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SECTION 9. WHAT OTHER p. 35
Internal Revenue Bulletin 1999-1 · 2026-10-03 edition · updated 2026-10-04 · United States
CHECKLISTS, GUIDELINE REVENUE PROCEDURES, .01 Checklists and guideline revenue procedures and notices NOTICES, SAFE HARBOR REVENUE PROCEDURES, .02 Safe harbor revenue procedures AND AUTOMATIC CHANGE REVENUE PROCEDURES .03 Automatic change revenue procedures APPLY TO CERTAIN REQUESTS?
S ECTION 10. HOW DOES THE p. 40 NATIONAL OFFICE HANDLE LETTER RULING REQUESTS? .01 Controls request and refers it to appropriate Assistant Chief Counsel or to
the Office of Associate Chief Counsel (International)
.02 Branch representative contacts taxpayer within 21 days
.03 Notifies taxpayer if any issues have been referred to another branch or office
.04 Determines if transaction can be modified to obtain favorable letter ruling
.05 Is not bound by informal opinion expressed
.06 Tells taxpayer if request lacks essential information during initial contact
.07 Requires prompt submission of additional information requested after initial
contact
.08 Near the completion of the ruling process, advises the taxpayer of conclu sions and, if the Service will rule adversely, offers the taxpayer the opportunity to withdraw the letter ruling request
.09 May request draft of proposed letter ruling near the completion of the ruling
process
.10 Issues separate letter rulings for substantially identical letter rulings and
generally issues a single letter ruling for identical accounting method changes
1999–1 I.R.B. 9 January 4, 1999
.11 Sends copy of letter ruling to district director
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