than 12 weeks:
(i) The scheduling of a closing date for
a transaction, a meeting of a board of di­
rectors or shareholders of a corporation, or
any other corporate action within the con­
trol of the taxpayer or other parties to the
transaction.
(ii) The possible effect of fluctuation in
the market price of stocks on a transaction.
(2) Specified period longer than 12
weeks.
(a) Taxpayer request. Upon request by
the taxpayer, the Service may agree to a
specified period longer than 12 weeks.
(b) Branch reviewer determination.
The branch reviewer may decide to des­
ignate a specified period longer than 12
weeks, if he or she determines (based on
the factors described in section 4.05(2)
of this revenue procedure) that fast-track
processing is not feasible within 12 weeks
(or other specified period requested by the
taxpayer) but is feasible during the longer
period. In such a case, the branch repre­
sentative or branch reviewer will inform
the taxpayer of the decision and the rea­
sons therefor and will provide the taxpay­
er an opportunity to address the decision.
The branch representative or the branch
reviewer will inform the taxpayer of any
subsequent favorable or unfavorable de­
termination.
(3) Same procedures apply. The proce­
dures described in this revenue procedure
apply to all requests for fast-track process­
ing, regardless of whether the specified
period is 12 weeks or is shorter or longer
than 12 weeks.
.07 Requested Additional Information
Not Received Within Seven-Day Period.
If the branch representative requests ad­
ditional information, but all the requested
information is not received within the sev­
en-day period, then, unless the taxpayer
requests an extension before the end of the
seven-day period, and the branch reviewer

475

or branch representative grants the exten­
sion, fast-track processing will be termi­
nated. A request for an extension of the
seven-day period may be made orally, in
writing, or both. However, the seven-day
period will not be tolled after an exten­
sion is requested unless agreed to by the
branch reviewer or branch representative.
The branch reviewer or branch representa­
tive will grant an extension only if the tax­
payer provides good cause therefor. If an
extension of time to submit information
is granted, and the requested information
is not provided within the extended time,
fast-track processing will also be termi­
nated unless a further extension is request­
ed and granted. If fast-track processing is
terminated under this section, the request
will be subject to the procedures described
in section 4.08 of this revenue procedure.
.08 Termination or Delay of Fast-Track
Processing.
(1) In general. If the branch review­
er determines that fast-track processing
within the specified period is no longer
feasible, the branch reviewer may termi­
nate fast-track processing or determine
that fast-track processing will be complet­
ed within a newly designated specified
period.
(2) Rationale for determination. In de­
termining whether fast-track processing is
no longer feasible within the specified pe­
riod, the branch reviewer will consider any
event or situation that affects the Service’s
ability to provide fast-track processing
within the specified period, including-(a) Any material change to the pro­
posed transaction(s) since submission of
the letter ruling request,
(b) Any Federal income tax issue not
addressed in the original letter ruling re­
quest and subsequently identified,
(c) The accuracy or completeness of
any additional information submitted,
(d) Any pending legislation, regula­
tions, or other guidance that may affect the
proposed transaction(s), and
(e) The scheduling of a conference of
right described in section 10.02 of Rev.
Proc. 2022-1 or a similar conference.
(3) Notification and opportunity for
discussion and reconsideration; tolling.
If the branch representative or the branch
reviewer informs the taxpayer that fasttrack processing has been terminated,
the specified period has been extended,

February 7, 2022

or the completion of fast-track process­
ing has otherwise been delayed, the tax­
payer may address that determination in
writing, discuss that determination with
the branch reviewer, or both. If, upon
reconsideration, the branch reviewer
continues to determine that the request
for fast-track processing should be ter­
minated, the specified period should be
extended, or completion of fast-track
processing will otherwise be delayed,
there is no right of appeal. See section
10.02 of Rev. Proc. 2022-1. If, upon re­
consideration, the branch reviewer deter­
mines that fast-track processing should
not be terminated, the specified period
should not be extended, or completion
of fast-track processing should not be
otherwise delayed, the specified period
will be tolled for the period beginning
on the date the taxpayer was informed
of the initial unfavorable determination
and ending on the date the taxpayer is
informed of the subsequent favorable de­
termination. The branch representative
or the branch reviewer will inform the
taxpayer that a determination following
reconsideration has been made as soon
as possible after the determination has
been made and, in the event of a favor­
able determination, the period of tolling
of the specified period.
(4) Continued processing of letter
ruling request. If fast-track processing
is terminated, the Service will continue
to process the letter ruling request under
the procedures of section 7 of Rev. Proc.
2022-1 (exclusive of section 7.02(4)).
SECTION 5. EFFECT ON OTHER
DOCUMENTS
.01 Requests for Expedited Handling.
Section 7.02(4) of Rev. Proc. 2022-1 is
modified by adding the following new
paragraph at the end:
Important: Expedited handling under
this section 7.02(4) is not available as to a
request for a letter ruling solely or primar­
ily under the jurisdiction of the Associate
Chief Counsel (Corporate) (other than a
request for an extension of time to make
an election or other application for relief
under § 301.9100 of the Procedure and
Administration Regulations (26 CFR part
301)). For guidance on fast-track process­

