Revenue Procedure 2021-1
Internal Revenue Service
2021-1 I.R.B. 1
   
   
   
 26 CFR § 601.201: Rulings and determination letters.      
   
Rev. Proc. 2021-1 
   
                          
       
       
       
       
       
   
 SECTION 1. WHAT IS    
  This revenue procedure explains how the Service provides advice to taxpayers on issues under   
 THE PURPOSE OF THIS    
the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Em-   
 REVENUE PROCEDURE?    
ployee Benefits, Exempt Organizations, and Employment Taxes), the Associate Chief Counsel   
     
(Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting),   
     
the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs and Spe-   
     
cial Industries), and the Associate Chief Counsel (Procedure and Administration). It explains the   
     
forms of advice and the manner in which advice is requested by taxpayers and provided by the   
     
Service. A sample format for a letter ruling request is provided in Appendix B. See  section 4 of this   
     
revenue procedure for information on certain issues outside the scope of this revenue procedure on   
     
which advice may be requested under a different revenue procedure.   
     
     
 Description of terms used in.01  For purposes of this revenue procedure--   
 this revenue procedure    
     
     
  (1) the term "Service" includes the four operating divisions of the Internal Revenue Service and   
     
the Associate offices. The four operating divisions are:   
     
     
     
  (a) Large Business & International Division (LB&I), which generally serves corporations, S   
     
corporations, and partnerships, with assets in excess of $10 million. It also serves U.S. citizens   
     
and residents with offshore activities and non-residents with U.S. activities.   
     
     
     
  (b) Small Business/Self-Employed Division (SB/SE), which generally serves corporations, in-   
     
cluding S corporations, and partnerships, with assets less than or equal to $10 million; filers of   
     
gift, estate, excise, employment and fiduciary returns; individuals filing an individual Federal   
     
income tax return with accompanying Schedule C (Profit or Loss From Business (Sole Proprietor -   
     
ship)), Schedule E (Supplemental Income and Loss), Schedule F (Profit or Loss From Farming),   
     
or Form 2106, Employee Business Expenses;   
     
     
     
  (c) 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; and   
     
     
     
  (d) Tax Exempt and Government Entities Division (TE/GE), which serves three distinct taxpay-   
     
er segments: employee plans (including IRAs), exempt organizations, and government entities.   
     
     
     
  (2) the term "Associate office" refers to the Office of Associate Chief Counsel (Corporate), the   
     
Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment   
     
Taxes), the Office of Associate Chief Counsel (Financial Institutions and Products), the Office of   
     
Associate Chief Counsel (Income Tax and Accounting), the Office of Associate Chief Counsel   
     
(International), the Office of Associate Chief Counsel (Passthroughs and Special Industries), or   
     
the Office of Associate Chief Counsel (Procedure and Administration), as appropriate.   
     
     
     
  (3) the term "Director" refers to the Practice Area Director, LB&I; Director, Field Operations,   
     
LB&I; Director, Field Examination, SB/SE; Director, Specialty Examination Policy, SB/SE; Pro-   
     
gram Manager, Estate & Gift Tax Policy, SB/SE; Program Manager, Employment Tax Policy,   
     
SB/SE; Program Manager, Excise Tax Policy, SB/SE; Director, Return Integrity & Compliance   
     
Services, W&I; Director, Employee Plans; Director, Employee Plans, Rulings and Agreements;   
     
Director, Employee Plans Examinations; Director, Exempt Organizations; Director, Exempt Or-   
     
ganizations, Rulings and Agreements; Director, Exempt Organizations Examinations; Director,   
     
Government Entities, as appropriate.   
     
     
     
  (4) the term "field office" refers to the respective offices of  the Directors, as appropriate.   
     
     
  (5) the term "taxpayer" includes all persons subject to any provision of the Internal Revenue   
     
Code and, when appropriate, their representatives. More specifically, the term includes tax-ex-   
     
empt organizations, as well as issuers of tax-exempt obligations, mortgage credit certificates, and   
     
tax credit bonds.   
     
     
     
  (6) the terms "Appeals" and "Appeals office" refer to the Internal Revenue Service Independent   
     
Office of Appeals.   
     
     
 Updated annually.02    This revenue procedure is updated annually as the first revenue procedure of the year, but it   
     
may be modified, amplified or clarified during the year.   
     
     
 SECTION 2. WHAT    
  The Service provides advice in the form of letter rulings, closing agreements, determination   
 ARETHE FORMS IN    
letters, information letters, and oral advice.   
 WHICH THE SERVICE    
     
 PROVIDES ADVICE TO    
     
 TAXPAYERS?    
     
     
     
 Letter ruling.01    A "letter ruling" is a written determination issued to a taxpayer by an Associate office in   
     
response to the taxpayer's written inquiry, filed prior to the filing of returns or reports that are   
     
required by the tax laws, about its status for tax purposes or the tax effects of its acts or trans-   
     
actions. A letter ruling interprets the tax laws and applies them to the taxpayer's specific set of   
     
facts. A letter ruling is issued when appropriate in the interest of sound tax administration. One   
     
type of letter ruling is an Associate office's response granting or denying a request for a change   
     
in a taxpayer's method of accounting or accounting period. Once issued, a letter ruling may be   
     
revoked or modified for a number of reasons. See  section 11 of this revenue procedure. A letter   
     
ruling may be issued with a closing agreement, however, and a closing agreement is final unless   
     
fraud, malfeasance, or misrepresentation of a material fact can be shown. See  section 2.02 of this   
     
revenue procedure.   
     
     
     
  Letter rulings are subject to exchange of information under U.S. tax treaties or tax information   
     
exchange agreements in accordance with the terms of such treaties and agreements (including   
     
terms regarding relevancy, confidentiality, and the protection of trade secrets).   
     
     
 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 § 7121, and it is final unless fraud, mal-   
     
feasance, or misrepresentation of a material fact can be shown.   
     
     
     
  A taxpayer may request a closing agreement with a letter ruling or in lieu of a letter ruling, with   
     
respect to a transaction that would be eligible for a letter ruling. In such situations, the Associate   
     
Chief Counsel with subject matter jurisdiction signs the closing agreement on behalf of the Ser-   
     
vice.   
     
     
     
  A closing agreement may be entered into when it is advantageous to have the matter perma-   
     
nently 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 for the   
     
issuance of a letter ruling.   
     
     
     
  If, in a single case, a closing agreement is requested for each person or entity in a class of tax-   
     
payers, separate agreements are entered into only if the class consists of 25 or fewer taxpayers. 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 determination issued by a Director that applies the   
     
principles and precedents previously announced by the Service to a specific set of facts. It is issued   
     
only when a determination can be made based on clearly established rules in a statute, a tax treaty,   
     
the regulations, a conclusion in a revenue ruling, or an opinion or court decision that represents   
     
the position of the Service.   
     
     
 Information letter.04    An "information letter" is a statement issued by an Associate office or Director that 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 require-   
     
ments of this revenue procedure and the Service concludes that general information will help the   
     
taxpayer. An information letter is advisory only and has no binding effect on the Service. If the   
     
Associate office issues an information letter in response to a request for a letter ruling that does   
     
not meet the requirements of this revenue procedure, the information letter is not a substitute for a   
     
letter ruling. The taxpayer should provide a daytime telephone number with the taxpayer's request   
     
for an information letter.   
     
     
     
  Information letters that are issued by the Associate offices to members of the public are made   
     
available to the public. Information letters that are issued by the field offices are generally not   
     
made available to the public.   
     
     
     
  Because information letters do not constitute written determinations as defined in § 6110, they   
     
are not subject to public inspection under § 6110. The Service makes the information letters avail-   
     
able to the public under the Freedom of Information Act (the "FOIA"). Before any information   
     
letter is made available to the public, an Associate office will redact any information exempt from   
     
disclosure under the FOIA. See, e.g., 5 U.S.C. § 552(b)(6) (exemption for information the dis-   
     
closure of which would constitute a clearly unwarranted invasion of personal privacy); 5 U.S.C.   
     
§ 552(b)(3) in conjunction with § 6103 (exemption for returns and return information as defined   
     
in § 6103(b)).   
     
     
     
  The following documents also will not be available for public inspection as part of this process:   
     
     
     
  (1) transmittal letters in which the Service furnishes publications or other publicly available   
     
material to taxpayers, without any significant legal discussion;   
     
     
     
  (2) responses to taxpayer or third party contacts that are inquiries with respect to a pending   
     
request for a letter ruling, technical advice memorandum, or Chief Counsel Advice (which are   
     
subject to public inspection under § 6110 after their issuance); and   
     
     
     
  (3) responses to taxpayer or third party communications with respect to any investigation, audit,   
     
litigation, or other enforcement action.   
     
