SECTION 5. SAT LIST

MAINTENANCE PROCESS

.01 Procedures to request SAT status.

(1) The terminal operator must request, in writing, that the IRS add the terminal to the SAT list by mailing the request to Department of the Treasury, Internal Rev

enue Service, Excise Operations Unit Stop 5701G, Cincinnati, OH 45999. Requests must have “Excise Tax – SAT Request - Stop 5701G” written at the top center of the request and must include the following information:

a. Name of entity making the request b. Employer identification number c. Mailing address d. Terminal control number (TCN) e. Contact person

(2) The IRS will arrange for one or more IRS representatives such as a revenue agent or a fuel compliance officer to perform an onsite inspection of the terminal to inspect for compliance with the criteria described in § 4 of this notice.

a. If the IRS approves the request,

generally within 60 days from receipt of the request, the IRS will issue the terminal operator a SAT approval letter. SAT designation is valid upon the issuance of the SAT approval letter. The IRS will also add the terminal to the SAT list. b. If the IRS denies the request, gen erally within 60 days from receipt of the request, the IRS will inform the terminal operator of the reason for the denial in writing. The applicant will have 10 business days from the date of the denial letter within which to submit a written appeal of the denial under procedures specified in § 5.01(3) of this notice. If the applicant does not appeal the denial, the applicant may submit another request for SAT designation after 10 days from the date of the denial letter. In addition to the information required in § 5.01(1) of this notice, the applicant must explain what has changed since the earlier denial to make the terminal eligible for SAT designation.

(3) The following appeal procedures will apply to contested denials:

a. The applicant may submit a written

appeal of the denial to the Chief of Excise Tax Examination for a final determination. b. The applicant must send the request

to the address provided in § 5.01(1) of this notice and include the infor

Bulletin No. 2016–13 487 March 28, 2016

Seattle Tacoma International Airport, T–91–WA–4425; Sky Harbor International Airport, T–86– AZ–4302; Tampa/St. Petersburg International Airport, T–59–FL–2110; Ted Stevens International Airport, T–91– AK–4520; Wayne County Metropolitan Airport, T–38–MI–3018; William B. Hartsfield Atlanta International Airport, T–58–GA–2512; William B. Hartsfield Atlanta International Airport, T–58–GA–2513; William B. Hartsfield Atlanta International Airport, T–58–GA–2536.

(2) The IRS will maintain a current SAT list, which will be publicly available on the IRS website (in Microsoft Excel and PDF formats). The list will include the name of the airport and the TCN, or other such number the IRS may use for SAT designation, of the approved SAT.