SECTION 1. GENERAL MAP

REQUEST ITEMS

.01 Overview. General MAP request items must be presented in a cover letter followed by the attachments, presented in the order listed in section 1.03 of this appendix. The cover letter and the attachments must contain or respond to the required statements, descriptions, explanations, and other requested information. If the requested information is not applicable to the MAP request, this must be indicated by “N/A.”

.02 MAP Request Cover Letter . (1) Process. The cover letter must be addressed to the Deputy Commissioner (International) at the address provided in section 5 of this appendix. An original of the cover letter, signed and dated by a person having authority to sign the taxpayer’s federal tax returns, must be included in one of the three required printed copies of the MAP request ( see section 4 of this appendix). In a case involving a request for either discretionary LOB relief or a foreign pension plan determination where the person requesting relief does not file federal tax returns, the cover letter may be signed and dated by any authorized representative or officer of such person.

(2) Content. The cover letter must contain an introductory statement that the taxpayer seeks assistance of the U.S. competent authority. The letter then must contain or respond to each of the statements, descriptions, explanations, and other requested information listed under this section 1.02, according to the instructions and structure set forth in this section.

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Part 1 . Identifying Information and Summary of Issues and Proceedings

1.1 U.S. competent authority office : State the office of the U.S. competent authority - APMA (transfer pricing) or TAIT (non-transfer pricing) – to which the MAP request is directed

1.2 Identifying information : List the names, addresses, country of residence for purposes of the treaty, U.S. taxpayer identification number(s), and foreign taxpayer identification number(s) (if any) of the members of the controlled group whose taxable incomes would be affected by a MAP resolution being reached in the taxpayer’s MAP case

1.3 Authorization : List the names and contact information for the taxpayer’s point of contact for the U.S competent authority, together with an indication as to which point of contact (if any) has been empowered by a Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization ( see Attachments, Tab 1)

1.4 IRS Office : Provide the following information:

a. For U.S.-initiated adjustments, the IRS office that has made the adjustment, together with the name of and con tact information for the taxpayer’s IRS Examination team manager; or b. For non-U.S.-initiated actions, the contact information for the IRS office having examination jurisdiction over the

taxpayer or U.S. members of the controlled group, together with the name of and contact information for the taxpayer’s IRS Examination team manager if the taxpayer is under examination when the MAP request is fled

1.5 Treaty(ies) : Identify the U.S. tax treaty(ies) and articles under which the request is being fled

1.6 Summary of MAP issue(s) : Provide a summary of the discussion in Part 2.1, setting forth the MAP issue(s) for which assistance is being requested

1.7 Years and amounts : Provide the taxable years and amounts at issue, presented in both U.S. dollars and foreign currency, together with the exchange rate(s) that was (were) used for currency conversion during the applicable taxable years

1.8 Taxpayer proceedings : Provide a summary of relevant U.S. and foreign judicial or administrative proceedings involving the taxpayer or other members of the controlled group, including all information related to notifications provided to the treaty country(ies)

1.9 Other proceedings : To the extent known, provide a summary of relevant foreign judicial or public administrative proceedings not involving the taxpayer or members of the controlled group but concerning a similar MAP issue for which the MAP request is being fled

1.10 Statutes of limitations : Provide the expiration dates of applicable statutes of limitations in both the United States and the treaty country(ies) for the taxable years covered by the MAP request

Part 2 . MAP Issue(s)

2.1 MAP issue(s) : Provide a thorough, informative explanation of the MAP issue(s) for which assistance is requested, including, but not limited to, descriptions or discussions of the:

a. Relevant transactions, activities, or other circumstances surrounding the MAP issues for which the request is

made; b. The taxpayer’s understanding of the legal basis for the adjustment; c. The taxpayer’s view on the justification for assistance under the applicable U.S. tax treaty(ies); and d. Content of any related requests for assistance submitted to the foreign competent authority, together with an

explanation of any material differences between the MAP request filed under this revenue procedure and the request fled with the foreign competent authority

2.2 Prior U.S. competent authority assistance : State whether or not the MAP issue(s) set forth in the MAP request is (are) the same or similar to an issue(s) considered in a prior MAP or APA request covering the same or prior taxable years, and, if so, summarize the terms of the resolution of the issue by the U.S. competent authority

2.3 Pre-filing information : Provide the following information:

a. Whether a mandatory or optional pre-filing memorandum was filed; and b. Whether a pre-filing conference was held and, if so, the date of and attendees at the conference

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Part 3 . Assistance Requested and Required Statements

3.1 Coordination with other proceedings : Provide the following information:

a. Whether the taxpayer seeks SAP review; b. Whether and when the taxpayer filed an examination resolution notification pursuant to section 9.01(1) of the

revenue procedure and, if so, the date upon which the U.S. competent authority notified the taxpayer of its agreement to the terms of such resolution; and c. The date of any opening conference with IRS Appeals in which the MAP issue(s) in the MAP request was

(were) discussed; and the issues, if any, set forth in the taxpayer’s protest that remained within the jurisdiction of IRS Appeals and from which the MAP issue(s) covered by the MAP request has (have) been severed

