SECTION 7. WHO IS

RESPONSIBLE FOR REQUESTING TAMs?

EP or EO Examinations Area manager or EP or EO Determinations manager or Appeals Area Director, Area 4, determines whether to request the advice

Taxpayer may ask that issue be referred for TAM

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. 2007–8 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, NW – PE Washington, DC 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. 2007–4. EP or EO Technical will notify the appropriate EP or EO Examinations Area manager or Appeals Area Director, Area 4, 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 4, or government counsel.

.01 The EP or EO Examinations Area manager, the EP or EO Determinations manager or the Appeals Area Director, Area 4, determines whether to request a TAM on an issue. Each request must be submitted through proper channels and signed by a person who is authorized to sign for the EP or EO Examinations Area manager, the EP or EO Determinations manager or the Appeals Area Director, Area 4. The mandatory technical advice described in section 4.04(3) of this revenue procedure, for cases concerning amendments to defined contribution plans in connection with a waiver of the minimum funding standard and a request for a determination letter, is treated as if it had been a request for technical advice submitted by the EP Determinations manager. See section 15 of Rev. Proc. 2007–6 and section 3.04 of Rev. Proc. 2004–15 for the procedural rules applicable to this particular mandatory technical advice.

.02 While a case is under the jurisdiction of EP or EO Examinations, EP or EO Determinations, or the Appeals Area Director, Area 4, a taxpayer may request that an issue be referred to the EP or EO Technical office for a TAM.

Sec. 7.02 2007–1 I.R.B. 167 January 2, 2007