     
 Oral Advice.05    
     
     
     
   (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. Service employees ordinarily will discuss with   
     
taxpayers or their representatives inquiries about whether the Service will rule on particular issues   
     
and about procedural matters regarding the submission of requests for letter rulings or determina-   
     
tion letters for a particular case.   
     
     
     
   (2) Discussion possible on substantive issues.    At the discretion of the Service and as time   
     
permits, Service employees may also discuss substantive issues with taxpayers or their represen-   
     
tatives. Such a discussion will not bind the Service or the Office of Chief Counsel, and it cannot   
     
be relied upon as a basis for obtaining retroactive relief under the provisions of § 7805(b).   
     
     
     
  Service employees who are not directly involved in the examination, appeal, or litigation of   
     
particular substantive tax issues will not discuss those issues with taxpayers or their represen-   
     
tatives unless the discussion is coordinated with Service employees who are directly involved.   
     
The taxpayer or the taxpayer's representative ordinarily will be asked whether an oral request for   
     
advice 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 dis-   
     
cussed 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.   
     
     
     
  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 a confirmation.   
     
     
     
   (3) Oral guidance is advisory only, and the Service is not bound by it.    Oral guidance is advi-   
     
sory only, and the Service is not bound by it, for example, when examining the taxpayer's return.   
     
     
 SECTION 3. ON    
  Taxpayers may request letter rulings, information letters, and closing agreements under this rev-   
 WHAT ISSUES MAY    
enue procedure on issues within the jurisdiction of the Associate offices. Taxpayers uncertain as   
 TAXPAYERS REQUEST    
to whether an Associate office has jurisdiction with regard to a specific factual situation may call   
 WRITTEN ADVICE    
the telephone number for the Associate office listed in section 10.07(1) of this revenue procedure   
 UNDER THIS REVENUE    
     
 PROCEDURE?    
     
     
  Except as provided in section 6.14 of this revenue procedure, taxpayers also may request de-   
     
termination letters from the Director in the appropriate operating division. See  sections 7 and 12   
     
of this revenue procedure. For determination letters from TE/GE, see  Rev. Proc. 2021-4 and Rev.   
     
Proc. 2021-5, this Bulletin.   
     
     
 Issues under the.01    Issues under the jurisdiction of the Associate Chief Counsel (Corporate) include those that   
 jurisdiction of the Associate    
involve consolidated returns, corporate acquisitions, reorganizations, liquidations, redemptions,   
 Chief Counsel (Corporate)    
spinoffs, transfers to controlled corporations, distributions to shareholders, corporate bankrupt-   
     
cies, the effect of certain ownership changes on net operating loss carryovers and other tax at-   
     
tributes, 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.   
     
     
     
  For information on letter rulings under section 355 involving businesses in certain development   
     
(R&D) and other activities that have not collected income see IRS Statements issued on May 6,   
     
2019 and September 25, 2018. For information on obtaining transactional rulings under section   
     
355 see the IRS Statement issued on March 12, 2019 that indefinitely extends the pilot program in   
     
Rev. Proc. 2017-52, 2017-41 I.R.B. 283 (amplified and modified by Rev. Proc. 2018-53, 2018-43   
     
I.R.B. 667.) See the IRS Statement issued on October 13, 2017 for information regarding letter   
     
rulings involving retention of stock, drop spin liquidate transactions, and transfers of a portion of   
     
a subsidiary's assets to its corporate shareholder in transactions not qualifying under section 332   
     
or 355 but are intended to qualify as tax-free. These IRS Statements are available at https://www.   
     
irs.gov/newsroom/statements-from-office-of-the-chief-counsel.   
     
     
 Issues under the.02    Issues under the jurisdiction of the Associate Chief Counsel (Employee Benefits, Exempt   
 jurisdiction of the    
Organizations, and Employment Taxes) include those that involve the application of employment   
 Associate Chief Counsel    
taxes and taxes on self-employment income, exemption requirements for tax-exempt organiza-   
 (Employee Benefits,    
tions, tax treatment (including application of the unrelated business income tax) of tax-exempt   
 Exempt Organizations, and    
organizations (including federal, state, local, and Indian tribal governments), political organiza-   
 Employment Taxes)    
tions described in § 527, qualified tuition programs described in § 529, qualified ABLE programs   
     
described in § 529A, trusts described in § 4947(a), certain excise taxes, disclosure obligations   
     
and information return requirements of tax-exempt organizations, employee benefit programs (in -   
     
cluding executive compensation arrangements, qualified retirement plans, deferred compensation   
     
plans, and health and welfare benefit programs) and IRAs, issues integrally related to employee   
     
benefit programs and IRAs (such as, for example, the sale of stock to employee stock ownership   
     
plans or eligible worker-owned cooperatives under § 1042), and changes in method of accounting   
     
associated with employee benefit programs.   
     
     
     
  Note that certain issues involving exempt organizations, employee plans, and government enti-   
     
ties fall under the jurisdiction of the Commissioner, TE/GE, of the Internal Revenue Service. See    
     
Rev. Proc. 2021-4 and Rev. Proc. 2021-5, this Bulletin.   
     
     
 Issues under the.03    Issues under the jurisdiction of the Associate Chief Counsel (Financial Institutions and   
 jurisdiction of the Associate    
Products) include those that involve income taxes and changes in method of accounting of banks,   
 Chief Counsel (Financial    
savings and loan associations, real estate investment trusts (REITs), regulated investment compa-   
 Institutions and Products)    
nies (RICs), real estate mortgage investment conduits (REMICs), insurance companies and prod-   
     
ucts, tax-exempt obligations, mortgage credit certificates, tax credit bonds (including specified tax   
     
credit bonds), build America bonds, and financial products.   
     
     
     
  For the procedures to obtain letter rulings involving tax-exempt state and local obligations, see    
     
Rev. Proc. 96-16, 1996-1 C.B. 630.   
     
     
 Issues under the.04    Issues under the jurisdiction of the Associate Chief Counsel (Income Tax and Accounting)   
 jurisdiction of theAssociate    
includethose that involve recognition and timing of income and deductions of individuals and   
 Chief Counsel (Income Tax    
corporations, sales and exchanges, capital gains and losses, installment sales, equipment leas-   
 and Accounting)    
ing, long-term contracts, inventories, amortization, depreciation, the alternative minimum tax,   
     
net operating losses generally, including changes in method of accounting for these issues, and   
     
accounting periods. (Note that certain issues involving individual retirement accounts (IRAs) are   
     
under the jurisdiction of the Commissioner, TE/GE. See  section 4.02 of this revenue procedure).   
     
     
 Issues under the.05    Issues under the jurisdiction of the Associate Chief Counsel (International) include the tax   
 jurisdiction of the    
treatment of nonresident aliens and foreign corporations, withholding of tax on nonresident aliens   
 Associate Chief Counsel    
and foreign corporations, foreign tax credit, determination of sources of income, income from   
 (International)    
sources outside the United States, subpart F questions, domestic international sales corporations   
     
(DISCs), foreign sales corporations (FSCs), exclusions under § 114 for extraterritorial income   
     
(ETI), international boycott determinations, treatment of certain passive foreign investment com-   
     
panies, income affected by treaty, U.S. possessions, and other matters relating to the activities of   
     
non-U.S. persons within the United States or U.S.-related persons outside the United States, and   
     
changes in method of accounting for these persons.   
     
     
  For the procedures to obtain advance pricing agreements under § 482, see  Rev. Proc. 2015-41,   
     
2015-35 I.R.B. 263.   
     
     
     
  For competent authority procedures related to bilateral and multilateral advance pricing agree-   
     
ments, see  Rev. Proc. 2015-40, 2015-35 I.R.B. 236.   
     
     
 Issues under the.06    Issues under the jurisdiction of the Associate Chief Counsel (Passthroughs and Special   
 jurisdiction of the    
Industries) include those that involve income taxes of S corporations (except accounting periods   
 Associate Chief Counsel    
and methods) and certain noncorporate taxpayers (including partnerships, common trust funds,   
 (Passthroughs and Special    
and trusts), entity classification, estate (excluding § 6166), gift, generation-skipping transfer, and   
 Industries)    
certain excise taxes, depletion, and other engineering issues, cooperative housing corporations,   
     
farmers' cooperatives under § 521, the low-income housing credit under § 42, the New Markets   
     
Tax Credit under § 45D, the rehabilitation credit under § 47, disabled access credit, qualified elec-   
     
tric vehicle credits, research and experimental expenditures, shipowners' protection and indemni-   
     
ty associations under § 526, and certain homeowners associations under § 528.   
     
