SECTION 6. AREAS NOT COVERED

BY THIS REVENUE PROCEDURE

.01 This revenue procedure does not apply to the notice requirements under sections 6221 through 6234, and 6037(c) of the Code concerning the tax treatment of partnership and subchapter S items.

.02 This revenue procedure does not apply to the following returns because they have unique processing requirements:

Form 5330 Return of Excise Taxes Related to Employee Benefits Plans (Under sections 4971, 4972, 4973(a)(3), 4975, 4976, 4977, 4978, 4978A, 4978B, 4979A, and 4980 of the Internal Revenue Code);

Form 5500 Annual Return/Report of Employee Benefit Plan;

February 20, 2001 710 2001–8 I.R.B.

Form 5500-C/R Return/Report of Employee Benefit Plan (with fewer than 100 participants); and Form 5500-EZ Annual Return of OneParticipant (Owners and Their Spouses) Retirement Plan.

.03 This revenue procedure does not require the Service to send notices to an address furnished by the taxpayer when it is determined that a taxpayer cannot actually be contacted or located at that address.