SECTION 6. MAY TECHNICAL

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

Generally a § 301.9100–1 request is a letter ruling request

.01 Except with regard to exemption application matters involving §§ 505(c) and 508, requests for an extension of time for making an election or other application for relief under § 301.9100–1 of the Procedure and Administration Regulations made after the examination of the taxpayer’s return has begun or made after the issues in the return are being considered by an appeals office are letter ruling requests. Therefore, § 301.9100–1 requests should be submitted pursuant to Rev. Proc. 96–4 and require payment of the applicable user fee listed in section 6 of Rev. Proc. 96–8.

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 an 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. 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 protective 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 for assessment. See section 8.02 of Rev. Proc. 92–85.

Address to send a § 301.9001–1 request

.03 Requests made under § 301.9100–1, pursuant to Rev. Proc. 96–4, together with the appropriate user fee, must be submitted to the Internal Revenue Service by the taxpayer and addressed as follows:

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