SECTION 9. WHAT ARE THE

GENERAL INSTRUCTIONS FOR REQUESTING LETTER RULINGS AND DETERMINATION LETTERS?

p. 142

.01 In general

.02 Certain information required in all requests

(1) Complete statement of facts and other information

(2) Copies of all contracts, wills, deeds, agreements, instruments, plan documents, and other documents

(3) Analysis of material facts

(4) Statement regarding whether same issue is in an earlier return

(5) Statement regarding whether same or similar issue was previously ruled on or requested, or is currently pending

(6) Statement of supporting authorities

(7) Statement of contrary authorities

(8) Statement identifying pending legislation

(9) Statement identifying information to be deleted from copy of letter ruling or determination letter for public inspection

(10) Signature by taxpayer or authorized representative

(11) Authorized representatives

(12) Power of attorney and declaration of representative

(13) Penalties of perjury statement

(14) Applicable user fee

(15) Number of copies of request to be submitted

(16) Sample format for a letter ruling request

(17) Checklist for letter ruling requests

.03 Additional information required in certain circumstances

(1) To request separate letter rulings for multiple issues in a single situation

(2) To designate recipient of original or copy of letter ruling or determination letter

(3) To request expedited handling

(4) To receive a letter ruling or submit a request for a letter ruling by facsimile transmission (fax)

(5) To request a conference

.04 Address to send the request

(1) Requests for letter rulings

(2) Requests for information letters

(3) Requests for determination letters

.05 Pending letter ruling requests

2002–1 I.R.B 129 January 7, 2002

.06 When to attach letter ruling to return

.07 How to check on status of request

.08 Request may be withdrawn or EP or EO Technical may decline to issue letter ruling

.09 Compliance with Treasury Department Circular No. 230

.01 In general

.02 Exempt Organizations

.03 Employee Plans

.01 In general

.02 Is not bound by informal opinion expressed

.03 Tells taxpayer if request lacks essential information during initial contact

.04 Requires prompt submission of additional information requested after initial contact

.05 Near the completion of the ruling process, advises taxpayer of conclusions and, if the Service will rule adversely, offers the taxpayer the opportunity to withdraw the letter ruling request

.06 May request draft of proposed letter ruling near the completion of the ruling process

.01 Schedules a conference if requested by taxpayer

.02 Permits taxpayer one conference of right

.03 Disallows verbatim recording of conferences

.04 Makes tentative recommendations on substantive issues

.05 May offer additional conferences

.06 Requires written confirmation of information presented at conference

.07 May schedule a pre-submission conference

.08 Under limited circumstances, may schedule a conference to be held by telephone

.01 May be relied on subject to limitations

.02 Will not apply to another taxpayer

.03 Will be used by TE/GE in examining the taxpayer’s return

SECTION 10. WHAT SPECIFIC, ADDITIONAL PROCEDURES APPLY TO CERTAIN REQUESTS?