SECTION 16. WHAT

SIGNIFICANT CHANGES HAVE BEEN MADE TO REV. PROC. 96–1?

Assistant Chief Counsel ( ) (Complete by using whichever of the following designations applies.)

(Corporate) (Financial Institutions and Products) (Income Tax and Accounting) (Passthroughs and Special Industries)

Assistant Chief Counsel (Employee Benefits & Exempt Organizations)

Assistant Chief Counsel (General Litigation)

Assistant Chief Counsel (International)

Chief, Examination Division,

District Office (Add name of district office handling the request.)

.01 This revenue procedure has been revised to provide a separate section for the procedures applicable to conferences in the national office. Accordingly, sections 11 through 17 of Rev. Proc. 96–1 are redesignated as sections 12 through 18 in this revenue procedure and the conference procedures in sections 10.08 through 10.15 of Rev. Proc. 96–1 are provided in new section 11. These procedures are the same as in Rev. Proc. 96–1.

. 02 This revenue procedure also has been expanded to include the user fee requirements in Rev. Proc. 92–90, 1992–2 C.B. 501, applicable to substantially identical letter ruling requests and to identical accounting method change requests. Accordingly, sections 15.07 through 15.10 are redesignated as sections 15.08 through 15.11, the user fee requirements are provided in new section 15.07, and the procedures for issuing the letter ruling are provided in new section 10.10. These requirements and procedures are the same as in Rev. Proc. 92–90, except that a listing of the taxpayer identification number, and amount of user fee submitted, for each taxpayer or entity is also required.

.03 Sections 5.02 and 8.04(1)(b) are amended to conform to T.D. 8680, which provides temporary regulations relating to extensions of time for making certain elections under the Code.

.04 As a result of the final check-the-box entity classification regulations (T.D. 8697), section 5.01(3) is deleted.

.05 Sections 5.09 and 6.04 are amended to provide that requests for a determination of employment status (Form SS–8) from taxpayers (other than federal agencies and instrumentalities) are to be submitted to the appropriate Service office listed on the current Form SS–8 (Rev. July 1996), rather than to the district office where the taxpayer resides.

.06 Section 5.14 is expanded to include the issuance of published guidance other than a regulation and, therefore, a letter ruling will not be issued if the letter ruling request presents an issue that cannot be readily resolved before a regulation or any other published guidance is issued.

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