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Directory Results for Revenue Procedure 1999-1 - Letter rulings, determination letters, and ination letters. Issued by the Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations), Associate Chief Counsel to Revenue Procedure 1999-10 - Failure to deposit federal tax; penalties.. This procedure describes how a taxpayer may designate the application of its federal tax deposits for a particular return period in order to minimize the