February 7, 2022

ing of such a letter ruling request, see Rev.
Proc. 2022-10, 2022-6 I.R.B. 473.
.02 Additional Information. Section
8.05(1) of Rev. Proc. 2022-1 is modified
by adding the following new paragraph at
the end:
Important: Special rules and pro­
cedures apply to letter ruling requests
under the jurisdiction of the Associate
Chief Counsel (Corporate) for which
fast-track processing is requested. Un­
der section 4.07 of Rev. Proc. 2022-10,
failure to provide, within seven business
days (including extensions, if granted),
a complete response to any information
request from the branch representative
assigned to the letter ruling request will
result in termination of fast-track pro­
cessing.
.03 Conferences for Letter Rulings.
Section 10 of Rev. Proc. 2022-1 is mod­
ified by adding the following new para­
graph at the end:
PRE-SUBMISSION CONFERENCES
UNDER REV. PROC. 2022-10.
.09 Special rules and procedures apply
to letter ruling requests solely or primari­
ly under the jurisdiction of the Associate
Chief Counsel (Corporate) for which fasttrack processing has been requested. For
more information, see Rev. Proc. 2022-10.
SECTION 6. APPLICABILITY
DATES
.01 Beginning Date of Pilot Program.
(1) In general. The pilot program estab­
lished by this revenue procedure applies
to all letter ruling requests postmarked or,
if not mailed, received by the Service after
January 14, 2022.
(2) Request for fast-track processing
for pending letter ruling requests. If a tax­
payer has submitted a letter ruling request
that was postmarked or, if not mailed, re­
ceived by the Service on or before January
14, 2022, the taxpayer may request fasttrack processing by agreeing to follow the
procedures set forth in this revenue proce­
dure, adapted to the situation. For exam­
ple, the taxpayer must address in writing
the factors in section 4.05(2)(a) and (d)
of this revenue procedure. However, no
pre-submission conference is required.

476

The taxpayer must submit a draft letter
ruling (in accordance with section 4.03(4)
of this revenue procedure) within seven
business days of being notified that the
request for fast-track processing has been
granted (unless previously submitted). If
fast-track processing is granted, the Ser­
vice will endeavor to complete processing
of the letter ruling request within a speci­
fied period.
.02 Ending Date of Pilot Program.
(1) In general. This pilot program will
expire on the earlier of July 14, 2023 or
the date on which a superseding revenue
procedure is released. In advance of that
date, the Treasury Department and the
Service will evaluate the effectiveness
and sustainability of the pilot program and
determine whether the program should be
extended. If it is determined that the pilot
program should be extended, the Service
intends to publish permanent procedures
in advance of July 14, 2023.
(2) Application of this revenue procedure to submitted letter ruling requests.
This revenue procedure will continue to
apply to all letter ruling requests post­
marked or, if not mailed, received by the
Service on or before July 14, 2023. The
Service may also grant a request for fasttrack processing made prior to the expira­
tion of the pilot program for a letter ruling
request postmarked or, if not mailed, re­
ceived by the Service no later than three
months after the expiration of the pilot
program.
SECTION 7. PAPERWORK
REDUCTION ACT
The collections of information in this
revenue procedure have been reviewed
and approved by the Office of Manage­
ment and Budget (OMB) in accordance
with the Paperwork Reduction Act (44
U.S.C. 3507) under control number 15451522.
An agency may not conduct or sponsor,
and a person is not required to respond
to, a collection of information unless the
collection of information displays a valid
OMB control number.
The collections of information in this
revenue procedure are in section 4. This
information is required to determine
whether a taxpayer qualifies for fast-track

