SECTION 31. WHERE — Internal Revenue Bulletin 2025-1

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

Notwithstanding the above, user fees associated with submissions made under VCP are fixed, apply to all plan sponsors, and generally will not be refunded. However, if a taxpayer believes it 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) 9272011. 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- 57, 2024-32, 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