SECTION 20. WHERE TO FILE AND

OTHER RULES FOR APPLICATIONS AND LETTERS

.01 Opinion Letters - Applications for opinion letters, including applications filed by M&P mass submitters, should be sent to the attention of:

Internal Revenue Service P.O. Box 2508 Cincinnati, OH 45201 Attn: M&P Coordinator Room 5106

.02 Advisory Letters - Applications for advisory letters, including applications filed by VS mass submitters, should be sent to:

Internal Revenue Service P.O. Box 2508 Cincinnati, OH 45201 Attn: VSC Coordinator Room 5106

.03 In both .01 and .02 above, a request shipped by Express Mail or a delivery service should be sent to the attention of the VSC Coordinator or the M&P Coordinator, whichever is applicable, to:

Internal Revenue Service 550 Main Street P.O. Box 2508 Cincinnati, OH 45202 Room 5106

.04 Effect of Failure to Disclose Material Fact or to Accurately Provide Information — The Service may determine, based on the application, the extent of review of the pre-approved plan. A failure to disclose a material fact or misrepresentation of a material fact in the application may adversely affect the reliance that would otherwise be obtained through issuance by the Service of a favorable opinion or advisory letter. Similarly, failure to accurately provide any of the information called for on any form required by this revenue procedure may result in no reliance.

.05 Additional Information May Be Requested - The Service may, at its discretion, require any additional information that it deems necessary, including a demonstration of how the variables (options or alternatives) in the M&P or specimen plan interrelate to satisfy the qualifi

2005–10 I.R.B. 691 March 7, 2005

128, are met. For this purpose, opinion and advisory letters will be given the same effect as rulings. Revocation may be effected by a notice to the sponsor or VS practitioner to which the letter was originally issued, or by a regulation, revenue ruling or other statement published in the Internal Revenue Bulletin. The sponsor or VS practitioner should then notify each adopting employer of the revocation as soon as possible. The content of the notification to each adopting employer must explain how the revocation affects any reliance an adopting employer has on the applicable advisory or opinion letter and on any determination letter issued.