SECTION 5. MAY TECHNICAL

ADVICE BE REQUESTED FOR A § 301.9100–1 REQUEST MADE DURING THE COURSE OF AN EXAMINATION?

Section 301.9100–1 request is a letter ruling request

.01 A request for an extension of time for making an election or other application for relief under § 301.9100–1 of the Procedure and Administration Regulations is a letter ruling request even if the request is submitted after the examination of the taxpayer’s return has begun or after the issues in the return are being considered by an appeals office. Therefore, a § 301.9100–1 request should be submitted pursuant to Rev. Proc. 96–1 (including the payment of the applicable user fee listed in Appendix A of Rev. Proc. 96–1). See section 5.02 of Rev. Proc. 96–1.

Statute of limitations .02 The running of any applicable period of limitations is not suspended for the period during which a § 301.9100–1 request has been filed. If the period of limitations on assessment under § 6501(a) for the year for which a timely filed election would have been made or for any affected succeeding year will expire before receipt of a § 301.9100–1 letter ruling, the Service ordinarily will not issue a § 301.9100–1 ruling. See section 5.02(2) of Rev. Proc. 92–85, 1992–2 C.B. 490, as modified by Rev. Proc. 96–1, and Rev. Proc. 93–28, 1993–2 C.B. 344. Therefore, the taxpayer must secure a consent under § 6501(c)(4) to extend the period of limitations on assessment. Note that the filing of a claim for refund under § 6511 does not extend the period of limitations on assessment. If § 301.9100–1 relief is granted, the Service may require the taxpayer to consent to an extension of the period of limitations on assessment. See section 8.02 of Rev. Proc. 92–85.

Address to send a § 301.9100–1 request

If return is being examined, taxpayer must notify the national office and the national office will notify the district or appeals office