Part II of Form 2553 under § 301.9100–3 (except as provided in paragraph

(A)(4)(a) or (b) of this appendix) $700

(b) Changes in Accounting Methods

(i) Form 3115 (except as provided in paragraph (A)(4)(a) or (b), or (5)(b) of this appendix) $1,200

(ii) Letter ruling requests for extensions of time to file Form 3115 under § 301.9100–3

(except as provided in paragraph (A)(4)(a) or (b), or (5)(c) of this appendix) $700

NOTE: No user fee is required if the change in accounting period or accounting method is permitted to be made pursuant to a published automatic change revenue procedure. See section 9.03 of this revenue procedure for the list of automatic change revenue procedures published and in effect as of December 31, 1999.

(c) All other letter ruling requests (which includes accounting period and accounting method requests other

than those properly submitted on Form 1128, Part II of Form 2553, or Form 3115) (except as provided in paragraph (A)(4)(a) or (b), or (5)(a) of this appendix) $5,000

(d) Requests for closing agreements on a proposed transaction or on a completed transaction before a

return for the transaction has been filed in which a letter ruling on that transaction is not requested or issued (except as provided in paragraph (A)(4)(a) or (b) of this appendix) $5,000

NOTE: A taxpayer that receives relief under § 301.9100–3 (for example, an extension of time to file Form 3115) will be charged a separate user fee for the letter ruling request on the underlying issue (for example, the accounting period or accounting method application).

January 3, 2000 62 2000–1 I.R.B.

CATEGORY FEE

(4) Reduced user fee for a request for a letter ruling or closing agreement. A reduced user fee is provided in the following situations if the person provides the certification described in paragraph (B)(1) of this appendix:

(a) Request involves a personal tax issue from a person with gross income (as determined under paragraph

(B)(2) and (4) of this appendix) of less than $150,000 $500

(b) Request involves a business-related tax issue (for example, including home-office expenses, residential

rental property issues) from a person with gross income (as determined under paragraph (B)(3) and (4) of this appendix) of less than $1 million $500

(5) User fee for substantially identical letter ruling requests or identical accounting method changes.

If the requirements of section 15.07 of Rev. Proc. 2000–1 (this revenue procedure) are satisfied, the user fee for the following situations is as follows:

(a) Substantially identical letter rulings requested

Situations in which a taxpayer requests substantially identical letter rulings for multiple entities with a common member or sponsor, or for multiple members of a common entity, for each additional letter ruling request after the $5,000 fee or $500 reduced fee, as applicable, has been paid for the first letter ruling request $200

NOTE: Each entity or member that is entitled to the user fee under paragraph (A)(5)(a) of this appendix, that receives relief under § 301.9100–3 (for example, an extension of time to file an election) will be charged a separate user fee for the letter ruling request on the underlying issue.

(b) Identical accounting method change requested on a single Form 3115

Situations in which a parent corporation requests the identical accounting method change on a single Form 3115 on behalf of more than one member of a consolidated group, for each additional member of the group seeking the identical accounting method change on the same Form 3115 after the $1,200 fee or $500 reduced fee, as applicable, has been paid for the first member of the group $45

(c) Extension of time requested to file Form 3115 for an identical accounting method change

Situations in which a parent corporation requests an extension of time to file Form 3115 under § 301.9100–3 for the identical accounting method change on behalf of more than one member of a consolidated group, for each additional member of the group seeking the identical accounting method change on the same application after the $700 fee or $500 reduced fee, as applicable, has been paid for the first member of the group $50

NOTE: A parent corporation and each member of a consolidated group that is entitled to the user fee under paragraph (A)(5)(b) of this appendix, that receives an extension of time to file Form 3115 under § 301.9100–3 will be charged a separate user fee for the accounting method application.

(B) PROCEDURAL MATTERS

(1) Required certification. A person seeking a reduced user fee under paragraph (A)(4) of this appendix must provide the following certification in order to obtain the reduced user fee:

(a) If a person is seeking a reduced user fee under paragraph (A)(4)(a) of this appendix, the person must certify in the request that his, her, or its gross income, as defined under paragraph (B)(2) and (4) of this appendix, is less than $150,000 for the last full (12 months) taxable year ending before the date the request is filed.

