SECTION 5. MAY

TECHNICALADVICE BE REQUESTED FOR A § 301.9100 REQUEST MADE DURING THE COURSE OF

Sec. 5

1998–1 I.R.B. 79 January 5, 1998

AN EXAMINATION?

A § 301.9100 request .01 A request for an extension of time for making an election or other application for is a letter ruling request relief under § 301.9100–3 of the Procedure and Administration Regulations is a letter ruling request even if the request is submitted after the examination of the taxpayer’s return has begun or after the issues in the return are being considered by an appeals office or a federal court. Therefore, a § 301.9100 request should be submitted pursuant to Rev. Proc. 98–1 (including the payment of the applicable user fee listed in Appendix A of Rev. Proc. 98–1). See section 5.02 of Rev. Proc. 98-1.

Statute of limitations .02 The running of any applicable period of limitations is not suspended for the period during which a § 301.9100 request has been filed. See § 301.9100–3(d)(2). If the period of limitations on 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 letter ruling, the Service ordinarily will not issue a § 301.9100 ruling. See § 301.9100–3(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 claim for refund under § 6511 does not extend the period of limitations on assessment. If § 301.9100 relief is granted, the Service may require the taxpayer to consent to an extension of the period of limitations on assessment. See § 301.9100–3(d)(2).

Address to send a .03 Pursuant to section 8.03(1) of Rev. Proc. 98–1, a § 301.9100 request, together with § 301.9100 request the appropriate user fee, must be submitted by the taxpayer to the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), or the Associate Chief Counsel (International), as appropriate. The package should be marked: RULING REQUEST SUBMISSION. See Appendix A of Rev. Proc. 98–1 for the appropriate user fee.

(a) A § 301.9100 request should be sent to the following address:

Internal Revenue Service Attn: CC:DOM:CORP:T P.O. Box 7604 Ben Franklin Station Washington, DC 20044

However, if a private delivery service is used, the address is:

Internal Revenue Service Attn: CC:DOM:CORP:T 1111 Constitution Avenue, N.W. Washington, DC 20224

(b) A § 301.9100 request may also be hand delivered:

(i) To the drop box at the 12th Street entrance of 1111 Constitution Avenue, N.W., Washington, DC. No receipt will be given at the drop box; or

(ii) Between the hours of 8:15 a.m. and 5:00 p.m. to:

Courier’s Desk Internal Revenue Service Attn: CC:DOM:CORP:T 1111 Constitution Avenue, N.W. Washington, DC

A receipt will be given at the courier’s desk.

Sec. 5.01

January 5, 1998 80 1998–1 I.R.B.

If the return is being .04 If the taxpayer’s return for the taxable year in which an election should have examined or considered by been made or any taxable year that would have been affected by the election had it been an appeals office or a federal timely made is being examined by a district office or considered by an appeals office or a court, the taxpayer must notify federal court, the taxpayer must notify the national office. See § 301.9100–3(e)(4)(i) and the national office and the section 5.02(3) of Rev. Proc. 98–1. The national office will notify the appropriate district national office will notify the director, appeals officer, or government counsel that a § 301.9100 request has been district director, appeals officer, submitted to the national office. The examining officer, appeals officer, or government or government counsel counsel is not authorized to deny consideration of a § 301.9100 request. The letter ruling will be mailed to the taxpayer and a copy will be sent to the appropriate district director, appeals officer, or government counsel.