SECTION 31. WHAT ARE

THE MAILING ADDRESSES FOR REQUESTING LETTER RULINGS, OPINION LETTERS, ADVISORY LETTERS, DETERMINATION LETTERS, AND VCP COMPLIANCE STATEMENTS FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS?

Letter rulings and opinion letters

Notwithstanding the above, user fees associated with submissions made to the VCP program are fixed, apply to all plan sponsors, and generally will not be refunded. However, if a taxpayer believes they submitted an incorrect fee relating to a VCP submission, the taxpayer should contact the Service employee who is working the case to determine whether a partial refund or additional payment is applicable. If the taxpayer is not in contact with a specific Service employee with regard to the taxpayer’s submission, the taxpayer may call the VCP Case Status telephone number at (626) 927-2011. If there is a disagreement as to the fee that applies to a specific VCP case, the matter may be discussed with the Service employee’s manager.

.01 Requests should be mailed to the appropriate address provided in this section 31.01.

(1) Employee plans letter rulings under Rev. Procs. 87–50, 90–49, 2003–16, 2010–52, 2017–55, 2017–57, or this revenue procedure :

Internal Revenue Service

Attention: EP Letter Rulings

Stop 31

P.O. Box 12192

Covington, KY 41012-0192

(2) Employee plans opinion letters under Rev. Procs. 87–50, 97–29, 98–59, or 2010–48 :

Internal Revenue Service

Attention: EP Opinion Letters

Stop 31

P.O. Box 12192

Covington, KY 41012-0192

Note: Hand-delivered requests must be marked RULING REQUEST SUBMISSION. The delivery should be made to the following address between the hours of 8:30 a.m. and 4:00 p.m., where a receipt will be given:

Courier’s Desk

Internal Revenue Service

Attention: EP Letter Rulings

Stop 31

201 West Rivercenter Boulevard

Covington, KY 41011

Bulletin No. 2018–1 217 January 2, 2018

Determination Letters .02

(1) Requests for determination letters on the qualified status of employee plans under § 401, 403(a), 409, or 4975(e)(7) and the exempt status of any related trust under § 501 are handled by the EP Determinations Office and should be sent to the Internal Revenue Service Center in Covington, Kentucky, at the address shown below. The address is:

Internal Revenue Service

Attention: EP Determination Letters

Stop 31

P.O. Box 12192

Covington, KY 41012-0192

(2) The following types of requests and applications are handled by EP Determinations and should be sent to the Internal Revenue Service at the address shown below:

(a) requests for M&P opinion letters and for VS advisory letters on the form of pre-approved employee plans under § 401 or 403(a) and the exempt status of any related trust under § 501, with respect to submissions made under cycles prior to the third six-year remedial amendment cycle, pursuant to Rev. Proc. 2015–36;

(b) requests for opinion letters on the form of pre-approved employee plans under § 401 or 403(a) for the third (and subsequent) six-year remedial amendment cycles, pursuant to Rev. Proc. 2017–41; and

(c) requests for § 403(b) prototype opinion letters and for § 403(b) VS advisory letters for § 403(b) pre-approved plans under Rev. Proc. 2013–22:

Internal Revenue Service

Attn. Pre-Approved Plans Coordinator

P.O. Box 2508

Rm. 5106: Group 7521

Cincinnati, OH 45201

(3) Applications shipped by Express Mail or a delivery service for all of the above except for pre-approved employee plans should be sent to:

Internal Revenue Service

Attention: EP Determination Letters

Stop 31

201 West Rivercenter Boulevard

Covington, KY 41011

Applications shipped by Express Mail or a delivery service for pre-approved employee plans should be sent to:

January 2, 2018 218 Bulletin No. 2018–1

VCP compliance statements