     
 Issues under the.07    Issues under the jurisdiction of the Associate Chief Counsel (Procedure and Administration)   
 jurisdiction of the Associate    
include those that involve Federal tax procedure and administration, disclosure and privacy law,   
 Chief Counsel (Procedure    
reporting and paying taxes (including payment of taxes under § 6166), assessing and collecting   
 and Administration)    
taxes (including interest and penalties), abating, crediting, or refunding overassessments or over-   
     
payments of tax, and filing information returns.   
     
     
 SECTION 4. ON WHAT    
     
 ISSUES MUST WRITTEN    
     
 ADVICE BE REQUESTED    
     
 UNDER DIFFERENT    
     
 PROCEDURES?    
     
     
 Issues involving alcohol,.01    The procedures for obtaining letter rulings, closing agreements, determination letters, in-   
 tobacco, and firearms taxes    
formation letters, and oral advice that apply to Federal alcohol, tobacco, and firearms taxes under   
     
subtitle E of the Code are under the jurisdiction of the Alcohol and Tobacco Tax and Trade Bureau   
     
of the Department of the Treasury.   
     
     
 Certain issues involving.02    The procedures for obtaining certain letter rulings, closing agreements, determination let-   
 qualified retirement plans,    
ters, information letters, and oral advice on qualified retirement plans and IRAs that are under the   
 individual retirement    
jurisdiction of the Commissioner, TE/GE, are provided in Rev. Proc. 2021-4, this Bulletin. Rev.   
 accounts (IRAs), and    
Proc. 2021-4, this Bulletin, also includes the procedures for issuing determination letters on the   
 exempt organizations    
qualified status of pension, profit-sharing, stock bonus, annuity, and employee stock ownership   
     
plans under §§ 401, 403(a), 409, and 4975(e)(7), and the status for exemption of any related trusts   
     
or custodial accounts under § 501(a). See also  Rev. Proc. 2021-5, this Bulletin, for the procedures   
     
for issuing determination letters on the tax-exempt status of organizations under § 501 and § 521,   
     
the foundation status of organizations described in § 501(c)(3) and the foundation status of non-   
     
exempt charitable trusts described in § 4947(a)(1).   
     
     
     
  For the user fee requirements applicable to requests under the jurisdiction of the Commissioner,   
     
TE/GE, see  Section 30 of Rev. Proc. 2021-4, and Section 14 of Rev. Proc. 2021-5, this Bulletin.   
     
 SECTION 5.    
     
 UNDER WHAT    
     
 CIRCUMSTANCES    
     
 DO THE ASSOCIATE    
     
 OFFICES ISSUE LETTER    
     
 RULINGS?    
     
     
     
 In income and gift tax.01    In income and gift tax matters, an Associate office generally issues a letter ruling on a   
 matters    
proposed transaction or on a completed transaction if the letter ruling request is submitted before   
     
the return is filed for the year in which the transaction is completed. An Associate office will not   
     
ordinarily issue a letter ruling on a completed transaction if the letter ruling request is submitted   
     
after the return is filed for the year in which the transaction is completed. "Not ordinarily" means   
     
that unique and compelling reasons must be demonstrated to justify the issuance of a letter ruling   
     
submitted after the return is filed for the year in which the transaction is completed. The taxpayer   
     
must contact the field office having audit jurisdiction over their return and obtain the field's con -   
     
sent to the issuance of such a letter ruling.   See    section 7.05(2) of this revenue procedure.   
     
     
 Special relief for late S.02    In lieu of requesting a letter ruling under this revenue procedure, a taxpayer may obtain   
 corporation and related    
relief for certain late S corporation and related elections by following the procedure in Rev. Proc.   
 elections in lieu of letter    
2013-30, 2013-36 I.R.B. 173. This procedure is in lieu of the letter ruling process and does not   
 ruling process    
require payment of any user fee.   See    section 3.01 of Rev. Proc. 2013-30, and section 15.03(3) of   
     
this revenue procedure.   
     
     
 A § 301.9100 request.03    An Associate office will consider a request for an extension of time for making an election   
 for extension of time for    
or other application for relief under § 301.9100-3 of the Treasury Regulations, even if submitted   
 making an election or for    
after the return covering the issue presented in the § 301.9100 request has been filed, an exam-   
 other relief    
ination of the return has begun, or the issues in the return are being considered by Appeals or a   
     
Federal court. Except for certain requests pertaining to applications for recognition of tax exemp-   
     
tion under the jurisdiction of the Commissioner, TE/GE, a § 301.9100 request is a letter ruling re-   
     
quest. Therefore, the § 301.9100 request should be submitted pursuant to this revenue procedure.   
     
However, a § 301.9100 request involving recharacterization of an IRA (   see    § 1.408A-5, Q&A-6)   
     
should be submitted pursuant to Rev. Proc. 2021-4. An election made pursuant to § 301.9100-2 for   
     
an automatic extension of time is not a letter ruling request and does not require payment of any   
     
user fee.   See    § 301.9100-2(d) and section 15.03(1) of this revenue procedure.   
     
     
     
   (1) Format of request. A § 301.9100 request (other than an election made pursuant to   
     
§ 301.9100-2 and certain requests pertaining to applications for recognition of tax exemption   
     
under the jurisdiction of the Commissioner, TE/GE) must be in the general form of, and meet   
     
the general requirements for, a letter ruling request. These requirements are given in section 7 of   
     
this revenue procedure. A § 301.9100 request must include an affidavit and declaration from the   
     
taxpayer and other parties having knowledge or information about the events that led to the failure   
     
to make a valid regulatory election and to the discovery of the failure.   See    § 301.9100-3(e)(2) and   
     
(e)(3). In addition, a § 301.9100 request must include the information required by § 301.9100-3(e)   
     
(4).   
     
     
     
   (2) Period of limitation. The filing of a request for relief under § 301.9100 does not suspend the   
     
running of any applicable period of limitation.   See    § 301.9100-3(d)(2). The Associate office ordi-   
     
narily will not issue a § 301.9100 ruling if the period of limitation on assessment under § 6501(a)   
     
for the taxable year in which an election should have been made, or for any taxable years that   
     
would have been affected by the election had it been timely made, will expire before receipt of a   
     
§ 301.9100 letter ruling.   See    § 301.9100-3(c)(1)(ii). If, however, the taxpayer consents to extend   
     
the period of limitation on assessment under § 6501(c)(4) for the taxable year in which the election   
     
should have been made and for any taxable years that would have been affected by the election   
     
had it been timely made, the Associate office may issue the letter ruling. See  § 301.9100-3(d)(2).   
     
Note that the filing of a claim for refund under § 6511 does not extend the period of limitation   
     
on assessment. If § 301.9100-3 relief is granted, the Associate office may require the taxpayer to   
     
consent to an extension of the period of limitation on assessment. See  § 301.9100-3(d)(2).   
     
     
     
   (3) Taxpayer must notify the Associate office if examination of its return begins while the    
     
 request is pending. The taxpayer must notify the Associate office if the Service begins an exam-   
     
ination of the taxpayer's return for the taxable year in which an election should have been made,   
     
or for any taxable years that would have been affected by the election had it been timely made,   
     
while a § 301.9100-3 request is pending. This notification must include the name and telephone   
     
number of the examining agent. See  § 301.9100-3(e)(4)(i) and section 7.05(1)(b) of this revenue   
     
procedure.   
     
     
     
   (4) Associate office will notify 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. If the taxpayer's return for the taxable year   
     
in which an election should have been made, or for any taxable years that would have been affect-   
     
ed by the election had it been timely made, is being examined by a field office or considered by   
     
an Appeals office or a Federal court, the Associate office will notify the appropriate examination   
     
agent, Appeals officer, or attorney that a § 301.9100 request has been submitted to the Associate   
     
office. The examination agent, Appeals officer, or attorney is not authorized to deny consideration   
     
of a § 301.9100 request. The letter ruling will be mailed to the taxpayer and a copy will be sent   
     
to the Appeals officer, attorney, or appropriate Service official in the operating division that has   
     
examination jurisdiction over the taxpayer's tax return.   
     
