Part II of Form 2553 under § 301.9100–3 (except as provided in paragraph
SECTION 5. MAY TECHNICAL p. 79
Internal Revenue Bulletin 2000-1 · 2026-10-03 edition · updated 2026-10-04 · United States
ADVICE BE REQUESTED .01 A § 301.9100 request made during the course of an examination UNDER § 301.9100 OR ON ENVIRONMENTAL CLEANUP (1) A § 301.9100 request is a letter ruling request COST ISSUES DURING THE COURSE OF AN EXAMINATION? (2) Statute of limitations
(3) Address to send a § 301.9100 request
(4) If the return is being examined or considered by an appeals office or a
federal court, the taxpayer must notify the national office and the national office will notify the district director, Chief, appeals office, or government counsel
.02 A request on environmental cleanup cost issues made during the course of
an examination
(1) Taxpayer-initiated request
(2) Service-initiated request
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