SECTION 5. MAY TECHNICAL

ADVICE BE REQUESTED FOR A § 301.9100–1T REQUEST MADE DURING THE COURSE OF AN EXAMINATION?

A § 301.9100–1T request is a letter ruling request

.01 A request for an extension of time for making an election or other application for relief under § 301.9100–1T of the temporary Procedure and Administration Regulations is a letter ruling request even if the request is submitted after the examination of the taxpayer’s return has begun or after the issues in the return are being considered by an appeals office or a federal court. Therefore, a § 301.9100–1T request should be submitted pursuant to Rev. Proc. 97–1 (including the payment of the applicable user fee listed in Appendix A of Rev. Proc. 97–1). See section 5.02 of Rev. Proc. 97–1.

Statute of limitations .02 The running of any applicable period of limitations is not suspended for the period during which a § 301.9100–1T request has been filed. See § 301.9100–3T(d)(2). If the period of limitations on assessment under § 6501(a) for the taxable year in which an election should have been made or any taxable year that would have been affected by the election had it been timely made will expire before receipt of a § 301.9100–1T letter ruling, the Service ordinarily will not issue a § 301.9100–1T ruling. See § 301.9100–3T(c)(1)(ii). Therefore, the taxpayer must secure a consent under § 6501(c)(4) to extend the period of limitations on assessment. Note that the filing of a claim for refund under § 6511 does not extend the period of limitations on assessment. If § 301.9100–1T relief is granted, the Service may require the taxpayer to consent to an extension of the period of limitations on assessment. See § 301.9100–3T(d)(2).

Address to send a § 301.9100–1T request

If the return is being examined or considered by an appeals office or a federal court, the taxpayer must notify the national office and the national office will notify the district director, appeals officer, or government counsel

.03 Pursuant to section 8.03(1) of Rev. Proc. 97–1, a § 301.9100–1T request, together with the appropriate user fee, must be submitted by the taxpayer to the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), or the Associate Chief Counsel (International), as appropriate, at the following address:

Internal Revenue Service Attn: CC:DOM:CORP:T P.O. Box 7604 Ben Franklin Station Washington, DC 20044

The package should be marked: RULING REQUEST SUBMISSION. A § 301.9100–1T request may also be hand delivered to the drop box at the 12th Street entrance of 1111 Constitution Avenue, N.W., Washington, DC. No receipt will be given at the drop box. See Appendix A of Rev. Proc. 97–1 for the appropriate user fee.

.04 If the taxpayer’s return for the taxable year in which an election should have been made or any taxable year that would have been affected by the election had it been timely made is being examined by a district office or considered by an appeals office or a federal court, the taxpayer must notify the national office. See § 301.9100–3T(e)(4)(i) and section 5.02(3) of Rev. Proc. 97–1. The national office will notify the appropriate district director, appeals officer, or government counsel that a § 301.9100–1T request has been submitted to the national office. The examining officer, appeals officer, or government counsel is not authorized to deny consideration of a § 301.9100–1T request. The letter ruling will be mailed to the taxpayer and a copy will be sent to the appropriate district director, appeals officer, or government counsel.

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