SECTION 10. WHAT

SPECIFIC, ADDITIONAL PROCEDURES APPLY TO CERTAIN REQUESTS?

.08

(1) In general. A taxpayer may withdraw a request for a letter ruling or determination letter at any time before the letter ruling or determination letter is signed by the Service. However, withdrawal in exempt organization matters is limited by section 6 of Rev. Proc. 2013–9, next Bulletin. Correspondence and exhibits related to a request that is withdrawn or related to a letter ruling request for which the Service declines to issue a letter ruling will not be returned to the taxpayer. See section 9.02(2) of this revenue procedure. In appropriate cases, the Service may publish its conclusions in a revenue ruling or revenue procedure.

A request for a letter ruling will not be suspended in EP or EO Technical at the request of a taxpayer.

(2) Notification of Director, EP or EO Examinations. If a taxpayer withdraws a request for a letter ruling or if EP or EO Technical declines to issue a letter ruling, EP or EO Technical will notify the Director, EP or EO Examinations and may give its views on the issues in the request to the Director, EP or EO Examinations to consider in any later examination of the return.

(3) Refunds of user fee. The user fee will not be returned for a letter ruling request that is withdrawn. If the Service declines to issue a letter ruling on all of the issues in the request, the user fee will be returned. If the Service, however, issues a letter ruling on some, but not all, of the issues, the user fee will not be returned. See section 10 of Rev. Proc. 2013–8 for additional information regarding refunds of user fees.

.09 The taxpayer’s authorized representative, whether or not enrolled, must comply with Treasury Department Circular No. 230, which provides the rules for practice before the Service. In those situations when EP or EO Technical believes that the taxpayer’s representative is not in compliance with Circular No. 230, EP or EO Technical will bring the matter to the attention of the Director, Office of Professional Responsibility.

For the requirement regarding compliance with the conference and practice requirements, see section 9.02(12) of this revenue procedure.

In general .01 Specific revenue procedures and notices supplement the general instructions for requests explained in section 9 of this revenue procedure and apply to requests for letter rulings or determination letters regarding the Code sections and matters listed in this section.

Exempt Organizations .02 If the request is for the qualification of an organization for exemption from federal income tax under § 501 or 521, see Rev. Proc. 72–5, 1972–1 C.B. 709, regarding religious and apostolic organizations; Rev. Proc. 80–27, 1980–1 C.B. 677, concerning group exemptions; Rev. Proc. 2013–9, next Bulletin, regarding applications for recognition of exemption, determinations for which § 7428 applies, and conference protest and appeal rights; Rev. Proc. 2013–10, next Bulletin, regarding determinations of private foundation status; and Notice 2011–44, 2011–25 I.R.B. 883, regarding applications for reinstatement of tax-exempt status and requesting retroactive reinstatement under § 6033(j) of the Code.

Employee Plans .03

(1) For requests to obtain approval for a retroactive amendment described in § 412(d)(2) of the Code and section 302(d)(2) of the Employee Retirement Income Security Act of 1974 (ERISA) that reduces accrued benefits, see Rev. Proc. 94–42, 1994–1 C.B. 717.

(2) For requests for a waiver of the minimum funding standard, see Rev. Proc. 2004–15, 2004–1 C.B. 490.

Sec. 9.08 January 2, 2013 150 2013–1 I.R.B.

(3) For requests for a waiver of the 100 percent tax imposed under § 4971(b) of the Code on a pension plan that fails to meet the minimum funding standards of § 412, see Rev. Proc. 81–44, 1981–2 C.B. 618.

(4) For requests for a determination that a plan amendment is reasonable and provides for only de minimis increases in plan liabilities in accordance with §§ 401(a)(33) and 412(c)(7)(B)(i), see Rev. Proc. 79–62, 1979–2 C.B. 576.

(5) For requests to obtain approval for an extension of an amortization period of any unfunded liability in accordance with §§ 431(d) of the Code and 304(d) of ERISA, see Rev. Proc. 2010–52, 2010–52 I.R.B. 927.

(6) For requests by administrators or sponsors of a defined benefit plan to obtain approval for a change in funding method, see Rev. Proc. 2000–41, 2000–2 C.B. 371.

(7) For requests for the return to the employer of certain nondeductible contributions, see Rev. Proc. 90–49, 1990–2 C.B. 620 (as modified by Rev. Proc. 2013–8).

(8) For requests for determination letters for plans under §§ 401, 403(a), 409, and 4975(e)(7), and for the exempt status of any related trust under § 501, see Rev. Proc. 2013–6, Rev. Proc. 93–10, 1993–1 C.B. 476 and Rev. Proc. 93–12, 1993–1 C.B. 479.

(9) For requests under § 414(e) relating to church plans, see Rev. Proc. 2011–44, 2011–39, I.R.B. 446.