SECTION 9. WHAT ARE THE p. 130 .01 In general

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

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

1999–1 I.R.B. 117 January 4, 1999

(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 facsim ile transmission (fax)

(5) To request a conference

.04 Address to send the request

(1) Requests for letter rulings

(2) Requests for information letters

(3) Requests for determination letters

(4) Summary of Exempt Organizations Fees

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.08 Request may be withdrawn or national office may decline to issue letter rul ing

.09 Compliance with Treasury Department Circular No. 230