SECTION 6. MAY TECHNICAL

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

A § 301.9100–1 request is a .01 Except with regard to exemption application matters involving §§ 505(c) and 508, letter ruling request requests for an extension of time for making an election or other application for relief under § 301.9100–1 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, § 301.9100–1 requests should be submitted pursuant to Rev. Proc. 99–4, page 115, this Bulletin, and require payment of the applicable user fee listed in section 6 of Rev. Proc. 99–8.

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. 99–4, together with § 301.9100–1 request the appropriate user fee, must be submitted to the Internal Revenue Service by the taxpayer and addressed as follows:

January 4, 1999 164 1999–1 I.R.B.

Requests involving employee plans matters:

Internal Revenue Service Assistant Commissioner (EP/EO)

Attn: OP: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: OP:E:EO P.O. Box 120 Ben Franklin Station Washington, DC 20044

A § 301.9100-1 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: OP:E:EP:T

or Attn: OP: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. 99-8 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, the made is being examined by a key district office or the issues in the return are being taxpayer must notify the considered by an appeals office or a federal court, the taxpayer must notify the national national office which will notify office. See, § 301.9100–3(e)(4)(i) and section 6.04 of Rev. Proc. 99–4. The national the key district director, chief, office will notify the appropriate key district director, chief appeals office, or government appeals office or government counsel considering the return that a request for § 301.9100–1 relief has been submitted counsel to the national office. The EP/EO specialist, appeals officer or government counsel is not authorized to deny consideration of a request for § 301.9100–1 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.