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Directory Results for Revenue Procedure 2001-5 - Technical advice.. Revised procedures, in conance with the Internal Revenue Service Restructuring and Reform Act of 1998, are provided for furnishing technical advice to area managers and appeals offices by to Revenue Procedure 2001-51 - Section 1374 rulings Rev. Proc. 2001-3 (2001-1 I.R.B. 111). This procedure modifies Rev. Proc. 2001-3 (2001-1 I.R.B. 111) by removing section 5.06 from the No-Rule list. This concerns the application of section