SECTION 21. HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS HANDLE DETERMINATION

LETTER REQUESTS? .............................................................................................................................................................................................195

.01 Oral advice...........................................................................................................................................................................195 .02 Conferences..........................................................................................................................................................................195 .03 Determination letter based solely on administrative record ..............................................................................................195 .04 Notice of final determination ..............................................................................................................................................196 .05 Issuance of the notice of final determination .....................................................................................................................196

SECTION 22. WHAT ARE THE STEPS FOR EXHAUSTING ADMINISTRATIVE REMEDIES? ..........................................................197

.01 In general .............................................................................................................................................................................197 .02 Steps for exhausting administrative remedies ....................................................................................................................197 .03 Applicant’s request for § 7805(b) relief.............................................................................................................................197 .04 Interested parties..................................................................................................................................................................197 .05 Deemed exhaustion of administrative remedies.................................................................................................................197 .06 Service must have reasonable time to act on appeal .........................................................................................................198 .07 Service must have reasonable time to act on request for § 7805(b) relief.......................................................................198

SECTION 23. WHAT EFFECT WILL A DETERMINATION LETTER HAVE? .........................................................................................198

.01 May be relied on subject to limitations..............................................................................................................................198 .02 Scope of reliance on determination letter...........................................................................................................................198 .03 Effect of subsequent publication of revenue ruling, etc. ...................................................................................................198 .04 Effect of subsequent amendment by employer ..................................................................................................................199 .05 Revocation or modification of a determination letter ........................................................................................................199 .06 Determination letter revoked or modified based on material change in facts applied retroactively................................199 .07 Not otherwise generally revoked or modified retroactively ..............................................................................................199 .08 Taxpayer may request that retroactive effect of revocation or modification be limited under § 7805(b).......................200