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IRS Revenue Procedure
2002-1
Code Sec. NONE
<<FULL TEXT>>
26 CFR 601.201: Rulings and determination letters.
REV. PROC. 2002-1
TABLE OF CONTENTS
SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE
PROCEDURE?
SECTION 2. IN WHAT FORM IS GUIDANCE PROVIDED BY THE
OFFICES OF ASSOCIATE
CHIEF COUNSEL (CORPORATE), ASSOCIATE CHIEF COUNSEL
(FINANCIAL INSTITUTIONS
& PRODUCTS), ASSOCIATE CHIEF COUNSEL (INCOME TAX &
ACCOUNTING), ASSOCIATE
CHIEF COUNSEL (INTERNATIONAL), ASSOCIATE CHIEF COUNSEL (PASSTHROUGHS
&
SPECIAL INDUSTRIES), ASSOCIATE CHIEF COUNSEL (PROCEDURE
AND
ADMINISTRATION), AND DIVISION COUNSEL/ASSOCIATE CHIEF
COUNSEL (TAX EXEMPT
AND GOVERNMENT ENTITIES)?
.01 Letter ruling
.02 Closing agreement
.03 Determination letter
.04 Information letter
.05 Revenue ruling
.06 Oral guidance
(1) No oral rulings, and no written rulings in response
to oral
requests
(2) Discussion possible on substantive issues
SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN
GUIDANCE UNDER
THIS PROCEDURE?
.01 Issues under the jurisdiction of the Associate Chief
Counsel
(Corporate)
.02 Issues under the jurisdiction of the Associate Chief
Counsel
(Financial Institutions & Products)
.03 Issues under the jurisdiction of the Associate Chief
Counsel
(Income Tax & Accounting)
.04 Issues under the jurisdiction of the Associate Chief
Counsel
(International)
.05 Issues under the jurisdiction of the Associate Chief
Counsel
(Passthroughs & Special Industries)
.06 Issues under the jurisdiction of the Associate Chief
Counsel
(Procedure and Administration)
.07 Issues under the jurisdiction of the Division
Counsel/Associate
Chief Counsel (Tax Exempt and Government Entities)
SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE
REQUESTED UNDER
DIFFERENT PROCEDURES?
.01 Alcohol, tobacco, and firearms taxes
.02 Employee plans and exempt organizations
SECTION 5. UNDER WHAT CIRCUMSTANCES DOES THE NATIONAL
OFFICE ISSUE LETTER
RULINGS?
.01 In income and gift tax matters
.02 A section 301.9100 request for extension of time for
making an
election or for other relief
.03 Determinations under section 999(d) of the Internal
Revenue Code
.04 In matters involving section 367
.05 In estate tax matters
.06 In matters involving additional estate tax under
section 2032A(c)
.07 In matters involving qualified domestic trusts under
section 2056A
.08 In generation-skipping transfer tax matters
.09 In employment and excise tax matters
.10 In administrative provisions matters
.11 In Indian tribal government matters
.12 Generally not to business associations or groups
.13 Generally not to foreign governments
.14 Generally not on federal tax consequences of
proposed legislation
.15 Issuance of a letter ruling before the issuance of a
regulation or
other published guidance
SECTION 6. UNDER WHAT CIRCUMSTANCES DO DIRECTORS ISSUE
DETERMINATION
LETTERS?
.01 In income and gift tax matters
.02 In estate tax matters
.03 In generation-skipping transfer tax matters
.04 In employment and excise tax matters
.05 Circumstances under which determination letters are
not issued by
a director
.06 Requests concerning income, estate, or gift tax
returns
.07 Attach a copy of determination letter to taxpayer's
return
.08 Review of determination letters
SECTION 7. UNDER WHAT CIRCUMSTANCES DOES THE SERVICE
HAVE DISCRETION TO
ISSUE LETTER RULINGS AND DETERMINATION LETTERS?
.01 Ordinarily not in certain areas because of factual
nature of the
problem
.02 Not on alternative plans or hypothetical situations
.03 Ordinarily not on part of an integrated transaction
.04 Not on frivolous issues
.05 On constructive sales price under section 4216(b) or
section
4218(c)
.06 Ordinarily not on which of two entities is the
common law employer
SECTION 8. WHAT ARE THE GENERAL INSTRUCTIONS FOR
REQUESTING LETTER RULINGS
AND DETERMINATION LETTERS?
.01 Certain information required in all requests
(1) Complete statement of facts and other information
(2) Copies of all contracts, wills, deeds, agreements,
instruments, other documents, and foreign laws
(3) Analysis of material facts
(4) Statement regarding whether same issue is in an
earlier return
(5) Statement regarding whether same or similar issue
was
previously ruled on or requested, or is currently
pending
(6) Statement regarding interpretation of a substantive
provision
of an income or estate tax treaty
(7) 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
(8) Statement of supporting authorities
(9) Statement of contrary authorities
(10) Statement identifying pending legislation
(11) Statement identifying information to be deleted
from copy of
letter ruling or determination letter for public
inspection
(12) Signature by taxpayer or authorized representative
(13) Authorized representatives
(14) Power of attorney and declaration of representative
(15) Penalties of perjury statement
(16) Number of copies of request to be submitted
(17) Sample format for a letter ruling request
(18) Checklist for letter ruling requests
.02 Additional information required in certain
circumstances
(1) To request separate letter rulings for multiple
issues in a
single situation
(2) To designate recipient of original or copy of letter
ruling or
determination letter
(3) To request a particular conclusion on a proposed
transaction
(4) To request expedited handling
(5) To receive any document related to the letter ruling
request
by facsimile transmission (fax)
(6) To submit a request for a letter ruling by fax
(7) To request a conference
(8) To obtain the applicable user fee for substantially
identical
letter rulings or identical accounting method changes
.03 Address to send the request
(1) Requests for letter rulings
(2) Requests for determination letters
.04 Pending letter ruling requests
.05 When to attach letter ruling to return
.06 How to check on status of request
.07 Request may be withdrawn or national office may
decline to issue
letter ruling
.08 Compliance with Treasury Department Circular No. 230
SECTION 9. WHAT OTHER CHECKLISTS, GUIDELINE REVENUE
PROCEDURES, NOTICES,
SAFE HARBOR REVENUE PROCEDURES, AND AUTOMATIC CHANGE
REVENUE PROCEDURES
APPLY TO CERTAIN REQUESTS?