Bulletin No. 2022–6

processing. The collections of information
are required to obtain a benefit. The likely
respondents are corporations seeking pri­
vate letter rulings.
The estimated total annual reporting
and/or recordkeeping burden for Rev.
Proc. 2022-1 is 316,020 hours.
The estimated annual burden per re­
spondent/recordkeeper for Rev. Proc.
2022-1 varies from 1 to 200 hours, de­
pending on individual circumstances, with
an estimated average burden of 80 hours.
The estimated number of respondents and/
or recordkeepers is 3,956.
The estimated total annual reporting
and/or recordkeeping burden for this rev­
enue procedure adds 260 hours to the bur­
den imposed by Rev. Proc. 2022-1.
The estimated annual burden per re­
spondent/recordkeeper for this revenue
procedure varies from 3 to 10 hours,
depending on individual circumstanc­
es, with an estimate average burden of
8 hours. The estimated number of addi­
tional respondents and/or recordkeep­
ers added to Rev. Proc. 2022-1 by this
revenue procedure is 10, increasing the
estimated number of respondents and/
or recordkeepers to Rev. Proc. 2022-1 to
3,966.
The estimated annual frequency of re­
sponse is on occasion.
Books or records relating to a collec­
tion of information must be retained as
long as their contents may become mate­
rial in the administration of any internal
revenue tax law. Generally, tax returns
and tax return information are confiden­
tial, as required by section 6103 of the
Code.
SECTION 8. DRAFTING
INFORMATION
The principal authors of this revenue
procedure are Kelton P. Frye and Rich­
ard K. Passales of the Office of Associate
Chief Counsel (Corporate). For further
information, please phone Mr. Frye at
(202) 317-5363 or Mr. Passales at (202)
317-5024.

[26 CFR 7436]: Proceedings for Determination of
Employment Status

Rev. Proc. 2022-13
SECTION 1. PURPOSE.
This revenue procedure provides in­
formation about when and how the In­
ternal Revenue Service (IRS) will issue
a Notice of Employment Tax Determina­
tion Under IRC § 7436 (§ 7436 Notice)1
and how taxpayers petition for Tax Court
review of certain IRS determinations
under Internal Revenue Code (Code)
§ 7436.2 This revenue procedure modi­
fies and supersedes Notice 2002-5, 20021 C.B. 320.
SECTION 2. BACKGROUND AND
SUMMARY OF CHANGES IN
APPLICATION OF § 7436
.01 Section 7436 provides for Tax
Court review of two types of employment
tax determinations made by the IRS: (a)
worker reclassification, and (b) section
530 relief determinations, and it allows
the court to ascertain the proper amount of
employment tax, penalties, and additions
to tax resulting from those determinations.
Section 7436(a) provides a remedy if, in
connection with an audit of any person,
there is an actual controversy involving a
determination by the Secretary as part of
an examination that:
(1) one or more individuals performing
services for such person are employees
of such person for purposes of subtitle
C [worker reclassification], or
(2) such person is not entitled to the
treatment under subsection (a) of sec­
tion 530 of the Revenue Act of 1978
with respect to such an individual [sec­
tion 530 relief].
Upon the filing of an appropriate plead­
ing, the Tax Court may determine whether
such a determination by the Secretary is
correct and the proper amount of employ­
ment tax under such determination. Any
such redetermination by the Tax Court
shall have the force and effect of a deci­

sion of the Tax Court and shall be review­
able as such.
.02 The employment taxes that may
be determined by the Tax Court are the
taxes imposed by subtitle C, which in­
clude Federal Insurance Contributions
Act (FICA) taxes, Railroad Retirement
Tax Act (RRTA) taxes, Federal Unem­
ployment Tax Act (FUTA) taxes, and
the collection of income tax at source on
wages (ITW).
.03 Notice 2002-5 provides that a
§ 7436 Notice is a jurisdictional prereq­
uisite for seeking Tax Court review under
§ 7436, similar to the jurisdictional re­
quirement of the issuance of a notice of
deficiency in an income tax case. Notice
2002-5 also provides that the IRS will is­
sue a § 7436 Notice only after the IRS has
determined that: (a) one or more individ­
uals performing services for the taxpayer
are employees for purposes of subtitle C,
and (b) the taxpayer is not entitled to sec­
tion 530 relief.
.04 Two Tax Court opinions, SECC
Corp. v. Commissioner, 142 T.C. 225
(2014), and American Airlines, Inc. v.
Commissioner, 144 T.C. 24 (2015), ex­
panded the Tax Court’s jurisdiction under
§ 7436 related to worker classification
determinations beyond the limitations set
forth in Notice 2002-5. Specifically, the
Tax Court held that a § 7436 Notice was
not a jurisdictional requirement, and that
if the IRS has made a worker classification
or section 530 relief determination, the de­
termination requirement of § 7436 is met
regardless of whether the IRS issues a
§ 7436 Notice. The decisions are inconsis­
tent with the jurisdictional requirements
described in Notice 2002-5.
.05 The § 7436 Notice continues to be
the IRS’s formal documentation inform­
ing a taxpayer of a determination concern­
ing worker reclassification or section 530
relief.
However, the Tax Court has clarified
that the “determination” itself is what
gives rise to Tax Court jurisdiction and no
particular form is required to be provided
to the taxpayer before a “determination” is
considered made. Accordingly, even in the

