SECTION 6. WHO IS

RESPONSIBLE FOR REQUESTING TECHNICAL ADVICE?

Director or area director, appeals, determines whether to request technical advice

Taxpayer may ask that issue be referred for technical advice

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. 2002–1 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

(2) A § 301.9100 request may also be hand delivered between the hours of 8:00 a.m. and 4:00 p.m. to the courier’s desk at the loading dock 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

.04 If the taxpayer’s return 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 is being examined by a field office or considered by an area office or a federal court, the taxpayer must notify the national office. See § 301.9100–3(e)(4)(i) and section 5.02(3) of Rev. Proc. 2002–1. The national office will notify the appropriate director, appeals officer, or government counsel that a § 301.9100 request has been submitted to the national office. The examining officer, appeals officer, or government counsel is not authorized to 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, the appeals officer, or the government counsel.

.01 The director or area director, appeals, determines whether to request technical advice on an issue being considered. Each request must be submitted through channels and signed by a person who is authorized to sign for the director or area director, appeals.

.02 While a case is under the jurisdiction of a director or area director, appeals, a taxpayer may request in writing or orally to the examining officer or appeals officer that an issue be referred to the national office for technical advice.

Sec. 6.02 January 7, 2002 90 2002–1 I.R.B.