SECTION 6. WHO IS

RESPONSIBLE FOR REQUESTING TECHNICAL ADVICE?

District director or chief, appeals office, determines whether technical advice should be requested

Taxpayer may ask that issue be referred for technical advice

.03 A § 301.9100–1 request, together with the appropriate user fee, must be submitted by the taxpayer 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 the following address:

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. A § 301.9100–1 request may also be hand delivered to the drop box at the 12th Street entrance of 1111 Constitution Avenue, N.W., Washington, DC. No receipt will be given at the drop box. See Appendix A of Rev. Proc. 96–1 for the appropriate user fee.

.04 If the taxpayer’s return covering the issue presented in the § 301.9100–1 request is being examined by a district office or the issues in the return are being considered by an appeals office, the taxpayer must notify the national office. See sections 5.02(1) and (3) of Rev. Proc. 96–1. The national office will notify the appropriate district office or appeals office that a § 301.9100–1 request has been submitted to the national office. The examining officer or appeals officer is not authorized to deny consideration of a § 301.9100–1 request. The letter ruling will be mailed to the taxpayer and a copy will be sent to the appropriate district office or appeals office.

.01 The district director or chief, appeals office, determines whether to request technical advice on any issue being considered. Each request must be submitted through channels and signed by a person who is authorized to sign for the district director or chief, appeals office.

.02 While a case is under the jurisdiction of a district director or chief, appeals office, a taxpayer may request in writing or orally to the examining officer or appeals officer that an issue be referred to the national office for technical advice.

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