The § 7436 Notice (Letter 3523) was formerly known as a Notice of Determination of Worker Classification and has been modified to reflect the expanded jurisdiction of the Tax Court
under § 7436.
2
All section references in this revenue procedure are to the Internal Revenue Code of 1986, or to section 530 of the Revenue Act of 1978, Pub. L. No. 95-600, 92 Stat. 2763, as amended,
unless otherwise noted. The uncodified statutory language of section 530 can usually be found in the publisher’s notes following § 3401(a).
1

Bulletin No. 2022–6

477

February 7, 2022

absence of the issuance of a § 7436 No­
tice, a taxpayer may petition the Tax Court
on an IRS worker reclassification or sec­
tion 530 relief determination to the extent
that the determination meets the require­
ments set forth in the Tax Court opinions,
as explained in section 3 of this revenue
procedure.
.06 Furthermore, in accordance with
the procedures set forth in section 4 of this
revenue procedure, the IRS will issue a
§ 7436 Notice as part of an audit if one
or both of the following determinations is
made and there is a controversy regarding
the determination: (a) one or more indi­
viduals performing services for the tax­
payer are to be reclassified as employees
for purposes of subtitle C, or (b) the tax­
payer is not entitled to section 530 relief.
SECTION 3. APPLICATION AND
SCOPE OF § 7436
.01 Jurisdictional requirements. The
Tax Court has jurisdiction under § 7436
only if all the following four requirements
are satisfied:
(1) the IRS conducts an examination in
connection with an audit of any person;
(2) as part of the audit, the IRS deter­
mines that –
(a) one or more individuals performing
services for the person are employees
of the person for purposes of subtitle C
(worker reclassification), or
(b) the person is not entitled to the re­
lief under section 530(a) with respect
to such an individual (section 530 re­
lief);
(3) there is an “actual controversy”
involving the determination as part of an
examination; and
(4) the person for whom the services at
issue were performed files an appropriate
pleading in the Tax Court.
See American Airlines, 144 T.C. at 32.
The following sections, 3.02 through
3.05, discuss each of these requirements.

.02 Examination in connection with an
audit.
(1) Worker reclassification or section
530 relief determinations are reviewable
by the Tax Court only if made by the IRS
as part of an examination under subtitle C
in connection with an audit of a person for
whom the services are performed. While
§ 7436(a) uses the phrase “audit of any
person”, § 7436(b)(1) provides that a pe­
tition may be filed only by the person for
whom the services are performed. Thus,
the audit must be of such a person. For
purposes of this section, the examination
process includes consideration by the In­
dependent Office of Appeals (Appeals)
and is not complete until the Appeals pro­
cess concludes.
(2) Examinations in connection with
an audit of a taxpayer’s income tax, ex­
cise tax, pension plan, employer shared
responsibility payments for health cover­
age under § 4980H, or other tax liabilities
unrelated to section 530 relief or worker
reclassification for the purpose of subtitle
C do not provide a basis for Tax Court re­
view under § 7436(a).
(3) Similarly, determinations made by
the IRS outside of the examination pro­
cess are not determinations made in an
examination for purposes of § 7436. For
example, the Tax Court has no jurisdiction
over an IRS determination of employment
status made in response to the filing of a
Form SS-8 “Determination of Worker Sta­
tus for Purposes of Federal Employment
Taxes and Income Tax Withholding.” The
Form SS-8 process is a taxpayer-initiated
request for an IRS ruling and does not in­
volve an examination in connection with
an audit. Other examples of determina­
tions that are not determinations made in
an examination for purposes of § 7436
include system generated notices (such
as CP 2000 letters) or any determinations
made in examinations in connection with
backup withholding.

