SECTION 9. WHAT OTHER CHECKLISTS, GUIDELINE REVENUE PROCEDURES, NOTICES, SAFE

HARBOR REVENUE PROCEDURES, AND AUTOMATIC CHANGE REVENUE PROCEDURES APPLY TO CERTAIN REQUESTS? .......................................................................................... 30 .01 Checklists, guideline revenue procedures, and notices........................................................................................................ 30 .02 Safe harbor revenue procedures ........................................................................................................................................... 34 .03 Automatic change revenue procedures................................................................................................................................. 36

SECTION 10. HOW DOES THE NATIONAL OFFICE HANDLE LETTER RULING REQUESTS? ...................... 37 .01 Controls request and refers it to appropriate Associate Chief Counsel’s office................................................................. 37 .02 Branch representative contacts taxpayer within 21 days..................................................................................................... 37 .03 Notifies taxpayer if any issues have been referred to another branch or office ................................................................ 37 .04 Determines if transaction can be modified to obtain favorable letter ruling...................................................................... 37 .05 Is not bound by informal opinion expressed ....................................................................................................................... 38 .06 Tells taxpayer if request lacks essential information during initial contact........................................................................ 38 .07 Requires prompt submission of additional information requested after initial contact...................................................... 38 .08 Near the completion of the ruling process, advises the taxpayer of conclusions and, if the Service will rule

adversely, offers the taxpayer the opportunity to withdraw the letter ruling request......................................................... 40 .09 May request draft of proposed letter ruling near the completion of the ruling process .................................................... 40 .10 Issues separate letter rulings for substantially identical letter rulings and generally issues a single letter ruling for

identical accounting method changes................................................................................................................................... 40 .11 Sends a copy of the letter ruling to appropriate Service official ........................................................................................ 41

SECTION 11. HOW ARE CONFERENCES SCHEDULED? ............................................................................ 41 .01 Schedules a conference if requested by taxpayer ................................................................................................................ 41 .02 Permits taxpayer one conference of right ............................................................................................................................ 41 .03 Disallows verbatim recording of conferences...................................................................................................................... 41 .04 Makes tentative recommendations on substantive issues .................................................................................................... 41 .05 May offer additional conferences......................................................................................................................................... 42 .06 Requires written confirmation of information presented at conference.............................................................................. 42 .07 May schedule a pre-submission conference......................................................................................................................... 42 .08 May schedule a conference to be held by telephone........................................................................................................... 43

SECTION 12. WHAT EFFECT WILL A LETTER RULING HAVE? ................................................................. 43 .01 May be relied on subject to limitations ............................................................................................................................... 43 .02 Will not apply to another taxpayer....................................................................................................................................... 44 .03 Will be used by a field office in examining the taxpayer’s return..................................................................................... 44 .04 May be revoked or modified if found to be in error........................................................................................................... 44 .05 Letter ruling revoked or modified based on material change in facts applied retroactively ............................................. 44 .06 Not otherwise generally revoked or modified retroactively................................................................................................ 45 .07 Retroactive effect of revocation or modification applied to a particular transaction......................................................... 45 .08 Retroactive effect of revocation or modification applied to a continuing action or series of actions .............................. 45 .09 Generally not retroactively revoked or modified if related to sale or lease subject to excise tax .................................... 46 .10 May be retroactively revoked or modified when transaction is entered into before the issuance of the letter ruling..... 46 .11 May be retroactively revoked or modified when transaction is entered into after a change in material facts................. 46 .12 Taxpayer may request that retroactivity be limited ............................................................................................................. 46

2003–1 I.R.B. 3 January 6, 2003

(1) Request for relief under § 7805(b) must be made in required format ........................................................................ 46 (2) Taxpayer may request a conference on application of § 7805(b) ............................................................................... 47

SECTION 13. WHAT EFFECT WILL A DETERMINATION LETTER HAVE? .................................................. 47 .01 Has same effect as a letter ruling......................................................................................................................................... 47 .02 Taxpayer may request that retroactive effect of revocation or modification be limited .................................................... 47 (1) Request for relief under § 7805(b) must be made in required format ......................................................................... 47 (2) Taxpayer may request a conference on application of § 7805(b)................................................................................. 48