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Directory Results for Revenue Procedure 1996-5 - Technical advice.. Revised procedures are provided for furnishing technical advice to key district directors and chiefs, appeals offices, by the Assistant Commissioner (Employee Plans and Exempt Organizations) to Revenue Procedure 1996-50 - Tax-sheltered annuities; correction program; extension.. The TVC program, whereby certain plans within the meaning of section 403(b) of the Code may voluntarily correct certain operational defects in section