SECTION 17. WHAT IS THE — Internal Revenue Bulletin 1996-1

EFFECTIVE DATE OF THIS REVENUE PROCEDURE?

.06 If a taxpayer provides one penalties of perjury statement that refers to all submissions of additional factual information, section 8.01(13) is amended to clarify that this penalties of perjury statement is provided subsequent to all such submissions.

.07 While a taxpayer generally is required to submit one copy of a letter ruling request, section 8.01(14) is amended to provide that a taxpayer is encouraged to submit additional copies of the request if more than one issue is presented.

.08 Section 8.02(2)(b) is amended to conform to Form 2848, Power of Attorney and Declaration of Representative, revised as of December 1995.

.09 Section 9 is updated to reflect the revenue procedures and notices issued in 1995.

.10 Section 10.17 is added to provide that generally, before the letter ruling is issued, the branch representative will inform the taxpayer or the taxpayer’s representative of the Service’s conclusions and, if the Service is going to rule adversely, will offer the taxpayer the opportunity to withdraw the letter ruling request. If the taxpayer or the taxpayer’s representative does not promptly notify the branch representative of a decision to withdraw the ruling request, the adverse letter ruling will be issued.

.11 Section 14.09(2) is amended by adding a new example of a situation in which the user fee will be refunded.

.12 The user fee in Appendix A for advance pricing agreements and renewals is increased. In addition, a new reduced user fee category for advance pricing agreements and renewals is established in Appendix A for U.S. persons with gross income of at least $100,000,000 and less than $1,000,000,000.

.13 If a domestic partnership or corporation is not subject to tax, the reduced user fee in Appendix A for domestic partnerships and corporations is amended to provide that total income and cost of goods sold are the amounts that the domestic partnership or corporation would have reported on the federal income tax return if the domestic partnership or corporation were subject to tax.

.01 Rev. Proc. 95–1, 1995–1 C.B. 313, is superseded.

.02 Rev. Proc. 91–22, 1991–1 C.B. 526, is modified by deleting all references to Rev. Proc. 87–4, Rev. Proc. 88–4, and Rev. Proc. 90–17 and replacing them with references to this revenue procedure, and by substituting for the user fee that Rev. Proc. 91–22 provides for, the corresponding user fee set forth in this revenue procedure.

.03 Rev. Proc. 92–20, 1992–1 C.B. 685, is modified by deleting all references to Rev. Proc. 90–17 and replacing them with references to this revenue procedure for requests for changes in accounting method under the jurisdiction of the Associate Chief Counsel (Domestic).

.04 Rev. Proc. 92–85, 1992–2 C.B. 490, is modified. Section 5.02(2) of Rev. Proc. 92–85 is amended to read as follows:

Ordinarily, the Service will not grant relief when tax years that would have been affected by the election had it been timely made are closed by the period of limitations on assessment under § 6501(a) before receipt of a § 301.9100–1 ruling. Consequently, if necessary, a taxpayer requesting relief must secure a consent under § 6501(c)(4) to extend the period of limitations on assessment. The filing of a request for relief under § 301.9100–1 does not suspend the running of any applicable period of limitations. In addition, the filing of a claim for refund under § 6511 does not extend the period of limitations on assessment.

The Service may condition a grant of relief on the taxpayer providing the Service with a statement from an independent auditor (other than an auditor providing an affidavit pursuant to section 6.06 of this revenue procedure) certifying that the requirements of section 5.02(1) of this revenue procedure are satisfied.

This revenue procedure is effective January 2, 1996, except that any increase in the user fee in Appendix A and any changes made to the procedural matters in paragraph (B) of Appendix A are effective only for requests postmarked or, if not mailed, received on or after January 8, 1996.

DRAFTING INFORMATION The principal author of this revenue procedure is Kathleen Reed of the Office of Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure for matters under the jurisdiction of—

(1) the Associate Chief Counsel (Domestic) or the Associate Chief Counsel (Employee Benefits and Exempt Organizations), contact Ms. Reed on (202) 622-3110 (not a toll-free call);

(2) the Associate Chief Counsel (International), contact Gerard Traficanti on (202) 622-3830 (not a toll-free call); or (3) the Associate Chief Counsel (Enforcement Litigation), contact Peter J. Devlin on (202) 622-3600 (not a toll-free call).

For further information regarding user fees, contact Wayne Thomas on (202) 622-7560 (not a toll-free call).

