SECTION 6. MAY TAM OR

TEAM UNDER § 301.9100–1 BE REQUESTED DURING THE COURSE OF AN EXAMINATION?

A § 301.9100–1 request is a letter ruling request

.01 Except with regard to exemption application matters involving §§ 505(c) and 508, a request for an extension of time for making an election or other application for relief under § 301.9100–1 of the Procedure and Administration Regulations is not a request for a TAM or a TEAM; instead, the request is submitted as a letter ruling request even if the request is submitted after the examination of the taxpayer’s return has begun or after the issues in the return are being considered by an appeals office or a federal court. Therefore, a § 301.9100–1

2005–1 I.R.B. 175 January 3, 2005

request should be submitted pursuant to Rev. Proc. 2005–4, page 128, this Bulletin (including the payment of the applicable user fee listed in section 6 of Rev. Proc. 2005–8).

Statute of limitations .02 The running of any applicable period of limitations is not suspended for the period during which a § 301.9100–1 request has been filed. See § 301.9100–3(d)(2). If the period of limitations on an assessment under § 6501(a) for the taxable year in which an election should have been made, or any taxable year that would have been affected by the election had it been timely made, will expire before receipt of a § 301.9100–1 letter ruling, the Service ordinarily will not issue a § 301.9100–1 ruling. See § 301.9100–3(c)(1)(ii). Therefore, the taxpayer must secure a consent under § 6501(c)(4) to extend the period of limitations on assessment. Note that the filing of a protective claim for refund under § 6511 does not extend the period of limitations on assessment. If § 301.9100–1 relief is granted, the Service may require the taxpayer to consent to an extension of the period of limitations for assessment. See § 301.9100–3(d)(2).

Address to send a § 301.9100–1 request

If return is being examined or considered by an appeals office or a federal court, the taxpayer must notify EP or EO Technical who will notify the EP or EO Examinations Area manager, Appeals Area Director, Area 7 or government counsel

.03 Requests made under § 301.9100–1, pursuant to Rev. Proc. 2005–4, together with the appropriate user fee, must be submitted to the Internal Revenue Service by the taxpayer and addressed as follows:

Requests involving employee plans matters:

Internal Revenue Service Commissioner, Tax Exempt and Government Entities Attn: SE:T:EP:RA P.O. Box 27063 McPherson Station Washington, DC 20038

Requests involving exempt organization matters:

Internal Revenue Service Commissioner, Tax Exempt and Government Entities Attn: SE:T:EO:RA P.O. Box 27720 McPherson Station Washington, DC 20038

A § 301.9100–1 request may also be hand delivered between the hours of 8:30 a.m. and 4:00 p.m. where a receipt will be given at the Courier’s Desk. In each instance, the package should be marked RULING REQUEST SUBMISSION. See Rev. Proc. 2005–8 for the appropriate user fee. Deliver to:

Courier’s Desk Internal Revenue Service Attn: SE:T:EP:RA or SE:T:EO:RA 1111 Constitution Avenue, N.W. – PE Washington, D.C. 20224

.04 If the taxpayer’s return for the taxable year in which an election should have been made or any taxable year that would have been affected by the election had it been timely made is being examined by EP or EO Examinations or the issues in the return are being considered by an appeals office or a federal court, the taxpayer must notify EP or EO Technical. See, § 301.9100–3(e)(4)(i) and section 6.04 of Rev. Proc. 2005–4. EP or EO Technical will notify the appropriate EP or EO Examinations Area manager or Appeals Area Director, Area 7, or government counsel considering the return that a request for § 301.9100–1 relief has been submitted. The EP or EO specialist, appeals officer or government counsel is not authorized to deny consideration of a request for § 301.9100–1 relief. The letter ruling will be mailed to the taxpayer and a copy will be sent to the appropriate EP or EO Examinations Area manager, or Appeals Area Director, Area 7, or government counsel.

January 3, 2005 176 2005–1 I.R.B.