SECTION 7. MAILING ADDRESS

FOR REQUESTING LETTER RULINGS, DETERMINATION LETTERS, ETC.

.01 Matters handled by EP or EO Technical . Requests should be mailed to the appropriate address set forth in this section 7.01.

(1) Employee plans letter rulings under Rev. Procs. 79–61, 79–62, 87–50, 90–49, 94–41, 94–42, 2000–41 or 2002–4 :

Internal Revenue Service Attention: EP Letter Rulings P.O. Box 27063 McPherson Station Washington, D.C. 20038

(2) Employee plans opinion letters or advisory letters under Rev. Procs. 87–50, 97–29, 98–59 and 2000–20 :

Internal Revenue Service Attention: EP Opinion/Advisory

Letter P.O. Box 27063 McPherson Station Washington, D.C. 20038

(3) Employee plans administrative scrutiny determinations under Rev. Proc. 93–41 :

Internal Revenue Service Attention: Administrative Scrutiny P.O. Box 27063 McPherson Station Washington, D.C. 20038

(4) Exempt organizations letter rul- ings :

Internal Revenue Service Attention: EO Letter Rulings P.O. Box 27720 McPherson Station Washington, D.C. 20038

Note: Hand delivered requests must be marked RULING REQUEST SUBMISSION. The delivery should be made:

To the following address between the hours of 8:00 a.m. and 4:00 p.m., where a receipt will be given:

2002–1 I.R.B 261 January 7, 2002