     
     
   (5) Inclusion of statement required by section 4.04 of Rev. Proc. 2009-41.    Eligible entities   
     
requesting a letter ruling because they do not meet all of the eligibility requirements of section   
     
4.01 of Rev. Proc. 2009-41, 2009-39 I.R.B. 439, must include either the following representation   
     
as part of the entity's request for a letter ruling or an explanation regarding why they do not qual-   
     
ify to do so: "All required U.S. tax and information returns of the entity (or, if the entity was not   
     
required to file any such returns under the desired classification, then all required U.S. tax and   
     
information returns of each affected person as defined in Section 4.02 of Rev. Proc. 2009-41) were   
     
filed timely or within 6 months of the due date of the respective return (excluding extensions) as if   
     
the entity classification election had been in effect on the requested date. No U.S. tax or informa-   
     
tion returns were filed inconsistently with those described in the prior sentence."   
     
     
     
   (6) Relief for late initial classification election.    In lieu of requesting a letter ruling under   
     
§ 301.9100-1 through § 301.9100-3 and this revenue procedure, entities that satisfy the require-   
     
ments set forth in section 4.01 of Rev. Proc. 2009-41, 2009-39 I.R.B. 439, may apply for late   
     
classification election relief under Rev. Proc. 2009-41. Requests for such relief are not subject to   
     
user fees. See  section 3.01 of Rev. Proc. 2009-41 and section 15.03(2) of this revenue procedure.   
     
     
 Determinations under.04    As provided in Rev. Proc. 77-9, 1977-1 C.B. 542, the Associate Chief Counsel (Internation-   
 § 999(d)    
al)issues determinations under § 999(d) that a particular operation of a person, or of a member   
     
of a controlled group (within the meaning of § 993(a)(3)) that includes that person, or a foreign   
     
corporation of which a member of the controlled group is a U.S. shareholder, constitutes partici-   
     
pation in or cooperation with an international boycott. The effect of that determination is to deny   
     
certain benefits of the foreign tax credit and the deferral of earnings of foreign subsidiaries and   
     
domestic international sales corporations (DISCs) to that person. The same principles shall apply   
     
with respect to exclusions under § 114 for exterritorial income (ETI). Requests for determinations   
     
under Rev. Proc. 77-9 are letter ruling requests and should be submitted to the Associate office   
     
pursuant to this revenue procedure.   
     
 In matters involving § 367.05    Unless the issue is covered by section 6 of this revenue procedure, the Associate Chief   
     
Counsel (International) may issue a letter ruling under § 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 Associate office will determine the § 367 consequences of a transaction but may   
     
indicate in the letter ruling that it expresses no opinion as to the characterization of the transaction   
     
under the reorganization. The Associate office may decline to issue a § 367 ruling in situations in   
     
which the taxpayer inappropriately characterizes the transaction under the reorganization provi-   
     
sions.   
     
     
 In estate tax matters.06    In general, the Associate Chief Counsel (Passthroughs and Special Industries) issues letter   
     
rulings on transactions affecting the estate tax on the prospective estate of a living person. The   
     
Associate office will not issue letter rulings for prospective estates on computations of tax, ac -   
     
tuarial factors, or factual matters. With respect to the transactions affecting the estate tax of the   
     
decedent's estate, generally the Associate office issues letter rulings before the decedent's estate   
     
tax return is filed.   
     
     
     
  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 Associate office branch considering   
     
the letter ruling request that an extension has been obtained.   
     
     
     
  If the return is filed before the letter ruling is received from the Associate office, 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 Associate office that the return has been filed. See    
     
section 7.05(2) of this revenue procedure. The Associate office will make every effort to issue the   
     
letter ruling within 3 months of the date the return was filed.   
     
     
     
  If the taxpayer requests a letter ruling after the return is filed, but before the return is examined,   
     
the taxpayer must notify the field office having jurisdiction over the return that a letter ruling has   
     
been requested, attach a copy of the pending letter ruling request, and notify the Associate office   
     
that a return has been filed. See  section 7.05(2) of this revenue procedure. The Associate office   
     
will make every effort to issue the letter ruling within 3 months of the date the return has been   
     
filed.   
     
     
     
  If the letter ruling cannot be issued within that 3-month period, the Associate office will notify   
     
the field office having jurisdiction over the return, which may, by memorandum to the Associate   
     
office, grant an additional period for the issuance of the letter ruling.   
     
     
 In matters involving.07    In matters involving additional estate tax under § 2032A(c), the Associate Chief Counsel   
 additional estate tax under    
(Passthroughs and Special Industries) issues letter rulings on proposed transactions and on com-   
 § 2032A(c)    
pleted transactions that occurred before the return is filed.   
     
     
 In matters involving.08    In matters involving qualified domestic trusts under § 2056A, the Associate Chief Counsel   
 qualified domestic trusts    
(Passthroughs and Special Industries) issues letter rulings on proposed transactions and on com-   
 under § 2056A    
pleted transactions that occurred before the return is filed.   
     
     
 In generation-skipping.09    In general, the Associate Chief Counsel (Passthroughs and Special Industries) issues letter   
 transfer tax matters    
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.   
     
 In employment and excise.10    In employment and excise tax matters, the Associate offices issue letter rulings on proposed   
 tax matters    
transactions and on completed transactions, if the letter ruling request is submitted before the   
     
return is filed for the year in which the transaction is completed.   
     
     
     
  Letter ruling requests regarding employment status (employer/employee relationship) from   
     
Federal agencies and instrumentalities or their workers must be submitted to the Internal Revenue   
     
Service at the address set forth on the current Form SS-8, Determination of Worker Status for    
     
 Purposes of Federal Employment Taxes and Income Tax Withholding. If the Federal agency or   
     
instrumentality service recipient (the firm) makes the request, the firm will receive any issued let-   
     
ter ruling. A copy will also be sent to any identified workers. If the worker makes the request and   
     
the firm has been contacted for information, both the worker and the firm will receive any issued   
     
letter ruling. The letter ruling will apply to any individuals engaged by the firm under substantially   
     
similar circumstances. See  section 12.04 of this revenue procedure for requests regarding employ-   
     
ment status made by taxpayers other than Federal agencies and instrumentalities or their workers.   
     
     
 In procedural and.11   The Associate Chief Counsel (Procedure and Administration) issues letter rulings on mat-   
 administrative matters    
ters arising under the Code and related statutes and regulations that involve the time, place, man-   
     
ner, and procedures for reporting and paying taxes; or the filing of information returns.   
     
     
 In Indian tribal government.12   Pursuant to Rev. Proc. 84-37, 1984-1 C.B. 513, as modified by Rev. Proc. 86-17, 1986-1   
 matters    
C.B. 550, and this revenue procedure, the Office of Associate Chief Counsel (Employee Benefits,   
     
Exempt Organizations, and Employment Taxes) issues determinations recognizing a tribal entity   
     
as an Indian tribal government within the meaning of § 7701(a)(40) or as a political subdivision of   
     
an Indian tribal government under § 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 determina-   
     
tions under Rev. Proc. 84-37 are letter ruling requests, and, therefore, should be submitted to the   
     
Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment   
     
Taxes) pursuant to this revenue procedure.   
     
     
     
   (1)    Definition of Indian tribal government.   The term "Indian tribal government" is defined   
     
under § 7701(a)(40) to mean the governing body of any tribe, band, community, village, or group   
     
of Indians, or (if applicable) Alaska Natives, which 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 § 7871(a), a subdivision of an Indian tribal government   
     
shall be treated as a political subdivision of a state if the Secretary of the Treasury determines, af-   
     
ter 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. 2008-55, 2008-2 C.B. 768, designates   
     
the Indian tribal entities that appear on the current or future lists of federally recognized Indian   
     
tribes published annually by the Department of the Interior, Bureau of Indian Affairs, as 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, 1986-1 C.B. 550, provides a list of po-   
     
litical subdivisions of Indian tribal governments that are treated as political subdivisions of states   
     
for certain Federal tax purposes. Under Rev. Proc. 84-37, as modified by Rev. Proc. 86-17, tribal   
     
governments or subdivisions recognized under § 7701(a)(40) or § 7871(d) will be included in the   
     
list of recognized tribal government entities in future lists of federally recognized Indian tribes   
     
published annually by the Department of the Interior, Bureau of Indian Affairs, or revised versions   
     
of Rev. Proc. 84-36.   
 On constructive sales    
     
 price under § 4216(b) or.13    The Associate Chief Counsel (Passthroughs and Special Industries) will issue letter rulings   
 § 4218(c)    
in all cases on the determination of a constructive sales price under § 4216(b) or § 4218(c) and   
     
in all other cases on prospective transactions if the law or regulations require a determination of   
     
the effect of a proposed transaction for Federal tax purposes. See  section 6.14(5) of this revenue   
     
procedure.   
     