.01 Checklists, guideline revenue procedures, and
notices
.02 Safe harbor revenue procedures
.03 Automatic change revenue procedures
SECTION 10. HOW DOES THE NATIONAL OFFICE HANDLE LETTER
RULING REQUESTS?
.01 Controls request and refers it to appropriate
Associate Chief
Counsel's office or Assistant Chief Counsel's office
.02 Branch representative contacts taxpayer within 21
days
.03 Notifies taxpayer if any issues have been referred
to another
branch or office
.04 Determines if transaction can be modified to obtain
favorable
letter ruling
.05 Is not bound by informal opinion expressed
.06 Tells taxpayer if request lacks essential
information during
initial contact
.07 Requires prompt submission of additional information
requested
after initial contact
.08 Near the completion of the ruling process, advises
the taxpayer of
conclusions and, if the Service will rule adversely,
offers the
taxpayer the opportunity to withdraw the letter ruling
request
.09 May request draft of proposed letter ruling near the
completion of
the ruling process
.10 Issues separate letter rulings for substantially
identical letter
rulings and generally issues a single letter ruling for
identical
accounting method changes
.11 Sends a copy of the letter ruling to appropriate
Service official
SECTION 11. HOW ARE CONFERENCES SCHEDULED?
.01 Schedules a conference if requested by taxpayer
.02 Permits taxpayer one conference of right
.03 Disallows verbatim recording of conferences
.04 Makes tentative recommendations on substantive
issues
.05 May offer additional conferences
.06 Requires written confirmation of information
presented at
conference
.07 May schedule a pre-submission conference
.08 Under limited circumstances, may schedule a
conference to be held
by telephone
SECTION 12. WHAT EFFECT WILL A LETTER RULING HAVE?
.01 May be relied on subject to limitations
.02 Will not apply to another taxpayer
.03 Will be used by a director in examining the
taxpayer's return
.04 May be revoked or modified if found to be in error
.05 Not generally revoked or modified retroactively
.06 Retroactive effect of revocation or modification
applied to a
particular transaction
.07 Retroactive effect of revocation or modification
applied to a
continuing action or series of actions
.08 Generally not retroactively revoked or modified if
related to
sale or lease subject to excise tax
.09 May be retroactively revoked or modified when
transaction is
entered into before the issuance of the letter ruling
.10 May be retroactively revoked or modified when
transaction is
entered into after a change in material facts
.11 Taxpayer may request that retroactivity be limited
(1) Request for relief under section 7805(b) must be
made in
required format
(2) Taxpayer may request a conference on application of
section
7805(b)
SECTION 13. WHAT EFFECT WILL A DETERMINATION LETTER
HAVE?
.01 Has same effect as a letter ruling
.02 Taxpayer may request that retroactive effect of
revocation or
modification be limited
(1) Request for relief under section 7805(b) must be
made in
required format
(2) Taxpayer may request a conference on application of
section
7805(b)
SECTION 14. UNDER WHAT CIRCUMSTANCES ARE MATTERS
REFERRED BETWEEN A FIELD
OFFICE AND THE NATIONAL OFFICE?
.01 Requests for determination letters
.02 No-rule areas
.03 Requests for letter rulings
SECTION 15. WHAT ARE THE USER FEE REQUIREMENTS FOR
REQUESTS FOR LETTER
RULINGS AND DETERMINATION LETTERS?
.01 Legislation authorizing user fees
.02 Requests to which a user fee applies
.03 Requests to which a user fee does not apply
.04 Exemptions from the user fee requirements
.05 Fee schedule
.06 Applicable user fee for a request involving multiple
offices, fee
categories, issues, transactions, or entities
.07 Applicable user fee for substantially identical
letter rulings or
identical accounting method changes
.08 Method of payment
.09 Effect of nonpayment or payment of incorrect amount
.10 Refunds of user fee
.11 Request for reconsideration of user fee
SECTION 16. WHAT ARE THE GENERAL PROCEDURES APPLICABLE
TO INFORMATION
LETTERS ISSUED BY THE NATIONAL OFFICE?
.01 Will be made available to the public
.02 Deletions made under the Freedom of Information Act
.03 Effect of information letters
SECTION 17. WHAT SIGNIFICANT CHANGES HAVE BEEN MADE TO
REV. PROC. 2001-1?
SECTION 18. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE
ON OTHER
DOCUMENTS?
SECTION 19. WHAT IS THE EFFECTIVE DATE OF THIS REVENUE
PROCEDURE?
SECTION 20. PAPERWORK REDUCTION ACT
DRAFTING INFORMATION
INDEX
APPENDIX A -- SCHEDULE OF USER FEES
APPENDIX B -- SAMPLE FORMAT FOR A LETTER RULING REQUEST
APPENDIX C -- CHECKLIST FOR A LETTER RULING REQUEST
APPENDIX D -- LIST OF SMALL BUSINESS/SELF-EMPLOYED
DIVISION (SB/SE)
COMPLIANCE AREA DIRECTORS FOR REQUESTING DETERMINATION
LETTERS
SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE
PROCEDURE?
This revenue procedure explains how the Service gives
guidance to
taxpayers on issues under the jurisdiction of the
Associate Chief Counsel
(Corporate), the Associate Chief Counsel (Financial
Institutions &
Products), the Associate Chief Counsel (Income Tax &
Accounting), the
Associate Chief Counsel (International), the Associate
Chief Counsel
(Passthroughs & Special Industries), the Associate Chief
Counsel
(Procedure and Administration), and the Division
Counsel/Associate Chief
Counsel (Tax Exempt and Government Entities). It
explains the kinds of
guidance and the manner in which guidance is requested
by taxpayers and
provided by the Service. A sample format of a request
for a letter ruling
is provided in Appendix B.
OPERATING DIVISIONS OF THE SERVICE
The Service includes four operating divisions that are
responsible for
meeting the needs of the taxpayers they serve. These
operating divisions
are:
(1) Large and Mid-Size Business Division (LMSB), which
generally serves
corporations, S corporations, and partnerships with
assets in excess of
$10 million;
(2) Small Business/Self-Employed Division (SB/SE), which
generally
serves corporations, S corporations, and partnerships
with assets less
than or equal to $10 million; estates and trusts;
individuals filing an
individual federal income tax return with accompanying
Schedule C (Profit
or Loss from Business (Sole Proprietorship)), Schedule E
(Supplemental
Income and Loss), Schedule F (Profit or Loss from
Farming), Form 2106
(Employee Business Expenses) or Form 2106-EZ
(Unreimbursed Employee
Business Expenses); and individuals with international
tax returns;
(3) Wage and Investment Division (W&I), which generally
serves
individuals with wage and investment income only (and
with no
international tax returns) filing an individual federal
income tax return
without accompanying Schedule C, E, or F, or Form 2106
or Form 2106-EZ;
and
(4) Tax Exempt and Government Entities Division (TE/GE),
which serves
three distinct taxpayer segments: employee plans, exempt
organizations,
and government entities.
