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Directory Results for Revenue Procedure 1997-60 - Electronic filing program; 1040.. Participants in the 1998 Electronic Filing Program for the Form 1040 Series are informed of their obligations to the Service, taxpayers, and other participants. to Revenue Procedure 1997-7 - Areas in which advance rulings will not be issued:. Associate Chief Counsel (International). This procedure lists the subject matters under the jurisdiction of the Associate Chief Counsel (International) in which