SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN ADVICE UNDER THIS

REVENUE PROCEDURE? ................................................................................................................................................................10 .01 Issues under the jurisdiction of the Associate Chief Counsel (Corporate) .........................................................................10 .02 Issues under the jurisdiction of the Associate Chief Counsel (Financial Institutions and Products).................................10 .03 Issues under the jurisdiction of the Associate Chief Counsel (Income Tax and Accounting)...........................................11 .04 Issues under the jurisdiction of the Associate Chief Counsel (International).....................................................................11 .05 Issues under the jurisdiction of the Associate Chief Counsel (Passthroughs and Special Industries)...............................11 .06 Issues under the jurisdiction of the Associate Chief Counsel (Procedure and Administration) ........................................11 .07 Issues under the jurisdiction of the Associate Chief Counsel (Tax Exempt and Government Entities) ...........................11

SECTION 4. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES? ...................12

.01 Issues involving alcohol, tobacco, and firearms taxes .........................................................................................................12 .02 Certain issues involving employee plans, individual retirement accounts (IRAs), and exempt organizations .................12

SECTION 5. UNDER WHAT CIRCUMSTANCES DO THE ASSOCIATE OFFICES ISSUE LETTER RULINGS? ...............................12

.01 In income and gift tax matters..............................................................................................................................................12 .02 Special relief for late S corporation and related elections in lieu of letter ruling process.................................................12 .03 A § 301.9100 request for extension of time for making an election or for other relief....................................................13

(1) Format of request ............................................................................................................................................................13 (2) Period of limitation..........................................................................................................................................................13 (3) Taxpayer must notify the Associate office if examination of its return begins while the request is pending............13 (4) Associate office will notify the examination agent, appeals officer, or attorney of a § 301.9100 request if the

taxpayer’s return is being examined by a Field office or is being considered by an Appeals office or a Federal court................13 (5) Inclusion of statement required by section 4.04 of Rev. Proc. 2009–41.....................................................................14 (6) Relief for late initial classification election....................................................................................................................14 .04 Determinations under § 999(d) .............................................................................................................................................14 .05 In matters involving § 367....................................................................................................................................................14 .06 In estate tax matters ..............................................................................................................................................................14 .07 In matters involving additional estate tax under § 2032A(c)..............................................................................................15 .08 In matters involving qualified domestic trusts under § 2056A ...........................................................................................15 .09 In generation-skipping transfer tax matters..........................................................................................................................15 .10 In employment and excise tax matters .................................................................................................................................15 .11 In procedural and administrative matters .............................................................................................................................16

Bulletin No. 2018–1 1 January 2, 2018

.12 In Indian tribal government matters .....................................................................................................................................16

(1) Definition of Indian tribal government...........................................................................................................................16 (2) Inclusion in list of tribal governments............................................................................................................................16 .13 On constructive sales price under § 4216(b) or § 4218(c)..................................................................................................16 .14 In exempt organizations matters ...........................................................................................................................................16 .15 In qualified retirement plan and IRA matters ......................................................................................................................17 .16 A request to revoke an election............................................................................................................................................17 .17 Under some circumstances before the issuance of a regulation or other published guidance...........................................17

(1) Answer is clear or is reasonably certain ........................................................................................................................18 (2) Answer is not reasonably certain....................................................................................................................................18