SECTION 6. MAY A TAM OR

A TEAM BE REQUESTED UNDER § 301.9100 DURING THE COURSE OF AN EXAMINATION?

A § 301.9100 request is a letter ruling request

.01 A request for an extension of time for making an election or other application for relief under § 301.9100–3 of the Procedure and Administration Regulations is a letter ruling request even if the request is submitted after the examination of the taxpayer’s return has begun or after the issues in the return are being considered by an area office or a federal court. Therefore, a § 301.9100 request should be submitted pursuant to Rev. Proc. 2003–1 (including the payment of the applicable user fee listed in Appendix A of Rev. Proc. 2003–1). See section 5.02 of Rev. Proc. 2003–1.

Period of limitations .02 The running of any applicable period of limitations is not suspended for the period during which a § 301.9100 request is being considered. See § 301.9100–3(d)(2). If the period of limitations on assessment under § 6501(a) for the taxable year in which an election should have been made, or any taxable year that would have been affected by the election had it been timely made, will expire before receipt of a § 301.9100 letter ruling, the Service ordinarily will not issue the ruling. See § 301.9100–3(c)(1)(ii). Therefore, the taxpayer must secure a consent under § 6501(c)(4) to extend the period of limitations on assessment. The filing of a claim for refund under § 6511 does not extend the period of limitations on assessment. If § 301.9100 relief is granted, the Service may require the taxpayer to consent to an extension of the period of limitations on assessment. See § 301.9100–3(d)(2).

Address to send a § 301.9100 request

.03 Pursuant to section 8.03(1) of Rev. Proc. 2003–1, a § 301.9100 request, together with the appropriate user fee, must be submitted by the taxpayer to the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs and Special Industries), the Associate Chief Counsel (Procedure and Administration), or the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), as appropriate. The package should be marked: RULING REQUEST SUBMISSION. See Appendix A of Rev. Proc. 2003–1 for the appropriate user fee.

(1) A § 301.9100 request generally should be sent to the following address:

Internal Revenue Service Attn: CC:PA:T P.O. Box 7604 Ben Franklin Station Washington, D.C. 20044

If a private delivery service is used, the address is:

Internal Revenue Service Attn: CC:PA:T, Room 6561 1111 Constitution Avenue, N.W. Washington, D.C. 20224

Sec. 5.02 January 6, 2003 82 2003–1 I.R.B.

If the return is being examined by a director or considered by an area office or a federal court, the taxpayer must notify the director, appeals officer, or government counsel that it requested relief under § 301.9100, and must notify the national office of that person’s name and telephone number