(b) If a person is seeking a reduced user fee under paragraph (A)(4)(b) of this appendix, the person must certify in the request that his, her, or its gross income, as defined under paragraph (B)(3) and (4) of this appendix, is less than $1 million for the last full (12 months) taxable year ending before the date the request is filed.

2000–1 I.R.B. 63 January 3, 2000

(2) Gross income for a request involving a personal tax issue. For purposes of the reduced user fee provided in paragraph (A)(4)(a) of this appendix of—

(a) U.S. citizens and resident alien individuals, domestic trusts, and domestic estates, “gross income” is equal to “total income” as reported on their last federal income tax return (as amended) filed for a full (12 months) taxable year ending before the date the request is filed, plus any interest income not subject to tax under § 103 (interest on state and local bonds) for that period. “Total income” is a line item on federal tax returns. For example, if the 1997 Form 1040, U.S. Individual Income Tax Return, is the most recent 12-month taxable year return filed by a U.S. citizen, “total income” on the Form 1040 is the amount entered on line 22.

In the case of a request for a letter ruling or closing agreement from a domestic estate or trust that, at the time the request is filed, has not filed a federal income tax return for a full taxable year, the reduced user fee in paragraph (A)(4)(a) of this appendix will apply if the decedent’s or (in the case of an individual grantor) the grantor’s total income as reported on the last federal income tax return filed for a full taxable year ending before the date of death or the date of the transfer, taking into account any additions required to be made to total income described in this paragraph (B)(2)(a), is less than $150,000. In this case, the executor or administrator of the decedent’s estate or the grantor must provide the certification required under paragraph (B)(1) of this appendix.

(b) Nonresident alien individuals, foreign trusts, and foreign estates, “gross income” is equal to “total effectively connected income” as reported on their last federal income tax return (as amended) filed for a full (12 months) taxable year ending before the date the request is filed, plus any income for the period from United States or foreign sources that is not taxable by the United States, whether by reason of § 103, an income tax treaty, § 871(h) (regarding portfolio interest), or otherwise, plus the total amount of any fixed or determinable annual or periodical income from United States sources, the United States tax liability for which is satisfied by withholding at the source. “Total effectively connected income” is a line item on federal tax returns. For example, if the 1997 Form 1040NR, U.S. Nonresident Alien Income Tax Return, is the most recent 12-month taxable year return filed by a nonresident alien individual, “total effectively connected income” on the Form 1040NR is the amount entered on line 23.

In the case of a request for a letter ruling or closing agreement from a foreign estate or trust that, at the time the request is filed, has not filed a federal income tax return for a full taxable year, the reduced user fee in paragraph (A)(4)(a) of this appendix will apply if the decedent’s or (in the case of an individual grantor) the grantor’s total income or total effectively connected income, as relevant, as reported on the last federal income tax return filed for a full taxable year ending before the date of death or the date of the transfer, taking into account any additions required to be made to total income or total effectively connected income described respectively in paragraph (B)(2)(a) of this appendix or in this paragraph (B)(2)(b), is less than $150,000. In this case, the executor or administrator of the decedent’s estate or the grantor must provide the certification required under paragraph (B)(1) of this appendix.

(3) Gross income for a request involving a business-related tax issue. For purposes of the reduced user fee provided in paragraph (A)(4)(b) of this appendix of—

(a) U.S. citizens and resident alien individuals, domestic trusts, and domestic estates, “gross income” is equal to gross income as defined under paragraph (B)(2)(a) of this appendix, plus “cost of goods sold” as reported on the same federal income tax return.

(b) Nonresident alien individuals, foreign trusts, and foreign estates, “gross income” is equal to gross income as defined under paragraph (B)(2)(b) of this appendix, plus “cost of goods sold” as reported on the same federal income tax return.