.03 Determination concerning worker
reclassification or section 530 relief.
(1) Section 7436 grants jurisdiction to
the Tax Court only for determinations in­
volving worker reclassification or section
530 relief. Other determinations by the
IRS in connection with proposing em­
ployment tax adjustments are not subject
to review by the Tax Court.
(2) The IRS makes a worker reclassifi­
cation determination when it concludes that
an individual who was treated by a taxpay­
er as a non-employee should be reclassified
as an employee for subtitle C purposes.
(3) The IRS makes a section 530 relief
determination when it concludes that: (a)
section 530 is not applicable to an employ­
ment tax issue between a taxpayer and the
IRS3, or (b) the taxpayer does not meet the
statutory requirements of section 530 with
respect to an individual whom the IRS is
reclassifying as an employee as part of an
employment tax exam4.
(4) Determinations made by the IRS in
connection with proposed employment tax
adjustments that do not involve the reclas­
sification of individuals from non-employ­
ees to employees or the denial of section
530 relief are not determinations subject
to § 7436. Determinations not subject to
§ 7436 review include determinations
supporting proposed employment tax ad­
justments that have rejected assertions by
a taxpayer that amounts paid to employees
are loan repayments, distributions, or are
excepted from the definition of “wages”,
or are for services excepted from “em­
ployment” under the FICA, FUTA, or ITW
provisions. Determinations not subject
to § 7436 review also include determina­
tions that a taxpayer is liable for backup
withholding under § 3406 since backup
withholding does not apply with respect to
workers determined to be employees.
.04 Actual controversy involving worker classification or section 530 relief.
(1) An actual controversy involving
worker reclassification determinations

Based on the language of section 530(a)(1) and the legislative history of section 530, section 530 applies only to matters involving the issue of the status of an individual as an employee
or non-employee and not to matters involving the issue of the proper characterization of payments to that individual. Specifically, section 530 does not apply to matters involving the issue
of whether a particular type of payment made to an employee constitutes “wages” as defined under the FICA, FUTA, or income tax withholding provisions. Nor does section 530 apply to
matters involving the issue of whether services performed by an employee constitute “employment” as defined under the FICA, FUTA, or income tax withholding provisions. Section 530 is
not applicable to these matters since there is no issue concerning whether the individual is an employee or non-employee.
4
If section 530 applies to the matter (see footnote 3, supra) for any period, a taxpayer must meet each of the following requirements for the period to be entitled to section 530 relief: (1) the
taxpayer timely filed all required federal tax returns, including information returns, consistent with the taxpayer’s treatment of the individual as not being an employee (reporting consistency
requirement); (2) the taxpayer did not treat the individual or any individual holding a substantially similar position as an employee (substantive consistency requirement); and (3) the taxpayer
had a reasonable basis for not treating the individual as an employee (reasonable basis requirement). See Rev. Proc. 85-18, 1985-1 C.B. 518, for more information on section 530.
3

February 7, 2022

478

Bulletin No. 2022–6

exists if, for the taxable period: (a) a tax­
payer did not treat an individual as an em­
ployee (or treated an individual as both
an employee and a non-employee); (b)
the IRS reclassifies the individual as an
employee and proposes to assess employ­
ment tax on the remuneration paid to the
individual as a non-employee (including
with respect to just the portion of services
for which the taxpayer treated the worker
as a non-employee); and (c) no agreement
is reached on the issue during the exam­
ination process. A taxpayer will be con­
sidered to have treated an individual as an
employee for the taxable period or taxable
year according to the guidelines set forth
in Section 3.03 of Rev. Proc. 85-18 or any
subsequent guidance.
(2) No actual controversy involving
worker reclassification exists if the tax­
payer agrees the amounts were paid in
connection with an employer-employ­
ee relationship but argues that under the
FICA, FUTA, or income tax withholding
provisions of the Code the amounts are
not “wages” (for example, because the
amounts are paid as loan repayments, dis­
tributions, or are otherwise not wages) or
the services do not constitute “employ­
ment.”
(3) An actual controversy involving
section 530 relief determinations exists if:
(a) a taxpayer alleges that it is entitled to
section 530 relief; (b) the IRS determines
that section 530 is not applicable or that
the taxpayer has not satisfied the statuto­
ry requirements of section 530; and (c) no
agreement is reached on the issue during
the examination process.
(4) However, any such determination
will not be subject to § 7436 review if
the taxpayer agrees to the proposed em­
ployment tax adjustments and executes a
waiver that includes specific language that
waives the restrictions on assessment and
Tax Court review.
.05 Filing of an appropriate pleading.
(1) Section 7436(a) confers jurisdiction
on the Tax Court to review the requisite
determinations only upon the filing of a
proper pleading (i.e., petition). Pursuant
to § 7436(b)(1), a petition may be filed
only by the person for whom the services
are performed. Thus, individuals who per­
form services may not seek review of the
IRS determinations under § 7436. In addi­
tion, because § 7436(a) specifies that there

