SECTION 7. SUBMITTING IIR

REQUESTS

.01. No required format .

An IIR Program request is not required to be submitted in a particular format. The submission should, however, include an issue statement, a description of why the

issue is appropriate for the IIR Program, an explanation of the need for guidance, an estimate of the number of entities affected by the issue, a description of how the requester relates to those entities, and the name and telephone number of an individual to contact if additional information is needed. The submission may also include a recommendation as to how the issue may be resolved.

.02. Where to submit IIR requests .

Interested parties should submit IIR requests by e-mail to IIR@IRS.GOV .