SECTION 6. EFFECTIVE DATE

This revenue procedure applies to all ruling requests postmarked or, if not mailed, received after August 8, 2003. Ruling requests postmarked or received after June 24, 2003, and on or before August 8, 2003, that are not in compliance with Rev. Proc. 2003–1 and Rev. Proc. 96–30 will be, in the sole discretion of the Service, either returned to the taxpayer or treated as being subject to this revenue procedure. Taxpayers, however, may use the guidelines of this revenue procedure in

or electronically via the Service internet site at: Notice.Comments@irscoun- sel.treas.gov (the Service comments e-mail address). All comments will be available for public inspection and copying.