PART III. PROCESSING DETERMINATION LETTER REQUESTS

SECTION 19. HOW DOES THE SERVICE HANDLE DETERMINATION LETTER REQUESTS? .......................................................230

.01 Oral advice...............................................................................................................................................................................230 .02 Conferences..............................................................................................................................................................................230 .03 Determination letter based solely on administrative record ..................................................................................................230 .04 Notice of final determination ..................................................................................................................................................231 .05 Issuance of the notice of final determination ........................................................................................................................231

SECTION 20. EXHAUSTION OF ADMINISTRATIVE REMEDIES ..............................................................................................................231

.01 In general .................................................................................................................................................................................231 .02 Steps for exhausting administrative remedies ........................................................................................................................231 .03 Applicant’s request for § 7805(b) relief.................................................................................................................................232 .04 Interested parties......................................................................................................................................................................232 .05 Deemed exhaustion of administrative remedies.....................................................................................................................232 .06 Service must act on appeal .....................................................................................................................................................232 .07 Service must act on § 7805(b) request...................................................................................................................................232 .08 Effect of technical advice request .........................................................................................................................................232

SECTION 21. WHAT EFFECT WILL AN EMPLOYEE PLAN DETERMINATION LETTER HAVE? .................................................233

.01 Scope of reliance on determination letter...............................................................................................................................233 .02 Sections 13 and 14 of Rev. Proc. 2016–4 applicable...........................................................................................................233 .03 Effect of subsequent publication of revenue ruling, etc. .......................................................................................................233 .04 Determination letter does not apply to taxability issues ......................................................................................................233

SECTION 22. EFFECT ON OTHER REVENUE PROCEDURES ...................................................................................................................234

January 4, 2016 202 Bulletin No. 2016–1

SECTION 23. EFFECTIVE DATE .........................................................................................................................................................................234

SECTION 24. PAPERWORK REDUCTION ACT ..............................................................................................................................................234

DRAFTING INFORMATION .................................................................................................................................................................................234

EXHIBIT ....................................................................................................................................................................................................................234

APPENDIX .................................................................................................................................................................................................................237