SECTION 5. UNDER WHAT CIRCUMSTANCES DO THE ASSOCIATE OFFICES ISSUE LETTER RULINGS?. . .…

.01 In income and gift tax matters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 .02 Special relief for late S corporation and related elections in lieu of letter ruling process. . . . . . . . . . . . . . . . . . . . . . . . . 13 .03 A § 301.9100 request for extension of time for making an election or for other relief. . . . . . . . . . . . . . . . . . . . . . . . . . . 13

(1) Format of request. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 (2) Period of limitation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 (3) Taxpayer must notify the Associate office if examination of its return begins while the request is

pending. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 (4) Associate office will notify the examination agent, Appeals officer, or attorney of a § 301.9100 request

if the taxpayer’s return is being examined by a field office or is being considered by an Appeals office or a Federal court. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 (5) Inclusion of statement required by section 4.04 of Rev. Proc. 2009-41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 (6) Relief for late classification election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 .04 Determinations under § 999(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 .05 In matters involving § 367. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 .06 In estate tax matters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 .07 In matters involving additional estate tax under § 2032A(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 .08 In matters involving qualified domestic trusts under § 2056A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

Bulletin No. 2024–1 1 January 2, 2024

.09 In generation-skipping transfer tax matters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 .10 In employment and excise tax matters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 .11 In procedural and administrative matters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 .12 In Indian tribal government matters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

(1) Definition of Indian tribal government. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 (2) Inclusion in list of tribal governments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 .13 On constructive sales price under § 4216(b) or § 4218(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 .14 In exempt organizations matters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 .15 In qualified retirement plan and IRA matters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 .16 A request to revoke an election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 .17 Under some circumstances before the issuance of a regulation or other published guidance. . . . . . . . . . . . . . . . . . . . . . 18

(1) Answer is clear or is reasonably certain. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 (2) Answer is not reasonably certain. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

SECTION 6. UNDER WHAT CIRCUMSTANCES DOES THE SERVICE NOT ISSUE LETTER RULINGS OR

DETERMINATION LETTERS?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 .01 Ordinarily not if the request involves an issue under examination or consideration or in litigation. . . . . . . . . . . . . . . . . 18 .02 Ordinarily not in certain areas because of factual nature of the problem or for other reasons. . . . . . . . . . . . . . . . . . . . . .19 .03 Ordinarily not on part of an integrated transaction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 .04 Ordinarily not on which of two entities is a common law employer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 .05 Ordinarily not to business associations or groups . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 .06 Ordinarily not where the request does not address the tax status, liability, or reporting obligations of

the requester. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 .07 Ordinarily not to foreign governments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 .08 Ordinarily not on Federal tax consequences of proposed legislation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 .09 Ordinarily not before issuance of a regulation or other published guidance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 .10 Not on frivolous issues. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 .11 No “comfort” letter rulings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 .12 Not on alternative plans or hypothetical situations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 .13 Not on property conversions after return filed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 .14 Circumstances under which determination letters are not issued by a Director. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

SECTION 7. WHAT ARE THE GENERAL INSTRUCTIONS FOR REQUESTING LETTER RULINGS AND

DETERMINATION LETTERS?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 .01 Documents and information required in all requests. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

(1) Complete statement of facts and other information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 (2) Copies of all contracts, wills, deeds, agreements, instruments, other documents pertinent to the transaction,

and foreign laws. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 (3) Analysis of material facts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 (4) Statement regarding whether same issue is presented in any return and additional information required

for § 301.9100 requests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 (5) Statement regarding whether same or similar issue was previously ruled on or whether a request involving

it was submitted or is currently pending. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 (6) Statement regarding interpretation of a substantive provision of an income or estate tax treaty. . . . . . . . . . . . . . . . 25 (7) Statement regarding involvement of a transactional party located in a foreign country. . . . . . . . . . . . . . . . . . . . . . 25 (8) Letter from Bureau of Indian Affairs relating to a letter ruling request for recognition of Indian tribal

government status or status as a political subdivision of an Indian tribal government.. . . . . . . . . . . . . . . . . . . . . . . 26 (9) Statement of supporting authorities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 (10) Statement of contrary authorities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 (11) Statement identifying pending legislation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 (12) Statement identifying information to be deleted from the public inspection copy of letter ruling or

determination letter. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 (13) Signature by taxpayer or authorized representative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 (14) Authorized representatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 (15) Power of Attorney and Declaration of Representative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 (16) Penalties of perjury statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 (17) Sample format for a letter ruling request. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 (18) Checklist for letter ruling requests. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