INDEX

References are to sections in Rev. Proc. 96–1

Additional Information

perjury statement required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.07(1)
proposed deletions under § 6110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(9)
requested during initial contact . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.06

failure to submit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.06(3)

subsequent requests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.07

after conference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.13 failure to submit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.07(4)

where to send . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.07(2)

Changes in Accounting Method or Period

automatic change revenue procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.03
sections of Rev. Proc. 96–1 applicable to requests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.01
user fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14, Appendix A

Checklist Required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(16), Appendix C

Conferences

offered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.04, 10.09

after conference of right . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.12 application of § 6110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(9)

requesting a conference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.02(6)
scheduling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.08, 10.09

application of § 7805(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.11(2), 12.02(2) pre-submission conferences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.14 telephone conferences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.15

Definitions

closing agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.02
determination letter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.03
information letter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.04
letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.01
national office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
revenue ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.05
taxpayer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Determinations Under § 999(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.03

Discussions Not Binding on Service

at pre-submission conference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.14
informal opinion expressed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.05
oral advice to taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.06(2)

Employee Plans and Exempt Organizations

jurisdiction of Assistant Commissioner

(Employee Plans and Exempt Organizations) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.02

user fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.02

Estate Tax Matters

issuance of determination letters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.02, 6.06
issuance of letter rulings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.05

under § 2032A(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.06

Expeditious Handling of Letter Ruling and Determination Letter Requests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.02(4)

Extension of Time

to schedule conference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.08
to submit additional information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.06(2), 10.07(3), 10.13

Fax Transmission

to receive letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.02(5)
to submit additional information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.07(1)
to submit letter ruling request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.02(5)

Hand Delivery of Letter Ruling Requests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.03(1)

No-Rule Areas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Oral Advice to Taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.06

Penalties of Perjury Statement

form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(13)
required with additional information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.07(1)
required with draft letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.16
signature requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(13)

Pending Letter Ruling Requests

when to attach a copy to return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.04

estate tax matters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.05

when to notify national office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.04

estate tax matters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.05

Power of Attorney

Form 2848 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(12) and 8.02(2)

copies sent to multiple representatives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.02(2)(a) original sent to representative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.02(2)(b) no copy sent to representatives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.02(2)(c)

signature requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(12)

Public Disclosure Under § 6110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(9)

signature requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(9)(c)

Representatives

compliance with Treasury Department

Circular No. 230 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.08

power of attorney required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(12)
requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(11)

employee, general partner, administrator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(11) foreign representative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(11)

Retroactive Revocation or Modification

of determination letter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

request to limit retroactive effect . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.02

of letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.03–11.10

request to limit retroactive effect . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.11

Revenue Rulings

effect on a letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.04
request to limit retroactive effect . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.11

Sample of a Letter Ruling Request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(15), Appendix B

Section 301.9100-1 Relief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.02

Section 367 Rulings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.04

Status of Letter Ruling and Determination Letter Requests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.06

User Fees

schedule of user fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appendix A
user fees requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

to reopen case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.06(3), 10.07(4)

Where to Send

determination letter request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.03(2)
letter ruling request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.03(1)

additional information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.07(2) hand delivery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.03(1)

Withdrawal of Letter Ruling and Determination Letter Requests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.07

(A) FEE SCHEDULE

APPENDIX A

SCHEDULE OF USER FEES

CATEGORY FEE

(1) User fee for a determination letter request. The user fee for each determination letter request governed by this revenue procedure. $275

(2) User fee for a request for a letter ruling or closing agreement. Except for reduced fees provided in paragraph (A)(3) and (4) of this appendix and exemptions provided in section 14.04 of this revenue procedure, the user fee for each request for a letter ruling or closing agreement under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), or the Associate Chief Counsel (International) is as follows:

(a) Accounting periods

(i) Forms 1128 and 2553 $200

(ii) Letter ruling requests for extensions of time to file Form 1128 under § 301.9100–1 $275

(b) Changes in Accounting Methods

(i) Form 3115 (except as provided in paragraph (A)(3)(a), (b), (c), or (d), or (4)(b) of this appendix) $900

(ii) Except as provided in paragraph (A)(4)(c) of this appendix, letter ruling requests for extensions of time

to file Form 3115 under § 301.9100–1 $275

NOTE: A taxpayer that receives an extension of time under § 301.9100–1 will be charged a separate user fee for the accounting period or accounting method application. No user fee is required if the change in accounting period or accounting method is permitted to be made pursuant to a published automatic change revenue procedure or notice. See section 9.03 of this revenue procedure for the list of automatic change revenue procedures and notices published and in effect as of December 31, 1995.

this appendix) $25,000

(d) All other letter ruling requests (which includes accounting period and accounting method requests other

than those properly submitted on Form 1128, 2553, or 3115) (except as provided in paragraph (A)(3)(a), (b), (c), or (d), or (4)(a) of this appendix) $3,575