DESCRIPTION OF TERMS USED IN THIS REVENUE PROCEDURE
For purposes of this revenue procedure--
(1) any reference to director or field office refers to
the Director,
Field Operations, LMSB, the Area Director, Field
Compliance, SB/SE, or the
Director, Compliance, W&I, as appropriate, and their
respective offices
or, when appropriate, the Director, International, LMSB,
the Director,
Employee Plans Examinations, the Director, Exempt
Organizations
Examinations, the Director, Federal, State & Local
Governments, the
Director, Tax Exempt Bonds, or the Director, Indian
Tribal Governments,
and their respective offices;
(2) any reference to area office refers to Appeals LMSB
Area Office or
Appeals SB/SE-TE/GE Area Office, as appropriate;
(3) the term "taxpayer" includes all persons subject to
any provision
of the Internal Revenue Code (including issuers of
section 103
obligations) and, when appropriate, their
representatives; and
(4) the term "national office" refers to the Office of
Associate Chief
Counsel (Corporate), the Office of Associate Chief
Counsel (Financial
Institutions & Products), the Office of Associate Chief
Counsel (Income
Tax & Accounting), the Office of Associate Chief Counsel
(International),
the Office of Associate Chief Counsel (Passthroughs &
Special Industries),
the Office of Associate Chief Counsel (Procedure and
Administration), or
the Office of Division Counsel/Associate Chief Counsel
(Tax Exempt and
Government Entities), as appropriate.
UPDATED ANNUALLY
The revenue procedure is updated annually as the first
revenue
procedure of the year, but may be modified or amplified
during the year.
SECTION 2. IN WHAT FORM IS GUIDANCE PROVIDED BY THE
OFFICES OF ASSOCIATE
CHIEF COUNSEL (CORPORATE), ASSOCIATE CHIEF COUNSEL
(FINANCIAL INSTITUTIONS
& PRODUCTS), ASSOCIATE CHIEF COUNSEL (INCOME TAX &
ACCOUNTING), ASSOCIATE
CHIEF COUNSEL (INTERNATIONAL), ASSOCIATE CHIEF COUNSEL
(PASSTHROUGHS &
SPECIAL INDUSTRIES), ASSOCIATE CHIEF COUNSEL (PROCEDURE
AND
ADMINISTRATION), AND DIVISION COUNSEL/ ASSOCIATE CHIEF
COUNSEL (TAX EXEMPT
AND GOVERNMENT ENTITIES)?
The Service provides guidance in the form of letter
rulings, closing
agreements, determination letters, information letters,
revenue rulings,
and oral advice.
LETTER RULING
.01 A "letter ruling" is a written statement issued to a
taxpayer by
the national office that interprets and applies the tax
laws to the
taxpayer's specific set of facts. A letter ruling
includes the written
permission or denial of permission by the national
office to a request for
a change in a taxpayer's accounting method or accounting
period. Once
issued, a letter ruling may be revoked or modified for
any number of
reasons, as explained in section 12 of this revenue
procedure, unless it
is accompanied by a "closing agreement."
CLOSING AGREEMENT
.02 A closing agreement is a final agreement between the
Service and a
taxpayer on a specific issue or liability. It is entered
into under the
authority in section 7121 and is final unless fraud,
malfeasance, or
misrepresentation of a material fact can be shown.
A closing agreement may be entered into when it is
advantageous to have
the matter permanently and conclusively closed or when a
taxpayer can show
that there are good reasons for an agreement and that
making the agreement
will not prejudice the interests of the Government. In
appropriate cases,
a taxpayer may be asked to enter into a closing
agreement as a condition
to the issuance of a letter ruling.
If, in a single case, a closing agreement is requested
for each person
in a class of taxpayers, separate agreements are entered
into only if the
class consists of 25 or fewer taxpayers. However, if the
issue and holding
are identical for the class and there are more than 25
taxpayers in the
class, a "mass closing agreement" will be entered into
with the taxpayer
who is authorized by the others to represent the class.
DETERMINATION LETTER
.03 A "determination letter" is a written statement
issued by a
director that applies the principles and precedents
previously announced
by the national office to a specific set of facts. It is
issued only when
a determination can be made based on clearly established
rules in the
statute, a tax treaty, or the regulations, or based on a
conclusion in a
revenue ruling, opinion, or court decision published in
the Internal
Revenue Bulletin that specifically answers the questions
presented.
A determination letter does not include assistance
provided by the U.S.
competent authority pursuant to the mutual agreement
procedure in tax
treaties as set forth in Rev. Proc. 96-13, 1996-1 C.B.
616.
INFORMATION LETTER
.04 An "information letter" is a statement issued either
by the
national office or by a director. It calls attention to
a well-established
interpretation or principle of tax law (including a tax
treaty) without
applying it to a specific set of facts. An information
letter may be
issued if the taxpayer's inquiry indicates a need for
general information
or if the taxpayer's request does not meet the
requirements of this
revenue procedure and the Service thinks general
information will help the
taxpayer. The taxpayer should provide a daytime
telephone number with the
taxpayer's request for an information letter. An
information letter is
advisory only and has no binding effect on the Service.
REVENUE RULING
.05 A "revenue ruling" is an interpretation by the
Service that has
been published in the Internal Revenue Bulletin. It is
the conclusion of
the Service on how the law is applied to a specific set
of facts. Revenue
rulings are issued only by the national office and are
published for the
information and guidance of taxpayers, Service
personnel, and other
interested parties.
Because each revenue ruling represents the conclusion of
the Service
regarding the application of law to the entire statement
of facts
involved, taxpayers, Service personnel, and other
concerned parties are
cautioned against reaching the same conclusion in other
cases unless the
facts and circumstances are substantially the same. They
should consider
the effect of subsequent legislation, regulations, court
decisions,
revenue rulings, notices, and announcements. See Rev.
