SECTION 9. WHAT ARE THE GENERAL INSTRUCTIONS FOR REQUESTING LETTER RULINGS AND

DETERMINATION LETTERS? ................................................................................................ 135 .01 In general............................................................................................................................................................................... 136 .02 Certain information required in all requests ........................................................................................................................ 136

(1) Complete statement of facts and other information ...................................................................................................... 136 (2) Copies of all contracts, wills, deeds, agreements, instruments, plan documents, and other documents..................... 136 (3) Analysis of material facts ............................................................................................................................................... 136 (4) Statement regarding whether same issue is in an earlier return ................................................................................... 136 (5) Statement regarding whether same or similar issue was previously ruled on or requested, or is currently pending. 137 (6) Statement of supporting authorities................................................................................................................................ 137 (7) Statement of contrary authorities ................................................................................................................................... 137 (8) Statement identifying pending legislation...................................................................................................................... 138 (9) Statement identifying information to be deleted from copy of letter ruling or determination letter for public

inspection......................................................................................................................................................................... 138 (10) Signature by taxpayer or authorized representative..................................................................................................... 139 (11) Authorized representatives............................................................................................................................................ 139 (12) Power of attorney and declaration of representative................................................................................................... 140 (13) Penalties of perjury statement ...................................................................................................................................... 140 (14) Applicable user fee ....................................................................................................................................................... 141 (15) Number of copies of request to be submitted ............................................................................................................. 141 (16) Sample format for a letter ruling request..................................................................................................................... 141 (17) Checklist for letter ruling requests............................................................................................................................... 142 .03 Additional information required in certain circumstances................................................................................................... 142

(1) Multiple issues ............................................................................................................................................................... 142 (2) Power of attorney............................................................................................................................................................ 142 (3) Expedited handling ......................................................................................................................................................... 143 (4) Facsimile transmission (fax)........................................................................................................................................... 143 (5) Requesting a conference................................................................................................................................................. 144 .04 Address to send the request.................................................................................................................................................. 144

(1) Requests for letter rulings............................................................................................................................................... 144 (2) Requests for information letters ..................................................................................................................................... 144 (3) Requests for determination letters.................................................................................................................................. 145 .05 Pending letter ruling requests ............................................................................................................................................... 145 .06 When to attach letter ruling to return................................................................................................................................... 145 .07 How to check on status of request....................................................................................................................................... 145 .08 Request may be withdrawn or EP or EO Technical may decline to issue letter ruling..................................................... 145 .09 Compliance with Treasury Department Circular No. 230................................................................................................... 146

January 6, 2003 124 2003–1 I.R.B.

SECTION 10. WHAT SPECIFIC, ADDITIONAL PROCEDURES APPLY TO CERTAIN REQUESTS? ................. 146 .01 In general............................................................................................................................................................................... 146 .02 Exempt Organizations........................................................................................................................................................... 146 .03 Employee Plans..................................................................................................................................................................... 146

SECTION 11. HOW DOES EP OR EO TECHNICAL HANDLE LETTER RULING REQUESTS? ........................ 147 .01 In general............................................................................................................................................................................... 147 .02 Is not bound by informal opinion expressed ....................................................................................................................... 147 .03 Tells taxpayer if request lacks essential information during initial contact........................................................................ 147 .04 Requires prompt submission of additional information requested after initial contact...................................................... 147 .05 Near the completion of the ruling process, advises taxpayer of conclusions and, if the Service will rule adversely,

offers the taxpayer the opportunity to withdraw the letter ruling request.......................................................................... 148 .06 May request draft of proposed letter ruling near the completion of the ruling process .................................................... 148

Taxpayer may also submit draft on a word processing disk............................................................................................... 148

SECTION 12. HOW ARE CONFERENCES SCHEDULED? ............................................................................ 149 .01 Schedules a conference if requested by taxpayer ................................................................................................................ 149 .02 Permits taxpayer one conference of right ............................................................................................................................ 149 .03 Disallows verbatim recording of conferences...................................................................................................................... 149 .04 Makes tentative recommendations on substantive issues .................................................................................................... 149 .05 May offer additional conferences......................................................................................................................................... 149 .06 Requires written confirmation of information presented at conference.............................................................................. 150 .07 May schedule a pre-submission conference......................................................................................................................... 150 .08 Under limited circumstances, may schedule a conference to be held by telephone.......................................................... 150

SECTION 13. WHAT EFFECT WILL A LETTER RULING HAVE? ................................................................. 150 .01 May be relied on subject to limitations ............................................................................................................................... 150 .02 Will not apply to another taxpayer....................................................................................................................................... 150 .03 Will be used by Director, EP or EO Examinations in examining the taxpayer’s return ................................................... 151 .04 May be revoked or modified if found to be in error........................................................................................................... 151 .05 Not generally revoked or modified retroactively................................................................................................................. 151 .06 Retroactive effect of revocation or modification applied only to a particular transaction ................................................ 152 .07 Retroactive effect of revocation or modification applied to a continuing action or series of actions .............................. 152 .08 May be retroactively revoked or modified when transaction is completed without reliance on the letter ruling ............ 152 .09 Taxpayer may request that retroactivity be limited ............................................................................................................. 152

(1) Request for relief under § 7805(b) must be made in required format ......................................................................... 152 (2) Taxpayer may request a conference on application of § 7805(b)................................................................................. 153

SECTION 14. WHAT EFFECT WILL A DETERMINATION LETTER HAVE? .................................................. 153 .01 Has same effect as a letter ruling......................................................................................................................................... 153 .02 Taxpayer may request that retroactive effect of revocation or modification be limited .................................................... 153

(1) Request for relief under § 7805(b) must be made in required format ......................................................................... 153 (2) Taxpayer may request a conference on application of § 7805(b)................................................................................. 154 (3) Taxpayer steps in exhausting administrative remedies.................................................................................................. 154