SECTION 5. MAY TECHNICAL

ADVICE BE REQUESTED UNDER § 301.9100 DURING THE COURSE OF AN EXAMINATION?

A § 301.9100 request is a .01 A request for an extension of time for making an election or other application for letter ruling request relief under § 301.9100–3 of the Procedure and Administration Regulations is a letter ruling request even if the request is submitted after the examination of the taxpayer’s return has begun or after the issues in the return are being considered by an area office or a federal court. Therefore, a § 301.9100 request should be submitted pursuant to Rev. Proc. 2001–1 (including the payment of the applicable user fee listed in Appendix A of Rev. Proc. 2001–1). See section 5.02 of Rev. Proc. 2001–1.

Period of limitations .02 The running of any applicable period of limitations is not suspended for the period during which a § 301.9100 request has been filed. See § 301.9100–3(d)(2). If the period of limitations on assessment under § 6501(a) for the taxable year in which an election should have been made, or any taxable year that would have been affected by the election had it been timely made, will expire before receipt of a § 301.9100 letter ruling, the Service ordinarily will not issue a § 301.9100 ruling. See § 301.9100–3(c)(1)(ii). Therefore, the taxpayer must secure a consent under § 6501(c)(4) to extend the period of limitations on assessment. Note that the filing of a claim for refund under § 6511 does not extend the period of limitations on assessment. If § 301.9100 relief is granted, the Service may require the taxpayer to consent to an extension of the period of limitations on assessment. See § 301.9100– 3(d)(2).

Address to send a .03 Pursuant to section 8.03(1) of Rev. Proc. 2001–1, a § 301.9100 request, together § 301.9100 request with the appropriate user fee, must be submitted by the taxpayer to the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions & Products), the Associate Chief Counsel (Income Tax & Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs & Special Industries), the Associate Chief Counsel (Procedure and Administration), or the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), as appropriate. The package should be marked: RULING REQUEST SUBMISSION. See Appendix A of Rev. Proc. 2001–1 for the appropriate user fee.

(1) A § 301.9100 request should be sent to the following address:

Internal Revenue Service Attn: CC:PA:T 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:PA:T, Room 6561 1111 Constitution Avenue, N.W. Washington, D.C. 20224

Sec. 5.03 January 2, 2001 86 2001–1 I.R.B.

(2) A§ 301.9100 request may also be hand delivered between the hours of 8:15 a.m. and 5:00 p.m. to the courier’s desk at the main entrance of 1111 Constitution Avenue, N.W., Washington, D.C.. A receipt will be given at the courier’s desk. The package should be addressed to:

Courier’s Desk Internal Revenue Service Attn: CC:PA:T, Room 6561 1111 Constitution Avenue, N.W. Washington, D.C. 20224

If the return is being examined .04 If the taxpayer’s return for the taxable year in which an election should have been by a field office or considered by made or any taxable year that would have been affected by the election had it been timely an area office or a federal court, made is being examined by a field office or considered by an area office or a federal court, the taxpayer must notify the the taxpayer must notify the national office. See § 301.9100–3(e)(4)(i) and section 5.02(3) national office and the national of Rev. Proc. 2001–1. The national office will notify the appropriate director, appeals offioffice will notify the director, cer, or government counsel that a § 301.9100 request has been submitted to the national appeals officer, or office. The examining officer, appeals officer, or government counsel is not authorized to government counsel deny consideration of a § 301.9100 request. The letter ruling will be mailed to the taxpayer and a copy will be sent to the appropriate Service official in the operating division that has examination jurisdiction of the taxpayer’s tax return, appeals officer, or government counsel.