SECTION 7. WHAT ARE THE GENERAL INSTRUCTIONS FOR REQUESTING LETTER RULINGS

AND DETERMINATION LETTERS? .............................................................................................................................................18 .01 Documents and information required in all requests ...............................................................................................................18

(1) Complete statement of facts and other information ..........................................................................................................18 (2) Copies of all contracts, wills, deeds, agreements, instruments, other documents pertinent to the transaction,

and foreign laws...................................................................................................................................................................19 (3) Analysis of material facts....................................................................................................................................................20 (4) Statement regarding whether same issue is in an earlier return and additional information required

for § 301.9100 requests .......................................................................................................................................................20 (5) Statement regarding whether same or similar issue was previously ruled on or whether a request

involving it was submitted or is currently pending............................................................................................................20 (6) Statement regarding interpretation of a substantive provision of an income or estate tax treaty ....................................20 (7) Letter from Bureau of Indian Affairs relating to certain letter ruling requests ................................................................21 (8) Statement of supporting authorities.....................................................................................................................................21 (9) Statement of contrary authorities ........................................................................................................................................21 (10) Statement identifying pending legislation.........................................................................................................................22 (11) Statement identifying information to be deleted from public inspection copy of letter ruling

or determination letter .......................................................................................................................................................22 (12) Signature by taxpayer or authorized representative .........................................................................................................23 (13) Authorized representatives.................................................................................................................................................23 (14) Power of attorney and declaration of representative........................................................................................................24 (15) Penalties of perjury statement ...........................................................................................................................................24 (16) Number of copies of request to be submitted ..................................................................................................................25 (17) Sample format for a letter ruling request .........................................................................................................................25 (18) Checklist for letter ruling requests ...................................................................................................................................25 .02 Additional procedural information required with request........................................................................................................25

(1) To request separate letter rulings for multiple issues in a single situation.......................................................................25 (2) Power of attorney used to indicate recipient of a copy or copies of a letter ruling or a determination letter................26 (3) To request a particular conclusion on a proposed transaction...........................................................................................26 (4) To request expedited handling ............................................................................................................................................26 (5) To request the receipt of any document related to letter ruling request by fax................................................................27 (6) To request a conference .....................................................................................................................................................28 .03 Address to which to send request for letter ruling or determination letter.............................................................................28

(1) Request for letter ruling.......................................................................................................................................................28 (2) Request for determination letter .........................................................................................................................................28 .04 Pending letter ruling requests....................................................................................................................................................29

(1) Circumstances under which the taxpayer with a pending letter ruling request must notify the Associate office...........29 (2) Taxpayer must notify the Associate office if a return is filed and must attach the request to the return ......................29 .05 When to attach letter ruling or determination letter to return .................................................................................................29 .06 How to check on status of request for letter ruling or determination letter ...........................................................................29 .07 Request for letter ruling or determination letter may be withdrawn or Associate office may decline

to issue letter ruling...................................................................................................................................................................30

January 2, 2014 2 Bulletin No. 2014–1

(1) In general .............................................................................................................................................................................30 (2) Notification of appropriate Service official.........................................................................................................................30 (3) Refund of user fee ...............................................................................................................................................................30

SECTION 8. HOW DO THE ASSOCIATE OFFICES HANDLE LETTER RULING REQUESTS? ...........................................................30

.01 Docket, Records, and User Fee Branch receives, initially controls, and refers the requests to the appropriate

Associate office..........................................................................................................................................................................30 .02 Branch representative of the Associate office contacts taxpayer within 21 calendar days....................................................30 .03 Determines if transaction can be modified to obtain favorable letter ruling ..........................................................................31 .04 Not bound by informal opinion expressed ...............................................................................................................................31 .05 May request additional information..........................................................................................................................................31

(1) Additional information must be submitted within 21 calendar days.................................................................................31 (2) Extension of reply period if justified and approved...........................................................................................................32 (3) Letter ruling request closed if the taxpayer does not submit additional information.......................................................32 (4) Penalties of perjury statement .............................................................................................................................................32 (5) Faxing request and additional information .........................................................................................................................32 (6) Address to which to send additional information...............................................................................................................32 (7) Identifying information........................................................................................................................................................33 (8) Number of copies ...............................................................................................................................................................33 .06 Near the completion of the ruling process, advises the taxpayer of conclusions and, if the Associate offices will

rule adversely, offers the taxpayer the opportunity to withdraw the letter ruling request.....................................................33 .07 May request that taxpayer submit draft proposed letter ruling near the completion of the ruling process...........................33 .08 Issues separate letter rulings for substantially identical letter rulings, but generally issues a single letter ruling

for related § 301.9100 letter rulings.........................................................................................................................................33 .09 Send a copy of the letter ruling to appropriate Service official .............................................................................................34