SECTION 5. MAY TECHNICAL

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

A § 301.9100 request is a letter ruling request

.01 A request for an extension of time for making an election or other application for 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. 2002–1 (including the payment of the applicable user fee listed in Appendix A of Rev. Proc. 2002–1). See section 5.02 of Rev. Proc. 2002–1.

Period of limitation .02 The running of any applicable period of limitation 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 limitation 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 limitation on assessment. Note that the filing of a claim for refund under § 6511 does not extend the period of limitation on assessment. If § 301.9100 relief is granted, the Service may require the taxpayer to consent to an extension of the period of limitation on assessment. See § 301.9100–3(d)(2).

Address to send a § 301.9100 request

.03 Pursuant to section 8.03(1) of Rev. Proc. 2002–1, a § 301.9100 request, together with the appropriate user fee, must be submitted by the taxpayer to the Associate Chief

Sec. 5.03 2002–1 I.R.B 89 January 7, 2002

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