SECTION 13. WHAT EFFECT

WILL A DETERMINATION LETTER HAVE?

.08 (a) For taxpayers under the jurisdiction of LMSB, send a request for a determination letter to the following address:

Internal Revenue Service Attn: Manager, Office of Pre-Filing and Technical Services Large and Mid-Size Business Division SE:LM:PFT:PFTS Mint Building, 3rd Floor 1111 Constitution Ave., NW Washington, DC 20224

(b) SB/SE and W&I taxpayers should send requests for determination letters to the appropriate SB/SE office listed in Appendix D.

(c) For a determination letter under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, see Rev. Proc. 2007–4, this Bulletin.

(d) For fees required with determination letter requests, see section 15 and Appendix A of this revenue procedure.

Has same effect as a letter ruling .01 A determination letter issued by a Director has the same effect as a letter ruling issued to a taxpayer under section 11 of this revenue procedure.

If a field office proposes to reach a conclusion contrary to that expressed in a determination letter, that office need not refer the matter to the Associate office as is required for a letter ruling found to be in error. The field office must, however, refer the matter to the Associate

Sec. 13.01 2007–1 I.R.B. 53 January 2, 2007

Taxpayer may request that retroactive effect of revocation or modification be limited

office through the appropriate Director, if it desires to have the revocation or modification of the determination letter limited under § 7805(b).

.02 Under § 7805(b), the Service may prescribe the extent to which a revocation or modification of a determination letter will be applied without retroactive effect. A Director does not have authority under § 7805(b) to limit the revocation or modification of the determination letter. Therefore, if the field office proposes to revoke or modify a determination letter, the taxpayer may request limitation of the retroactive effect of the revocation or modification by asking the Director that issued the determination letter to seek technical advice from the Associate office. See section 14.02 of Rev. Proc. 2007–2, this Bulletin.

Format of request (1) Request for relief under § 7805(b) must be made in required format.

A taxpayer’s request to limit the retroactive effect of the revocation or modification of the determination letter must be in the form of, and meet the general requirements for, a technical advice request. See section 14.02 of Rev. Proc. 2007–2, this Bulletin. The request must also—

(a) state that it is being made under § 7805(b);

(b) state the relief sought;

(c) explain the reasons and arguments in support of the relief sought (including a discussion of section 11.05 of this revenue procedure and the three items listed in section 11.06 of this revenue procedure and any other factors as they relate to the taxpayer’s particular situation); and

(d) include any documents bearing on the request.

Request for conference (2) Taxpayer may request a conference on application of § 7805(b).

When technical advice is requested regarding the application of § 7805(b), the taxpayer has the right to a conference with the Associate office to the same extent as does any taxpayer who is the subject of a technical advice request. See section 14.04 of Rev. Proc. 2007–2, this Bulletin.