(e) Requests for closing agreements on a proposed transaction or on a completed transaction before a return

for the transaction has been filed in which a letter ruling on that transaction is not requested or issued (except as provided in paragraph (A)(3)(a), (b), (c), or (d) of this appendix) $3,575

(3) Reduced user fee for a request for a letter ruling or closing agreement. A reduced user fee is provided in the following situations if the person provides the certification described in paragraph (B)(1) of this appendix:

(a) U.S. citizens and resident alien individuals, domestic trusts, and domestic estates with gross income (as

determined under paragraph (B)(2) and (4) of this appendix) of less than $150,000 $500

(b) Nonresident alien individuals, foreign trusts, and foreign estates with gross income (as determined under

paragraph (B)(3) and (4) of this appendix) of less than $150,000 $500

appendix) of less than $150,000 $500

(d) Organizations exempt from income tax under ‘‘Subchapter F-Exempt Organizations’’ of the Code with

gross receipts (as determined under paragraph (B)(6) of this appendix) of less than $150,000 $500

(e) Requests for advance pricing agreements and renewals from U.S. persons with gross income (as

determined under paragraph (B)(7) of this appendix) of at least $100,000,000 and less than $1,000,000,000 $15,000

(f) Requests for advance pricing agreements and renewals from U.S. persons with gross income (as

determined under paragraph (B)(7) of this appendix) of less than $100,000,000 $5,000

(4) Reduced user fee for substantially identical letter ruling requests or identical accounting method changes. A reduced user fee is provided in the following situations if the requirements of Rev. Proc. 92–90, 1992–2 C.B. 501, are satisfied:

(a) Substantially identical letter rulings requested

Situations in which a taxpayer requests substantially identical letter rulings for multiple entities with a common member or sponsor, or for multiple members of a common entity, for each additional letter ruling request after the $3,575 fee or $500 reduced fee, as applicable, has been paid for the first letter ruling request $150

(b) Identical accounting method change requested on a single Form 3115

Situations in which a parent corporation requests the identical accounting method change on a single Form 3115 on behalf of more than one member of a consolidated group, for each additional member of the group seeking the identical accounting method change on the same Form 3115 after the $900 fee or $500 reduced fee, as applicable, has been paid for the first member of the group $50

Situations in which a parent corporation requests an extension of time to file Form 3115 under § 301.9100– 1 for the identical accounting method change on behalf of more than one member of a consolidated group, for each additional member of the group seeking the identical accounting method change on the same application after the $275 fee has been paid for the first member of the group $50

NOTE: A parent corporation and each member of a consolidated group that is entitled to a reduced user fee under paragraph (A)(4)(b) of this appendix, that receives an extension of time to file Form 3115 under § 301.9100-1 will be charged a separate user fee for the accounting method application.

(B) PROCEDURAL MATTERS

(1) Required certification. A person seeking a reduced user fee under paragraph (A)(3) of this appendix must provide the following certification in order to obtain the reduced user fee:

(a) If a person is seeking a reduced user fee under paragraph (A)(3)(a), (b), or (c) of this appendix, the person must certify in the request that his, her, or its gross income, as defined under paragraph (B)(2), (3), or (5) of this appendix, as applicable, is less than $150,000 for the last full (12 months) taxable year ending before the date the request is filed.

(b) If an organization exempt from income tax under Subchapter F of the Code is seeking a reduced user fee under paragraph (A)(3)(d) of this appendix, the organization must certify in its request that its gross receipts are less than $150,000 for the last full (12 months) taxable year ending before the date the request is filed.

(c) If a U.S. person is seeking a reduced user fee under paragraph (A)(3)(e) of this appendix, the U.S. person must certify in its request for an advance pricing agreement and renewal that its gross income, as defined under paragraph (B)(7) of this appendix, is at least $100,000,000 and less than $1,000,000,000 for the last full (12 months) taxable year ending before the date the request is filed.

(d) If a U.S. person is seeking a reduced user fee under paragraph (A)(3)(f) of this appendix, the U.S. person must certify in its request for an advance pricing agreement and renewal that its gross income, as defined under paragraph (B)(7) of this appendix, is less than $100,000,000 for the last full (12 months) taxable year ending before the date the request is filed.

(2) Gross income of U.S. citizens and resident alien individuals, domestic trusts, and domestic estates. For purposes of the reduced user fee provided in paragraph (A)(3)(a) of this appendix for U.S. citizens and resident alien individuals, domestic trusts, and domestic estates, ‘‘gross income’’ is equal to ‘‘total income’’ as reported on their last federal income tax return (as amended) filed for a full (12 months) taxable year ending before the date the request is filed, plus any interest income not subject to tax under § 103 (interest on state and local bonds) for that period. ‘‘Total income’’ is a line item on federal tax returns. For example, if the 1994 Form 1040, U.S. Individual Income Tax Return, is the most recent 12-month taxable year return filed by a U.S. citizen, ‘‘total income’’ on the Form 1040 is the amount entered on line 22.