(c) Domestic partnerships and corporations, “gross income” is equal to “total income” as reported on their last federal income tax return (as amended) filed for a full (12 months) taxable year ending before the date the request is filed, plus “cost of goods sold” as reported on the same federal income tax return, plus any interest income not subject to tax under § 103 (interest on state and local bonds) for that period. If a domestic partnership or corporation is not subject to tax, “total income” and “cost of goods sold” are the amounts that the domestic partnership or corporation would have reported on the federal income tax return if the domestic partnership or corporation were subject to tax.

“Cost of goods sold” and “total income” are line items on federal tax returns. For example, if the 1997 Form 1065, U.S. Partnership Return of Income, is the most recent 12-month taxable year return filed by a domestic partnership, “cost of goods sold” and “total income” on the Form 1065 are the amounts entered on lines 2 and 8, respectively, and if the 1997 Form 1120, U.S. Corporation Income Tax Return, is the most recent 12-month taxable year return filed by a domestic corporation, “cost of goods sold” and “total income” on the Form 1120 are the amounts entered on lines 2 and 11, respectively.

January 3, 2000 64 2000–1 I.R.B.

If, at the time the request is filed, a domestic partnership or corporation subject to tax has not filed a federal income tax return for a full taxable year, the reduced user fee in paragraph (A)(4)(b) of this appendix will apply if, in the aggregate, the partners’ or the shareholders’ gross income (as defined in paragraph (B)(3)(a), (b), (c), or (d) of this appendix, as applicable) is less than $1 million for the last full taxable year ending before the date the request is filed. In this case, the partners or the shareholders must provide the certification required under paragraph (B)(1) of this appendix.

(d) Organizations exempt from income tax under “Subchapter F-Exempt Organizations” of the Code, “gross income” is equal to the amount of gross receipts for the last full (12 months) taxable year ending before the date the request for a letter ruling or closing agreement is filed.

(4) Special rules for determining gross income. For purposes of paragraph (B)(2) and (3) of this appendix, the following rules apply for determining gross income.

(a) Gross income of individuals, trusts, and estates.

(1) In the case of a request from a married individual, the gross incomes (as defined in paragraph (B)(2) or (3) of this appendix, as applicable) of the applicant and the applicant’s spouse must be combined. This rule does not apply to an individual who is legally separated from his or her spouse if the spouses do not file a joint income tax return with each other; and

(2) If there are two or more applicants filing the request, the gross incomes (as defined in paragraph (B)(2) or (3) of this appendix, as applicable) of the applicants must be combined.

(b) Gross income of domestic partnerships and corporations.

(1) In the case of a request from a domestic corporation, the gross income (as defined in paragraph (B)(3) of this appendix) of (i) all members of the applicant’s controlled group (as defined in § 1563(a)), and (ii) any related taxpayer that is involved in the transaction on which the letter ruling or closing agreement is requested, must be combined; and

(2) In the case of a request from a domestic partnership, the gross income (as defined in paragraph (B)(3) of this appendix) of (i) the partnership, and (ii) any partner who owns, directly or indirectly, 50 percent or more of the capital interest or profits interest in the partnership, must be combined.

(c) Gross income of exempt organizations. If there are two or more organizations exempt from income tax under Subchapter F filing the request, the gross receipts (as defined in paragraph (B)(3)(d) of this appendix) of the applicants must be combined.

2000–1 I.R.B. 65 January 3, 2000

APPENDIX B

SAMPLE FORMAT FOR A LETTER RULING REQUEST

INSTRUCTIONS

To assist you in preparing a letter ruling request, the Service is providing this sample format. You are not required to use this sample format. If your request is not identical or similar to the sample format, the different format will not defer consideration of your request.

( Insert the date of request )

Internal Revenue Service Associate Chief Counsel (Insert one of the following: Domestic, Employee Benefits and Exempt Organizations, Enforcement Litigation, or International) Attn: CC:DOM:CORP:TSS P.O. Box 7604 Ben Franklin Station Washington, D.C. 20044

Dear Sir or Madam:

( Insert the name of the taxpayer ) requests a ruling on the proper treatment of ( insert the subject matter of the letter ruling re- quest ) under section ( insert the number ) of the Internal Revenue Code.

