SECTION 7. MAILING ADDRESS

FOR REQUESTING LETTER RULINGS, DETERMINATION LETTERS, ETC.

.01 Matters handled by EP or EO Technical. Requests should be mailed to the appropriate address set forth in this section 7.01.

(1) Employee plans letter rulings

under Rev. Procs. 79–61, 79–62, 87–50, 90–49, 94–41, 94–42, 2000–41 or 2001–4:

Note: Hand delivered requests must be marked RULING REQUEST SUBMISSION. The delivery should be made:

To the following address between the hours of 8:15 a.m. and 5:00 p.m. where a receipt will be given:

Courier’s Desk Internal Revenue Service Attention: T:AS 1111 Constitution Avenue, N.W. Washington, D. C. 20224

.02 Matters handled by EP or EO Determinations Office . The following types of requests and applications are handled by the EP or EO Determinations Office and should be sent to the Internal Revenue Service in Covington, Kentucky: requests for determination 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:

Internal Revenue Service P.O. Box 192 Covington, KY 41012-0192

Applications shipped by Express Mail or a delivery service should be sent to:

Internal Revenue Service 201 West Rivercenter Blvd. Attn: Extracting Stop 312 Covington, KY 41011