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PART III. PROCEDURES FOR A PROVIDER APPLYING FOR AN OPINION LETTER

SECTION 24. WHERE TO FILE

Internal Revenue Bulletin 2023-51 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Opinion Letters . Applications for Opinion Letters, including applications filed by Mass Submitters, should be sent to:

Internal Revenue Service Attn: Pre-Approved Plans Coordinator Room 6-403, Group 7521 P.O. Box 2508 Cincinnati, OH 45201-2508

.02 Delivery Service . An application shipped by Express Mail or a delivery service should be sent to the attention of the Pre-Approved Plans Coordinator, to:

Internal Revenue Service 550 Main Street Room 6-403, Group 7521 Cincinnati, OH 45202

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▸Contents — Internal Revenue Bulletin 2023-51
Internal Revenue Bulletin 2023-51

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