SECTION 9. WHAT ARE THE

GENERAL INSTRUCTIONS FOR REQUESTING LETTER RULINGS AND DETERMINATION LETTERS?

.05 Circumstances under which letters are not issued by the key district

director

.06 Requests involving returns already filed

.07 Attach a copy of determination letter to taxpayer’s return

.08 Review of determination letters

p. 105 .01 Ordinarily not in certain areas because of factual nature of the problem

.02 Not on alternative plans or hypothetical situations

.03 Ordinarily not on part of an integrated transaction

.04 Law requires letter ruling

.05 Issues under consideration by PBGC or DOL

.06 Cafeteria plans

.07 Determination letters

.08 Domicile in a foreign jurisdiction

p. 106 .01 In general

.02 Certain information required in all requests

(1) Complete statement of facts and other information

(2) Copies of all contracts, wills, deeds, agreements, instruments, plan

documents, and other documents

(3) Analysis of material facts

(4) Statement regarding whether same issue is in an earlier return

(5) Statement regarding whether same or similar issue was previously

ruled on or requested

(6) Statement of supporting authorities

(7) Statement of contrary authorities

(8) Statement identifying pending legislation

(9) Statement identifying information to be deleted from copy of letter

ruling or determination letter for public inspection

(10) Signature by taxpayer or authorized representative

(11) Authorized representatives

(12) Power of attorney and declaration of representative

(13) Penalties of perjury statement

(14) Applicable user fee

(15) Number of copies of request to be submitted

(16) Sample format for a letter ruling request

(17) Checklist for letter ruling requests

.03 Additional information required in certain circumstances

(1) To request separate letter rulings for multiple issues in a single

situation

(2) To designate recipient of original or copy of letter ruling or

determination letter

(3) To request expeditious handling

(4) To receive a letter ruling or submit a request for a letter ruling by

facsimile transmission

(5) To request a conference

.04 Address to send the request

(1) Requests for letter rulings

(2) Requests for information letters

(3) Requests for determination letters

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SECTION 10. WHAT SPECIFIC, ADDITIONAL PROCEDURES APPLY TO CERTAIN REQUESTS?