SECTION 16. EFFECT — Internal Revenue Bulletin 2018-1

ON OTHER DOCUMENTS

SECTION 17. EFFECTIVE DATE

DRAFTING INFORMATION

consideration. If taxpayer submits a request for relief after the initial TAM request, the taxpayer must provide justification for having delayed the request.

.03 A request for relief under § 7805(b) must be made in the form of a request for a letter ruling if: (1) a TAM addressing a continuing transaction is modified or revoked by later published guidance; and (2) the request for relief is submitted before an examination has begun covering the tax period(s) for which relief is sought. The requirements for a letter ruling request are given in Rev. Proc. 2018–1 (this Bulletin).

.04 When a request for a TAM concerns only the application of § 7805(b), the taxpayer has the right to a conference with the Associate office in accordance with the provisions of section 9 of this revenue procedure. If the request for application of § 7805(b) is included in the request for a TAM on the substantive issues or is made before the taxpayer conference on the substantive issues, the § 7805(b) issues will be discussed at the taxpayer’s one conference of right. If the request for the application of § 7805(b) is made as part of a pending TAM request after a taxpayer conference has been held on the substantive issues and the Director determines that there is justification for having delayed the request, then the taxpayer will have the right to a taxpayer conference concerning the application of § 7805(b), with the conference limited to discussion of this issue only.

.05 When a TAM grants a taxpayer relief under § 7805(b), the Director may not request reconsideration of the § 7805(b) issue unless the Director determines there has been a misstatement or omission of controlling facts by the taxpayer in its request for § 7805(b) relief.

There were no significant changes made to Rev. Proc. 2017–2.

Rev. Proc. 2017–2, 2017–1 I.R.B. 106, is superseded.

This revenue procedure is effective January 2 2018.

The principal author of this revenue procedure is Joseph T. Maher of the Office of Associate Chief Counsel (Procedure and Administration). For further information regarding this revenue procedure for matters under the jurisdiction of:

(1) the Associate Chief Counsel (Corporate), contact Ken Cohen at (202) 317-7700 or Jean Broderick at (202) 317-6848 (not a toll-free call);

(2) the Associate Chief Counsel (Financial Institutions and Products), contact Scott Brown at (202) 317-4423 or Julanne Allen at (202) 317-4423 (not a toll-free call);

(3) the Associate Chief Counsel (Income Tax and Accounting), contact R. Matthew Kelley at (202) 317-7002 (not a toll-free call);

(4) the Associate Chief Counsel (Passthroughs and Special Industries), contact Anthony McQuillen at (202) 317-6850 (not a toll-free call);

Sec. 14.03 January 2, 2018 126 Bulletin No. 2018–1

(5) the Associate Chief Counsel (Procedure and Administration), contact Charles Hall at (202) 317-3400 (not a toll-free call);

(6) the Associate Chief Counsel (Tax Exempt and Government Entities), contact Michael B. Blumenfeld at (202) 317-6000 (not a toll-free call);

(7) the Associate Chief Counsel (International), contact Nancy Galib at (202) 317-3800 (not a toll-free call);

(8) the Commissioner (Large Business & International Division), contact Shirley S. Lee at (202) 317-3152 (not a toll-free call);

(9) the Commissioner (Small Business/Self-Employed Division), contact Samuel Berman at (240) 613-6368 (not a toll-free call);

(10) the Commissioner (Wage and Investment Division), contact Geoffrey Gerbore at (631) 447-4428 (not a toll-free call); or

(11) the Office of Appeals, contact Charmaine B. Osbin at (281) 721-7275 (not a toll-free call).

Bulletin No. 2018–1 127 January 2, 2018

INDEX

References are to sections in Rev. Proc. 2018–2

Additional Information

initial processing of TAM request ......................................................................................................................................8.06
taxpayer request for extension of time to send ..................................................................................................................8.07
where to send.......................................................................................................................................................................8.08
after taxpayer conference.....................................................................................................................................................9.06
proposed deletions under § 6110.............................................................................................................................7.05, 10.09

Appeal of decision to seek or not seek TAM..........................................................................................................................5.03

—The decision of the Director, the LB&I Territory Manager, or the Tax Exempt Bonds Manager,

Field Operations may be reviewed but not appealed..........................................................................................................5.04

Civil fraud or criminal investigation cases ............................................................................................................................10.12

