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SECTION 10. HOW DOES p. 41
Internal Revenue Bulletin 1998-1 · 2026-10-03 edition · updated 2026-10-04 · United States
THE NATIONAL OFFICE HANDLE LETTER RULING .01 Controls request and refers it to appropriate Assistant Chief Counsel or to REQUESTS? the Office of Associate Chief Counsel (International)
.02 Branch representative contacts taxpayer within 21 days
.03 Notifies taxpayer if any issues have been referred to another branch or office
.04 Determines if transaction can be modified to obtain favorable letter ruling
.05 Is not bound by informal opinion expressed
.06 Tells taxpayer if request lacks essential information during initial contact
.07 Requires prompt submission of additional information requested after initial
contact
.08 Near the completion of the ruling process, advises the taxpayer of conclu sions and, if the Service will rule adversely, offers the taxpayer the opportunity to withdraw the letter ruling request
.09 May request draft of proposed letter ruling near the completion of the ruling
process
January 5, 1998 10 1998–1 I.R.B.
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