SECTION 7. MAILING ADDRESS

FOR REQUESTING LETTER RULINGS, DETERMINATION LETTERS, ETC.

.01 Matters handled by the National Office. Requests should either be mailed to the appropriate address set forth in this section 7.01, or hand delivered to the drop box at the 12th Street entrance of 1111 Constitution Avenue, NW, Washington, DC. No dated receipt will be given at the drop box.

(1) Employee plans letter rulings under Rev. Proc. 78–37, 79–61, 79–62, 87–50, 90–49, 94–41, 94–42 or 98–4: Employee Plans Division Internal Revenue Service Assistant Commissioner (EP/EO) Attention: CP:E:EP:T P.O. Box 14073, Ben Franklin

Station Washington, DC 20044 (2) Employee plans opinion letters, advisory letters, or notification letters (that is, notification letters with respect to mass submitters’ regional prototype plans) under Rev. Proc. 89–9, 89–13 or 98–4: Internal Revenue Service Attention: CP:E:EP P.O. Box 14073 Ben Franklin Station Washington, DC 20044 (3) Employee plans compliance state- ments under Rev. Proc. 94–62:

Internal Revenue Service Attention: CP:E:EP:VCR P.O. Box 14073 Ben Franklin Station Washington, DC 20044 (4) Employee plans correction state- ments under Rev. Proc. 95–24:

Internal Revenue Service Attention: CP:E:EP:TVC P.O. Box 14073 Ben Franklin Station Washington, DC 20044 (5) Employee plans administrative scrutiny determinations under Rev. Proc. 93–41: Internal Revenue Service Attention: CP:E:EP ADMINISTRATIVE SCRUTINY P.O. Box 14073 Ben Franklin Station Washington, DC 20044 (6) Exempt organizations letter rulings:

Exempt Organizations Division Internal Revenue Service Assistant Commissioner (EP/EO) Attention: CP:E:EO:P:2 P.O. Box 120, Ben Franklin

Station Washington, DC 20044 .02 Matters handled by the Ohio Key District Office. The following types of requests and applications are handled by the Ohio Key District Office and should be sent to the Internal Revenue Service Center in Covington, Kentucky, at the address shown below: requests for determination letters, regional prototype notification letters and volume submitter advisory letters on the qualified status of employee plans under §§ 401, 403(a), and 409, and the exempt status of any related trust under § 501; applications for recognition of tax exemption on Form 1023, Form 1024 and Form 1028; and other applications for recognition of qualification or exemption. The address is:

Internal Revenue Service P.O. Box 192 Covington, KY 41012-0192 Applications shipped by Express Mail or a delivery service should be sent to:

Internal Revenue Service 201 West Rivercenter Blvd. Attn: Extracting Stop 312 Covington, KY 41011