[If the taxpayer is requesting expeditious handling, a statement to that effect must be attached to, or contained in, the letter ruling request. The statement must explain the need for expeditious handling. See section 8.02(4) of Rev. Proc. 2000–1, 2000–1 I.R.B. 4. Hereafter, all references are to Rev. Proc. 2000–1 unless otherwise noted.]

A. STATEMENT OF FACTS

1. Taxpayer Information

[Provide the statements required by sections 8.01(1)(a), (b), and (c).]

2. Description of Taxpayer’s Business Operations

[Provide the statement required by section 8.01(1)(d).]

3. Facts Relating to Transaction

[The ruling request must contain a complete statement of the facts relating to the transaction that is the subject of the letter ruling request. This statement must include a detailed description of the transaction, including material facts in any accompanying documents, and the business reasons for the transaction. See sections 8.01(1)(e), 8.01(1)(f), and 8.01(2).]

B. RULING REQUESTED

[The ruling request should contain a concise statement of the ruling requested by the taxpayer. It is preferred that the language of the requested ruling be exactly the same that the taxpayer wishes to receive.]

C. STATEMENT OF LAW

[The ruling request must contain a statement of the law in support of the taxpayer’s views or conclusion and identify any pending legislation that may affect the proposed transaction. The taxpayer also is encouraged to identify and discuss any authorities believed to be contrary to the position advanced in the ruling request. See sections 8.01(6), 8.01(7), and 8.01(8).]

January 3, 2000 66 2000–1 I.R.B.

D. ANALYSIS

[The ruling request must contain a discussion of the facts and an analysis of the law. The taxpayer also is encouraged to identify and discuss any authorities believed to be contrary to the position advanced in the ruling request. See sections 8.01(3), 8.01(6), 8.01(7), and 8.01(8).]

E. CONCLUSION

[The ruling request should contain a statement of the taxpayer’s conclusion on the ruling requested.]

F. PROCEDURAL MATTERS

1. Revenue Procedure 2000–1 Statements

a. [Provide the statement required by section 8.01(4) regarding whether the same issue in the letter ruling request is in an earlier

return of the taxpayer or in a return for any year of a related taxpayer.]

b. [Provide the statement required by section 8.01(5)(a) regarding whether the Service previously ruled on the same or similar

issue for the taxpayer, a related taxpayer, or a predecessor.]

c. [Provide the statement required by section 8.01(5)(b) regarding whether the taxpayer, a related taxpayer, a predecessor, or

any representatives previously submitted a request (including an application for change in accounting method) involving the same or similar issue but withdrew the request before a letter ruling or determination letter was issued.]

d. [Provide the statement required by section 8.01(5)(c) regarding whether the taxpayer, a related taxpayer, or a predecessor

previously submitted a request (including an application for change in accounting method) involving the same or a similar issue that is currently pending with the Service.]

e. [Provide the statement required by section 8.01(5)(d) regarding whether, at the same time as this request, the taxpayer or a re lated taxpayer is presently submitting another request (including an application for change in accounting method) involving the same or similar issue to the Service.]

f. [Provide the statement required by section 8.01(6) regarding whether the law in connection with the letter ruling request is

uncertain and whether the issue is adequately addressed by relevant authorities.]

g. [If the taxpayer determines that there are no contrary authorities, a statement to that effect would be helpful. See section

8.01(7).]

h. [If the taxpayer wants to have a conference on the issues involved in the letter ruling request, the ruling request should con tain a statement to that effect. See section 8.02(7).]

i. [If the taxpayer is requesting a copy of any document related to the letter ruling request to be sent by facsimile (fax) trans mission, the ruling request should contain a statement to that effect. See section 8.02(5).]

j. [If the taxpayer is requesting separate letter rulings on multiple issues, the letter ruling request should contain a statement to

that effect. See section 8.02(1).]

k. [If the taxpayer is seeking to obtain the user fee provided in paragraph (A)(5)(a) of Appendix A for substantially identical let ter rulings, the letter ruling request must contain the statements required by section 15.07.]

