Part IV. Items of General Interest

Announcement 2013–13

This announcement contains corrections to Revenue Procedure 2013–6, as published on January 2, 2013 (2013–1 I.R.B. 198). In particular, this announcement clarifies that applications for determination letters should continue to be submitted to the Covington, KY address in section 6.15 of Rev. Proc. 2013–6. Comments submitted by interested parties in connection with the determination letter process should be sent to a different address in Cincinnati, OH in section 17.02 of Rev. Proc. 2013–6.

Correction 1: The third sentence of section 17.02, relating to comments submitted by interested

parties, contains a reference to an incorrect address. A portion of the third sentence is revised to read as follows:

“Such comments must be in writing, signed by the interested parties or by an authorized representative of such parties (as provided in section 9.02(11) of Rev. Proc. 2013–4), addressed to:

Internal Revenue Service EP Determinations Attn: Customer Service Manager P.O. Box 2508 Cincinnati, OH 45202

Comments must contain the following information:”

Correction 2: The reference to the address in section 17.03(2)(e) and section 18.03(4) is changed from “Section 6.17” to “Section 6.15”. Correction 3: The Exhibit: Sample Notice to Interested Parties, Item 7, contains an incorrect address to submit applications for determination letters. The correct address is as follows:

“Internal Revenue Service EP Determinations P.O. Box 12192 Covington, KY 41012–0192”

2013–9 I.R.B. 532 February 25, 2013