SECTION 7. MAILING ADDRESS

FOR REQUESTING LETTER RULINGS, DETERMINATION LETTERS, ETC.

.01 Matters handled by the National Office. Requests should either be mailed to the appropriate address set forth in this section 7.01, or hand delivered to the drop box at the 12th Street entrance of 1111 Constitution Avenue, NW, Washington, DC. No dated receipt will be given at the drop box.

(1) Employee plans letter rulings under Rev. Proc. 78–37, 79–61, 79–62, 87–50, 90–49, 94–41, 94–42 or 99–4:

Employee Plans Division Internal Revenue Service Assistant Commissioner (EP/EO) Attention: OP:E:EP:T P.O. Box 14073, Ben Franklin Station Washington, D.C. 20044

(2) Employee plans opinion letters, ad- visory letters, or notification letters (that is, notification letters with respect to mass submitters’ regional prototype plans) under Rev. Proc. 89–9, 89–13 or 99–4:

Internal Revenue Service Attention: OP:E:EP P.O. Box 14073 Ben Franklin Station Washington, D.C. 20044

(3) Employee plans compliance state- ments (VCR and SVP) under Rev. Proc. 98–22:

Internal Revenue Service Attention: OP:E:EP:VCR P.O. Box 14073 Ben Franklin Station Washington, D.C. 20044

(4) Employee plans correction statements (TVC) under Rev. Proc. 95–24:

Internal Revenue Service Attention: OP:E:EP:TVC P.O. Box 14073 Ben Franklin Station Washington, D.C. 20044

(5) Employee plans administrative scrutiny determinations under Rev. Proc. 93–41:

Internal Revenue Service Attention: OP:E:EP ADMINISTRATIVE SCRUTINY P.O. Box 14073 Ben Franklin Station Washington, D.C. 20044

(6) Exempt organizations letter rulings:

Exempt Organizations Division Internal Revenue Service Assistant Commissioner (EP/EO) Attention: OP:E:EO:P:2 P.O. Box 120, Ben Franklin Station Washington, D.C. 20044

.02 Matters handled by the Ohio Key District Office. The following types of requests and applications are handled by the Ohio Key District Office and should be sent to the Internal Revenue Service Center in Covington, Kentucky, at the address shown below: requests for determination letters, regional prototype notification letters and volume submitter advisory letters on the qualified status of employee plans under §§ 401, 403(a), and 409, and the exempt status of any related trust under § 501; applications for recognition of tax exemption on Form 1023, Form 1024 and Form 1028; and other applications for recognition of qualification or exemption. The address is:

January 4, 1999 238 1999–1 I.R.B.

ing with only one item or sub-method of accounting involves several issues, or a request for a change in accounting period dealing with only one item involves several issues, the request is treated as one request. Therefore, only one fee applies, namely the fee that applies to the particular category or subcategory involved. The addition of a new issue relating to the same transaction will not result in an additional fee, unless the issue places the transaction in a higher fee category.

.04 Requests involving several unre- lated transactions. If a request involves several unrelated transactions, or a request for a change in accounting method involves several unrelated items or submethods of accounting, or a request for a change in accounting period involves several unrelated items, each transaction or item is treated as a separate request. As a result, a separate fee will apply for each unrelated transaction or item. An additional fee will apply if the request is changed by the addition of an unrelated transaction or item not contained in the initial submission.

.05 Requests for separate letter rulings for several entities. Each entity involved in a transaction (for example, an exempt hospital reorganization) that desires a separate letter ruling in its own name must pay a separate fee regardless of whether the transaction or transactions may be viewed as related. In certain situations, however, a reduced fee may be charged. See sections 6.01(13)(d) and (e) and 6.12(6)(c) of this revenue procedure.