SECTION 7. MAILING ADDRESS FOR REQUESTING LETTER RULINGS, DETERMINATION LETTERS, ETC.

.01 Matters handled by the National Office. Requests should either be mailed to the appropriate address set forth in this section 7.01, or hand delivered to the drop box at the 12th Street entrance of 1111 Constitution Avenue, N.W., Washington, D.C. No dated receipt will be given at the drop box.

(1) Employee plans letter rulings under Rev. Proc. 78–37, 79–61, 79–62, 87–50, 90–49, 94–41, 94–42 or 97–4 :

Internal Revenue Service Attention: CP:E:EP P.O. Box 14073 Ben Franklin Station Washington, D.C. 20044 (2) Employee plans opinion letters, advisory letters, or notification letters (that is, notification letters with respect to mass

submitters’ regional prototype plans) under Rev. Proc. 89–9, 89–13 or 97–4 : Internal Revenue Service Attention: CP:E:EP P.O. Box 14073 Ben Franklin Station Washington, D.C. 20044 (3) Employee plans compliance statements under Rev. Proc. 94–62:

Internal Revenue Service Attention: CP:E:EP:VCR P.O. Box 14073 Ben Franklin Station Washington, D.C. 20044 (4) Employee plans correction statements under Rev. Proc. 95–24:

Internal Revenue Service Attention: CP:E:EP:TVC P.O. Box 14073 Ben Franklin Station Washington, D.C. 20044 (5) Employee plans administrative scrutiny determinations under Rev. Proc. 93–41:

Internal Revenue Service Attention: CP:E:EP ADMINISTRATIVE SCRUTINY P.O. Box 14073 Ben Franklin Station Washington, D.C. 20044 (6) Exempt organizations letter rulings:

Internal Revenue Service Attention: CP:E:EO P.O. Box 120 Ben Franklin Station Washington, D.C. 20044 .02 Matters handled by key district offices. Except as noted below, letter requests and applications should be sent to the Internal Revenue Service Center in Covington, Kentucky, at the address shown below. This applies to requests for determination letters, regional prototype notification letters and volume submitter advisory letters on the qualified status of employee plans under §§ 401, 403(a), and 409, and the exempt status of any related trust under § 501; applications for recognition of tax exemption on Form 1023 and Form 1024; and other letter applications for recognition of qualification or exemption. The address is:

Internal Revenue Service P.O. Box 192 Covington, KY 41012–0192 All other such requests or applications should be sent to the following address:

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If entity is in:

EMPLOYEE PLANS APPLICATIONS

Send request for determination letter, notification letter, or advisory letter to this address:

Connecticut, Maine, Massachusetts, New Hampshire, New York, Rhode Island, Vermont

Alaska, California, Hawaii, Idaho, Nevada, Oregon, Washington

Internal Revenue Service EP/EO Division P.O. Box 1680, GPO Brooklyn, NY 11202

Internal Revenue Service EP Application EP/EO Division McCaslin Industrial Park 2 Cupania Circle Monterey Park, CA 91755–7406

EXEMPT ORGANIZATIONS APPLICATIONS If entity is in: Send request for determination letter to this address:

Connecticut, Maine, Massachusetts, New Hampshire, New York, Rhode Island, Vermont

Alaska, California, Hawaii, Idaho, Nevada, Oregon, Washington

Internal Revenue Service EP/EO Division P.O. Box 1680, GPO Brooklyn, NY 11202

Internal Revenue Service EO Application EP/EO Division McCaslin Industrial Park 2 Cupania Circle Monterey Park, CA 91755–7406

involved in a transaction (for example, an exempt hospital reorganization) that desires a separate letter ruling in its own name must pay a separate fee regardless of whether the transaction or transactions may be viewed as related. In certain situations, however, a reduced fee may be charged. See sections 6.01(12)(d) and (e) and 6.12(6)(c) of this revenue procedure.