In the case of a request for a letter ruling or closing agreement from a domestic estate or trust that, at the time the request is filed, has not filed a federal income tax return for a full taxable year, the reduced user fee in paragraph (A)(3)(a) of this appendix will apply if the decedent’s or (in the case of an individual grantor) the grantor’s total income as reported on the last federal income tax return filed for a full taxable year ending before the date of death or the date of the transfer, taking into account any additions required to be made to total income described in this paragraph (B)(2), is less than $150,000. In this case, the executor or administrator of the decedent’s estate or the grantor must provide the certification required under paragraph (B)(1) of this appendix.

(3) Gross income of nonresident alien individuals, foreign trusts, and foreign estates. For purposes of the reduced user fee provided in paragraph (A)(3)(b) of this appendix for nonresident alien individuals, foreign trusts, and foreign estates, ‘‘gross income’’ is equal to ‘‘total effectively connected income’’ as reported on their last federal income tax return (as amended) filed for a full (12 months) taxable year ending before the date the request is filed, plus any income for the period from United States or foreign sources that is not taxable by the United States, whether by reason of § 103, an income tax treaty, § 871(h) (regarding portfolio interest), or otherwise, plus the total amount of any fixed or determinable annual or periodical income from United States sources, the United States tax liability for which is satisfied by withholding at the source. ‘‘Total effectively connected income’’ is a line item on federal tax returns. For example, if the 1994 Form 1040NR, U.S. Nonresident Alien Income Tax Return, is the most recent 12-month taxable year return filed by a nonresident alien individual, ‘‘total effectively connected income’’ on the Form 1040NR is the amount entered on line 23.

In the case of a request for a letter ruling or closing agreement from a foreign estate or trust that, at the time the request is filed, has not filed a federal income tax return for a full taxable year, the reduced user fee in paragraph (A)(3)(b) of this appendix will apply if the decedent’s or (in the case of an individual grantor) the grantor’s total income or total effectively

connected income, as relevant, as reported on the last federal income tax return filed for a full taxable year ending before the date of death or the date of the transfer, taking into account any additions required to be made to total income or total effectively connected income described respectively in paragraph (B)(2) of this appendix or in this paragraph (B)(3), is less than $150,000. In this case, the executor or administrator of the decedent’s estate or the grantor must provide the certification required under paragraph (B)(1) of this appendix.

(4) Special rules for determining gross income of individuals, trusts, and estates. For purposes of paragraph (B)(2) and (3) of this appendix, the following rules apply for determining whether gross income is less than $150,000:

(a) In the case of a request from a married individual, the gross incomes (as defined in paragraph (B)(2) or (3) of this appendix, as applicable) of the applicant and the applicant’s spouse must be combined. This rule does not apply to an individual who is legally separated from his or her spouse if the spouses do not file a joint income tax return with each other; and

(b) If there are two or more applicants filing the request, the gross incomes (as defined in paragraph (B)(2) or (3) of this appendix, as applicable) of the applicants must be combined.

(5) Gross income of domestic partnerships and corporations . For purposes of the reduced user fee provided in paragraph (A)(3)(c) of this appendix for domestic partnerships and corporations, ‘‘gross income’’ is equal to ‘‘total income’’ as reported on their last federal income tax return (as amended) filed for a full (12 months) taxable year ending before the date the request is filed, plus ‘‘cost of goods sold’’ as reported on the same federal income tax return, plus any interest income not subject to tax under § 103 (interest on state and local bonds) for that period. If a domestic partnership or corporation is not subject to tax, ‘‘total income’’ and ‘‘cost of goods sold’’ are the amounts that the domestic partnership or corporation would have reported on the federal income tax return if the domestic partnership or corporation were subject to tax.

‘‘Cost of goods sold’’ and ‘‘total income’’ are line items on federal tax returns. For example, if the 1994 Form 1065, U.S. Partnership Return of Income, is the most recent 12-month taxable year return filed by a domestic partnership, ‘‘cost of goods sold’’ and ‘‘total income’’ on the Form 1065 are the amounts entered on lines 2 and 8, respectively, and if the 1994 Form 1120, U.S. Corporation Income Tax Return, is the most recent 12-month taxable year return filed by a domestic corporation, ‘‘cost of goods sold’’ and ‘‘total income’’ on the Form 1120 are the amounts entered on lines 2 and 11, respectively.

