SECTION 7. MAILING ADDRESS

FOR REQUESTING LETTER RULINGS, DETERMINATION LETTERS, ETC.

.01 Matters handled by EP or EO Tech- nical . Requests should be mailed to the appropriate address set forth in this section 7.01. (1) Employee plans letter rulings under Rev. Procs. 79–61, 79–62, 87–50, 90–49, 94–41, 94–42, 2000–41 or 2004–4:

Internal Revenue Service Attention: EP Letter Rulings P.O. Box 27063 McPherson Station Washington, D.C. 20038

(2) Employee plans opinion letters or advisory letters under Rev. Procs. 87–50, 97–29, 98–59 and 2000–20:

Internal Revenue Service Attention: EP Opinion/Advisory Letter P.O. Box 27063 McPherson Station Washington, D.C. 20038

(3) Employee plans administrative scrutiny determinations under Rev. Proc. 93–41 :

Internal Revenue Service Attention: Administrative Scrutiny P.O. Box 27063 McPherson Station Washington, D.C. 20038

(4) Exempt organizations letter rulings:

Internal Revenue Service Attention: EO Letter Rulings P.O. Box 27720 McPherson Station Washington, D.C. 20038

Note: Hand delivered requests must be marked RULING REQUEST SUBMISSION. The delivery should be made:

To the following address between the hours of 8:30 a.m. and 4:00 p.m.; where a receipt will be given:

Courier’s Desk Internal Revenue Service Attention: SE:T:EP [or SE:T:EO] 1111 Constitution Avenue, N.W. Washington, D. C. 20224

.02 Matters handled by EP or EO De- terminations Office . The following types of requests and applications are handled by

2004-1 I.R.B. 249 January 5, 2004

returned, the requester will be contacted and given a reasonable amount of time to submit the proper fee. If the proper fee is not received within a reasonable amount of time, the entire submission will then be returned. However, the respective offices of the Service, in their discretion, may defer substantive consideration of a submission until proper payment has been received.

(2) An application for a determination letter will not be returned merely because Form 8717 or Form 8718 was not attached.

(3) The return of a submission to the requester may adversely affect substantive rights if the submission is not perfected and resubmitted to the Service within 30 days of the date of the cover letter returning the submission. Examples of this are: (a) where an application for a determination letter is submitted prior to the expiration of the remedial amendment period under § 401(b) and is returned because no user fee was attached, the submission will be timely if it is resubmitted by the expiration of the remedial amendment period or, if later, within 30 days after the application was returned; and (b) where an application for exemption under § 501(c)(3) is submitted before expiration of the period provided by § 1.508–1(a)(2) and is returned because no user fee was attached, the submission will be timely if it is resubmitted before expiration of the period provided by § 1.508–1(a)(2) or within 30 days, whichever is later.

(4) If a check or money order is for more than the correct amount, the submission will be accepted and the amount of the excess payment will be returned to the requester.