2. Administrative

a. [The ruling request should state: “The deletions statement and checklist required by Rev. Proc. 2000–1 are enclosed.” See

sections 8.01(9) and 8.01(16).]

b. The ruling request should state: “The required user fee of $( Insert the amount of the fee ) is enclosed.” See section 15 and

Appendix A.]

2000–1 I.R.B. 67 January 3, 2000

c. [If the taxpayer’s authorized representative is to sign the letter ruling request or is to appear before the Service in connection

with the request, the ruling request should state: “A Power of Attorney is enclosed.” See sections 8.01(11), 8.01(12), and 8.02(2).]

Very truly yours,

(Insert the name of the taxpayer or the taxpayer’s autho- rized representative)

By:

---

Signature Date

---

Typed or printed name of person signing request

DECLARATION : [See section 8.01(13).]

Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete.

(Insert the name of the taxpayer)

By:

---

Signature Title Date

---

Typed or printed name of person signing declaration

[If the taxpayer is a corporation that is a member of an affiliated group filing consolidated returns, the above declaration must also be signed and dated by an officer of the common parent of the group. See section 8.01(13).]

January 3, 2000 68 2000–1 I.R.B.

APPENDIX C

CHECKLIST IS YOUR LETTER RULING REQUEST COMPLETE?

INSTRUCTIONS

The Service will be able to respond more quickly to your letter ruling request if it is carefully prepared and complete. To ensure that your request is in order, use this checklist. Complete the five items of information requested before the checklist. Answer each question by circling “Yes,” “No,” or “N/A.” When a question contains a place for a page number, insert the page number (or numbers) of the request that gives the information called for by a yes answer to a question. Sign and date the checklist (as taxpayer or authorized representative) and place it on top of your request.

If you are an authorized representative submitting a request for a taxpayer, you must include a completed checklist with the request, or the request will either be returned to you or substantive consideration of it will be deferred until a completed checklist is submitted. If you are a taxpayer preparing your own request without professional assistance, an incomplete checklist will not either cause the return of your request or defer substantive consideration of your request. However, you should still complete as much of the checklist as possible and submit it with your request.

TAXPAYER’S NAME _________________________________________________________

TAXPAYER’S I.D. NO. _________________________________________________________

DISTRICT HAVING AUDIT JURISDICTION ________________________________________

ATTORNEY/P.O.A. _____________________________________________________________

PRIMARY CODE SECTION ______________________________________________________

CIRCLE ONE ITEM

Yes No 1. Does your request involve an issue under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), or the Associate Chief Counsel (International)? See section 3 of Rev. Proc. 2000–1, 2000–1 I.R.B. 4. For issues under the jurisdiction of other offices, see section 4 of Rev. Proc. 2000–1. (Hereafter, all references are to Rev. Proc. 2000–1 unless otherwise noted.)

Yes No 2. Have you read Rev. Proc. 2000–3, 2000–1 I.R.B. 103, and Rev. Proc. 2000–7, 2000–1 I.R.B. 227, to see if part or all of the request involves a matter on which letter rulings are not issued or are ordinarily not issued?

Yes No N/A 3. If your request involves a matter on which letter rulings are not ordinarily issued, have you given compelling reasons to justify the issuance of a letter ruling? Before preparing your request, you may want to call the branch in the Office of the Associate Chief Counsel (Domestic), the Office of the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Office of the Associate Chief Counsel (Enforcement Litigation), or the Office of the Associate Chief Counsel (International) responsible for substantive interpretations of the principal Internal Revenue Code section on which you are seeking a letter ruling to discuss the likelihood of an exception. For matters under the jurisdiction of—

(a) the Office of Associate Chief Counsel (Domestic) and the Office of Associate Chief Counsel (Employee Benefits and Exempt Organizations), the appropriate branch to call may be obtained by calling (202) 622-7560 (not a toll-free call);

(b) the Office of the Associate Chief Counsel (International), the appropriate branch to call may be obtained by calling (202) 622-3800 (not a toll-free call); or

2000–1 I.R.B. 69 January 3, 2000

(c) the Office of the Associate Chief Counsel (Enforcement Litigation), the appropriate branch to call may be obtained by calling (202) 622-3600 (not a toll-free call).

