SECTION 4. APPLICATION

.01 Eligibility for Relief . A taxpayer is eligible for relief under section 4.03 of this revenue procedure for a late filing under sections 1.897–2(g)(1)(ii)(A), 1.897–2(h), 1.1445–2(c)(3)(i), 1.1445–2(d)(2), 1.1445–5(b)(2), or 1.1445–5(b)(4) if a statement or notice described in one or more of those sections was not provided to the relevant person or the IRS by the specified deadline and the taxpayer has reasonable cause for the failure to make a timely filing.

.02 Procedural Requirements for Re- questing Relief . Once the taxpayer becomes aware of the failure to file the statements or notices required by sections 1.897–2(g)(1)(ii)(A), 1.897–2(h), 1.1445–2(c)(3)(i), 1.1445–2(d)(2), 1.1445–5(b)(2), or 1.1445–5(b)(4), the taxpayer must file the completed statement or notice with the appropriate person or the IRS, as applicable. The completed statement or notice filed with the appropriate person or the IRS must state at the top of the document that it is “FILED PURSUANT TO REV. PROC. 2008–27.” With respect to a completed statement or notice required to be filed with the IRS under sections 1.897–2(h), 1.1445–2(d)(2), or 1.1445–5(b)(2), as applicable, the taxpayer must attach an explanation describing why the taxpayer’s failure to timely file the statement or notice was due to reasonable cause. Additionally, within the explanation, the taxpayer must provide that it filed with, or obtained from, an appropriate person the statements or notices required

under sections 1.897–2(g)(1)(ii)(A), 1.1445–2(c)(3)(i), 1.1445–2(d)(2)(i)(A), or 1.1445–5(b)(4)(iii)(A), as applicable. The completed statement or notice attached to the taxpayer’s explanation must be sent to the Ogden Service Center, P.O. Box 409101, Ogden, UT 84409.

.03 Relief for Late Filing. Upon receipt of a completed application requesting relief under this revenue procedure, the IRS will determine whether the requirements for granting additional time have been satisfied. The IRS will notify the taxpayer in writing within 120 days of the filing of the completed application if the IRS determines that the failure to comply was not due to reasonable cause, or if additional time will be needed to make a determination. For this purpose, the 120-day period shall begin on the date the taxpayer is notified in writing that the request has been received and assigned for review. If, once such period commences, the taxpayer is not again notified within 120 days, then the taxpayer shall be deemed to have established reasonable cause.