Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 11. ADDRESS FOR
Internal Revenue Bulletin 1997-1 · 2026-10-03 edition · updated 2026-10-04 · United States
SUBMISSION
.01 Taxpayers not under examination or before an appeals office. All requests
for letter rulings submitted under section 4.01 of this revenue procedure (including the applicable user fee) should be sent to the Associate Chief Counsel (Domestic) at the same address provided in section 8.03(1) of Rev. Proc. 97–1.
.02 Taxpayers under examination or before appeals office. All requests for letter rulings submitted under section 4.02 of this revenue procedure (including the applicable user fee) should be sent to the examining or appeals officer, who must forward the request to the national office using the same address provided in section 8.03 of Rev. Proc. 97–2.
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