3.2 ACAP years : For MAP requests filed with APMA, provide the following information:

a. Whether the taxpayer requests ACAP and, if so, the ACAP years proposed to be covered; b. Whether the taxpayer does not seek to apply the MAP resolution to one or more ACAP years and its reasons for not

requesting ACAP (such as the transactions at issue not having occurred in subsequent taxable years); and c. Whether the taxpayer has filed a bilateral or multilateral APA request pursuant to Rev. Proc. 2014–YY that proposes

to cover the same issues covered by the MAP request and whether it includes a rollback request for ACAP years

3.3 Ancillary issues : List the ancillary issues (if any) the taxpayer requests be addressed in the MAP resolution

3.4 Attachments : List any required MAP request attachments that the taxpayer has not included in its MAP request, together with explanations as to why such items are not included (e.g., “N/A”)

.03 MAP Request Attachments . The MAP request must also include the following attachments after the cover letter, separated and ordered as indicated in this section 1.03. If an attachment in the list below is not applicable to the MAP request, the attachment should indicate this by “N/A.”

Tab 1 Authorization form : Include a properly executed Form 2848 ( Power(s) of Attorney and Declaration of Represen- tative ) or Form 8821 ( Tax Information Authorization )

Tab 2 ACAP requests : If the taxpayer is requesting ACAP, provide a statement that the taxpayer agrees to the following:

a. The inspection of books of account or records under ACAP will not preclude or impede (under section 7605(b) of

the Code or any administrative provision adopted by the IRS) a later examination of a return or inspection of books of account or records for any taxable period covered in the ACAP request; and b. The IRS need not comply with any applicable procedural restrictions (e.g., providing notice under section 7605(b)

of the Code) before beginning such examination or inspection

Tab 3 Protective claim and treaty notification : If applicable, provide the following information: a. A statement that the MAP request is to serve as a protective claim pursuant to section 13 of the revenue procedure,

together with the information required by section 13.02(3); and b. A statement that the MAP request is to provide treaty notifcation pursuant to section 14 of the revenue procedure

Tab 4 Consent to disclosure : Include a declaration, dated and signed by a person having authority to sign the taxpayer’s federal tax returns, that the taxpayer consents to the disclosure of the contents of the MAP request – other than trade secrets, if the taxpayer so requests – to the applicable foreign competent authority(ies) within the limits contained in the U.S. tax treaty(ies) governing the MAP request

Tab 5 “Penalties of perjury” declaration : Include the following “penalties of perjury” declaration:

Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the facts presented in support of the MAP request are true, correct, and complete.

The declaration must be dated and signed by the person(s) on whose behalf the request is being made and not by the taxpayer’s representative. The person signing for a corporate taxpayer must be an authorized officer of the taxpayer having personal knowledge of the facts. The person signing for a trust, an estate, or a partnership must be a trustee, an executor, or a partner, respectively, who has personal knowledge of the facts

Tab 6 Written notice of adjustment : Provide the following information:

a. For U.S.-initiated adjustments, a copy of the written notice of the adjustment, e.g., the Form 5701 or Form

4549, and any related attachments received from IRS Examination; or b. For non-U.S.-initiated actions: (1) an English translation of any official notice(s) of the adjustment to taxable

income reported in the treaty country(ies) upon which the MAP request is based; and (2) a copy of the official notice(s) of such adjustment(s) in the original language

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Tab 7 E-mail authorization : Except for individuals or for taxpayers eligible to file small case MAP requests under section 5 of the revenue procedure, include a signed original of the memorandum of understanding authorizing communications with the U.S. competent authority via e-mail, or a statement that the taxpayer does not authorize e-mail communications, together with a brief explanation for declining to do so ( see section 3.08 of the revenue procedure)

Tab 8 Information or documents in a foreign language : List any information or documents in a foreign language that are submitted to a foreign tax authority or foreign competent authority in connection with, or that are otherwise relevant to, the MAP request and for which a full translation in English is not provided

Tab 9 MAP requests filed with APMA : For MAP requests filed with APMA, provide the following information:

a. A copy of documentation prepared pursuant to section 6662 of the Code or other documentation analyzing the

MAP issues for the taxable years covered by the MAP request; b. Financial data prepared for official statutory, regulatory, or other reporting purposes for the taxpayer’s controlled

group (whether corporate parent is a U.S. person or not) for all taxable years covered by the MAP request; c. Income statements and balance sheets, segmented as necessary to demonstrate the effect of the MAP issue(s) on

taxable income for the taxpayer and the members of the controlled group for all taxable years covered by the MAP request and, as applicable, for the three taxable years ending before and the three taxable years ending after the years covered by the MAP request; and d. Diagrams similar to “covered issue diagrams” required for APA requests, as described in the appendix to Rev.

Proc. 2014–YY

Tab 10 Pre-filing submissions : Include any pre-filing memoranda or other materials submitted in connection with the MAP request

.04 Small Case MAP Requests Filed with APMA . Taxpayers filing small case MAP requests with APMA may exclude the information requested in Tabs 8, 9(a), and 9(d) from their MAP requests. This section does not apply to a MAP request involving a taxpayer-initiated position.