SECTION 6. MAY TAM UNDER

§ 301.9100–1 BE REQUESTED DURING THE COURSE OF AN EXAMINATION?

A § 301.9100–1 request is a letter ruling request

.01 Except with regard to exemption application matters involving §§ 505(c) and 508, a request for an extension of time for making an election or other application for relief under § 301.9100–1 of the Procedure and Administration Regulations is not a request for a TAM; instead, the request is submitted as a letter ruling request even if the request is submitted after the examination of the taxpayer’s return has begun or after the issues in the return are being considered by an appeals office or a federal court. Therefore, a § 301.9100–1 request should be submitted pursuant to Rev. Proc. 2010–4, page 122, this Bulletin (including the payment of the applicable user fee listed in section 6 of Rev. Proc. 2010–8).

Statute of limitations .02 The running of any applicable period of limitations is not suspended for the period during which a § 301.9100–1 request has been filed. See § 301.9100–3(d)(2). If the period of limitations on an assessment under § 6501(a) 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, will expire before receipt of a § 301.9100–1 letter ruling, the Service ordinarily will not issue a § 301.9100–1 ruling. See § 301.9100–3(c)(1)(ii). Therefore, the taxpayer must secure a consent under § 6501(c)(4) to extend the period of limitations on assessment. Note that the filing of a protective claim for refund under § 6511 does not extend the period of limitations on assessment. If § 301.9100–1 relief is granted, the Service may require the taxpayer to consent to an extension of the period of limitations for assessment. See § 301.9100–3(d)(2).

Address to send a § 301.9100–1 request

.03 Requests made under § 301.9100–1, pursuant to Rev. Proc. 2010–4, together with the appropriate user fee, must be submitted to the Internal Revenue Service by the taxpayer and addressed as follows:

Sec. 5 January 4, 2010 170 2010–1 I.R.B.

If return is being examined or considered by an appeals office or a federal court, the taxpayer must notify EP or EO Technical who will notify the EP or EO Examinations Area manager, Appeals Area Director or government counsel