SECTION 14. DRAFTING

INFORMATION

The principal authors of this revenue procedure are Richard M. Heinecke and

APPENDIX A

Gerald B. Fleming of the Office of Associate Chief Counsel (Corporate). For further information regarding this revenue procedure, contact Mr. Heinecke at (202) 317-6065 or Mr. Fleming at (202) 3176975 (not toll-free numbers).

Appendix A provides an example of a letter designating an agent. This sample letter is consistent with the guidelines specified in section 10.02 of this revenue procedure.

[Name of Designated Agent]

[Address]

Dear Sir or Madam: Pursuant to Treasury Regulation § 1.1502–77(c)(6), [Name of Designated Agent] (EIN xx–xxxxxxx) is hereby designated as the agent for the members of the [Name of Common Parent] (EIN xx–xxxxxxx) and Subsidiaries consolidated group with respect to the group’s consolidated tax liability for the consolidated return year ending [date].

This designation was generated based on a request for the Commissioner to designate an agent by [Name and address of Agent, or member, requesting the Commissioner designate an agent] (EIN xx–xxxxxxx). [ This paragraph may be omitted if no member requested the designation of an agent. ]

This designation is effective as of the date of this letter. In accordance with Treasury Regulation § 1.1502–77(c)(6)(ii), please give notice of this designation to each corporation that was a member of the group during any part of the consolidated return year for which this designation applies.

If you have any questions, please contact [Title - e.g., Revenue Agent], [Name of contact] at [phone number].

Sincerely,

[Authorized Official]*

• See Delegation Order 4–45 for the officials that are authorized to designate an agent on behalf of the Commissioner.

26 CFR 601.201: Rulings and determination letters. (Also Part I, § 45)

Rev. Proc. 2015–29