SECTION 5. MAY TECHNICAL

ADVICE BE REQUESTED UNDER § 301.9100 OR ON ENVIRONMENTAL CLEANUP COST ISSUES DURING THE COURSE OF AN EXAMINATION?

A § 301.9100 request made .01 A § 301.9100 request made during the course of an examination during the course of an examination (1) A § 301.9100 request is a letter ruling request. A request for an extension of time for making an election or other application for 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. 99–1 (including the payment of the applicable user fee listed in Appendix A of Rev. Proc. 99–1). See section 5.02 of Rev. Proc. 99–1.

(2) Statute of limitations. 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).

(3) Address to send a § 301.9100 request. Pursuant to section 8.03(1) of Rev. Proc. 99– 1, a § 301.9100 request, together with 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. 99–1 for the appropriate user fee.

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1999–1 I.R.B. 79 January 4, 1999

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

Internal Revenue Service Attn: CC:DOM:CORP:TSS

P.O. Box 7604 Ben Franklin Station Washington, D.C. 20044

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

Internal Revenue Service Attn: CC:DOM:CORP:TSS, Room 6561

1111 Constitution Avenue, N.W. Washington, D.C. 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, D.C.. No receipt will be given at the drop box. The package should be addressed to:

Internal Revenue Service Attn: CC:DOM:CORP:TSS, Room 6561

1111 Constitution Avenue, N.W. Washington, D.C. 20224; or

(ii) Between the hours of 8:15 a.m. and 5:00 p.m. to the courier’s desk at the main entrance of 1111 Constitution Avenue, N.W., Washington, D.C.. A receipt will be given at the courier’s desk. The package should be addressed to:

Courier’s Desk Internal Revenue Service Attn: CC:DOM:CORP:TSS, Room 6561 1111 Constitution Avenue, N.W. Washington, D.C. 20224

(4) If the return is being examined or considered by an appeals office or a federal court, the taxpayer must notify the national office and the national office will notify the district director, appeals officer, or government counsel. If the taxpayer’s return 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, is being examined by a district office or considered by an appeals office or a federal court, the taxpayer must notify the national office. See § 301.9100-3(e)(4)(i) and section 5.02(3) of Rev. Proc. 99–1. The national office will notify the appropriate district director, appeals officer, or government counsel that a § 301.9100 request has been submitted to the national office. The examining officer, appeals officer, or government 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.

Request on environmental .02 Request on environmental cleanup cost issues made during the course of an cleanup cost issues made during examination the course of an examination

(1) Taxpayer-initiated request. If a taxpayer initiates a request for written guidance on the tax treatment under §§ 162, 165, 198, or 263 of environmental cleanup costs incurred in projects that span several taxable years, including prior and future taxable years, and if any project year is under examination or before an appeals office when the taxpayer initiates the request, the request should be submitted pursuant to Rev. Proc. 98–17, 1998–5 I.R.B. 21. However, if this request involves no future taxable years, Rev. Proc. 99–2 (this

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January 4, 1999 80 1999–1 I.R.B.

revenue procedure) applies. A request made pursuant to Rev. Proc. 98–17 is a letter ruling request and requires the payment of the applicable user fee listed in Appendix A of Rev. Proc. 99–1. The procedures in Rev. Proc. 98–17 are available for a taxpayer-initiated request submitted during the two-year period beginning on February 2, 1998.

(2) Service-initiated request. A district or appeals office may initiate a request for technical advice under Rev. Proc. 99–2 (this revenue procedure) on the tax treatment of environmental cleanup costs.