Proc. 89-14, 1989-1
C.B. 814, which states the objectives of, and standards
for, the
publication of revenue rulings and revenue procedures in
the Internal
Revenue Bulletin.
ORAL GUIDANCE
.06
(1) No oral rulings and no written rulings in response
to oral
requests.
The Service does not orally issue letter rulings or
determination
letters, nor does it issue letter rulings or
determination letters in
response to oral requests from taxpayers. However,
Service employees
ordinarily will discuss with taxpayers or their
representatives inquiries
regarding whether the Service will rule on particular
issues and questions
relating to procedural matters about submitting requests
for letter
rulings or determination letters for a particular case.
(2) Discussion possible on substantive issues.
At the discretion of the Service and as time permits,
substantive
issues also may be discussed. However, such a discussion
will not be
binding on the Service in general or on the Office of
Chief Counsel in
particular and cannot be relied upon as a basis for
obtaining retroactive
relief under the provisions of section 7805(b).
Substantive tax issues involving the taxpayer that are
under
examination, in appeals, or in litigation will not be
discussed by Service
employees not directly involved in the examination,
appeal, or litigation
of the issues unless the discussion is coordinated with
those Service
employees who are directly involved in the examination,
appeal, or
litigation of the issues. The taxpayer or the taxpayer's
representative
ordinarily will be asked whether the oral request for
guidance or
information relates to a matter pending before another
office of the
Service or before a federal court.
If a tax issue is not under examination, in appeals, or
in litigation,
the tax issue may be discussed even though the issue is
affected by a
nontax issue pending in litigation.
A taxpayer may seek oral technical guidance from a
taxpayer service
representative in a field office or service center when
preparing a return
or report. Oral guidance is advisory only, and the
Service is not bound to
recognize it, for example, in the examination of the
taxpayer's return.
The Service does not respond to letters seeking to
confirm the
substance of oral discussions and the absence of a
response to such a
letter is not confirmation of the substance of the
letter.
<<END RULING>>
SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN
GUIDANCE UNDER
THIS PROCEDURE?
Taxpayers may request letter rulings, information
letters, and closing
agreements under this revenue procedure on issues within
the jurisdiction
of the Associate Chief Counsel (Corporate), the
Associate Chief Counsel
(Financial Institutions & Products), the Associate Chief
Counsel (Income
Tax & Accounting), the Associate Chief Counsel
(International), the
Associate Chief Counsel (Passthroughs & Special
Industries), the Associate
Chief Counsel (Procedure and Administration), or the
Division
Counsel/Associate Chief Counsel (Tax Exempt and
Government Entities). The
national office issues letter rulings to answer written
inquiries of
individuals and organizations about their status for tax
purposes and the
tax effects of their acts or transactions when
appropriate in the interest
of sound tax administration.
Taxpayers also may request determination letters within
the
jurisdiction of the appropriate director offices that
relate to the Code
sections under the jurisdiction of the Associate Chief
Counsel
(Corporate), the Associate Chief Counsel (Financial
Institutions &
Products), the Associate Chief Counsel (Income Tax &
Accounting), the
Associate Chief Counsel (International), the Associate
Chief Counsel
(Passthroughs & Special Industries), the Associate Chief
Counsel
(Procedure and Administration), or the Division Counsel/
Associate Chief
Counsel (Tax Exempt and Government Entities).
ISSUES UNDER THE JURISDICTION OF THE ASSOCIATE CHIEF
COUNSEL
(CORPORATE)
.01 Issues under the jurisdiction of the Associate Chief
Counsel
(Corporate) include those that involve consolidated
returns, corporate
acquisitions, reorganizations, liquidations,
redemptions, spinoffs,
transfers to controlled corporations, distributions to
shareholders,
corporate bankruptcies, the effect of certain ownership
changes on net
operating loss carryovers and other tax attributes, debt
vs. equity
determinations, allocation of income and deductions
among taxpayers,
acquisitions made to evade or avoid income tax, and
certain earnings and
profits questions.
ISSUES UNDER THE JURISDICTION OF THE ASSOCIATE CHIEF
COUNSEL (FINANCIAL
INSTITUTIONS & PRODUCTS)
.02 Issues under the jurisdiction of the Associate Chief
Counsel
(Financial Institutions & Products) include those that
involve income
taxes and accounting method changes of banks, savings
and loan
associations, real estate investment trusts (REITs),
regulated investment
companies (RICs), real estate mortgage investment
conduits (REMICs),
insurance companies and products, and financial
products.
ISSUES UNDER THE JURISDICTION OF THE ASSOCIATE CHIEF
COUNSEL (INCOME
TAX & ACCOUNTING)
.03 Issues under the jurisdiction of the Associate Chief
Counsel
(Income Tax & Accounting) include those that involve
recognition and
timing of income and deductions of individuals and
corporations, sales and
exchanges, capital gains and losses, installment sales,
equipment leasing,
long-term contracts, inventories, the alternative
minimum tax, accounting
method changes for these and other miscellaneous issues,
and accounting
periods.
ISSUES UNDER THE JURISDICTION OF THE ASSOCIATE CHIEF
COUNSEL
(INTERNATIONAL)
.04 Issues under the jurisdiction of the Associate Chief
Counsel
(International) include the tax treatment of nonresident
aliens and
foreign corporations, withholding of tax on nonresident
aliens and foreign
corporations, foreign tax credit, determination of
sources of income,
income from sources without the United States, subpart F
questions,
domestic international sales corporations (DISCs),
foreign sales
corporations (FSCs), international boycott
determinations, treatment of
certain passive foreign investment companies, income
affected by treaty,
and other matters relating to the activities of non-U.S.
persons within
the United States or activities of U.S. or U.S.-related
persons outside
the United States.
For the procedures to obtain advance pricing agreements
under section
482, see Rev. Proc. 96-53, 1996-2 C.B. 375, as modified
by Notice 98-65,
1998-2 C.B. 803.
For the procedures concerning competent authority relief
arising under
the application and interpretation of tax treaties
between the United
States and other countries, see Rev. Proc. 96-13.
However, competent
authority consideration for an advance pricing agreement
should be
requested under Rev. Proc. 96-53.
