SECTION 6. UNDER WHAT CIRCUMSTANCES DOES THE SERVICE NOT ISSUE LETTER RULINGS

OR DETERMINATION LETTERS? ................................................................................................................................................14 .01 Ordinarily not if the request involves an issue under examination or consideration or in litigation ....................................14 .02 Ordinarily not in certain areas because of factual nature of the problem or for other reasons.............................................15 .03 Ordinarily not on part of an integrated transaction..................................................................................................................15

Bulletin No. 2014–1 1 January 2, 2014

.04 Ordinarily not on which of two entities is a common law employer .....................................................................................16 .05 Ordinarily not to business associations or groups....................................................................................................................16 .06 Ordinarily not where the request does not address the tax status, liability, or reporting obligations of the requester.........16 .07 Ordinarily not to foreign governments .....................................................................................................................................16 .08 Ordinarily not on Federal tax consequences of proposed legislation......................................................................................17 .09 Ordinarily not before issuance of a regulation or other published guidance..........................................................................17 .10 Not on frivolous issues..............................................................................................................................................................17 .11 No “comfort” letter rulings .......................................................................................................................................................18 .12 Not on alternative plans or hypothetical situations..................................................................................................................18 .13 Not on property conversions after return filed.........................................................................................................................18 .14 Circumstances under which determination letters are not issued by a Director ...................................................................18