SECTION 8. WHAT ARE THE GENERAL INSTRUCTIONS FOR REQUESTING LETTER RULINGS AND

DETERMINATION LETTERS? ................................................................................................ 18 .01 Certain information required in all requests ........................................................................................................................ 18 (1) Complete statement of facts and other information ...................................................................................................... 18 (2) Copies of all contracts, wills, deeds, agreements, instruments, other documents, and foreign laws .......................... 18 (3) Analysis of material facts ............................................................................................................................................... 19 (4) Statement regarding whether same issue is in an earlier return ................................................................................... 19 (5) Statement regarding whether same or similar issue was previously ruled on or requested, or is currently pending. 19 (6) Statement regarding interpretation of a substantive provisions of an income or estate tax treaty.............................. 20 (7) Letter from Bureau of Indian Affairs relating to a letter ruling request for recognition of Indian tribal

government status or status as a political subdivision of an Indian tribal government............................................... 20 (8) Statement of supporting authorities................................................................................................................................ 20 (9) Statement of contrary authorities ................................................................................................................................... 20 (10) Statement identifying pending legislation.................................................................................................................... 21 (11) Statement identifying information to be deleted from copy of letter ruling or determination letter for public

inspection....................................................................................................................................................................... 21 (12) Signature by taxpayer or authorized representative..................................................................................................... 22 (13) Authorized representatives............................................................................................................................................ 22 (14) Power of attorney and declaration of representative................................................................................................... 23 (15) Penalties of perjury statement ...................................................................................................................................... 23 (16) Number of copies of request to be submitted ............................................................................................................. 24 (17) Sample format for a letter ruling request..................................................................................................................... 24 (18) Checklist for letter ruling requests............................................................................................................................... 24 .02 Additional information required in certain circumstances................................................................................................... 24 (1) To request separate letter rulings for multiple issues in a single situation .................................................................. 24 (2) To designate recipient of original or copy of letter ruling or determination letter...................................................... 25 (3) To request a particular conclusion on a proposed transaction ...................................................................................... 25 (4) To request expedited handling........................................................................................................................................ 26 (5) To receive any document related to the letter ruling request by facsimile transmission (fax).................................... 27 (6) To submit a request for a letter ruling by fax ............................................................................................................... 27 (7) To request a conference.................................................................................................................................................. 27

January 6, 2003 2 2003–1 I.R.B.

(8) To obtain the applicable user fee for substantially identical letter rulings or identical accounting method

changes ............................................................................................................................................................................ 27 .03 Address to send the request.................................................................................................................................................. 27 (1) Requests for letter rulings............................................................................................................................................... 27 (2) Requests for determination letters.................................................................................................................................. 28 .04 Pending letter ruling requests ............................................................................................................................................... 28 .05 When to attach letter ruling to return................................................................................................................................... 29 .06 How to check on status of request....................................................................................................................................... 29 .07 Request may be withdrawn or national office may decline to issue letter ruling.............................................................. 29 .08 Compliance with Treasury Department Circular No. 230................................................................................................... 30