SECTION 7. MAILING ADDRESS

FOR REQUESTING LETTER RULINGS, DETERMINATION LETTERS, ETC.

.01 Matters handled by EP or EO Tech- nical. Requests should be mailed to the appropriate address set forth in this section 7.01. (1) Employee plans letter rulings under Rev. Procs. 79–62, 87–50, 90–49, 94–42, 2000–41, 2004–15, 2004–44, 2007–37, or 2010–4 :

Internal Revenue Service Attention: EP Letter Rulings P.O. Box 27063 McPherson Station Washington, D.C. 20038

(2) Employee plans opinion letters un- der Rev. Procs. 87–50, 97–29, and 98–59 :

Internal Revenue Service Attention: EP Opinion Letters P.O. Box 27063 McPherson Station Washington, D.C. 20038

(3) Employee plans administrative scrutiny determinations under Rev. Proc. 93–41 :

Internal Revenue Service Attention: Administrative Scrutiny P.O. Box 27063 McPherson Station Washington, D.C. 20038

(4) Exempt organizations letter rulings :

Internal Revenue Service Attention: EO Letter Rulings P.O. Box 27720 McPherson Station Washington, D.C. 20038

Note: Hand delivered requests must be marked RULING REQUEST SUBMISSION. The delivery should be made to the

following address between the hours of 8:30 a.m. and 4:00 p.m.; where a receipt will be given:

Courier’s Desk Internal Revenue Service Attention: SE:T:EP [or SE:T:EO] 1111 Constitution Avenue, N.W. — PE Washington, D.C. 20224

.02 Matters handled by EP or EO De- terminations Office . The following types of requests and applications are handled by the EP or EO Determinations Office and should be sent to the Internal Revenue Service Center in Covington, Kentucky, at the address shown below: requests for determination letters on the qualified status of employee plans under §§ 401, 403(a), or 409, and the exempt status of any related trust under § 501; applications for recognition of tax exemption on Form 1023, Form 1024 and Form 1028; and other applications for recognition of qualification or exemption. The address is:

Internal Revenue Service P.O. Box 12192 Covington, KY 41012–0192

The following types of requests and applications are handled by the EP Determinations Office and should be sent to the Internal Revenue Service at the address shown below: requests for opinion letters and for volume submitter advisory letters on the form of pre-approved employee plans under § 401 or 403(a) and the exempt status of any related trust under § 501. The address is:

Internal Revenue Service P.O. Box 2508 Rm. 5106 Cincinnati, OH 45201

Determinations and requests not subject to a user fee are handled by the EO Determinations Office and should be sent to

2010–1 I.R.B. 243 January 4, 2010

cation was returned; and (b) where an application for exemption under § 501(c)(3) is submitted before expiration of the period provided by § 1.508–1(a)(2) and is returned because no user fee was attached, the submission will be timely if it is resubmitted before expiration of the period provided by § 1.508–1(a)(2) or within 30 days, whichever is later.

(4) If a check or money order is for more than the correct amount, the submission will be accepted and the amount of the excess payment will be returned to the requester.