SECTION 5. ON WHAT ISSUES

MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES?

The completed application should be sent to:

Internal Revenue Service Commissioner, TE/GE Attention: T:EP:RA P.O. Box 27063 McPherson Station Washington, DC 20038

Section 6.01(4) of Rev. Proc. 2002–8, page 252, this Bulletin, imposes a user’s fee for anyone applying for approval to become a nonbank trustee or custodian.

Taxpayers may request letter rulings, information letters and closing agreements on issues within the jurisdiction of the Commissioner Tax Exempt and Government Entities Division under this revenue procedure. The Service issues letter rulings to answer written inquiries of individuals and organizations about their status for tax purposes and the tax effects of their acts or transactions when appropriate in the interest of sound tax administration.

Taxpayers also may request determination letters that relate to Code sections under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. See Rev. Proc. 2002–6, this Bulletin

Determination letters .01 The procedures for obtaining determination letters involving §§ 401, 403(a), 409, and 4975(e)(7), and the status for exemption of any related trusts or custodial accounts under § 501(a) are contained in Rev. Proc. 2002–6, this Bulletin.

Master and prototype plans .02 The procedures for obtaining opinion letters for master and prototype plans and any related trusts or custodial accounts under §§ 401(a), 403(a), and 501(a) are contained in Rev. Proc. 2000–20, as modified by Rev. Proc. 2000–27. The procedures for obtaining opinion letters for prototype trusts, custodial accounts or annuities under § 408(a) or (b) are contained in Rev. Proc. 87–50, as modified by Rev. Proc. 92–38. The procedures for obtaining opinion letters for prototype trusts under § 408(k) are contained in Rev. Proc. 87–50, as modified by Rev. Proc. 91–44 (as modified by Rev. Proc. 2002–8). The procedures for obtaining opinion letters for SIMPLE IRAs under § 408(p) are contained in Rev. Proc. 97–29, 1997–1 C.B. 698. The procedures for obtaining opinion letters for ROTH IRAs under § 408A are contained in Rev. Proc. 98–59, 1998–2 C.B. 727.

Closing agreement program for defined contribution plans that purchased GICs or GACs

Employee Plans Compliance Resolution System

.03 Rev. Proc. 95–52, 1995–1 C.B. 439, restates and extends for an indefinite period the closing agreement program for defined contribution plans that purchased guaranteed investment contracts (GICs) or group annuity contracts (GACs) from troubled life insurance companies.

.04 The procedures for obtaining corrections of Qualification or § 403(b) Failures under the Employee Plans Compliance Resolution System (EPCRS) are contained in Rev. Proc. 2001–17.

Chief Counsel .05 The procedures for obtaining rulings, closing agreements, and information letters on issues within the jurisdiction of the Chief Counsel are contained in Rev. Proc. 2002–1,

2002–1 I.R.B 135 January 7, 2002

Alcohol, tobacco, and firearms taxes