SECTION 15. UNDER

WHAT CIRCUMSTANCES ARE MATTERS REFERRED?

Requests for determination letters

(3) Taxpayer steps in exhausting administrative remedies.

Consideration of relief under § 7805(b) will be included as one of the taxpayer’s steps in exhausting administrative remedies only if the taxpayer has requested such relief in the manner described in this revenue procedure and in Rev. Proc. 2016–2. If the taxpayer does not complete the applicable steps, the taxpayer will not have exhausted the taxpayer’s administrative remedies as required by § 7428(b)(2) and § 7476(b)(3) and will, thus, be precluded from seeking a declaratory judgment under § 7428 or § 7476. Where the taxpayer has requested § 7805(b) relief, the taxpayer’s administrative remedies will not be considered exhausted until the Service has had a reasonable time to act upon the request.

.01 Requests for determination letters received by Employee Plans Determinations that, under the provisions of this revenue procedure, may not be issued by Employee Plans Determinations, will be forwarded to Employee Plans Rulings and Agreements for reply. Employee Plans Determinations will notify the taxpayer that the matter has been referred.

Employee Plans Determinations will also refer to Employee Plans Rulings and Agreements any request for a determination letter that in its judgment should have the attention of Employee Plans Rulings and Agreements.

No-rule areas .02 If the request involves an issue on which the Service will not issue a letter ruling or determination letter, the request will not be forwarded to Employee Plans Rulings and Agreements or the Office of Associate Chief Counsel. Employee Plans Determinations will notify the taxpayer that the Service will not issue a letter ruling or a determination letter on the issue. See sections 7 and 8 of this revenue procedure for a description of no-rule areas.

Requests for letter rulings .03 Requests for letter rulings received by Employee Plans Rulings and Agreements that, under section 6 of this revenue procedure, may not be acted upon by Employee Plans Rulings and Agreements will be forwarded to the Director, Employee Plans Examinations. The taxpayer will be notified of this action. If the request is on an issue or in an area of the type discussed in section 8 of this revenue procedure, and the Service decides not to issue a letter ruling or an information letter, Employee Plans Rulings and Agreements will notify the taxpayer and will then forward the request to the Director, Employee Plans Examinations for association with the related return.

Sec. 15.03 Bulletin No. 2016–1 179 January 4, 2016