SECTION 6. AREAS NOT COVERED

BY THIS REVENUE PROCEDURE

.01 This revenue procedure does not apply to the notice requirements under sections 6221 through 6234, and 6037(c) concerning the tax treatment of partnership and subchapter S items.

.02 This revenue procedure does not apply to the following returns because of their unique processing requirements:

Form 5330 Return of Excise Taxes Re- lated to Employee Benefits Plans (Under sections 4971, 4972, 4973(a)(3), 4975, 4976, 4977, 4978, 4978A, 4978B, 4979A, 4980 and 4980F of the Internal Revenue Code) ; and

Form 5500 Series Annual Return/Re- port of Employee Benefit Plan .

.03 Except for notices required by law to be sent to a taxpayer’s last known address, this revenue procedure does not require the Service to continue to send notices to an address furnished by the taxpayer when it is determined after a delivery attempt that the taxpayer cannot actually be contacted or located at that address.