SECTION 7. SUBMITTING ISSUES

UNDER THE PROGRAM

.01 No required format. An issue submitted for consideration under the IIR Program is not required to be submitted in a particular format. The submission should, however, include an issue statement, a description of why the issue is appropriate for the IIR Program, an explanation of the need for guidance, the estimated number of taxpayers affected by the issue, and the name and telephone number of a person to contact if additional information is needed. The submission may also include a recommendation as to how the issue may be resolved.

.02 Where to submit issues. Interested parties should submit issues by e-mail to IIR@irs.gov. Alternatively, submissions may be mailed or faxed to:

Internal Revenue Service Office of Prefiling and Technical

Services Large and Mid-Size Business Division