The following rules apply in determining whether gross income is less than $150,000:

(a) In the case of a request for a letter ruling or closing agreement from a domestic corporation, the gross income (as defined in this paragraph (B)(5)) of (i) all members of the applicant’s controlled group (as defined in § 1563(a)), and (ii) any related taxpayer that is involved in the transaction on which the letter ruling or closing agreement is requested, must be combined; and

(b) In the case of a request for a letter ruling or closing agreement from a domestic partnership, the gross income (as defined in this paragraph (B)(5)) of (i) the partnership, and (ii) any partner who owns, directly or indirectly, 50 percent or more of the capital interest or profits interest in the partnership, must be combined.

If, at the time the request is filed, a domestic partnership or corporation subject to tax has not filed a federal income tax return for a full taxable year, the reduced user fee in paragraph (A)(3)(c) of this appendix will apply if, in the aggregate, the partners’ or the shareholders’ gross income (as defined in paragraph (B)(2), (3), or (5) of this appendix, as applicable) is less than $150,000 for the last full taxable year ending before the date the request is filed. In this case, the partners or the shareholders must provide the certification required under paragraph (B)(1) of this appendix.

(6) Gross receipts of an exempt organization. For purposes of the reduced user fee provided in paragraph (A)(3)(d) of this appendix for organizations exempt from income tax under ‘‘Subchapter F-Exempt Organizations’’ of the Code, ‘‘gross receipts’’ is the amount of gross receipts for the last full (12 months) taxable year ending before the date the request for a letter ruling or closing agreement is filed. If there are two or more organizations exempt from income tax under Subchapter F filing the request, the gross receipts of the applicants must be combined in determining whether gross receipts are less than $150,000.

(7) Gross income of U.S. persons. For purposes of the reduced user fee provided in paragraph (A)(3)(e) or (f) of this appendix for U.S. persons requesting advance pricing agreements and renewals, ‘‘gross income’’ is equal to ‘‘total income’’ as reported on their last federal income tax return (as amended) filed for a full (12 months) taxable year ending before the date the request is filed, plus ‘‘cost of goods sold’’ as reported on the same federal income tax return, plus any interest income not subject to tax under § 103 (interest on state and local bonds) for that period. Gross income (as defined in this paragraph (B)(7)) of all U.S. members of the controlled group must be combined in determining whether gross income is: (a) at least $100,000,000 and less than $1,000,000,000 for purposes of the reduced user fee provided in paragraph (A)(3)(e) of this appendix; and (b) less than $100,000,000 for purposes of the reduced user fee provided in paragraph (A)(3)(f) of this appendix.

APPENDIX B

SAMPLE FORMAT FOR A LETTER RULING REQUEST

INSTRUCTIONS

To assist you in preparing a letter ruling request, the Service is providing this sample format. You are not required to use this sample format. If your request is not identical or similar to the sample format, the different format will not defer consideration of your request.

( Insert the date of request )

Internal Revenue Service Associate Chief Counsel ( Insert one of the following: Domestic, Employee Benefits and Exempt Organizations, Enforcement Litigation, or International ) Attn: CC:DOM:CORP:T P.O. Box 7604 Ben Franklin Station Washington, DC 20044

Dear Sir or Madam:

( Insert the name of the taxpayer ) requests a ruling on the proper treatment of ( insert the subject matter of the letter ruling request ) under section ( insert the number ) of the Internal Revenue Code.

[If the taxpayer is requesting expeditious handling, a statement to that effect must be attached to, or contained in, the letter ruling request. The statement must explain the need for expeditious handling. See section 8.02(4) of Rev. Proc. 96–1, 1996–1 I.R.B. 8. Hereafter, all references are to Rev. Proc. 96–1 unless otherwise noted.]

A. STATEMENT OF FACTS

Taxpayer Information

[Provide the statements required by sections 8.01(1)(a), (b), and (c).]

Description of Taxpayer’s Business Operations

[Provide the statement required by section 8.01(1)(d).]

Facts Relating to Transaction

[The ruling request must contain a complete statement of the facts relating to the transaction that is the subject of the letter ruling request. This statement must include a detailed description of the transaction, including material facts in any accompanying documents, and the business reasons for the transaction. See sections 8.01(1)(e), 8.01(1)(f), and 8.01(2).]

B. RULING REQUESTED

[The ruling request should contain a concise statement of the ruling requested by the taxpayer. It is preferred that the language of the requested ruling be exactly the same that the taxpayer wishes to receive.]

C. STATEMENT OF LAW

[The ruling request must contain a statement of the law in support of the taxpayer’s views or conclusion and identify any pending legislation that may affect the proposed transaction. The taxpayer also is encouraged to identify and discuss any authorities believed to be contrary to the position advanced in the ruling request. See sections 8.01(6), 8.01(7), and 8.01(8).]

