SECTION 10. WHAT

SPECIFIC, ADDITIONAL PROCEDURES APPLY TO CERTAIN REQUESTS?

but not all, of the issues, the user fee will not be returned. See section 10 of Rev. Proc. 2003–8 for additional information regarding refunds of user fees.

.09 The taxpayer’s authorized representative, whether or not enrolled, must comply with Treasury Department Circular No. 230, which provides the rules for practice before the Service. In those situations when EP or EO Technical believes that the taxpayer’s representative is not in compliance with Circular No. 230, EP or EO Technical will bring the matter to the attention of the Director of Practice.

For the requirement regarding compliance with the conference and practice requirements, see section 9.02(12) of this revenue procedure.

In general .01 Specific revenue procedures supplement the general instructions for requests explained in section 9 of this revenue procedure and apply to requests for letter rulings or determination letters regarding the Code sections and matters listed in this section.

Exempt Organizations .02 If the request is for the qualification of an organization for exemption from federal income tax under § 501 or 521, see Rev. Proc. 72–5, 1972–1 C.B. 709, regarding religious and apostolic organizations; Rev. Proc. 80–27, 1980–1 C.B. 677, concerning group exemptions; and Rev. Proc. 90–27, 1990–1 C.B. 514 (as modified by Rev. Proc. 2003–8), regarding applications for recognition of exemption.

Employee Plans .03

(1) For requests to obtain approval for a retroactive amendment described in § 412(c)(8) of the Code and section 302(c)(8) of the Employee Retirement Income Security Act of 1974 (ERISA) that reduces accrued benefits, see Rev. Proc. 94–42, 1994–1 C.B. 717.

(2) For requests for a waiver of the minimum funding standard, see Rev. Proc. 94–41, 1994–1 C.B. 711.

(3) For requests for a waiver of the 100 percent tax imposed under § 4971(b) of the Code on a pension plan that fails to meet the minimum funding standards of § 412, see Rev. Proc. 81–44, 1981–2 C.B. 618.

(4) For requests for a determination that a plan amendment is reasonable and provides for only de minimis increases in plan liabilities in accordance with §§ 401(a)(33) and 412(f)(2)(A), see Rev. Proc. 79–62, 1979–2 C.B. 576.

(5) For requests to obtain approval for an extension of an amortization period of any unfunded liability in accordance with § 412(e), see Rev. Proc. 79–61, 1979–2 C.B. 575.

(6) For requests by administrators or sponsors of a defined benefit plan to obtain approval for a change in funding method, see Rev. Proc. 2000–41, 2000–2 C.B. 371.

(7) For requests for the return to the employer of certain nondeductible contributions, see Rev. Proc. 90–49, 1990–2 C.B. 620 (as modified by Rev. Proc. 2003–8).

(8) For requests for determination letters for plans under §§ 401, 403(a), 409, and 4975(e)(7), and for the exempt status of any related trust under § 501, see Rev. Proc. 2003–6, Rev. Proc. 93–10 and Rev. Proc. 93–12.

January 6, 2003 146 2003–1 I.R.B.