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SECTION 5. MAY TECHNICAL p. 86

Internal Revenue Bulletin 2001-1 · 2026-10-03 edition · updated 2026-10-04 · United States

ADVICE BE REQUESTED .01 A § 301.9100 request is a letter ruling request UNDER § 301.9100 DURING THE COURSE OF AN .02 Period of limitations EXAMINATION?

.03 Address to send a § 301.9100 request

.04 If the return is being examined by a field office or considered by an area office

or a federal court, the taxpayer must notify the national office and the national office will notify the director, appeals officer, or government counsel

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▸Contents — Internal Revenue Bulletin 2001-1
Internal Revenue Bulletin 2001-1

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