Yes No N/A 4. If the request deals with a completed transaction, have you filed the return for the year in which the Page ____ transaction was completed? See sections 5.01, 5.05, 5.06, 5.07, 5.08, and 5.09.

Yes No 5. Are you requesting a letter ruling on a hypothetical situation or question? See section 7.02.

Yes No 6. Are you requesting a letter ruling on alternative plans of a proposed transaction? See section 7.02.

Yes No 7. Are you requesting the letter ruling for only part of an integrated transaction? See sections 7.03 and 8.01(1).

Yes No 8. Are you requesting the letter ruling for a business, trade, industrial association, or similar group concerning the application of tax law to its members? See section 5.11.

Yes No 9. Are you requesting the letter ruling for a foreign government or its political subdivision? See section 5.12.

Yes No 10. Have you included a complete statement of all the facts relevant to the transaction? See section Pages ___ 8.01(1).

Yes No N/A 11. Have you submitted with the request true copies of all wills, deeds, and other documents relevant to the transaction, and labeled and attached them in alphabetical sequence? See section 8.01(2).

Yes No N/A 12. Have you submitted with the request a copy of all applicable foreign laws, and certified English translations of documents that are in a language other than English or of foreign laws in cases where English is not the official language of the foreign country involved? See section 8.01(2).

Yes No 13. Have you included, rather than merely incorporated by reference, all material facts from the Pages ___ documents in the request? Are they accompanied by an analysis of their bearing on the issues that specifies the document provisions that apply? See section 8.01(3).

Yes No 14. Have you included the required statement regarding whether the same issue in the letter ruling Page ____ request is in an earlier return of the taxpayer or in a return for any year of a related taxpayer? See section 8.01(4).

Yes No 15. Have you included the required statement regarding whether the Service previously ruled on the Page ____ same or similar issue for the taxpayer, a related taxpayer, or a predecessor? See section 8.01(5)(a).

Yes No 16. Have you included the required statement regarding whether the taxpayer, a related taxpayer, a Page ____ predecessor, or any representatives previously submitted a request (including an application for change in accounting method) involving the same or similar issue but withdrew the request before the letter ruling or determination letter was issued? See section 8.01(5)(b).

Yes No 17. Have you included the required statement regarding whether the taxpayer, a related taxpayer, or Page ____ a predecessor previously submitted a request (including an application for change in accounting method) involving the same or similar issue that is currently pending with the Service? See section 8.01(5)(c).

Yes No 18. Have you included the required statement regarding whether, at the same time as this request, the Page ____ taxpayer or a related taxpayer is presently submitting another request (including an application for change in accounting method) involving the same or similar issue to the Service? See section 8.01(5)(d).

Yes No 19. Have you included the required statement of relevant authorities in support of your views? See Pages ___ section 8.01(6).

Yes No 20. Have you included the required statement regarding whether the law in connection with the request Page ____ is uncertain and whether the issue is adequately addressed by relevant authorities? See section 8.01(6).

January 3, 2000 70 2000–1 I.R.B.

Yes No 21. Does your request discuss the implications of any legislation, tax treaties, court decisions, regulaPages ___ tions, notices, revenue rulings, or revenue procedures that you determined to be contrary to the position advanced? See section 8.01(7), which states that taxpayers are encouraged to inform the Service of such authorities.

Yes No N/A 22. If you determined that there are no contrary authorities, have you included a statement to this effect Page ____ in your request? See section 8.01(7).

Yes No N/A 23. Have you included in your request a statement identifying any pending legislation that may affect the Page ____ proposed transaction? See section 8.01(8).

Yes No 24. Is the request accompanied by the deletions statement required by § 6110? See section 8.01(9).

Yes No 25. Have you (or your authorized representative) signed and dated the request? See section 8.01(10). Page ____

Yes No N/A 26. If the request is signed by your representative or if your representative will appear before the Service in connection with the request, is the request accompanied by a properly prepared and signed power of attorney with the signatory’s name typed or printed? See section 8.01(12).