     
 In exempt organizations.14   In  exempt organizations matters, the Associate Chief Counsel (Employee Benefits, Exempt   
 matters    
Organizations, and Employment Taxes) generally issues letter rulings on proposed transactions or   
     
on completed transactions if the letter ruling request is submitted before the return is filed for the   
     
year in which the transaction is completed. The Associate Chief Counsel (Employee Benefits, Ex -   
     
empt Organizations, and Employment Taxes) will not ordinarily issue a letter ruling on a complet-   
     
ed transaction if the letter ruling request is submitted after the return is filed for the year in which   
     
the transaction is completed.  "Not ordinarily" means that unique and compelling reasons must   
     
be demonstrated to justify the issuance of a letter ruling submitted after the return is filed for the   
     
year in which the transaction is completed. The taxpayer must contact the field office having audit   
     
jurisdiction over their return and obtain the field's consent to the issuance of such a letter ruling.   
     
     
     
   See    Rev. Proc. 2021-5, this Bulletin, for the procedures for issuing determination letters on   
     
issues under the jurisdiction of the Director Exempt Organizations Rulings and Agreements, in-   
     
cluding determination letters on the tax-exempt status of organizations under § 501 and § 521, the   
     
foundation status of organizations described in § 501(c)(3), and the foundation status of nonex-   
     
empt charitable trusts described in § 4947(a)(1).   
     
     
 In qualified retirement plan.15    In qualified retirement plan and IRA matters (other than those listed in Rev. Proc. 2021-4),   
 and IRA matters    
the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes)   
     
will generally issue letter rulings on proposed transactions and on completed transactions, if the   
     
letter ruling request is submitted before the return is filed for the year in which the transaction is   
     
completed, including those involving:   
     
     
     
  (1) §§ 72 (other than the computation of the exclusion ratio), 219, 381(c)(11), 402, 403(b)   
     
(except with respect to whether the form of a plan satisfies the requirements of § 403(b) as pro-   
     
vided in Rev. Proc. 2021-4, this Bulletin), 404, 408, 408A, 412, 414(e) and (h), 511 through 514,   
     
4971(b) and (g), 4972, 4973, 4974 (other than requests for a waiver under § 4974(d)), 4978, 4979,   
     
and 4980;   
     
     
     
  (2) Waiver of the minimum funding standard (see Rev. Proc. 2004-15, 2004-1 C.B. 490, section   
     
3.04 of which is modified by Rev. Proc. 2021-4);   
     
     
     
  (3) Whether a plan amendment is reasonable and provides for only de minimis increases in plan   
     
liabilities in accordance with §§ 401(a)(33) and 412(c)(7)(B)(i) of the Code ( see  Rev. Proc. 79-62,   
     
1979-2 C.B. 576);   
     
     
     
  (4) With respect to employee stock ownership plans and tax credit employee stock ownership   
     
plans, §§ 409, 1042, 4975(d)(3) and 4975(e)(7). Qualification issues arising under these sections   
     
(as well as under §§ 401-420 generally) are generally within the jurisdiction of Employee Plans   
     
Determinations. However, see  Rev. Proc. 2021-3, section 4.02(12);   
     
     
     
  (5) Abatement of first tier excise taxes under § 4962;   
     
     
     
  (6) Relief under § 301.9100-1 that is not related to Roth IRA recharacterizations; and   
     
     
     
  (7) Grants of extensions of time other than pursuant to § 301.9100-1.   
     
 A request to revoke an.16    If a taxpayer is required to file a letter ruling request to obtain consent to revoke an election   
 election    
made on a return, an Associate office will consider the request, even if an examination of the   
     
return has begun or the issues in the return are being considered by Appeals or a Federal court.   
     
The procedures in this revenue procedure applicable to a § 301.9100 request (including the user   
     
fee requirements for such a request, see generally  section 15 of this revenue procedure) apply to a   
     
letter ruling request to revoke the election.   
     
     
 Under some circumstances.17    In general, the Service will not issue a letter ruling or determination letter on an issue that   
 before the issuance of    
it cannot readily resolve before the promulgation of a regulation or other published guidance. See    
 a regulation or other    
section 6.09 of this revenue procedure.   
 published guidance    
     
     
  However, an Associate office may issue letter rulings 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, regulations, and applicable case law to the   
     
facts or for which the answer seems reasonably certain but not entirely free from doubt.   
     
     
     
   (2) Answer is not reasonably certain. If the letter ruling request presents an issue for which   
     
the answer does not seem reasonably certain, the Associate office may issue the letter ruling, using   
     
its best efforts to arrive at a determination, if it is in the best interest of tax administration.   
     
     
 SECTION 6.    
     
 UNDER WHAT    
     
 CIRCUMSTANCES DOES    
     
 THE SERVICE NOT    
     
 ISSUE LETTER RULINGS    
     
 OR DETERMINATION    
     
 LETTERS?    
       
     
 Ordinarily not if the.01    The Service ordinarily does not issue a letter ruling or a determination letter if, at the time   
 request involves an    
of the request, the identical issue is involved in the taxpayer's return for an earlier period and that   
 issue under examination    
issue--   
 or consideration or in    
     
 litigation    
     
     
  (1) is being examined by a field office;   
     
     
     
  (2) is being considered by Appeals;   
     
     
     
  (3) is pending in litigation in a case involving the taxpayer or a related party;   
     
     
     
  (4) has been examined by a field office or considered by Appeals 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 field office or considered by Appeals and a closing agreement cov-   
     
ering the issue or liability has not been entered into by a field office or by Appeals.   
     
     
     
  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, an Associate 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 field office. See  section 7.05 of this revenue procedure. In in-   
     
come and gift tax matters, as well as in qualified retirement plan, IRA, and exempt organizations   
     
matters, even if an examination has begun, an Associate office ordinarily will issue the letter rul-   
     
ing if the field office agrees by memorandum to the issuance of the letter ruling.   
     
     
 Ordinarily not in certain.02    The Service ordinarily does not issue letter rulings or determination letters in certain areas   
 areas because of factual    
because of the factual nature of the matter involved or for other reasons. Rev. Proc. 2021-3, this   
 nature of the problem or for    
Bulletin, and Rev. Proc. 2021-7, this Bulletin, provide a list of these areas. This list is not all-in-   
 other reasons    
clusive because the Service may decline to issue a letter ruling or a determination letter when   
     
appropriate in the interest of sound tax administration, including due to resource constraints, or on   
     
other grounds whenever warranted by the facts or circumstances of a particular case.   
     
     
     
  Instead of issuing a letter ruling or determination letter, the Service may, when it is considered   
     
appropriate and in the interest of sound tax administration, issue an information letter calling at-   
     
tention to well-established principles of tax law.   
     
     
     
  If the Service determines that it is not in the interest of sound tax administration to issue a letter   
     
ruling or determination letter due to resource constraints, it will adopt a consistent approach with   
     
respect to taxpayers that request a ruling on the same issue. The Service will also consider adding   
     
the issue to the no rule list at the first opportunity. See  sections 2.01 and 3.02 of Rev. Proc. 2021-3,   
     
this Bulletin.   
     
     
 Ordinarily not on part of.03 (1) General rule.    An Associate office ordinarily will not issue a letter ruling on only part   
 an integrated transaction    
of an integrated transaction. If a part of a transaction falls under a no-rule area, a letter ruling on   
     
other parts of the transaction may be issued. Before preparing the letter ruling request, a taxpayer   
     
should call a branch having jurisdiction for the matters on which the taxpayer is seeking a letter   
     
ruling to discuss whether the Associate office will issue a letter ruling on part of the transaction.   
     