Conferences

offered........................................................................................................................................................................6, 9, 14.04
after taxpayer conference.....................................................................................................................................................9.05
scheduling ...................................................................................................................................................................6.06, 9.02

request to limit retroactivity...............................................................................................................................................14.04

telephone conferences .................................................................................................................................................6.07, 9.07

Definitions

Appeals officer.....................................................................................................................................................................2.03
Director.................................................................................................................................................................................2.02
field office ............................................................................................................................................................................2.06
field counsel .........................................................................................................................................................................2.07
frivolous issue ......................................................................................................................................................................4.04
taxpayer ................................................................................................................................................................................2.04
technical advice....................................................................................................................................................................1.01

Discussions with Taxpayers

contents of TAM................................................................................................................................................................10.08
substantive issues at pre-submission conference ................................................................................................................6.09
tentative conclusion in TAM...............................................................................................................................................8.09

Employee Plans and Exempt Organizations

application of §6104 ...........................................................................................................................................................7.05
mandatory technical advice on employee plans matters ....................................................................................................3.04
requests by Exempt Organizations Rulings & Agreements ...............................................................................................3.05
request for relief under § 7805(b) for matters handled by TEGE.....................................................................................4.07

Extension of Time

to appeal decision not to request a TAM ...........................................................................................................................5.03
to disagree with statement of facts in technical advice request.........................................................................................7.06
to schedule conference.........................................................................................................................................................9.03
to submit additional information requested by Associate office in initial processing of TAM .......................................8.07
to submit additional information after conference..............................................................................................................9.06

Foreign laws and documents ....................................................................................................................................................7.03

Issues Eligible for TAMs...............................................................................................................................................................3

Issues Not Eligible for TAMs .......................................................................................................................................................4

January 2, 2018 128 Bulletin No. 2018–1

INDEX

Penalties of Perjury Statement

form ......................................................................................................................................................................................7.06
required when no factual agreement ...................................................................................................................................7.06
required with additional information...................................................................................................................................8.06

Power of Attorney.....................................................................................................................................................................6.11

Pre-submission Conferences ..........................................................................................................................................................6

Public Inspection Under §6110

deletion statement required..................................................................................................................................................7.05
exception when § 6104 applies...........................................................................................................................................7.05
notice of intention to disclose ...........................................................................................................................................10.09
protesting deletions not made............................................................................................................................................10.11

Responsibility for Requesting Advice......................................................................................................................................5.01

Retroactive Effect

request to limit retroactivity ..............................................................................................................................................14.01
format of request ....................................................................................................................................................14.02, 14.03
right to conference.............................................................................................................................................................14.04

Section 301.9100 Relief............................................................................................................................................................4.03

Status of TAM.........................................................................................................................................................................10.02

Taxpayer Participation ..............................................................................................................................................................3.03

consequences of failure to participate in material stage ...........................................................................................7.06, 8.06

What to Include in the Request for Advice

Memorandum of issues, facts, law, and arguments............................................................................................................7.01
Statement proposing information to be deleted from public inspection............................................................................7.05
Transmittal Form 4463 ........................................................................................................................................................7.07
Number of copies.................................................................................................................................................................7.09

Where to Send

information required prior to pre-submission conference ..................................................................................................6.05
request for referral for a TAM............................................................................................................................................5.02

Withdrawal of TAM Requests.....................................................................................................................................................11

Bulletin No. 2018–1 129 January 2, 2018

26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 2018–3

TABLE OF CONTENTS

SECTION 1. PURPOSE AND NATURE OF CHANGES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .130

SECTION 2. BACKGROUND AND SCOPE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .130

SECTION 3. AREAS IN WHICH RULINGS WILL NOT BE ISSUED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .131

SECTION 4. AREAS IN WHICH RULINGS WILL NOT ORDINARILY BE ISSUED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .138

SECTION 5. AREAS UNDER STUDY IN WHICH RULINGS WILL NOT BE ISSUED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .143

SECTION 6. AREAS COVERED BY AUTOMATIC APPROVAL PROCEDURES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .144

SECTION 7. EFFECT ON OTHER REVENUE PROCEDURES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .145

SECTION 8. EFFECTIVE DATE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .145

SECTION 9. PAPERWORK REDUCTION ACT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .145

DRAFTING INFORMATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .145