SECTION 6. MAY TECHNICAL

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

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

.01 Except with regard to exemption application matters involving §§ 505(c) and 508, requests 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 made after the examination of the taxpayer’s return has begun or made after the issues in the return are being considered by an appeals office or a federal court are letter ruling requests. Therefore, § 301.9100–1T requests should be submitted pursuant to Rev. Proc. 97–4, page 96, this Bulletin, and require payment of the applicable user fee listed in section 6 of Rev. Proc. 97–8.

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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 an 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 protective 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 for assessment. See § 301.9100–3T(d)(2).

Address to send a § 301.9001–1T request

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