SECTION 7. MAILING ADDRESS

FOR REQUESTING LETTER RULINGS, DETERMINATION LETTERS, ETC.

.01 Matters handled by EP Rulings and Agreements. Requests should be mailed to the appropriate address set forth in this section 7.01.

(1) Employee plans letter rulings under Rev. Procs. 87–50, 90–49, 2000–41, 2003–16, 2008–62, 2010–52, or 2015–4 :

Internal Revenue Service Attention: EP Letter Rulings Stop 31

P.O. Box 12192 Covington, KY 41012-0192

(2) Employee plans opinion letters un- der Rev. Procs. 87–50, 97–29, 98–59, and 2010–48 :

Internal Revenue Service Attention: EP Opinion Letters Stop 31 P.O. Box 12192 Covington, KY 41012-0192

(3) Employee plans opinion and advi- sory letters for § 403(b) pre-approved plans under Rev. Proc. 2013–22 .

$400

Internal Revenue Service Attention: EP Opinion Letters Stop 31 P.O. Box 12192 Covington, KY 41012-0192

Note: Hand delivered requests must be marked RULING REQUEST SUBMISSION. The delivery should be made to the following address between the hours of 8:30 a.m. and 4:00 p.m., where a receipt will be given:

Courier’s Desk Internal Revenue Service Attention: EP Letter Rulings

Sec. 7.01 Bulletin No. 2015–1 241 January 2, 2015

Stop 31 201 West Rivercenter Boulevard Covington, KY 41011

.02 Matters handled by EP or EO De- terminations Office .

(1) The following types of requests and applications are handled by the EP or EO Determinations Office and should be sent to the Internal Revenue Service Center in Covington, Kentucky, at the address shown below: (a) requests for determination letters on the qualified status of employee plans under § 401, 403(a), or 409, and the exempt status of any related trust under § 501; (b) applications for recognition of tax exemption on Form 1023, Form 1024 and Form 1028; (c) requests for determination letters submitted with Form 8940; (d) requests for changes in accounting period; and (e) and other applications for recognition of qualification or exemption (other than on Form 1023– EZ). The address is:

Internal Revenue Service Attention: EP/EO Determination Letters Stop 31 P.O. Box 12192 Covington, KY 41012–0192

(1) Applications for recognition of exemption on Form 1023–EZ are handled by the EO Determinations Office, but must be submitted electronically online at www.pay.gov . Paper submissions of Form 1023–EZ will not accepted. (3) The following types of requests and applications are handled by the EP Determinations Office and should be sent to the Internal Revenue Service at the address shown below: (a) requests for master and prototype opinion letters and for volume submitter advisory letters on the form of pre-approved employee plans under § 401 or 403(a); and

(b) the exempt status of any related trust under § 501. The address is:

Internal Revenue Service P.O. Box 2508 Rm. 5106: Group 7521 Cincinnati, OH 45201

(4) Determinations and requests not subject to a user fee are handled by the EO Determinations Office and should be sent to the Internal Revenue Service at the address shown below:

Internal Revenue Service P.O. Box 2508 Rm. 4024 Cincinnati, OH 45201

(5) Applications shipped by Express Mail or a delivery service for all of the above except for pre-approved em- ployee plans should be sent to:

Internal Revenue Service Attention: EP/EO Determination Letters Stop 31 201 West Rivercenter Boulevard Covington, KY 41011

Applications shipped by Express Mail or a delivery service for pre-approved employee plans should be sent to:

Internal Revenue Service 550 Main Street Room 5106: Group 7521 Cincinnati, OH 45202