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SECTION 5. MAY TECHNICAL p. 79
Internal Revenue Bulletin 1999-1 · 2026-10-03 edition · updated 2026-10-04 · United States
ADVICE BE REQUESTED .01 A § 301.9100 request made during the course of an examination UNDER § 301.9100 OR ON ENVIRONMENTAL CLEANUP (1) A § 301.9100 request is a letter ruling request COST ISSUES DURING THE COURSE OF AN EXAMINATION? (2) Statute of limitations
(3) Address to send a § 301.9100 request
(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
.02 Request on environmental cleanup cost issues made during the course of an
examination
(1) Taxpayer-initiated request
(2) Service-initiated request
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