PART III. PROCESSING DETERMINATION LETTER REQUESTS

SECTION 19. HOW DOES THE SERVICE HANDLE DETERMINATION LETTER REQUESTS .........................................................221

.01 Oral advice...............................................................................................................................................................................221 .02 Conferences..............................................................................................................................................................................222 .03 Determination letter based solely on administrative record ..................................................................................................222 .04 Notice of final determination ..................................................................................................................................................222 .05 Issuance of the notice of final determination ........................................................................................................................223

SECTION 20. EXHAUSTION OF ADMINISTRATIVE REMEDIES ..............................................................................................................223

.01 In general .................................................................................................................................................................................223 .02 Steps for exhausting administrative remedies ........................................................................................................................223 .03 Applicant’s request for § 7805(b) relief.................................................................................................................................223 .04 Interested parties......................................................................................................................................................................223 .05 Deemed exhaustion of administrative remedies.....................................................................................................................223 .06 Service must act on appeal .....................................................................................................................................................224 .07 Service must act on § 7805(b) request...................................................................................................................................224 .08 Effect of technical advice request .........................................................................................................................................224

SECTION 21. WHAT EFFECT WILL AN EMPLOYEE PLAN DETERMINATION LETTER HAVE? .................................................224

.01 Scope of reliance on determination letter...............................................................................................................................224 .02 Sections 13 and 14 of Rev. Proc. 2015–4 applicable............................................................................................................224 .03 Effect of subsequent publication of revenue ruling, etc. .......................................................................................................224 .04 Determination letter does not apply to taxability issues ......................................................................................................224

SECTION 22. EFFECT ON OTHER REVENUE PROCEDURES ...................................................................................................................225

SECTION 23. EFFECTIVE DATE .........................................................................................................................................................................225

SECTION 24. PAPERWORK REDUCTION ACT ..............................................................................................................................................225

January 2, 2015 196 Bulletin No. 2015–1

DRAFTING INFORMATION .................................................................................................................................................................................225

EXHIBIT ....................................................................................................................................................................................................................226

APPENDIX .................................................................................................................................................................................................................228