D. ANALYSIS

[The ruling request must contain a discussion of the facts and an analysis of the law. The taxpayer also is encouraged to identify and discuss any authorities believed to be contrary to the position advanced in the ruling request. See sections 8.01(3), 8.01(6), 8.01(7), and 8.01(8).]

E. CONCLUSION

[The ruling request should contain a statement of the taxpayer’s conclusion on the ruling requested.]

F. PROCEDURAL MATTERS

Revenue Procedure 96–1 Statements

a. [Provide the statement required by section 8.01(4) regarding whether the same issue in the letter ruling request is in an earlier return of the taxpayer or in a return for any year of a related taxpayer.]

b. [Provide the statement required by section 8.01(5)(a) regarding whether the Service previously ruled on the same or similar issue for the taxpayer, a related taxpayer, or a predecessor.]

c. [Provide the statement required by section 8.01(5)(b) regarding whether the taxpayer, a related taxpayer, a predecessor, or any representatives previously submitted a request involving the same or similar issue but withdrew the request before a letter ruling or determination letter was issued.]

d. [Provide the statement required by section 8.01(5)(c) regarding whether the taxpayer, a related taxpayer, or a predecessor previously submitted a request involving the same or a similar issue that is currently pending with the Service.]

e. [Provide the statement required by section 8.01(5)(d) regarding whether, at the same time as this request, the taxpayer or a related taxpayer is presently submitting another request involving the same or similar issue to the Service.]

f. [Provide the statement required by section 8.01(6) regarding whether the law in connection with the letter ruling request is uncertain and whether the issue is adequately addressed by relevant authorities.]

g. [If the taxpayer determines that there are no contrary authorities, a statement to that effect would be helpful. See section 8.01(7).]

h. [If the taxpayer wants to have a conference on the issues involved in the letter ruling request, the ruling request should contain a statement to that effect. See section 8.02(6).]

i. [If the taxpayer is requesting a copy of the letter ruling to be sent by facsimile (fax) transmission, the ruling request should contain a statement to that effect. This statement must also contain a waiver of any disclosure violations resulting from the fax transmission. See section 8.02(5).]

j. [If the taxpayer is requesting separate letter rulings on multiple issues, the letter ruling request should contain a statement to that effect. See section 8.02(1).]

Administrative

a. [The ruling request should state: ‘‘The deletions statement and checklist required by Rev. Proc. 96–1 are enclosed.’’ See sections 8.01(9) and 8.01(16).]

b. [The ruling request should state: ‘‘The required user fee of $( Insert the amount of the fee ) is enclosed.’’ See section 14 and Appendix A.]

c. [If the taxpayer’s authorized representative is to sign the letter ruling request or is to appear before the Service in connection with the request, the ruling request should state: ‘‘A Power of Attorney is enclosed.’’ See sections 8.01(11), 8.01(12), and 8.02(2).]

Very truly yours,

( Insert the name of the taxpayer or the taxpayer’s authorized representative )

By:

Signature Date

Typed or printed name of person signing request

DECLARATION : [See section 8.01(13).]

Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and to the best of my knowledge and belief, the facts presented in support of the requested letter ruling are true, correct, and complete.

( Insert the name of the taxpayer )

By:

Signature Title Date

Typed or printed name of person signing declaration

[If the taxpayer is a corporation that is a member of an affiliated group filing consolidated returns, the above declaration must also be signed and dated by an officer of the common parent of the group. See section 8.01(13).]

APPENDIX C

CHECKLIST IS YOUR LETTER RULING REQUEST COMPLETE?

INSTRUCTIONS

The Service will be able to respond more quickly to your letter ruling request if it is carefully prepared and complete. To ensure that your request is in order, use this checklist. Complete the five items of information requested before the checklist. Answer each question by circling ‘‘Yes,’’ ‘‘No,’’ or ‘‘N/A.’’ When a question contains a place for a page number, insert the page number (or numbers) of the request that gives the information called for by a yes answer to a question. Sign and date the checklist (as taxpayer or authorized representative) and place it on top of your request.

If you are an authorized representative submitting a request for a taxpayer, you must include a completed checklist with the request, or the request will either be returned to you or substantive consideration of it will be deferred until a completed checklist is submitted. If you are a taxpayer preparing your own request without professional assistance, an incomplete checklist will not either cause the return of your request or defer substantive consideration of your request. However, you should still complete as much of the checklist as possible and submit it with your request.

TAXPAYER’S NAME

TAXPAYER’S I.D. NO.

DISTRICT HAVING AUDIT JURISDICTION

ATTORNEY/P.O.A.

PRIMARY CODE SECTION

CIRCLE ONE ITEM

Yes No 1. Does your request involve an issue under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), or the Associate Chief Counsel (International)? See section 3 of Rev. Proc. 96– 1, 1996–1 I.R.B. 14. For issues under the jurisdiction of other offices, see section 4 of Rev. Proc. 96–1. (Hereafter, all references are to Rev. Proc. 96–1 unless otherwise noted.)