ISSUES UNDER THE JURISDICTION OF THE ASSOCIATE CHIEF
COUNSEL
(PASSTHROUGHS & SPECIAL INDUSTRIES)
.05 Issues under the jurisdiction of the Associate Chief
Counsel
(Passthroughs & Special Industries) include those that
involve income
taxes of S corporations (except accounting periods and
methods) and
certain noncorporate taxpayers (including partnerships,
common trust
funds, and trusts), entity classification, estate, gift,
generation-skipping transfer, and certain excise taxes,
amortization,
depreciation, depletion, and other engineering issues,
accounting method
changes for depreciation and amortization, cooperative
housing
corporations, farmers' cooperatives (under section 521),
the low-income
housing, disabled access, and qualified electric vehicle
credits, research
and experimental expenditures, shipowners' protection
and indemnity
associations (under section 526), and certain homeowners
associations
(under section 528).
ISSUES UNDER THE JURISDICTION OF THE ASSOCIATE CHIEF
COUNSEL (PROCEDURE
AND ADMINISTRATION)
.06 Issues under the jurisdiction of the Associate Chief
Counsel
(Procedure and Administration) include only those that
involve federal tax
procedure and administration, disclosure and privacy
law, reporting and
paying taxes, assessing and collecting taxes (including
interest and
penalties), abating, crediting, or refunding
overassessments or
overpayments of tax, and filing information returns.
ISSUES UNDER THE JURISDICTION OF THE DIVISION
COUNSEL/ASSOCIATE CHIEF
COUNSEL (TAX EXEMPT AND GOVERNMENT ENTITIES)
.07 Issues under the jurisdiction of the Division
Counsel/Associate
Chief Counsel (Tax Exempt and Government Entities)
include those that
involve income tax and other tax aspects of executive
compensation and
employee benefit programs (other than those within the
jurisdiction of the
Commissioner, Tax Exempt and Government Entities
Division), employment
taxes, taxes on self-employment income, tax-exempt
obligations, mortgage
credit certificates, Qualified Zone Academy Bonds
(QZADS), and federal,
state, local, and Indian tribal governments.
SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE
REQUESTED UNDER
DIFFERENT PROCEDURES?
ALCOHOL, TOBACCO, AND FIREARMS TAXES
.01 The procedures for obtaining letter rulings, etc.,
that apply to
federal alcohol, tobacco, and firearms taxes under
subtitle E of the Code
are under the jurisdiction of the Bureau of Alcohol,
Tobacco and Firearms.
EMPLOYEE PLANS AND EXEMPT ORGANIZATIONS
.02 The procedures for obtaining letter rulings,
determination letters,
etc., on employee plans and exempt organizations are
under the
jurisdiction of the Commissioner, Tax Exempt and
Government Entities
Division. See Rev. Proc. 2002-4, this Bulletin. See also
Rev. Proc.
2002-6, this Bulletin, for the procedures for issuing
determination
letters on the qualified status of pension,
profit-sharing, stock bonus,
annuity, and employee stock ownership plans under
sections 401, 403(a),
409, and 4975(e)(7), and the status for exemption of any
related trusts or
custodial accounts under section 501(a).
For the user fee requirements applicable to requests for
letter
rulings, determination letters, etc., under the
jurisdiction of the
Commissioner, Tax Exempt and Government Entities
Division, see Rev. Proc.
2002-8, this Bulletin.
SECTION 5. UNDER WHAT CIRCUMSTANCES DOES THE NATIONAL
OFFICE ISSUE LETTER
RULINGS?
IN INCOME AND GIFT TAX MATTERS
.01 In income and gift tax matters, the national office
generally
issues a letter ruling on a proposed transaction and on
a completed
transaction if the letter ruling request is submitted
before the return is
filed for the year in which the transaction that is the
subject of the
request was completed.
(1) CIRCUMSTANCES UNDER WHICH A LETTER RULING IS NOT
ORDINARILY ISSUED.
The national office ordinarily does not issue a letter
ruling if, at the
time the letter ruling is requested, the identical issue
is involved in
the taxpayer's return for an earlier period and that
issue--
(a) is being examined by a director;
(b) is being considered by an area office;
(c) is pending in litigation in a case involving the
taxpayer or a
related taxpayer;
(d) has been examined by a director or considered by an
area office and
the statutory period of limitations on assessment or on
filing a claim for
refund or credit of tax has not expired; or
(e) has been examined by a director or considered by an
area office and
a closing agreement covering the issue or liability has
not been entered
into by a director or by an area office.
If a return dealing with an issue for a particular year
is filed while
a request for a letter ruling on that issue is pending,
the national
office will issue the letter ruling unless it is
notified by the taxpayer
or otherwise learns that an examination of that issue or
the identical
issue on an earlier year's return has been started by a
director. See
section 8.04 of this revenue procedure. However, even if
an examination
has begun, the national office ordinarily will issue the
letter ruling if
the director agrees, by memorandum, to the issuance of
the letter ruling.
(2) NO LETTER RULING ON A PROPERTY CONVERSION AFTER
RETURN FILED. The
national office does not issue a letter ruling on the
replacement of
involuntarily converted property, whether or not the
property has been
replaced, if the taxpayer has already filed a return for
the taxable year
in which the property was converted. However, the
director may issue a
determination letter in this case. See section 6.01 of
this revenue
procedure.
(3) CERTAIN LATE S CORPORATION AND RELATED ELECTIONS. In
lieu of
requesting a letter ruling under this revenue procedure,
a taxpayer may
obtain relief for certain late S corporation and related
elections by
following the procedures in Rev. Proc. 98-55, 1998-2
C.B. 643, or Rev.
Proc. 97-48, 1997-2 C.B. 521. A request made pursuant to
Rev. Proc. 98-55
or Rev. Proc. 97-48 does not require payment of any user
fee. See section
3.05 of Rev. Proc. 98-55, section 3 of Rev. Proc. 97-48,
and section
15.03(2) of this revenue procedure.
A SECTION 301.9100 REQUEST FOR EXTENSION OF TIME FOR
MAKING AN ELECTION
OR FOR OTHER RELIEF
.02 The national office will consider a request for an
extension of
time for making an election or other application for
relief under section
301.9100-3 of the Procedure and Administration
Regulations. Even if
submitted after the return covering the issue presented
in the section
301.9100 request has been filed and even if submitted
after an examination
of the return has begun or after the issues in the
return are being
considered by an area office or a federal court, a
section 301.9100
request is a letter ruling request. Therefore, the
section 301.9100
request should be submitted pursuant to this revenue
procedure.
However, an election made pursuant to section 301.9100-2
is not a
letter ruling request and does not require payment of
any user fee. See
section 301.9100-2(d) and section 15.03(1) of this
revenue procedure. Such
an election pertains to an automatic extension of time.
