SECTION 15. MAILING

ADDRESS FOR REQUESTING DETERMINATION LETTERS

.10 A taxpayer that believes the user fee charged by the Service for its request for a determination letter is either not applicable or incorrect, and wishes to receive a refund of all or part of the amount paid (see section 14.09 of this revenue procedure) may request reconsideration and, if desired, the opportunity for an oral discussion by sending a letter to the Internal Revenue Service at the applicable Post Office Box or other address given in section 15 of this revenue procedure. Both the incoming envelope and the letter requesting such reconsideration should be prominently marked “USER FEE RECONSIDERATION REQUEST.” No user fee is required for these requests. The request should be marked for the attention of “Manager, EO Determinations Quality Assurance.”

.01

(1) The following types of requests and applications handled by the EO Determinations Office should be sent to the Internal Revenue Service Center in Covington, Kentucky, at the address in section 15.01(2):

(a) applications for recognition of tax exemption on Form 1023, Form 1024, and Form 1028;

(b) requests for determination letters submitted on Form 8940; and

(c) requests submitted by letter.

(2) The address is:

Internal Revenue Service

Attention: EO Determination Letters

Stop 31

P.O. Box 12192

Covington, KY 41012-0192

.02 Applications for recognition of exemption on Form 1023-EZ are handled by the EO Determinations Office, but must be submitted electronically online at www.pay.gov . Paper submissions of Form 1023-EZ will not be accepted.

.03 Determinations and requests not subject to a user fee should be sent to the Internal Revenue Service at the address shown below:

Internal Revenue Service

P.O. Box 2508

Rm. 4024

Cincinnati, OH 45201

.04 Requests shipped by Express Mail or a delivery service for all of the above should be sent to:

Internal Revenue Service

Bulletin No. 2018–1 267 January 2, 2018