SECTION 4. REQUESTING A

LETTER RULING

.01 Taxpayers not under examination or before appeals office. A taxpayer requesting a letter ruling on the tax treatment of environmental cleanup costs may do so under this section 4.01 if no return for any transaction year is under examination or before an appeals office. Except as provided by this revenue procedure, a request under this section 4.01 must meet the requirements of Rev. Proc. 97–1 for a letter ruling request. In addition, if a taxpayer submits a letter ruling request covering a transaction year for which a return has already been filed, a copy of the letter ruling request must also be submitted to the district office having jurisdiction over the taxpayer’s return.

.02 Taxpayers under examination or before appeals office. A taxpayer requesting a letter ruling on the tax treatment of environmental cleanup costs incurred under a continuing transaction must do so under this section 4.02 if any transaction year is under examination or before an appeals office. Taxpayers may request a ruling under this section even if, at the time the request is submitted, the identical environmental cleanup issue—

(1) is being examined by a district director;

(2) is being considered by an appeals office;

(3) has been examined by the district director or considered by an appeals office and the statutory period of limitations has not expired for assessment or for filing a claim for refund or credit of tax; or

(4) has been examined by a district director or considered by an appeals office and no settlement or closing agreement covering the issue or liability has been entered into by a district director or by an appeals office.

Except as provided in this revenue procedure, a letter ruling request made under this subsection must meet the general requirements of Rev. Proc. 97–2 for a taxpayer-initiated request for technical advice. Once an environmental cleanup issue is identified, all requests

for letter rulings should be made at the earliest possible stage in any proceeding. The taxpayer must submit its request (and the applicable user fee) for each letter ruling under this section 4.02 to the district or appeals office having jurisdiction over its return. The district or appeals office will, in all cases, forward the original request, and any additional statements of the taxpayer and the district or appeals office, to the national office using Form 4463 (Request for Technical Advice), with the following statement typed or printed at the top of the form: ‘‘REQUESTED UNDER REV. PROC. 97–**.’’