(1) FORMAT OF REQUEST. A section 301.9100 request (other
than an
election made pursuant to section 301.9100-2) must be in
the general form
of, and meet the general requirements for, a letter
ruling request. These
requirements are given in section 8 of this revenue
procedure. In
addition, the section 301.9100 request must include the
information
required by section 301.9100-3(e).
(2) PERIOD OF LIMITATIONS. The running of any applicable
period of
limitations is not suspended for the period during which
a section
301.9100 request has been filed. See section
301.9100-3(d)(2). If the
period of limitation on assessment under section 6501(a)
for the taxable
year in which an election should have been made or any
taxable year that
would have been affected by the election had it been
timely made will
expire before receipt of a section 301.9100 letter
ruling, the Service
ordinarily will not issue a section 301.9100 ruling. See
section
301.9100-3(c)(1)(ii). Therefore, the taxpayer must
secure a consent under
section 6501(c)(4) to extend the period of limitation on
assessment. Note
that the filing of a claim for refund under section 6511
does not extend
the period of limitation on assessment. If section
301.9100 relief is
granted, the Service may require the taxpayer to consent
to an extension
of the period of limitation on assessment. See section
301.9100-3(d)(2).
(3) TAXPAYER MUST NOTIFY NATIONAL OFFICE IF EXAMINATION
OF RETURN
BEGINS WHILE REQUEST IS PENDING. If the Service starts
an examination of
the taxpayer's return for the taxable year in which an
election should
have been made or any taxable year that would have been
affected by the
election had it been timely made while a section
301.9100 request is
pending, the taxpayer must notify the national office.
See section
301.9100-3(e)(4)(i) and section 8.04(1)(b) of this
revenue procedure.
(4) NATIONAL OFFICE WILL NOTIFY THE DIRECTOR, APPEALS
OFFICER, OR
GOVERNMENT COUNSEL OF A SECTION 301.9100 REQUEST IF
RETURN IS BEING
EXAMINED BY A FIELD OFFICE OR IS BEING CONSIDERED BY AN
AREA OFFICE OR A
FEDERAL COURT. If the taxpayer's return for the taxable
year in which an
election should have been made or any taxable year that
would have been
affected by the election had it been timely made is
being examined by a
field office or considered by an area office or a
federal court, the
national office will notify the appropriate director,
appeals officer, or
government counsel that a section 301.9100 request has
been submitted to
the national office. The examining officer, appeals
officer, or government
counsel is not authorized to deny consideration of a
section 301.9100
request. The letter ruling will be mailed to the
taxpayer and a copy will
be sent to the appropriate Service official in the
operating division that
has examination jurisdiction of the taxpayer's tax
return, appeals
officer, or government counsel.
DETERMINATIONS UNDER SECTION 999(d) OF THE INTERNAL
REVENUE CODE
.03 Under Rev. Proc. 77-9, 1977-1 C.B. 542, the Office
of Associate
Chief Counsel (International) issues determinations
under section 999(d)
that may deny certain benefits of the foreign tax
credit, deferral of
earnings of foreign subsidiaries and domestic
international sales
corporations (DISCs), and tax exemption for foreign
trade income of a
foreign sales corporation or a small foreign sales
corporation (FSC or
small FSC) to a person, if that person, a member of a
controlled group
(within the meaning of section 993(a)(3)) that includes
the person, or a
foreign corporation of which a member of the controlled
group is a United
States shareholder, agrees to participate in, or
cooperate with, an
international boycott. Requests for determinations under
Rev. Proc. 77-9
are letter ruling requests and, therefore, should be
submitted to the
Associate Chief Counsel (International) pursuant to this
revenue
procedure.
IN MATTERS INVOLVING SECTION 367
.04 Unless the issue is covered by section 7 of this
revenue procedure,
the Office of Associate Chief Counsel (International)
may issue a letter
ruling under section 367 even if the taxpayer does not
request a letter
ruling as to the characterization of the transaction
under the
reorganization provisions of the Code. The Office of
Associate Chief
Counsel (International) will determine the section 367
consequences of a
transaction based on the taxpayer's characterization of
the transaction
but will indicate in the letter ruling that it expresses
no opinion as to
the characterization of the transaction under the
reorganization. However,
the Office of Associate Chief Counsel (International)
may decline to issue
a section 367 ruling in situations in which the taxpayer
inappropriately
characterizes the transaction under the reorganization
provisions.
IN ESTATE TAX MATTERS
.05 In general, the national office issues prospective
letter rulings
on transactions affecting the estate tax on the
prospective estate of a
living person and affecting the estate tax on the estate
of a decedent
before the decedent's estate tax return is filed. The
national office will
not issue letter rulings for prospective estates on
computations of tax,
actuarial factors, and factual matters.
If the taxpayer is requesting a letter ruling regarding
a decedent's
estate tax and the estate tax return is due to be filed
before the letter
ruling is expected to be issued, the taxpayer should
obtain an extension
of time for filing the return and should notify the
national office branch
considering the letter ruling request that an extension
has been obtained.
In limited circumstances, the national office will
consider a request
for an estate tax letter ruling after the return is
filed but before the
return is examined. In such a case, the taxpayer must
disclose on the
return that a letter ruling has been requested, attach a
copy of the
pending letter ruling request to the return, and notify
the national
office that the return has been filed. See section 8.04
of this revenue
procedure. The national office will make every effort to
issue the letter
ruling within 3 months of the date the return was filed.
In limited circumstances, the taxpayer requests a letter
ruling after
the return is filed but before the return is examined.
In such a case, the
taxpayer must state in the letter ruling request that
the return has been
filed but has not been examined, and must also notify
the director having
jurisdiction over this return that a letter ruling has
been requested and
provide a copy of the letter ruling request to the
director. If the
director agrees to the consideration of the letter
ruling request by the
national office, the national office will make every
effort to issue the
letter ruling within 3 months of the date the letter
ruling request was
filed.
If the letter ruling cannot be issued within the 3-month
period, the
national office will notify the director having
jurisdiction over the
return, who may, by memorandum to the national office,
grant an additional
period for the issuance of the letter ruling.
IN MATTERS INVOLVING ADDITIONAL ESTATE TAX UNDER SECTION
2032A(c)
.06 In matters involving additional estate tax under
section 2032A(c),
the national office issues letter rulings on proposed
transactions and on
completed transactions that occurred before the return
is filed.
