SECTION 22. PAPERWORK

REDUCTION ACT

.07 Where the applicant has requested EP Determinations to seek technical advice on the applicability of § 7805(b) relief to a qualification issue under § 401(a) pursuant to a determination letter request, the applicant’s administrative remedies will not be considered exhausted until EP Technical has a reasonable time to act on the request for technical advice. ( See section 20 of Rev. Proc. 2003–6.)

.08 Where technical advice has been requested pursuant to an exempt organization’s request for § 7805(b) relief from the retroactive application of an adverse determination within the meaning of § 7428(a)(1), the exempt organization’s administrative remedies will not be considered exhausted, within the meaning of § 7428(b)(2), until EO Technical has a reasonable time to act on the request for technical advice.

Rev. Proc. 2002–5 is superseded.

This revenue procedure is effective January 6, 2003.

The collections of information contained in this revenue procedure have been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. § 3507) under control number 1545–1520.

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid control number.

The collections of information in this revenue procedure are in sections 6.03, 9, 10.01, 10.02, 11.03, 11.04, 11.05, 12.02, 12.03, 13.01, 14.03, 14.10, 16.10, 16.12, 17.04, 19.03, 19.04, and 19.05. This information is required to evaluate and process the request for a technical

2003–1 I.R.B. 187 January 6, 2003

advice memorandum. In addition, this information will be used to help the Service delete certain information from the text of the technical advice memorandum before it is made available for public inspection, as required by § 6110. The collections of information are required to obtain a technical advice memorandum. The likely respondents are businesses or other for-profit institutions and not-for-profit institutions.

The estimated total annual reporting and/or recordkeeping burden is 1,950 hours.

The estimated annual burden per respondent/recordkeeper varies from 4 hours to 60 hours, depending on individual circumstances, with an estimated average of 19.5 hours. The estimated number of respondents and/or recordkeepers is 100.

The estimated annual frequency of responses is one request per applicant.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by § 6103.

DRAFTING INFORMATION The principal author of this revenue procedure is Michael Rubin of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding how this revenue procedure applies to employee plans matters, please contact the Employee Plans Customer Assistance Service at 1–877–829–5500 (a toll-free number) or Mr. Rubin at (202) 283– 9888 (not a toll-free number). For exempt organizations matters, please contact Mr. Wayne Hardesty at (202) 283–8976 (not a toll-free number).

January 6, 2003 188 2003–1 I.R.B.

INDEX References are to sections in Rev. Proc. 2003–5 Additional Information —procedure for submission .........................................................................................................................sections 16.02, 16.05, 16.10

after conference ................................................................................................................................................................section 14.10 —proposed deletions under § 6110......................................................................................................................................section 10.05

Chief Counsel —jurisdiction...........................................................................................................................................................................section 5.01

Conferences —offered .......................................................................................................................................................sections 11.02, 14.01, 14.09

exceptions .................................................................................................................................................sections 11.06, 12.04, 16.12 —pre-submission .........................................................................................................................................................................section 9 —scheduling ..............................................................................................................................................................................section 14

request to limit retroactivity.....................................................................................................................sections 14.07, 14.08, 19.06 telephone conferences ......................................................................................................................................................section 14.11

Definition - technical advice ......................................................................................................................................................section 3

Extension of Time —to appeal decision not to request technical advice..........................................................................................................section 12.02 —to disagree with statement of facts ........................................................................................ .............................sections 11.03, 11.04 —to schedule conference ........................................................................................................................................sections 14.03, 14.05 —to submit additional information.........................................................................................................................sections 14.10, 16.10

Farmers’ Cooperatives ..............................................................................................................................................sections 4.02, 5.01

Letter Ruling .......................................................................................................................................................................section 18.06

Mandatory Technical Advice ....................................................................................................................................sections 4.04, 7.01

Paperwork Reduction Act .......................................................................................................................................................section 22

Perjury Statement ..................................................................................................................................................sections 14.10, 16.10

Power of Attorney ...............................................................................................................................................................section 10.08

Public Disclosure under § 6110 —deletion statement required...............................................................................................................................................section 10.05

exception when § 6104 applies........................................................................................................................................section 10.04 failure to submit ...............................................................................................................................................................section 11.05 —notice of intention to disclose..........................................................................................................................................section 17.03

protesting deletions not made .............................................................................................................................sections 16.12, 17.04

Representatives .......................................................................................................................................................sections 14.08, 16.10

Retroactive Effect —in general................................................................................................................................. ...............................sections 18.02—.06

on letter ruling..................................................................................................................................................................section 18.06 —request to limit retroactivity..................................................................................................................................................section 19

employee plans determination letters ..............................................................................................................................section 19.07 exempt organization matters ............................................................................................................................................section 19.08

2003–1 I.R.B. 189 January 6, 2003

format of request .................................................................................................................................................sections 19.03, 19.04 scheduling conference ..............................................................................................................................sections 14.07, 14.09, 19.06

Revenue Rulings —effect on continuing transaction..........................................................................................................................sections 18.04, 18.05

request to limit retroactivity................................................................................................... ...............................sections 19.01—.05

Section 301.9100–1 Relief ..........................................................................................................................................................section 6

Status of Technical Advice Request —to EP or EO Examinations Area or

EP or EO Determinations or appeals office....................................................................................................................section 15.02 —to taxpayer.........................................................................................................................................................................section 15.01

Where to Send —additional information.......................................................................................................................................................section 16.11 —technical advice request from appeals office...................................................................................................................section 10.06 —technical advice request from EP or EO Examinations or

EP or EO Determinations.................................................................................................................................................section 10.06

Withdrawal of Technical Advice Request .............................................................................................................................section 13

January 6, 2003 190 2003–1 I.R.B.

26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 2003–6

TABLE OF CONTENTS

SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? .................................................. 195 .01 Purpose of revenue procedure .............................................................................................................................................. 195 .02 Organization of revenue procedure ...................................................................................................................................... 195

SECTION 2. WHAT CHANGES HAVE BEEN MADE TO THIS PROCEDURE? ............................................... 195 .01 In general............................................................................................................................................................................... 195 .02 Notice to interested parties ................................................................................................................................................... 195 .03 Other applicable procedures ................................................................................................................................................. 195 .04 Other changes........................................................................................................................................................................ 195