Bulletin No. 2022–6

must be an actual controversy regarding
a determination that the individuals per­
forming services for the person are em­
ployees of the person, review may not be
sought by a third party, including a CPEO,
reporting agent, payroll processing entity,
or an agent under § 3504, that has not been
determined by the IRS to be the person for
whom the services are performed as an
employee.
(2) Pursuant to § 7436(b)(2), a taxpay­
er’s petition for review must be filed with
the Tax Court before the 91st day after the
IRS mails a § 7436 Notice by certified or
registered mail. Pursuant to § 6213(a),
however, the taxpayer’s petition for re­
view must be filed with the Tax Court
within 150 days after the IRS has mailed
a § 7436 Notice addressed to a person
outside of the United States. The IRS will
specify the last day by which the taxpayer
may timely file a petition on the first page
of the § 7436 Notice. The period to timely
file a petition may not be extended or sus­
pended. Thus, contacting the IRS for more
information, or receiving other correspon­
dence from the IRS, will not change the
period for timely filing a petition with the
Tax Court.
(3) A taxpayer that does not file a Tax
Court petition within the allotted time
may still obtain judicial review of the IRS
determinations by paying the tax for one
worker for each taxable period or taxable
year and filing a claim for refund as re­
quired by § 7422. If the claim for refund is
denied, or if the IRS has not responded to
the claim for refund after six months, the
taxpayer may file a refund suit in the ap­
propriate federal district court or the Unit­
ed States Court of Federal Claims.
SECTION 4. ISSUANCE OF § 7436
NOTICE
.01 § 7436 Notice.
(1) The § 7436 Notice informs a tax­
payer that the IRS has made one or both of
the following determinations:
(a) that for purposes of employment
taxes, one or more individuals performing
services for the taxpayer are to be legally
reclassified as employees (worker reclas­
sification determination); and/or
(b) that the taxpayer is not entitled to
section 530 relief either because the tax­
payer does not satisfy the statutory re­

479

quirements or because section 530 does
not apply (section 530 relief determina­
tion).
(2) The § 7436 Notice will set forth the
amount of employment tax, additions to
tax, and/or penalties resulting from the de­
terminations and will be sent by certified
or registered mail.
(3) The § 7436 Notice advises taxpay­
ers of the opportunity to seek Tax Court
review and provides information on how
to do so. It shows each type of tax (FICA,
FUTA, and/or ITW) with the proposed
employment tax adjustment by taxable
period or taxable year.
.02 Pre-Determination Letter. In most
cases, a taxpayer that receives a § 7436
Notice will have previously received a
Letter 950-C that: (a) explains the reasons
for the IRS’s determinations; (b) lists the
proposed employment tax adjustments,
penalties, and additions to tax; and (c)
describes the taxpayer’s right to either
agree to the proposed employment tax
adjustments or to protest the proposed
adjustments to Appeals within thirty days
of the date of the letter. If the taxpayer
does not respond to the letter by agreeing
to the proposed adjustments or by filing
a timely protest to Appeals, the IRS will
provide the taxpayer a § 7436 Notice. If
the taxpayer responds to the letter by fil­
ing a timely protest to Appeals (or if the
case proceeds to Appeals by way of the
employment tax early referral procedures)
and the § 7436 issues are not resolved in
Appeals, the IRS will provide the taxpayer
a § 7436 Notice. See Sec. 4 of Rev. Proc.
99-28, 1999-2 C.B. 109, for information
concerning the employment tax early re­
ferral procedures.
.03 Agreement. The IRS will provide
taxpayers with a § 7436 Notice at the
conclusion of the examination process
involving a determination of worker re­
classification or section 530 relief, or after
consideration of these determinations by
Appeals, unless the taxpayer has agreed to
the employment tax liabilities. Agreement
is generally accomplished using Form
2504-T “Agreement to Assessment and
Collection of Additional Employment Tax
and Acceptance of Overassessment (Em­
ployment Tax Adjustments Subject to IRC
7436).”
.04 Presumption of Correctness. The
determinations made in the § 7436 Notice