     
     
   (2) Significant issue ruling.   (a) No rule areas. The Service will not rule on the qualification   
     
of any transaction under § 332, § 351, or § 1036, or (except as provided in paragraph (b) of this   
     
section 6.03(2)) on whether a transaction constitutes a reorganization within the meaning of § 368   
     
(other than under §§ 368(a)(1)(D) and 355), regardless of whether such transaction is part of   
     
an integrated transaction ( see  section 3.01(59) of Rev. Proc. 2021-3, this Bulletin). Instead, the   
     
Associate Chief Counsel (Corporate) will only issue a letter ruling on significant issues (within   
     
the meaning of section 3.01(59) of Rev. Proc. 2021-3, this Bulletin) presented in a transaction de-   
     
scribed in § 332, § 351, § 368 (other than under §§ 368(a)(1)(D) and 355), or § 1036. For example,   
     
the Service may rule on significant issues under § 1.368-1(d) (continuity of business enterprise)   
     
and § 1.368-1(e) (continuity of interest). Letter rulings requested under this section 6.03(2)(a) are   
     
subject to the no-rule policies of Rev. Proc. 2021-3, this Bulletin.   
     
     
     
  (b) Section 355 distributions and related transactions. Pursuant to section 4 of Rev. Proc. 2017-   
     
52, 2017-41 I.R.B. 283 (amplified and modified by Rev. Proc. 2018-53, 2018-43 I.R.B. 667), in   
     
lieu of requesting a Transactional Ruling regarding a Covered Transaction, a taxpayer may request   
     
a Significant Issue Ruling. Letter rulings requested under this section 6.03(2)(b) are subject to the   
     
policies of Rev. Proc. 2021-3, this Bulletin. However, the Service will not rule on any aspect of   
     
a Covered Transaction, including any significant issue, if section 5.01(3) of Rev. Proc. 2021-3   
     
applies, and the Service will ordinarily not rule on any aspect of a Covered Transaction, including   
     
any significant issue, if section 4.01(30) of Rev. Proc. 2021-3 applies.   
     
     
     
   (3) Submission requirements. Before preparing a letter ruling request under section 6.03(2) of   
     
this revenue procedure involving significant issues presented in a transaction described in § 332,   
     
§ 351, § 355, § 368, or § 1036, the taxpayer is encouraged to call the Office of Associate Chief   
     
Counsel (Corporate) at the telephone number provided in section 10.07(1)(a) of this revenue pro-   
     
cedure to discuss whether the Service will entertain a letter ruling request under section 6.03(2).   
     
The Service reserves the right to rule on any other aspect of the transaction (including ruling   
     
adversely) to the extent the Service believes it is in the best interests of tax administration. Cf.    
     
section 2.01 of Rev. Proc. 2021-3, this Bulletin.   
     
     
     
  The taxpayer may request rulings on one or more significant issues in a single letter ruling re-   
     
quest. Letter ruling requests under section 6.03(2) must include the following for each significant   
     
issue:   
     
     
     
  (a) A narrative description of the transaction that puts the issue in context;   
     
     
     
  (b) A statement identifying the issue;   
     
     
     
  (c) An analysis of the relevant law, which should set forth the authorities most closely related   
     
to the issue and explain why these authorities do not resolve the issue, and an explanation con-   
     
cerning why the issue is significant within the meaning of section 3.01(59) of Rev. Proc. 2021-3,   
     
this Bulletin; and   
     
     
     
    (d) The precise ruling(s) requested.   
     
     
     
  The taxpayer should consult other published authorities ( see, for example, Appendix G of this   
     
revenue procedure, which identifies certain checklist and guideline revenue procedures including   
     
Rev. Proc. 2017-52, 2017-41 I.R.B. 283, and Rev. Proc. 2018-53, 2018-43 I.R.B. 667, to identify   
     
representations, information, and analysis that may be required.)   
     
     
     
  If the Service issues a letter ruling on a significant issue under section 6.03(2), then the letter   
     
ruling will state that no opinion is expressed as to any issue or step not specifically addressed by   
     
the letter. In addition, letter rulings issued under section 6.03(2) will contain the following (or   
     
similar) language:   
     
     
     
   This letter is issued pursuant to section 6.03(2) of Rev. Proc. 2021-1, 2021-1 I.R.B. 1, re-    
     
 garding one or more significant issues under§ 332, § 351, § 355, § 368, or § 1036. The    
     
 ruling[s] contained in this letter only address[es] one or more significant issues involved in    
     
 the transaction. This Office expresses no opinion as to the overall tax consequences of the    
     
 transactions described in this letter or as to any issue not specifically addressed by the rul -    
     
 ing[s] below.    
     
     
 Ordinarily not on which of.04    The Service ordinarily does not issue a letter ruling or a determination letter on which of two   
 two entities is a common    
entities, under common law rules applicable in determining the employer-employee relationship,   
 law employer    
is the employer, when one entity is treating the worker as an employee.   
     
     
 Ordinarily not to business.05    The Service ordinarily does not issue letter rulings or determination letters to business,   
 associations or groups    
trade, or industrial associations or to similar groups concerning the application of the tax laws   
     
to members of the group. Groups and associations, however, may submit suggestions of generic   
     
issues that could be appropriately addressed in revenue rulings. 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. See also  Rev. Proc. 2016-19, 2016-13 I.R.B.   
     
497, which describes procedures for taxpayers and other entities to submit issues for consideration   
     
under the Service's Industry Issue Resolution (IIR) Program.   
     
     
  The Service may issue letter rulings or determination letters to groups or associations on their   
     
own tax status or liability if the request meets the requirements of this revenue procedure.   
     
     
 Ordinarily not where the.06    The Service ordinarily does not issue letter rulings or determination letters regarding the tax   
 request does not address    
consequences of a transaction for taxpayers who are not directly involved in the request if the re-   
 the tax status, liability, or    
quested letter ruling or determination letter would not address the tax status, liability, or reporting   
 reporting obligations of the    
obligations of the requester. For example, a taxpayer may not request a letter ruling relating to the   
 requester    
tax consequences of a transaction to a customer or client, if the tax status, liability, or reporting   
     
obligations of the taxpayer would not be addressed in the ruling, because the customer or client is   
     
not directly involved in the letter ruling request. The tax liability of each shareholder is, however,   
     
directly involved in a letter ruling on the reorganization of a corporation. Accordingly, a corporate   
     
taxpayer could request a letter ruling that solely addressed the tax consequences to its shareholders   
     
of a proposed reorganization.   
     
     
     
  Rev. Proc. 96-16, 1996-1 C.B. 630, sets forth rules for letter ruling requests involving tax-ex-   
     
empt state and local government obligations.   
     
     
 Ordinarily not to foreign.07    The Service ordinarily does not issue letter rulings or determination letters to foreign gov-   
 governments    
ernments or their political subdivisions about the U.S. tax effects of their laws. The Associate   
     
offices also do 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. 2015-   
     
40, 2015-35 I.R.B. 236. Treaty partners can continue to address matters such as these under the   
     
provisions of the applicable tax treaty. In addition, the Associate offices 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.   
     
     
 Ordinarily not on Federal.08    The Associate offices ordinarily do not issue letter rulings on a matter involving the Federal   
 tax consequences of    
tax consequences of any proposed Federal, state, local, municipal, or foreign legislation. The   
 proposed legislation    
Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment   
     
Taxes) may issue letter rulings regarding the effect of proposed state, local, or municipal legis-   
     
lation upon an eligible deferred compensation plan under § 457(b) provided that the letter ruling   
     
request relating to the plan complies with the other requirements of this revenue procedure. The   
     
Associate offices also may provide general information in response to an inquiry.   
     
     
 Ordinarily not before.09    Generally,  the Service will not issue a letter ruling or a determination letter if the request   
 issuance of a regulation or    
presents an issue that cannot be readily resolved before a regulation or any other published guid-   
 other published guidance    
ance is issued. When the Service has closed a regulation project or any other published guidance   
     
project that might have answered the issue or decided not to open a regulation project or any other   
     
published guidance project, the Associate offices may consider all letter ruling requests unless the   
     
issue is covered by section 6 of this revenue procedure, Rev. Proc. 2021-3, this Bulletin, or Rev.   
     
Proc. 2021-7, this Bulletin.   
     