IN MATTERS INVOLVING QUALIFIED DOMESTIC TRUSTS UNDER
SECTION 2056A
.07 In matters involving qualified domestic trusts under
section 2056A,
the national office issues letter rulings on proposed
transactions and on
completed transactions that occurred before the return
is filed.
IN GENERATION-SKIPPING TRANSFER TAX MATTERS
.08 In general, the national office issues letter
rulings on proposed
transactions that affect the generation-skipping
transfer tax and on
completed transactions that occurred before the return
is filed. In the
case of a generation-skipping trust or trust equivalent,
letter rulings
are issued either before or after the trust or trust
equivalent has been
established. The national office will issue letter
rulings on the
application of the effective date rules for
generation-skipping transfer
tax (section 1433 of the Tax Reform Act of 1986, 1986-3
(Vol. 1) C.B. 1,
648) to wills, trusts, and trust equivalents in
existence on October 22,
1986, and to generation-skipping transfers taking place
on or before
October 22, 1986.
IN EMPLOYMENT AND EXCISE TAX MATTERS
.09 In employment and excise tax matters, the national
office issues
letter rulings on proposed transactions and on completed
transactions
either before or after the return is filed for those
transactions.
Requests regarding employment status (employer/employee
relationship)
from federal agencies and instrumentalities should be
submitted directly
to the national office. Requests regarding employment
status from other
taxpayers must first be submitted to the appropriate
Service office listed
on the current Form SS-8 (Rev. January 2001). See
section 6.04 of this
revenue procedure. Generally, the employer is the
taxpayer and requests
the letter ruling. However, if the worker asks for the
letter ruling, both
the worker and the employer are considered to be the
taxpayer and both are
entitled to the letter ruling.
The national office usually will not issue a letter
ruling if, at the
time the letter ruling is requested, the identical issue
is involved in
the taxpayer's return for an earlier period and that
issue--
(1) is being examined by a director;
(2) is being considered by an area office;
(3) is pending in litigation in a case involving the
taxpayer or a
related taxpayer;
(4) has been examined by a director or considered by an
area office and
the statutory period of limitations on assessment or on
filing a claim for
refund or credit of tax has not expired; or
(5) has been examined by a director or considered by an
area office and
a closing agreement covering the issue or liability has
not been entered
into by a director or by an area office.
If a return involving an issue for a particular year is
filed while a
request for a letter ruling on that issue is pending,
the national office
will issue the letter ruling unless it is notified by
the taxpayer or
otherwise learns that an examination of that issue or an
examination of
the identical issue on an earlier year's return has been
started by a
director. See section 8.04 of this revenue procedure.
However, even if an
examination has begun, the national office ordinarily
will issue the
letter ruling if the director agrees, by memorandum, to
the issuance of
the letter ruling.
IN ADMINISTRATIVE PROVISIONS MATTERS
.10
(1) IN GENERAL. The national office issues letter
rulings on matters
arising under the Code and related statutes and
regulations that involve--
(a) the time, place, manner, and procedures for
reporting and paying
taxes;
(b) the assessment and collection of taxes (including
interest and
penalties);
(c) the abatement, credit, or refund of an
overassessment or
overpayment of tax; or
(d) the filing of information returns.
(2) CIRCUMSTANCES UNDER WHICH A LETTER RULING IS NOT
ORDINARILY ISSUED.
The national office ordinarily does not issue a letter
ruling if, at the
time the letter ruling is requested, the identical issue
is involved in
the taxpayer's return for an earlier period and that
issue--
(a) is being examined by a director;
(b) is being considered by an area office;
(c) is pending in litigation in a case involving the
taxpayer or a
related taxpayer;
(d) has been examined by a director or considered by an
area office and
the statutory period of limitations on assessment or on
filing a claim for
refund or credit of tax has not expired; or
(e) has been examined by a director or considered by an
area office and
a closing agreement covering the issue or liability has
not been entered
into by a director or area office.
If a return involving an issue for a particular year is
filed while a
request for a letter ruling on that issue is pending,
the national office
will issue the letter ruling unless it is notified by
the taxpayer or
otherwise learns that an examination of that issue or an
examination of
the identical issue on an earlier year's return has been
started by a
director. See section 8.04 of this revenue procedure.
But, even if an
examination has begun, the national office ordinarily
will issue the
letter ruling if the director agrees, by memorandum, to
the issuance of
the letter ruling.
IN INDIAN TRIBAL GOVERNMENT MATTERS
.11 Pursuant to Rev. Proc. 84-37, 1984-1 C.B. 513, as
modified by Rev.
Proc. 86-17, 1986-1 C.B. 550, and Rev. Proc. 2002-1
(this revenue
procedure), the Office of Division Counsel/Associate
Chief Counsel (Tax
Exempt and Government Entities) issues determinations
recognizing a tribal
entity as an Indian tribal government within the meaning
of section
7701(a)(40) or as a political subdivision of an Indian
tribal government
under section 7871(d) if it determines, after
consultation with the
Secretary of the Interior, that the entity satisfies the
statutory
definition of an Indian tribal government or has been
delegated
governmental functions of an Indian tribal government.
Requests for
determinations under Rev. Proc. 84-37 are letter ruling
requests, and,
therefore, should be submitted to the Office of Division
Counsel/Associate
Chief Counsel (Tax Exempt and Government Entities)
pursuant to this
revenue procedure.
(1) DEFINITION OF INDIAN TRIBAL GOVERNMENT. The term
"Indian tribal
government" is defined under section 7701(a)(40) to mean
the governing
body of any tribe, band, community, village or group of
Indians, or (if
applicable) Alaska Natives, that is determined by the
Secretary of the
Treasury, after consultation with the Secretary of the
Interior, to
exercise governmental functions. Section 7871(d)
provides that, for
purposes of section 7871, a subdivision of an Indian
tribal government
shall be treated as a political subdivision of a state
if the Secretary of
the Treasury determines, after consultation with the
Secretary of the
Interior, that the subdivision has been delegated the
right to exercise
one or more of the substantial governmental functions of
the Indian tribal
government.
(2) INCLUSION IN LIST OF TRIBAL GOVERNMENTS. Rev. Proc.
2001-15, 2001-5
I.R.B. 465, provides a list of Indian tribal governments
that are treated
similarly to states for certain federal tax purposes.