February 7, 2022

are presumptively correct and the taxpay­
er (petitioner) bears the burden of proving
that those determinations are erroneous.
Ewens and Miller, Inc. v. Commissioner,
117 T.C. 263 (2001). See also Tax Court
Rule 142(a).
SECTION 5. SMALL TAX CASE
PROCEEDINGS
At the option of the taxpayer, and with
the concurrence of the Tax Court, pro­
ceedings under § 7436 may be conducted
pursuant to the Tax Court’s simplified pro­
cedures for small tax cases if the amount
of employment taxes in dispute is $50,000
or less for each calendar quarter involved.
See § 7436(c). The simplified procedures
for small tax cases are set forth in § 7463
and Title XVII (Rules 170 – 174) of the Tax
Court’s Rules of Practice and Procedure.
SECTION 6. RESTRICTIONS
ON ASSESSMENT
.01 Pursuant to § 7436(d)(1), the prin­
ciples of § 6213 regarding restrictions on
assessment apply to § 7436 proceedings in
the same manner as if the § 7436 Notice
were a notice of deficiency.5 Therefore,
after the mailing of the § 7436 Notice, the
IRS is precluded from assessing the taxes
identified in the § 7436 Notice prior to ex­
piration of the 90-day period, or 150-day
period if the § 7436 Notice is addressed
to a person outside of the United States,
during which the taxpayer may file a Tax
Court petition.
.02 If the taxpayer does not file a timely
Tax Court petition, the IRS will assess the
employment taxes identified in the § 7436
Notice.
.03 Employment tax adjustments that
do not arise from worker reclassification
or section 530 relief determinations are
not reviewable by the Tax Court pursuant
to § 7436 and may be assessed pursuant
to § 6201 without issuance of a § 7436
Notice.

5

SECTION 7. SUSPENSION OF
PERIOD OF LIMITATION
.01 Pursuant to § 7436(d)(1), the prin­
ciples of § 6503(a) regarding the sus­
pension of the running of the period of
limitation on assessment apply to § 7436
proceedings in the same manner as if the
§ 7436 Notice were a notice of deficien­
cy. Therefore, the mailing of the § 7436
Notice by certified or registered mail will
suspend the period of limitation on as­
sessment attributable to the IRS worker
reclassification and/or section 530 relief
determinations.
.02 Under the principles of § 6503(a),
the period of limitation on assessment is
suspended for the 90-day period during
which the taxpayer can begin a suit in
the Tax Court, plus an additional 60
days thereafter. If the taxpayer files a
timely petition in the Tax Court, the pe­
riod of limitation on assessment will be
suspended until the decision of the Tax
Court becomes final and for 60 days
thereafter.
SECTION 8. APPEALS
CONSIDERATION AFTER THE
FILING OF A TAX COURT
PETITION
Cases docketed in the Tax Court will
generally be referred to Appeals for con­
sideration of settlement. See Rev. Proc.
2016-22, 2016-15 I.R.B. 577.
SECTION 9. AGREED
SETTLEMENTS
.01 If the taxpayer wishes to settle the
§ 7436 issues on an agreed basis, either be­
fore or after issuance of the § 7436 Notice,
but before expiration of the 90-day period
for filing a Tax Court petition, the taxpay­
er must formally waive the restrictions on
assessment set forth in §§ 7436(d)(1) and
6213(a). This waiver will generally be ac­
complished using Form 2504-T.

.02 The IRS will not assess employ­
ment taxes attributable to worker re­
classification or section 530 relief deter­
minations unless either: (a) the IRS has
provided a § 7436 Notice to the taxpayer
and the 90-day period for filing a Tax
Court petition has expired, or (b) the tax­
payer has waived the restrictions on as­
sessment. If the IRS erroneously assesses
taxes attributable to these determinations
without first either providing taxpayer a
§ 7436 Notice or obtaining a waiver of
the restrictions on assessment from the
taxpayer, the IRS will abate the assess­
ment. However, once any such procedur­
al defects are corrected, the IRS may re­
assess the employment taxes to the same
extent as if the abated assessment had not
occurred, provided the period of limita­
tions remains open.
SECTION 10. EFFECT ON OTHER
DOCUMENTS
Notice 2002-5, 2002-1 C.B. 320,
is modified and superseded. Further­
more, Revenue Ruling 2009-39, 200952 I.R.B. 951, is modified in that Letter
3523 “Notice of Employment Tax De­
termination Under IRC § 7436,” is not a
jurisdictional prerequisite to Tax Court
review.
SECTION 11. EFFECTIVE DATE
This revenue procedure is effective on
February 7, 2022.
SECTION 12. DRAFTING
INFORMATION
The principal author of this revenue
procedure is Nina Roca of the Office of
Associate Chief Counsel (Employee Ben­
efits, Exempt Organizations and Employ­
ment Taxes). For further information re­
garding this revenue procedure, contact
Ms. Roca at (202) 317-6798 (not a tollfree number).

