SECTION 4. REQUIREMENTS FOR

CLAIMS FOR CREDIT OR REFUND SUBJECT TO THIS NOTICE

.01 In General . All claims for credit or refund subject to this notice, other than claims for credit or refund identified in section 4.02 below, shall be filed with the Ogden Service Center at the following address:

Internal Revenue Service Center 1973 North Rulon White Road Ogden, UT 84201

The claim for credit or refund shall indicate at the top “Refund-Research Credit” and include a copy of the Form 6765, Credit for Increasing Research Activities, (if any) filed with the original return.

.02 Taxable Years Currently under Audit . At the taxpayer’s election, claims for credit or refund subject to this notice for a taxable year currently under audit by the Service may, with the concurrence of the LMSB Team Manager (or SB/SE Manager) and in lieu of the requirements set forth in section 4.01 above, be filed directly with the LMSB Team Manager (or SB/SE Manager) and a copy mailed to the following address:

The claim for credit or refund shall indicate at the top “Refund-Research Credit” and include a copy of the Form 6765 (if any) filed with the original return. All claims for credit or refund subject to this notice must include a completed Form 6765.