Part 32. Chief Counsel Directives Manual – Published Guidance and Other Guidance to Taxpayers

Table of Contents

32.1 Chief Counsel Regulation Handbook

• 32.1.1 Overview of the Regulations Process
• 32.1.2 Procedural Requirements for Regulation Projects
• 32.1.3 Substantive Development of a Regulation Project
• 32.1.4 Outlining and Drafting Substantive Regulatory Text
• 32.1.5 Required Format for Regulations
• 32.1.6 Review, Approval, and Publication of Regulations
• 32.1.7 Inquiries, Comments, and Public Hearings
• 32.1.8 Publishing the Final Regulation
• 32.1.9 Closing a Regulation Project

32.2 Chief Counsel Publication Handbook

• 32.2.1 Introduction to the Chief Counsel Publication Handbook
• 32.2.2 Summary of the Published Guidance Process
• 32.2.3 Drafting Published Guidance
• 32.2.4 Background Information Note (BIN) and Legal Memorandum (Legal Memo)
• 32.2.5 Coordination and Clearance
• 32.2.6 Circulating Draft Publication Items
• 32.2.7 Formal Clearance of Publication Items
• 32.2.8 Publication

32.3 Letter Rulings, Information Letters, and Closing Agreements

• 32.3.1 Forms of Advice
• 32.3.2 Letter Rulings
• 32.3.3 Information Letters
• 32.3.4 Closing Agreements Covering Specific Matters

32.4 Special Pre-Filing Agreement Programs

• 32.4.2 Pre-Filing Agreements
• 32.4.3 Industry Issue Resolution

32.7 Frequently Asked Questions

• 32.7.1 Counsel Review of Fact Sheet FAQs