SECTION 16. WHAT IS p. 147

THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS?

SECTION 17. p. 147 EFFECTIVE DATE

SECTION 18. p. 147 PAPERWORK REDUCTION ACT

DRAFTING p. 147 INFORMATION

INDEX p. 148

APPENDIX A— p. 149 SAMPLE FORMAT FOR A LETTER RULING REQUEST

APPENDIX B— p. 152 CHECKLIST FOR A LETTER RULING REQUEST

1998–1 I.R.B. 117 January 5, 1998

SECTION 1. WHAT IS This revenue procedure explains how the Internal Revenue Service gives guidance to THE PURPOSE OF taxpayers on issues under the jurisdiction of the Assistant Commissioner (Employee Plans THIS REVENUE and Exempt Organizations). It explains the kinds of guidance and the manner in which PROCEDURE? guidance is requested by taxpayers and provided by the Service. A sample format of a request for a letter ruling is provided in Appendix A.

SECTION 2. WHAT .01 Section 7.04(8) is added to indicate that the key district directors issue determinaCHANGES HAVE BEEN tion letters involving the advance approval of voter registration activities described in MADE TO REV. § 4945(f) of the Internal Revenue Code. PROC. 97–4?

.02 Section 9.02(11)(f) is amended to conform to section 10.7(c) of Treasury Department Circular No. 230.

.03 Section 9.02(13)(b) is amended to clarify that a member-manager of a limited liability company who has personal knowledge of the facts must sign the penalties of perjury statement.

.04 Section 9.04(1) is amended to reflect the national office’s existing practice of allowing the hand-delivery of letter ruling requests to the courier’s desk of the Service.

.05 Section 11.04 is amended to provide the language of the penalties of perjury statement applicable for the submission of additional information.

.06 Section 12.07 is amended to provide general procedures for requesting a pre-submission conference and to provide that a pre-submission conference will not be held on matters on which letter rulings are not ordinarily issued.