PART I. GENERALLY APPLICABLE PROCEDURES
SECTION 7. WHAT ACTIONS ARE TAKEN IF A REQUEST IS WITHDRAWN OR EMPLOYEE PLANS RULINGS
Internal Revenue Bulletin 2018-1 · 2026-10-03 edition · updated 2026-10-04 · United States
AND AGREEMENTS DECLINES TO ISSUE A LETTER RULING OR DETERMINATION LETTER? ...............................................169
.01 In general .............................................................................................................................................................................169 .02 Notification of appropriate Service official ........................................................................................................................170 .03 Refunds of user fee .............................................................................................................................................................170
January 2, 2018 146 Bulletin No. 2018–1
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