Rev. Proc. 84-36,
1984-1 C.B. 510, as modified by Rev. Proc. 86-17,
provides a list of
political subdivisions of Indian tribal governments that
are treated as
political subdivisions of states for certain federal tax
purposes. Under
Rev. Proc. 84-37, tribal governments or subdivisions
recognized under
section 7701(a)(40) or section 7871(d) will be included
on the list of
recognized tribal government entities in revised
versions of Rev. Proc.
2001-15 or Rev. Proc. 84-36.
GENERALLY NOT TO BUSINESS ASSOCIATIONS OR GROUPS
.12 The national office does not issue letter rulings to
business,
trade, or industrial associations or to similar groups
concerning the
application of the tax laws to members of the group. But
groups and
associations may submit suggestions of generic issues
that would be
appropriately addressed in revenue rulings. See Rev.
Proc. 89-14, which
states the objectives of, and standards for, the
publication of revenue
rulings and revenue procedures in the Internal Revenue
Bulletin.
The national office, however, may issue letter rulings
to groups or
associations on their own tax status or liability if the
request meets the
requirements of this revenue procedure.
GENERALLY NOT TO FOREIGN GOVERNMENTS
.13 The national office does not issue letter rulings to
foreign
governments or their political subdivisions about the
U.S. tax effects of
their laws. The national office also does not issue
letter rulings on the
effect of a tax treaty on the tax laws of a treaty
country for purposes of
determining the tax of the treaty country. See section
13.02 of Rev. Proc.
96-13, 1996-1 C.B. at 626. However, treaty partners can
continue to
address matters such as these under the provisions of
the applicable tax
treaty. In addition, the national office may issue
letter rulings to
foreign governments or their political subdivisions on
their own tax
status or liability under U.S. law if the request meets
the requirements
of this revenue procedure.
GENERALLY NOT ON FEDERAL TAX CONSEQUENCES OF PROPOSED
LEGISLATION
.14 The national office ordinarily does not issue letter
rulings on a
matter involving the federal tax consequences of any
proposed federal,
state, local, municipal, or foreign legislation.
However, the Office of
Division Counsel/Associate Chief Counsel (Tax Exempt and
Government
Entities) may issue letter rulings regarding the effect
of proposed state,
local, or municipal legislation upon an eligible
deferred compensation
plan under section 457(b) provided that the letter
ruling request relating
to the plan complies with the other requirements of this
revenue
procedure. The national office also may provide general
information in
response to an inquiry.
ISSUANCE OF A LETTER RULING BEFORE THE ISSUANCE OF A
REGULATION OR
OTHER PUBLISHED GUIDANCE
.15 Unless the issue is covered by section 7 of this
revenue procedure,
Rev. Proc. 2002-3, this Bulletin, or Rev. Proc. 2002-7,
this Bulletin, a
letter ruling may be issued before the issuance of a
temporary or final
regulation or other published guidance that interprets
the provisions of
any act under the following conditions:
(1) ANSWER IS CLEAR OR IS REASONABLY CERTAIN. If the
letter ruling
request presents an issue for which the answer seems
clear by applying the
statute to the facts or for which the answer seems
reasonably certain but
not entirely free from doubt, a letter ruling will be
issued.
(2) ANSWER IS NOT REASONABLY CERTAIN. The Service will
consider all
letter ruling requests and use its best efforts to issue
a letter ruling
even if the answer does not seem reasonably certain
where the issuance of
a letter ruling is in the best interests of tax
administration.
(3) ISSUE CANNOT BE READILY RESOLVED BEFORE A REGULATION
OR ANY OTHER
PUBLISHED GUIDANCE IS ISSUED. A letter ruling will not
be issued if the
letter ruling request presents an issue that cannot be
readily resolved
before a regulation or any other published guidance is
issued. However,
when the Service has closed a regulation project or any
other published
guidance project that might have answered the issue or
decides not to open
a regulation project or any other published guidance
project, the
appropriate branch will consider all letter ruling
requests unless the
issue is covered by section 7 of this revenue procedure,
Rev. Proc.
2002-3, or Rev. Proc. 2002-7.
SECTION 6. UNDER WHAT CIRCUMSTANCES DO DIRECTORS ISSUE
DETERMINATION
LETTERS?
IN INCOME AND GIFT TAX MATTERS
.01 In income and gift tax matters, directors issue
determination
letters in response to taxpayers' written requests on
completed
transactions that affect returns over which they have
examination
jurisdiction. A determination letter usually is not
issued for a question
concerning a return to be filed by the taxpayer if the
same question is
involved in a return already filed.
Normally, directors do not issue determination letters
on the tax
consequences of proposed transactions. However, a
director may issue a
determination letter on the replacement, even though not
yet made, of
involuntarily converted property under section 1033, if
the taxpayer has
filed an income tax return for the year in which the
property was
involuntarily converted.
IN ESTATE TAX MATTERS
.02 In estate tax matters, directors issue determination
letters in
response to written requests affecting the estate tax
returns over which
the directors have examination jurisdiction. They do not
issue
determination letters on matters concerning the
application of the estate
tax to the prospective estate of a living person.
IN GENERATION-SKIPPING TRANSFER TAX MATTERS
.03 In generation-skipping transfer tax matters,
directors issue
determination letters in response to written requests
affecting the
generation-skipping transfer tax returns over which the
directors have
examination jurisdiction. They do not issue
determination letters on
matters concerning the application of the
generation-skipping transfer tax
before the distribution or termination takes place.
IN EMPLOYMENT AND EXCISE TAX MATTERS
.04 In employment and excise tax matters, directors
issue determination
letters in response to written requests from taxpayers
on completed
transactions over which they have examination
jurisdiction.
Requests for a determination of employment status (Form
SS-8) from
taxpayers (other than federal agencies and
instrumentalities) must be
submitted to the appropriate Service office listed on
the current Form
SS-8 (Rev. January 2001) and not directly to the
national office. See also
section 5.09 of this revenue procedure.
CIRCUMSTANCES UNDER WHICH DETERMINATION LETTERS ARE NOT
ISSUED BY A
DIRECTOR
.05 A director will not issue a determination letter in
response to any
request if--
(1) it appears that the taxpayer has directed a similar
inquiry to the
national office;
(2) the same issue involving the same taxpayer or a
related taxpayer is
pending in a case in litigation or before an area
office;
(3) the determination letter is requested by an
industry, trade
association, or similar group;
(4) the request involves an industry-wide problem.
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