SECTION 8. REQUESTS

INVOLVING MULTIPLE OFFICES, FEE CATEGORIES, ISSUES, TRANSACTIONS, OR ENTITIES

.01 Requests involving several offices . If a request dealing with only one transaction involves more than one

Internal Revenue Service Attention: EP Letter Rulings P.O. Box 27063 McPherson Station Washington, D.C. 20038

(2) Employee plans opinion letters

or advisory letters under Rev. Procs. 87–50, 97–29, 98–59 and 2000–20:

Internal Revenue Service Attention: EP Opinion/

Advisory Letter P.O. Box 27063 McPherson Station Washington, D.C. 20038

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

Internal Revenue Service Attention: Administrative

Scrutiny P.O. Box 27063 McPherson Station Washington, D.C. 20038

(4) Exempt organizations letter rul- ings:

Internal Revenue Service Attention: EO Letter Rulings P.O. Box 27720 McPherson Station Washington, D.C. 20038

2001–1 I.R.B. 247 January 2, 2001

.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 sub-methods 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 rul- ings 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(11) and 6.08(6) of this revenue procedure.