     
 Not on frivolous issues.10    The Service will not issue a letter ruling or a determination letter on frivolous issues. A   
     
"frivolous issue" is one without basis in fact or law or one that asserts a position that courts have   
     
held frivolous or groundless. Examples of frivolous or groundless issues include, but are not   
     
limited to:   
     
     
     
  (1) frivolous "constitutional" claims, such as claims that the requirement to file tax returns and   
     
pay taxes constitutes an unreasonable search barred by the Fourth Amendment, violates Fifth and   
     
Fourteenth Amendment protections of due process, violates Thirteenth Amendment protections   
     
against involuntary servitude, or is unenforceable because the Sixteenth Amendment does not   
     
authorize nonapportioned direct taxes or was never ratified;   
     
     
  (2) claims that income taxes are voluntary, that the term "income" is not defined in the Internal   
     
Revenue Code, or that preparation and filing of Federal income tax returns violates the Paperwork   
     
Reduction Act;   
     
     
     
  (3) claims that tax may be imposed only on coins minted under a gold or silver standard or that   
     
receipt of Federal Reserve Notes does not cause an accretion to wealth;   
     
     
     
  (4) claims that a person's income is not taxable because he or she falls within a class entitled to   
     
"reparation claims" or an extra-statutory class of individuals exempt from tax, e.g., "free-born"   
     
individuals;   
     
     
     
  (5) claims that a taxpayer can refuse to pay taxes on the basis of opposition to certain Govern-   
     
mental expenditures;   
     
     
     
  (6) claims that taxes apply only to Federal employees; only to residents of Puerto Rico, Guam,   
     
the U.S. Virgin Islands, the District of Columbia, or "Federal enclaves;" or that §§ 861 through   
     
865 or any other provision of the Code imposes taxes on U.S. citizens and residents only on in-   
     
come derived from foreign based activities;   
     
     
     
  (7) claims that wages or personal service income are "not income," are "nontaxable receipts,"   
     
or are a "nontaxable exchange for labor;"   
     
     
     
  (8) claims that income tax withholding by an employer on wages is optional; or   
     
     
     
  (9) other claims that the courts have characterized as frivolous or groundless.   
     
     
     
  Additional examples of frivolous or groundless issues may be found in IRS publications and   
     
other guidance (including, but not limited to, Notice 2010-33, Frivolous Positions, and I.R.M.   
     
Exhibit 25.25.10-1, Frivolous Arguments).   
     
     
 No "comfort" letter rulings. 11    Except with respect to a Covered Transaction within the meaning of Rev. Proc. 2017-52,   
     
2017-41 I.R.B. 283 (amplified and modified by Rev. Proc. 2018-53, 2018-43 I.R.B. 667), a letter   
     
ruling will not be issued with respect to an issue that is clearly and adequately addressed by a   
     
statute, regulation, or court decision; or revenue rulings, revenue procedures, notices, or other   
     
authorities published in the Internal Revenue Bulletin (Comfort Ruling). However, except with   
     
respect to issues under § 332, § 351, § 368, or § 1036 and the tax consequences resulting from the   
     
application of such Code sections ( see generally  section 6.03(2) of this revenue procedure), the   
     
Associate office may, in its discretion, decide to issue a Comfort Ruling if an Associate office is   
     
otherwise issuing a letter ruling to the taxpayer on another issue arising in the same transaction.   
     
     
 Not on alternative plans or.12    The Service will not issue a letter ruling or a determination letter on alternative plans of   
 hypothetical situations    
proposed transactions or on hypothetical situations.   
     
     
 Not on property conversion.13    An Associate office will not issue a letter ruling on the replacement of involuntarily con-   
 after return filed    
verted property, whether or not the property has been replaced, if the taxpayer has already filed   
     
a Federal tax return for the first taxable year in which any of the gain was realized from the con-   
     
verted property. A Director may issue a determination letter in this case. See  section 12.01 of this   
     
revenue procedure.   
     
 Circumstances under which.14    A Director will not issue a determination letter if--   
 determination letters are    
     
 not issued by a Director    
     
     
  (1) the taxpayer has directed a similar inquiry to an Associate office;   
     
     
     
  (2) the same issue, involving the same taxpayer or a related party, is pending in a case in litiga-   
     
tion or before Appeals;   
     
     
     
  (3) the request involves an industry-wide problem;   
     
     
     
  (4) the specific employment tax question at issue in the request has been, or is being, considered   
     
by the Central Office of the Social Security Administration or the Railroad Retirement Board for   
     
the same taxpayer or a related party; or   
     
     
     
  (5) the request is for a determination of constructive sales price under § 4216(b) or § 4218(c),   
     
which deal with special provisions applicable to the manufacturers excise tax. The Associate   
     
Chief Counsel (Passthroughs and Special Industries) will, in certain circumstances, issue letter   
     
rulings in this area. See  section 5.13 of this revenue procedure.   
     
     
 SECTION 7. WHAT    
    This section provides the general instructions for requesting letter rulings and determination   
 ARE THE GENERAL    
letters. See  section 9 of this revenue procedure for the specific and additional procedures for re-   
 INSTRUCTIONS    
questing a change in method of accounting.   
 FOR REQUESTING    
     
 LETTER RULINGS    
     
 AND DETERMINATION    
  Requests for letter rulings, closing agreements, and determination letters require the payment of   
 LETTERS?    
the applicable user fee listed in Appendix A of this revenue procedure. Certain changes in method   
     
of accounting under the automatic change request procedures ( see  section 9.01(1) of this reve-   
     
nue procedure) and certain changes in accounting periods made under automatic change request   
     
procedures do not require payment of a user fee ( see  Appendix G of this revenue procedure). For   
     
additional user fee requirements, see  section 15 of this revenue procedure.   
     
     
     
  Specific and additional instructions also apply to requests for letter rulings and determination   
     
letters on certain matters. Those matters are listed in Appendix G of this revenue procedure with a   
     
reference (usually to another revenue procedure) where more information can be obtained.   
     
     
 Documents and information.01    
 required in all requests    
     
 Facts    
   (1) Complete statement of facts and other information.    Each request for a letter ruling or   
     
a determination letter must contain a complete statement of all facts relating to the transaction.   
     
These facts include--   
     
     
     
  (a) names, addresses, telephone numbers, and taxpayer identification numbers of all interested   
     
parties (the term "all interested parties" does not include all shareholders of a widely held corpo-   
     
ration requesting a letter ruling relating to a reorganization or all employees where a large number   
     
may be involved);   
     
     
     
  (b) the annual accounting period, and the overall method of accounting (cash or accrual) for   
     
maintaining the accounting books and filing the Federal income tax return, of all interested parties;   
     
     
     
  (c) a description of the taxpayer's business operations;   
     
     
  (d) a complete statement of the business reasons for the transaction;   
     
     
     
  (e) a detailed description of the transaction; and   
     
     
     
  (f) all other facts relating to the transaction or to the taxpayer's requested tax treatment thereof.   
     
     
 Documents and foreign    
   (2) Copies of all contracts, wills, deeds, agreements, instruments, other documents perti-    
 laws    
 nent to the transaction, and foreign laws.    
     
     
     
   (a) Documents. True copies of all contracts, wills, deeds, agreements, instruments, trust docu-   
     
ments, proposed disclaimers, and other documents pertinent to the transactions must be submitted   
     
with the request. But see  sections 3.02 and 4 of Rev. Proc. 2017-52, 2017-41 I.R.B. 283 (amplified   
     
and modified by Rev. Proc. 2018-53, 2018-43 I.R.B. 667), for requirements relating to ruling re-   
     
quests under § 355, and section 3.04 of Rev. Proc. 2018-53, 2018-43 I.R.B. 667, for requirements   
     
relating to ruling requests involving assumption or satisfaction of the distributing corporation's   
     
debt in connection with § 355 distributions.   
     
     
     
  If the request concerns a corporate distribution, reorganization, or similar transaction, the cor-   
     
porate balance sheet and profit and loss statement should also be submitted. But see  sections 3.02   
     
and 4 of Rev. Proc. 2017-52 for requirements relating to ruling requests under § 355. If the request   
     
relates to a prospective transaction, the most recent balance sheet and profit and loss statement   
     
should be submitted. But see  sections 3.02 and 4 of Rev. Proc. 2017-52 (amplified and modified   
     
by Rev. Proc. 2018-53) for requirements relating to ruling requests under § 355.   
     
     
     
  If any document, including any balance sheet and profit and loss statement, is in a language   
     
other than English, the taxpayer must also submit a certified English translation of the document,   
     
along with a true copy of the document. For guidelines on the acceptability of such documents,   
     
 see    paragraph (c) of this section 7.01(2).   
     
     
     
  Each document other than the request should be labeled and attached to the request in alpha-   
     
betical sequence. Original documents such as contracts, wills, etc., should not be submitted    
     
 because they become part of the Service's file and will not be returned.    
     