Only the principles of subsections (a), (b), (c), (d), and (f) of § 6213 apply to proceedings under § 7436.

February 7, 2022

480

Bulletin No. 2022–6

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
­effect:
Amplified describes a situation where
no change is being made in a prior pub­
lished position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap­
plied to A, and the new ruling holds that
the same principle also applies to B, the
earlier ruling is amplified. (Compare with
modified, below).
Clarified is used in those instances
where the language in a prior ruling is be­
ing made clear because the language has
caused, or may cause, some confusion. It
is not used where a position in a prior rul­
ing is being changed.
Distinguished describes a situation
where a ruling mentions a previously pub­
lished ruling and points out an essential
difference between them.
Modified is used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the

new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
with amplified and clarified, above).
Obsoleted describes a previously pub­
lished ruling that is not considered deter­
minative with respect to future transactions.
This term is most commonly used in a ruling
that lists previously published rulings that
are obsoleted because of changes in laws or
regulations. A ruling may also be obsoleted
because the substance has been included in
regulations subsequently adopted.
Revoked describes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.
Superseded describes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a
period of time in separate rulings. If the

new ruling does more than restate the sub­
stance of a prior ruling, a combination of
terms is used. For example, modified and
superseded describes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previous­
ly published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.
Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rul­
ings in the series.
Suspended is used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of cas­
es in litigation, or the outcome of a Ser­
vice study.

Abbreviations
The following abbreviations in current
use and formerly used will appear in
material published in the Bulletin.

A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.

Bulletin No. 2022–6

ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.

i

PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.

February 7, 2022

Numerical Finding List1
Bulletin 2022–6

AOD:
2022-1, 2022-06 I.R.B. 466

Notices:
2022-1, 2022-02 I.R.B. 304
2022-2, 2022-02 I.R.B. 304
2022-3, 2022-02 I.R.B. 308
2022-4, 2022-02 I.R.B. 309
2022-5, 2022-05 I.R.B. 457
2022-6, 2022-05 I.R.B. 460
2022-7, 2022-06 I.R.B. 469

Revenue Procedures:
2022-1, 2022-01 I.R.B. 1
2022-2, 2022-01 I.R.B. 120
2022-3, 2022-01 I.R.B. 144
2022-4, 2022-01 I.R.B. 161
2022-5, 2022-01 I.R.B. 256
2022-7, 2022-01 I.R.B. 297
2022-9, 2022-02 I.R.B. 310
2022-11, 2022-03 I.R.B. 449
2022-8, 2022-04 I.R.B. 451
2022-10, 2022-06 I.R.B. 473
2022-13, 2022-06 I.R.B. 477

Revenue Rulings:
2022-1, 2022-02 I.R.B. 301
2022-2, 2022-04 I.R.B. 451
2022-3, 2022-06 I.R.B. 467

Treasury Decisions:
9959, 2022-03 I.R.B. 328
9961, 2022-03 I.R.B. 430

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2020–27 through 2020–52 is in Internal Revenue Bulletin
2020–52, dated December 27, 2021.
1

February 7, 2022

ii

Bulletin No. 2022–6

Finding List of Current Actions on
Previously Published Items1
Bulletin 2022–6

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2020–27 through 2020–52 is in Internal Revenue Bulletin
2020–52, dated December 27, 2021.
1

Bulletin No. 2022–6

iii

February 7, 2022

Internal Revenue Service
Washington, DC 20224
Official Business
Penalty for Private Use, $300

INTERNAL REVENUE BULLETIN

The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue
Bulletins are available at www.irs.gov/irb/.

We Welcome Comments About the Internal Revenue Bulletin

If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it,
we would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page
www.irs.gov) or write to the Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave.
NW, IR-6230 Washington, DC 20224.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A6d1cf39c7bb65888. Public record. Not legal advice.