SECTION 7. MAILING ADDRESS FOR

REQUESTING LETTER RULINGS, DETERMINATION LETTERS, ETC.

.01 Matters handled by the Head- quarters Office of the Service . Requests should either be mailed to the appropriate address set forth in this section 7.01, or hand delivered to the drop box at the 12th Street entrance of 1111 Constitution Avenue, N.W., Washington, D.C. No dated receipt will be given at the drop box.

(1) Employee plans letter rulings under Rev. Proc. 78–37, 79–61, 79–62, 87–50, 90–49, 94–41, 94–42 or 96–4: Internal Revenue Service Attention: CP:E:EP P.O. Box 14073, Ben Franklin

Station Washington, D.C. 20044 (2) Employee plans opinion letters, advisory letters, or notification letters (that is, notification letters with respect to mass submitters’ regional prototype plans) under Rev. Proc. 89–9, 89–13 or 96–4:

Internal Revenue Service Attention: CP:E:EP P.O. Box 14073, Ben Franklin

Station Washington, D.C. 20044 (3) Employee plans compliance statements under Rev. Proc. 94–62:

Internal Revenue Service Attention: CP:E:EP:VCR P.O. Box 14073 Ben Franklin Station Washington, D.C. 20044 (4) Employee plans correction state- ments under Rev. Proc. 95–24:

Internal Revenue Service Attention: CP:E:EP:TVC P.O. Box 14073 Ben Franklin Station Washington, D.C. 20044 (5) Employee plans administrative scrutiny determinations under Rev. Proc. 93–41:

Internal Revenue Service Attention: CP:E:EP

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ADMINISTRATIVE SCRUTINY P.O. Box 14073 Ben Franklin Station Washington, D.C. 20044 (6) Exempt organizations letter rulings:

Internal Revenue Service Attention: CP:E:EO P.O. Box 120, Ben Franklin

Station Washington, D.C. 20044 .02 Matters handled by key district offices. A request for a determination letter submitted pursuant to Rev. Proc. 92–24 or 96–6, a request for a notification letter submitted pursuant to Rev. Proc. 89–13 (other than with respect to a mass submitter’s regional prototype plan), a request for an advisory letter with respect to a volume submitter specimen plan, or an application for recognition of exemption submitted pursuant to Rev. Proc. 90–27 should be sent to the following address:

EMPLOYEE PLANS APPLICATIONS

If entity is in: Send request for determination letter, notification letter, or advisory letter to this address:

Connecticut, Maine, Massachusetts, New Hampshire, New York, Rhode Island, Vermont

Delaware, District of Columbia, Maryland, New Jersey, Pennsylvania, Virginia, any U.S. possession or foreign country

Indiana, Kentucky, Michigan, Ohio, West Virginia

Arizona, Colorado, Kansas, Oklahoma, New Mexico, Texas, Utah, Wyoming

Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee

Alaska, California, Hawaii, Idaho, Nevada, Oregon, Washington

Illinois, Iowa, Minnesota, Missouri, Montana, Nebraska, North Dakota, South Dakota, Wisconsin

Internal Revenue Service EP/EO Division P.O. Box 1680, GPO Brooklyn, NY 11202

Internal Revenue Service EP/EO Division P.O. Box 17288 Baltimore, MD 21203

Internal Revenue Service P.O. Box 192 Covington, KY 41012-0192

Internal Revenue Service EP/EO Division Mail Code 4950 DAL 1100 Commerce Street Dallas, TX 75242

Internal Revenue Service EP/EO Division P.O. Box 941 Atlanta, GA 30370

Internal Revenue Service EP Application EP/EO Division McCaslin Industrial Park 2 Cupania Circle Monterey Park, CA 91755-7406

Internal Revenue Service EP/EO Division 230 S. Dearborn DPN 20-6 Chicago, IL 60604

EXEMPT ORGANIZATIONS APPLICATIONS

If entity is in: Send request for determination letter to this address:

Connecticut, Maine, Massachusetts, New Hampshire, New York, Rhode Island, Vermont

Delaware, District of Columbia, Maryland, New Jersey, Pennsylvania, Virginia, any U.S. possession or foreign country

Indiana, Kentucky, Michigan, Ohio, West Virginia

Arizona, Colorado, Kansas, Oklahoma, New Mexico, Texas, Utah, Wyoming

Internal Revenue Service EP/EO Division P.O. Box 1680, GPO Brooklyn, NY 11202

Internal Revenue Service EP/EO Division P.O. Box 17010 Baltimore, MD 21203

Internal Revenue Service P.O. Box 192 Covington, KY 41012-0192

Internal Revenue Service EP/EO Division Mail Code 4950 DAL 1100 Commerce Street Dallas, TX 75242

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Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee

Alaska, California, Hawaii, Idaho, Nevada, Oregon, Washington

Internal Revenue Service EP/EO Division P.O. Box 941 Atlanta, GA 30370

Internal Revenue Service EO Application EP/EO Division McCaslin Industrial Park 2 Cupania Circle Monterey Park, CA 91755-7406

Illinois, Iowa, Minnesota, Internal Revenue Service Missouri, Montana, Nebraska, EP/EO Division North Dakota, South Dakota, 230 S. Dearborn DPN 20-5 Wisconsin Chicago, IL 60604

NOTE: The preceding list does not reflect the reorganization of districts and regions pursuant to Treasury Order 150–01, 1995–44 I.R.B. 23, dated September 28, 1995. Previously, on January 28, 1995, the Commissioner of Internal Revenue announced that the Service will centralize its employee plans and exempt organizations determination letter program in Cincinnati, Ohio. The centralization will be phased in, one key district at a time, beginning in 1996. Announcement 95–51, 1995–25 I.R.B. 132, states that the Service will notify the public in advance of the phase in of each key district office. Until such notice is given, employers and organizations should continue to submit their requests for determination letters to the key district offices designated above.