January 2, 2024 2 Bulletin No. 2024–1

.02 Additional procedural information required with request. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32

(1) To request separate letter rulings for multiple issues in a single situation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 (2) Power of attorney used to indicate recipient or recipients of a copy or copies of a letter ruling or

a determination letter. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 (3) To request a particular conclusion on a proposed transaction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 (4) To request expedited handling. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 (5) To request the receipt of any document related to letter ruling request by fax, electronic facsimile, or

encrypted email attachment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 (6) To request a conference. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 .03 Letter ruling requests involving welfare benefit funds (including voluntary employees’ beneficiary associations

(VEBAs)). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 .04 Submitting request for letter ruling or determination letter. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35

(1) Submission by mail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 (2) Submission by electronic facsimile. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 (3) Submission by encrypted email attachment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 .05 Pending letter ruling requests. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38

(1) Circumstances under which the taxpayer with a pending letter ruling request must notify the

Associate office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 (2) Taxpayer must notify the Associate office if a return is filed and must attach the request to the return. . . . . . . . . . 38 .06 When to attach letter ruling or determination letter to return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 .07 How to check on status of request for letter ruling or determination letter. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 .08 Request for letter ruling or determination letter may be withdrawn or Associate office may decline to

issue letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 (1) In general. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 (2) Notification of appropriate Service official . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39

SECTION 8. HOW DO THE ASSOCIATE OFFICES HANDLE LETTER RULING REQUESTS? . . . . . . . . . . . . . . . . . . . 40 .01 Technical Services Support Branch receives, initially controls, and refers the requests to the appropriate

Associate office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 .02 Branch representative of the Associate office contacts taxpayer within 21 calendar days. . . . . . . . . . . . . . . . . . . . . . . . .40 .03 Determines if transaction can be modified to obtain favorable letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 .04 Not bound by informal opinion expressed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 .05 May request additional information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41

(1) Additional information must be submitted within 21 calendar days. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 (2) Extension of reply period if justified and approved. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 (3) Letter ruling request closed if the taxpayer does not submit additional information. . . . . . . . . . . . . . . . . . . . . . . . . 42 (4) Penalties of perjury statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 (5) Transmitting request and submitting additional information by fax, electronic facsimile, or encrypted

email attachment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 (6) Submitting additional information by mail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 (7) Identifying information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 .06 Near the completion of the ruling process, advises the taxpayer of conclusions and, if the Associate office

will rule adversely, offers the taxpayer the opportunity to withdraw the letter ruling request. . . . . . . . . . . . . . . . . . . . . . 43 .07 May request that taxpayer submit draft proposed letter ruling near the completion of the ruling process. . . . . . . . . . . . 43 .08 Issues separate letter rulings for substantially identical letter rulings, but generally issues a single letter

ruling for related § 301.9100 letter rulings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 (1) Substantially identical letter rulings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 (2) Related § 301.9100 letter rulings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 .09 Sends a copy of the letter ruling to appropriate Service official . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44

SECTION 9. WHAT ARE THE SPECIFIC AND ADDITIONAL PROCEDURES FOR A REQUEST FOR

A CHANGE IN METHOD OF ACCOUNTING FROM THE ASSOCIATE OFFICES? . . . . . . . . . . . . . . . . . . 44 .01 Automatic and non-automatic change in method of accounting requests. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44

(1) Automatic change in method of accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 (2) Non-automatic change in method of accounting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 .02 Ordinarily only one change in method of accounting on a Form 3115, Application for Change in Accounting

Method, and a separate Form 3115 for each taxpayer and for each separate and distinct trade or business. . . . . . . . . . . 45 .03 Information required with a Form 3115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45

Bulletin No. 2024–1 3 January 2, 2024

(1) Facts and other information requested on Form 3115 and in applicable revenue procedures. . . . . . . . . . . . . . . . . . 45 (2) Statement of contrary authorities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 (3) Copies of all contracts, agreements, and other documents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 (4) Analysis of material facts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 (5) Information regarding whether same issue is in an earlier return under examination. . . . . . . . . . . . . . . . . . . . . . . . 46 (6) Statement regarding prior requests for a change in method of accounting and other pending requests . . . . . . . . . . 46 (7) Statement identifying pending legislation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 (8) Authorized representatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 (9) Power of Attorney and Declaration of Representative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 (10) Tax Information Authorization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 (11) Penalties of perjury statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 .04 Additional procedural information required in certain circumstances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48

