SECTION 6. MAY p. 164 .01 A § 301.9100–1 request is a letter ruling request

TECHNICALADVICE BE REQUESTED FOR A .02 Statute of limitations § 301.9100–1 REQUEST DURING THE COURSE OF AN .03 Address to send a § 301.9100–1 request EXAMINATION?

.04 If the return is being examined or considered by an appeals office or a federal court, the taxpayer must notify Employee Plans Technical or Exempt Organizations Technical who will notify the Employee Plans Examinations Area manager or Exempt Organizations Examinations Area manager, appeals office or government counsel