SECTION 31. WHERE

TO SUBMIT REQUESTS FOR LETTER RULINGS, OPINION LETTERS, ADVISORY LETTERS, DETERMINATION LETTERS, AND COMPLIANCE STATEMENTS FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS?

Letter rulings and opinion letters

.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

• P.O. Box 12192

• TE/GE Stop 31A Team 105

• Covington, KY 41012-0192

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

• Internal Revenue Service

• Attention: EP Opinion Letters

• P.O. Box 12192

• TE/GE Stop 31A Team 105

• Covington, KY 41012-0192