Yes No 2. Have you read Rev. Proc. 96–3, 1996–1 I.R.B. 82, and Rev. Proc. 96–7, 1996–1 I.R.B. 185, to see if part or all of the request involves a matter on which letter rulings are not issued or are ordinarily not issued?

Yes No N/A 3. If your request involves a matter on which letter rulings are not ordinarily issued, have you given compelling reasons to justify the issuance of a letter ruling? Before preparing your request, you may want to call the branch in the Office of the Associate Chief Counsel (Domestic), the Office of the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Office of the Associate Chief Counsel (Enforcement Litigation), or the Office of the Associate Chief Counsel (International) responsible for substantive interpretations of the principal Internal Revenue Code section on which you are seeking a letter ruling to discuss the likelihood of an exception. For matters under the jurisdiction of—

(a) the Office of Associate Chief Counsel (Domestic) and the Office of Associate Chief Counsel (Employee Benefits and Exempt Organizations), the appropriate branch to call may be obtained by calling (202) 622-7560 (not a toll-free call);

(b) the Office of the Associate Chief Counsel (International), the appropriate branch to call may be obtained by calling (202) 622-3800 (not a toll-free call); or

(c) the Office of the Associate Chief Counsel (Enforcement Litigation), the appropriate branch to call may be obtained by calling (202) 622-3600 (not a toll-free call).

Yes No N/A Page

If the request deals with a completed transaction, have you filed the return for the year in which the transaction was completed? See sections 5.01, 5.05, 5.06, 5.07, 5.08, and 5.09.

Yes No 5. Are you requesting a letter ruling on a hypothetical situation or question? See section 7.02.

Yes No 6. Are you requesting a letter ruling on alternative plans of a proposed transaction? See section 7.02.

Yes No 7. Are you requesting the letter ruling for only part of an integrated transaction? See sections 7.03 and 8.01(1).

Yes No 8. Are you requesting the letter ruling for a business, trade, industrial association, or similar group concerning the application of tax law to its members? See section 5.11.

Yes No 9. Are you requesting the letter ruling for a foreign government or its political subdivision? See section 5.12. Yes No 10. Have you included a complete statement of all the facts relevant to the transaction? See section Pages 8.01(1).

Yes No N/A 11. Have you submitted with the request true copies of all wills, deeds, and other documents relevant to the transaction, and labelled and attached them in alphabetical sequence? See section 8.01(2).

Yes No N/A 12. Have you submitted with the request certified English translations and a copy of all applicable foreign laws? See section 8.01(2).

Yes No Pages

Have you included, rather than merely incorporated by reference, all material facts from the documents in the request? Are they accompanied by an analysis of their bearing on the issues that specifies the document provisions that apply? See section 8.01(3).

Yes No Page

Yes No 14. Have you included the required statement regarding whether the same issue in the letter ruling request Page is in an earlier return of the taxpayer or in a return for any year of a related taxpayer? See section 8.01(4).

Yes No 15. Have you included the required statement regarding whether the Service previously ruled on the same Page or similar issue for the taxpayer, a related taxpayer, or a predecessor? See section 8.01(5)(a).

Yes No Page

Yes No Pages

Yes No Page

Have you included the required statement regarding whether the Service previously ruled on the same or similar issue for the taxpayer, a related taxpayer, or a predecessor? See section 8.01(5)(a).
Have you included the required statement regarding whether the taxpayer, a related taxpayer, a predecessor, or any representatives previously submitted a request involving the same or similar issue but withdrew the request before the letter ruling or determination letter was issued? See section 8.01(5)(b).
Have you included the required statement regarding whether the taxpayer, a related taxpayer, or a predecessor previously submitted a request involving the same or similar issue that is currently pending with the Service? See section 8.01(5)(c).
Have you included the required statement regarding whether, at the same time as this request, the taxpayer or a related taxpayer is presently submitting another request involving the same or similar issue to the Service? See section 8.01(5)(d).
Have you included the required statement of relevant authorities in support of your views? See section 8.01(6).

Yes No 20. Have you included the required statement regarding whether the law in connection with the request is Page uncertain and whether the issue is adequately addressed by relevant authorities? See section 8.01(6).

Yes No 21. Does your request discuss the implications of any legislation, tax treaties, court decisions, regulations, Pages notices, revenue rulings, or revenue procedures that you determined to be contrary to the position

Yes No N/A Page

Does your request discuss the implications of any legislation, tax treaties, court decisions, regulations, notices, revenue rulings, or revenue procedures that you determined to be contrary to the position advanced? See section 8.01(7), which states that taxpayers are encouraged to inform the Service of such authorities.
If you determined that there are no contrary authorities, have you included a statement to this effect in your request? See section 8.01(7).
Have you included in your request a statement identifying any pending legislation that may affect the proposed transaction? See section 8.01(8).

