SECTION 7. WHO IS

RESPONSIBLE FOR REQUESTING TECHNICAL ADVICE?

Key district director or chief, appeals office determines whether to request technical advice

.03 Requests made under § 301.9100–1T, pursuant to Rev. Proc. 97–4, together with the appropriate user fee, must be submitted to the Internal Revenue Service by the taxpayer and addressed as follows:

Requests involving employee plans matters:

Internal Revenue Service Assistant Commissioner (EP/EO)

Attn: CP:E:EP:T P.O. Box 14073 Ben Franklin Station Washington, D.C. 20044

Requests involving exempt organization matters:

Internal Revenue Service Assistant Commissioner (EP/EO)

Attn: CP:E:EO P.O. Box 120 Ben Franklin Station Washington, D.C. 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 Ave., N.W., Washington, DC. No receipt will be given at the drop box. See Rev. Proc. 97–8 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 key district office or the issues in the return are being 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 6.04 of Rev. Proc. 97–4. The national office will notify the appropriate key district director, chief appeals office, or government counsel considering the return that a request for § 301.9100–1T relief has been submitted to the national office. The EP/EO specialist, appeals officer or government counsel is not authorized to deny consideration of a request for § 301.9100–1T relief. The letter ruling will be mailed to the taxpayer and a copy will be sent to the appropriate key district director, chief, appeals office, or government counsel.

.01 The key district director or chief, appeals office, determines whether to request technical advice on any issue being considered. Each request must be submitted through proper channels and signed by a person who is authorized to sign for the key district director or chief, appeals office. The mandatory technical advice described in section 4.04(3) of this revenue procedure, for cases concerning amendments to defined contribution plans in connection with a waiver of the minimum funding standard and a request for a determination letter, is treated as if it had been a request for technical advice submitted by the key district director. See section 16 of Rev. Proc. 97–6 and section 3.04 of Rev. Proc. 94–41 for the procedural rules applicable to this particular mandatory technical advice.

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Taxpayer may ask that issue be referred for technical advice