(1) Recipients of original and copy of change in method of accounting correspondence . . . . . . . . . . . . . . . . . . . . . . . 48 (2) To request expedited handling. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 (3) To request the receipt of the change in method of accounting letter ruling or any other correspondence

related to Form 3115 by fax, electronic facsimile, or encrypted email attachment. . . . . . . . . . . . . . . . . . . . . . . . . . 48 (4) To request a conference. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 .05 Submitting non-automatic Forms 3115 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49

(1) Submission by mail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 (2) Submission by electronic facsimile. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 (3) Submission by encrypted email attachment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 .06 Submitting automatic Forms 3115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51

(1) Submission by mail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 (2) Submission by fax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 .07 Technical Services Support Branch receives, initially controls, and refers the Form 3115 to the appropriate

Associate office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 .08 Additional information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51

(1) Reply period. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 (2) Request for extension of reply period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 (3) Penalties of perjury statement for additional information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 (4) Identifying information included in additional information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 (5) Transmitting request and submitting additional information by fax, electronic facsimile, or encrypted

email attachment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 (6) Submitting additional information by mail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 (7) Failure to timely submit additional information to the Associate office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 .09 Circumstances in which the taxpayer must notify the Associate office. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 .10 Determines if proposed method of accounting can be modified to obtain favorable letter ruling. . . . . . . . . . . . . . . . . . . 54 .11 Near the completion of processing the Form 3115, advises the taxpayer if the Associate office will rule

adversely and offers the taxpayer the opportunity to withdraw Form 3115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 .12 Non-automatic Form 3115 may be withdrawn or Associate office may decline to issue a change in method of

accounting letter ruling. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 (1) In general. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 (2) Notification of appropriate Service official. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 .13 How to check status of a pending non-automatic Form 3115 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 .14 Service is not bound by informal opinion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 .15 Single letter ruling issued to a taxpayer or consolidated group for qualifying identical change in method

of accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 .16 Letter ruling ordinarily not issued for one of two or more interrelated items or submethods. . . . . . . . . . . . . . . . . . . . . . 55 .17 Consent Agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 .18 A copy of the change in method of accounting letter ruling is sent to appropriate Service officials. . . . . . . . . . . . . . . . . 56 .19 Consent to change a method of accounting may be relied on subject to limitations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 .20 Change in method of accounting letter ruling does not apply to another taxpayer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 .21 Associate office discretion to permit requested change in method of accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .57 .22 List of automatic change in method of accounting request procedures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 .23 Other sections of this revenue procedure that are applicable to Form 3115 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58

January 2, 2024 4 Bulletin No. 2024–1

SECTION 10. HOW ARE CONFERENCES FOR LETTER RULINGS SCHEDULED?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 .01 Schedules a conference if requested by taxpayer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 .02 Permits taxpayer one conference of right. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 .03 Disallows verbatim recording of conferences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 .04 Makes tentative recommendations on substantive issues. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 .05 May offer additional conferences. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 .06 Requires written confirmation of information presented at conference. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 .07 May schedule a pre-submission conference. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61

(1) Taxpayer may request a pre-submission conference in writing or by telephone. . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 (2) Pre-submission conference held in person or by telephone. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 (3) Certain information required to be submitted to the Associate office prior to the pre-submission conference. . . . . 63 (4) Discussion of substantive issues not binding on the Service. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 .08 May schedule a conference to be held by telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 .09 Pre-submission conferences under Rev. Proc. 2023-26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63

SECTION 11. WHAT EFFECT WILL A LETTER RULING HAVE?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 .01 May be relied on subject to limitations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 .02 Will not apply to another taxpayer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 .03 Will be used by a field office in examining the taxpayer’s return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 .04 May be revoked or modified if found to be in error or there has been a change in law. . . . . . . . . . . . . . . . . . . . . . . . . . . 64 .05 Letter ruling revoked or modified based on material change in facts applied retroactively . . . . . . . . . . . . . . . . . . . . . . . 65 .06 Not otherwise generally revoked or modified retroactively. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 .07 Retroactive effect of revocation or modification applied to a particular transaction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 .08 Retroactive effect of revocation or modification applied to a continuing action or series of actions . . . . . . . . . . . . . . . . 66 .09 Generally not retroactively revoked or modified if related to sale or lease subject to excise tax . . . . . . . . . . . . . . . . . . . 66 .10 May be retroactively revoked or modified when transaction is entered into before the issuance of the letter ruling. . . . 66 .11 Taxpayer may request that retroactive effect of revocation or modification be limited. . . . . . . . . . . . . . . . . . . . . . . . . . . 66

(1) Request for relief under § 7805(b) must be made in required format. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 (2) Taxpayer may request a conference on application of § 7805(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67