Yes No 24. Is the request accompanied by the deletions statement required by § 6110? See section 8.01(9).

Yes No Page

Have you (or your authorized representative) signed and dated the request? See section 8.01(10).

Yes No N/A 26. If the request is signed by your representative or if your representative will appear before the Service in connection with the request, is the request accompanied by a properly prepared and signed power of attorney with the signatory’s name typed or printed? See section 8.01(12). Yes No 27. Have you included, signed, and dated the penalties of perjury statement in the form required by Page section 8.01(13)?

Yes No N/A 28. Are you submitting your request in duplicate if necessary? See section 8.01(14).

Yes No N/A Pages

If you are requesting separate letter rulings on different issues involving one factual situation, have you included a statement to that effect in each request? See section 8.02(1).

Yes No N/A 30. If you want copies of the letter ruling sent to more than one representative, does the power of attorney contain a statement to that effect? See section 8.02(2)(a).

Yes No N/A 31. If you want the original of the letter ruling to be sent to a representative, does the power of attorney contain a statement to that effect? See section 8.02(2)(b).

Yes No N/A 32. If you do not want a copy of the letter ruling to be sent to any representative, does the power of attorney contain a statement to that effect? See section 8.02(2)(c). Yes No N/A 33. If you are making a two-part letter ruling request, have you included a summary statement of the facts you believe to be controlling? See section 8.02(3).

Yes No N/A 34. If you want your letter ruling request to be processed ahead of the regular order or by a specific date, Page have you requested expeditious handling in the manner required by section 8.02(4) and stated a

compelling need for such action in the request? Yes No N/A 35. If you are requesting a copy of the letter ruling to be sent by facsimile (fax) transmission, have you Page included a statement containing a waiver of any disclosure violations resulting from the fax transmission?

Yes No N/A Page

Yes No N/A 35. If you are requesting a copy of the letter ruling to be sent by facsimile (fax) transmission, have you Page included a statement containing a waiver of any disclosure violations resulting from the fax transmission?

See section 8.02(5). Yes No N/A 36. If you want to have a conference on the issues involved in the request, have you included a request Page for conference in the letter ruling request? See section 8.02(6).

Yes No N/A 36. If you want to have a conference on the issues involved in the request, have you included a request Page for conference in the letter ruling request? See section 8.02(6).

Yes No 37. Have you included the correct user fee with the request and made your check or money order payable to the Internal Revenue Service? See section 14 and Appendix A to determine the correct amount. Yes No N/A 38. If you qualify for the reduced user fee when gross income or gross receipts, as applicable, is less than Page $150,000, have you included the required certification? See paragraphs (A)(3) and (B)(1) of Appendix A.

Yes No N/A 38. If you qualify for the reduced user fee when gross income or gross receipts, as applicable, is less than Page $150,000, have you included the required certification? See paragraphs (A)(3) and (B)(1) of Appendix A.

Yes No N/A 39. If you qualify for the reduced user fee for substantially identical letter rulings, have you included the Page information required by Rev. Proc. 92–90, 1992–2 C.B. 501? See paragraph (A)(4)(a) of Appendix A.

Yes No N/A 40. If you qualify for the reduced user fee for a § 301.9100–1 request to extend the time for filing an Page identical accounting method change on a single Form 3115, have you included the information required by

Rev. Proc. 92–90? See paragraph (A)(4)(c) of Appendix A. Yes No N/A 41. If your request is covered by any of the guideline revenue procedures, safe harbor revenue procedures, or other special requirements listed in section 9, have you complied with all of the requirements of the applicable revenue procedure? Rev. Proc. List other applicable revenue procedures, including checklists, used or relied upon in the preparation of this letter ruling request (Cumulative Bulletin citation not required).

Yes No N/A 42. If you are requesting relief under § 7805(b) (regarding retroactive effect), have you complied with all Page of the requirements in section 11.11?

Yes No 43. Have you addressed your request to the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), or the Associate Chief Counsel (International), as appropriate, at:

Internal Revenue Service Attn: CC:DOM:CORP:T P.O. Box 7604 Ben Franklin Station Washington, DC 20044? The package should be marked: RULING REQUEST SUBMISSION. Improperly addressed requests may be delayed (sometimes for over a week) in reaching CC:DOM:CORP:T for initial processing.

Signature Title or Authority Date

Typed or printed name of person signing checklist

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement, determination of correct tax liability.

Rev. Proc. 96–2

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