SECTION 9. WHAT ARE p. 127 .01 In general

THE GENERAL INSTRUCTIONS FOR .02 Certain information required in all requests REQUESTING LETTER RULINGS AND (1) Complete statement of facts and other information DETERMINATION LETTERS?

(2) Copies of all contracts, wills, deeds, agreements, instruments, plan doc

uments, and other documents

(3) Analysis of material facts

(4) Statement regarding whether same issue is in an earlier return

(5) Statement regarding whether same or similar issue was previously

ruled on or requested, or is currently pending

(6) Statement of supporting authorities

(7) Statement of contrary authorities

(8) Statement identifying pending legislation

(9) Statement identifying information to be deleted from copy of letter rul ing or determination letter for public inspection

(10) Signature by taxpayer or authorized representative

(11) Authorized representatives

(12) Power of attorney and declaration of representative

(13) Penalties of perjury statement

(14) Applicable user fee

(15) Number of copies of request to be submitted

(16) Sample format for a letter ruling request

(17) Checklist for letter ruling requests

.03 Additional information required in certain circumstances

(1) To request separate letter rulings for multiple issues in a single situation

(2) To designate recipient of original or copy of letter ruling or determina tion letter

(3) To request expeditious handling

(4) To receive a letter ruling or submit a request for a letter ruling by fac simile transmission (fax)

(5) To request a conference

.04 Address to send the request

(1) Requests for letter rulings

1998–1 I.R.B. 115 January 5, 1998

(2) Requests for information letters

(3) Requests for determination letters

.05 Pending letter ruling requests

.06 When to attach letter ruling to return

.07 How to check on status of request

.08 Request may be withdrawn or national office may decline to issue letter

ruling

.09 Compliance with Treasury Department Circular No. 230