Yes No 27. Have you included, signed, and dated the penalties of perjury statement in the form required by Page ____ section 8.01(13)?

Yes No N/A 28. Are you submitting your request in duplicate if necessary? See section 8.01(14).

Yes No N/A 29. If you are requesting separate letter rulings on different issues involving one factual situation, have Pages ___ you included a statement to that effect in each request? See section 8.02(1).

Yes No N/A 30. If you want copies of the letter ruling sent to more than one representative, does the power of attorney contain a statement to that effect? See section 8.02(2)(a).

Yes No N/A 31. If you want the original of the letter ruling to be sent to a representative, does the power of attorney contain a statement to that effect? See section 8.02(2)(b).

Yes No N/A 32. If you do not want a copy of the letter ruling to be sent to any representative, does the power of attorney contain a statement to that effect? See section 8.02(2)(c).

Yes No N/A 33. If you are making a two-part letter ruling request, have you included a summary statement of the facts you believe to be controlling? See section 8.02(3).

Yes No N/A 34. If you want your letter ruling request to be processed ahead of the regular order or by a specific date, Page ____ have you requested expeditious handling in the manner required by section 8.02(4) and stated a compelling need for such action in the request?

Yes No N/A 35. If you are requesting a copy of any document related to the letter ruling request to be sent by facsimPage ____ ile (fax) transmission, have you included a statement to that effect? See section 8.02(5).

Yes No N/A 36. If you want to have a conference on the issues involved in the request, have you included a request Page ____ for conference in the letter ruling request? See section 8.02(7).

Yes No 37. Have you included the correct user fee with the request and made your check or money order payable to the Internal Revenue Service? See section 15 and Appendix A to determine the correct amount.

Yes No N/A 38. If your request involves a personal tax issue and you qualify for the reduced user fee when gross Page ____ income is less than $150,000, have you included the required certification? See paragraphs (A)(4)(a) and (B)(1) of Appendix A.

2000–1 I.R.B. 71 January 3, 2000

Yes No N/A 39. If your request involves a business-related tax issue and you qualify for the reduced user fee when Page ____ gross income is less than $1 million, have you included the required certification? See paragraphs (A)(4)(b) and (B)(1) of Appendix A.

Yes No N/A 40. If you qualify for the user fee for substantially identical letter rulings, have you included the required Page ____ information? See section 15.07(2) and paragraph (A)(5)(a) of Appendix A.

Yes No N/A 41. If you qualify for the user fee for a § 301.9100 request to extend the time for filing an identical Page ____ accounting method change on a single Form 3115, have you included the required information? See section 15.07(3) and paragraph (A)(5)(c) of Appendix A.

Yes No N/A 42. If your request is covered by any of the guideline revenue procedures or notices, safe harbor revenue procedures, or other special requirements listed in section 9, have you complied with all of the requirements of the applicable revenue procedure or notice?

Rev. Proc. List other applicable revenue procedures or notices, including checklists, used or relied upon in the ______ preparation of this letter ruling request (Cumulative Bulletin or Internal Revenue Bulletin citation not ______ required).

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Yes No N/A 43. If you are requesting relief under § 7805(b) (regarding retroactive effect), have you complied with all Page ____ of the requirements in section 12.11?

Yes No 44. Have you addressed your request to the attention of Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), or the Associate Chief Counsel (International), as appropriate? The mailing address is:

Internal Revenue Service Attn: CC:DOM:CORP:TSS P.O. Box 7604 Ben Franklin Station Washington, D.C. 20044

However, if a private delivery service is used, the address is:

Internal Revenue Service Attn: CC:DOM:CORP:TSS, Room 6561 1111 Constitution Avenue, N.W. Washington, D.C. 20224

The package should be marked: RULING REQUEST SUBMISSION. Improperly addressed requests may be delayed (sometimes for over a week) in reaching CC:DOM:CORP:TSS for initial processing.

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Signature Title or Authority Date

---

Typed or printed name of person signing checklist

January 3, 2000 72 2000–1 I.R.B.

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability.

Rev. Proc. 2000–2

TABLE OF CONTENTS