SECTION 6. MAY

TECHNICALADVICE BE REQUESTED FOR A § 301.9100–1 REQUEST DURING THE COURSE OF AN EXAMINATION?

A § 301.9100 request is .01 Except with regard to exemption application matters involving §§ 505(c) and a letter ruling request 508, requests for an extension of time for making an election or other application for relief under § 301.9100 of the Procedure and Administration Regulations made after the examination of the taxpayer’s return has begun or made after the issues in the return are being considered by an appeals office or a federal court are letter ruling requests. Therefore, § 301.9100 requests should be submitted pursuant to Rev. Proc. 98–4, page 113, this Bulletin, and require payment of the applicable user fee listed in section 6 of Rev. Proc. 98–8.

1998–1 I.R.B. 161 January 5, 1998

Statute of limitations .02 The running of any applicable period of limitations is not suspended for the period during which a § 301.9100–1 request has been filed. See § 301.9100–3(d)(2). If the period of limitations on an 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 § 301.9100–1 letter ruling, the Service ordinarily will not issue a § 301.9100–1 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 protective claim for refund under § 6511 does not extend the period of limitations on assessment. If § 301.9100–1 relief is granted, the Service may require the taxpayer to consent to an extension of the period of limitations for assessment. See § 301.9100–3(d)(2).

Address to send a .03 Requests made under § 301.9100–1, pursuant to Rev. Proc. 98–4, together with the § 301.9100–1 request 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, DC 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, DC 20044

A § 301.9100 request may also be hand delivered:

(1) 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; or

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

Courier’s Desk Internal Revenue Service Assistant Commissioner (EP/EO)

Attn: CP:E:EP:T

or Attn: CP:E:EO 1111 Constitution Avenue, N.W. Washington, DC

A receipt will be given at the courier’s desk. In each instance, the package should be marked: RULING REQUEST SUBMISSION. See Rev. Proc. 98–8 for the appropriate user fee.

If return is being examined .04 If the taxpayer’s return for the taxable year in which an election should have been or considered by an appeals made or any taxable year that would have been affected by the election had it been timely office or a federal court, made is being examined by a key district office or the issues in the return are being the taxpayer must notify considered by an appeals office or a federal court, the taxpayer must notify the national

January 5, 1998 162 1998–1 I.R.B.

the national office which office. See, § 301.9100-3(e)(4)(i) and section 6.04 of Rev. Proc. 98-4. The national office will notify the key district will notify the appropriate key district director, chief appeals office, or government director, chief, appeals counsel considering the return that a request for § 301.9100 relief has been submitted to office or government the national office. The EP/EO specialist, appeals officer or government counsel is not counsel authorized to deny consideration of a request for § 301.9100 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.