PART III. PROCESSING DETERMINATION LETTER REQUESTS

SECTION 19. HOW DOES THE SERVICE HANDLE DETERMINATION LETTER REQUESTS? ...................... 224 .01 Oral advice ............................................................................................................................................................................ 224 .02 Conferences ........................................................................................................................................................................... 224 .03 Determination letter based solely on administrative record ................................................................................................ 224 .04 Notice of final determination................................................................................................................................................ 225 .05 Issuance of the notice of final determination....................................................................................................................... 225

SECTION 20. EXHAUSTION OF ADMINISTRATIVE REMEDIES ................................................................. 225 .01 In general............................................................................................................................................................................... 225 .02 Steps for exhausting administrative remedies...................................................................................................................... 225 .03 Applicant’s request for § 7805(b) relief............................................................................................................................... 225 .04 Interested parties ................................................................................................................................................................... 226 .05 Deemed exhaustion of administrative remedies................................................................................................................... 226 .06 Service must act on appeal................................................................................................................................................... 226 .07 Service must act on § 7805(b) request................................................................................................................................. 226 .08 Effect of technical advice request ........................................................................................................................................ 226

SECTION 21. WHAT EFFECT WILL AN EMPLOYEE PLAN DETERMINATION LETTER HAVE? ................... 226 .01 Scope of reliance on determination letter ............................................................................................................................ 226 .02 Effect of determination letter on minor plan amendment ................................................................................................... 226 .03 Sections 13 and 14 of Rev. Proc. 2003–4 applicable.......................................................................................................... 227 .04 Effect of subsequent publication of revenue ruling, etc...................................................................................................... 227 .05 Determination letter does not apply to taxability issues ..................................................................................................... 227

SECTION 22. EFFECT ON OTHER REVENUE PROCEDURES ....................................................................... 227

SECTION 23. EFFECTIVE DATE ................................................................................................................. 227

SECTION 24. PAPERWORK REDUCTION ACT ............................................................................................ 227

DRAFTING INFORMATION ........................................................................................................................ 228

EXHIBIT ................................................................................................................................................... 229

APPENDIX §§ 401(h) AND 420 DETERMINATION LETTERS ......................................................................... 231

January 6, 2003 194 2003–1 I.R.B.