     
     
   (b)    Foreign laws.  The taxpayer must submit with the request a copy of the relevant parts of   
     
all foreign laws, including statutes, regulations, administrative pronouncements, and any other   
     
relevant legal authority. The documents submitted must be in the official language of the country   
     
involved and must be copied from an official publication of the foreign government or another   
     
widely available and generally accepted publication. If English is not the official language of the   
     
country involved, the taxpayer must also submit a copy of an English language version of the   
     
relevant parts of all foreign laws. This translation must be: (i) from an official publication of the   
     
foreign government or another widely available, generally accepted publication; or (ii) a certified   
     
English translation submitted in accordance with paragraph (c) of this section 7.01(2).   
     
     
     
  The taxpayer must identify the title and date of publication, including updates, of any widely   
     
available and generally accepted publication that the taxpayer (or the taxpayer's qualified transla-   
     
tor) uses as a source for the relevant parts of the foreign law.   
     
     
     
   (c)    Standards for acceptability of submissions of documents in a language other than En-    
     
 glish and certified English translations of laws in a language other than English.     The taxpayer   
     
must submit with the request an accurate and complete certified English translation of the relevant   
     
parts of all contracts, wills, deeds, agreements, instruments, trust documents, proposed disclaim-   
     
ers, and other documents pertinent to the transaction that are in a language other than English. If   
     
the taxpayer chooses to submit certified English translations of foreign laws, those translations   
     
must be based on an official publication of the foreign government or another widely available   
     
and generally accepted publication. In either case, the translation must be that of a qualified trans-   
     
lator and must be attested to by the translator. The attestation must contain: (i) a statement that the   
     
translation submitted is a true and accurate translation of the foreign language document or law;   
     
(ii) a statement as to the attestant's qualifications as a translator and as to that attestant's qualifica-   
     
tions and knowledge regarding tax matters or foreign law if the law is not a tax law; and (iii) the   
     
attestant's name and address.   
     
     
 Analysis of material facts    
   (3) Analysis of material facts.    The request must be accompanied by an analysis of facts and   
     
their bearing on the issue or issues. If documents attached to a request contain material facts, they   
     
must be included in the taxpayer's analysis of facts in the request rather than merely incorporated   
     
by reference.   
     
     
 Same issue in any return    
   (4) Statement regarding whether same issue is presented in any return and additional    
 and whether return is    
 information required for § 301.9100 requests.    The request must state whether, to the best of the   
 under examination, before    
knowledge of both the taxpayer and the taxpayer's representatives, the same issue is presented   
 Appeals, before a Federal    
in any return of the taxpayer, a related party within the meaning of § 267(b) or § 707(b)(1), or   
 court, or being considered    
a member of an affiliated group of which the taxpayer is also a member within the meaning of   
 by the Pension Benefit    
§ 1504, or of any predecessor.   
 Guaranty Corporation, by    
     
 the Department of Labor,    
     
 or by the Department of    
  The request must also state whether, to the best of the knowledge of both the taxpayer and the   
 Health and Human Services    
taxpayer's representatives, any return on which the same issue is presented-   
     
     
  (a) is currently under examination, before Appeals, or before a Federal court;   
     
     
     
  (b) was previously under examination, before Appeals, or before a Federal court;   
     
     
     
  (c) in qualified retirement plan matters, is being considered by the Pension Benefit Guaranty   
     
Corporation or the Department of Labor; or   
     
     
     
  (d) in health care matters, is being considered by the Department of Labor or the Department   
     
of Health and Human Services.   
     
     
     
  That the same issue is merely presented in a return does not preclude the Service from issuing   
     
a ruling, but the Service will not ordinarily issue a ruling if, at the time of the request, the iden-   
     
tical issue is under examination or consideration or in litigation. See  section 6.01 of this revenue   
     
procedure.   
     
     
     
  A limited exception to the above rule is made for a § 301.9100 request. See  section 5.03 of this   
     
revenue procedure. If a § 301.9100 request involves a tax year that is currently under examination,   
     
before Appeals, or before a Federal court, the taxpayer must notify the Service, as outlined above.   
     
This notification must include the name and telephone number of the examining agent or Appeals   
     
officer.   
     
     
 Same or similar issue    
   (5) Statement regarding whether same or similar issue was previously ruled on or whether    
 in a request previously    
 a request involving it was submitted or is currently pending.    The request must state whether, to   
 submitted or currently    
the best of the knowledge of both the taxpayer and the taxpayer's representatives   
 pending    
     
     
  (a) the Service previously ruled on the same or a similar issue for the taxpayer, a related party   
     
within the meaning of § 267 or § 707(b)(1), or a member of an affiliated group of which the tax-   
     
payer is also a member within the meaning of § 1504, or for a predecessor;   
     
     
     
  (b) the taxpayer, a related party, a predecessor, or any of their representatives previously sub-   
     
mitted a request (including an application for change in method of accounting) involving the same   
     
or a similar issue but no letter ruling or determination letter was issued;   
     
     
     
  (c) the taxpayer, a related party, or a predecessor previously submitted a request (including an   
     
application for change in method of accounting) involving the same or a similar issue that is cur-   
     
rently pending with the Service;   
     
     
     
  (d) at the same time as this request, the taxpayer or a related party is presently submitting an-   
     
other request (including an application for change in method of accounting) involving the same   
     
or a similar issue; or   
     
     
     
  (e) the taxpayer or a related party had, or has scheduled, a pre-submission conference involving   
     
the same or a similar issue.   
     
     
     
  If the statement is affirmative for (a), (b), (c), (d), or (e) of this section 7.01(5), the statement   
     
must give the date the request was submitted, the date the request was withdrawn or ruled on, if   
     
applicable, and other details of the Service's consideration of the issue.   
     
     
 Interpretation of a    
   (6)    Statement regarding interpretation of a substantive provision of an income or estate    
 substantive provision of an    
 tax treaty.    If the request involves the interpretation of a substantive provision of an income or   
 income or estate tax treaty    
estate tax treaty, the request must state whether--   
     
     
     
  (a) the tax authority of the treaty jurisdiction has issued a ruling on the same or similar issue   
     
for the taxpayer, a related party within the meaning of § 267 or § 707(b)(1), or a member of an   
     
affiliated group of which the taxpayer is also a member within the meaning of § 1504, or for any   
     
predecessor;   
     
     
     
  (b) the same or similar issue for the taxpayer, a related party, or any predecessor is being exam-   
     
ined or has been settled by the tax authority of the treaty jurisdiction or is otherwise the subject of   
     
a closing agreement in that jurisdiction; and   
     
     
     
  (c) the same or similar issue for the taxpayer, a related party, or any predecessor is being con-   
     
sidered by the competent authority of the treaty jurisdiction.   
     
     
 Interpretation of a    
   (7)    Statement regarding involvement of a transactional party located in a foreign country.    
 transaction involving a    
If the request involves a transaction between a taxpayer and a related party and either the taxpayer   
 party in a foreign country    
or the related party is located in a foreign country, the request must state whether the ruling poten-   
     
tially relates to any one of these categories --   
     
     
     
  (a) Preferential Regime, defined as one that meets the following three requirements: (1) the   
     
regime relates to business taxation of income from geographically mobile activities (such as,   
     
financial and other service activities, including the provision of intangibles); (2) the regime offers   
     
a form of tax preference, such as, a reduction in the rate of tax or tax base compared to general   
     
principles of U.S. taxation; and (3) the regime imposes no or low effective tax rates on income   
     
from geographically mobile, financial, and other service activities;   
     
     
  (b) Transfer Pricing, meaning the letter ruling covers transfer pricing or the application of trans-   
     
fer pricing principles under section 482 and the regulations thereunder;   
     
     
     
  (c) Downward Adjustment, meaning the letter ruling provides for a downward adjustment to the   
     
taxpayer's taxable profit that is not directly reflected in its financial accounts. Examples include   
     
excess profits rulings or informal capital rulings that provide an adjustment that reduces taxable   
     
profits;   
     
     
     
  (d) Treaty Permanent Establishment, meaning the letter ruling determines the existence or ab-   
     
sence of a permanent establishment under an income tax treaty or provides how much profit will   
     
be attributed to a permanent establishment;   
     
     
     
  (e) Related Party Conduit, meaning the letter ruling covers the cross-border flow of funds or in-   
     
come through a U.S. entity that is a conduit under common law principles or Treas. Reg. § 1.881-   
     
3, whether those funds or income flow to another country directly or indirectly.   
     
     
 Letter from Bureau of    
   (8)    Letter from Bureau of Indian Affairs relating to a letter ruling request for recognition    
 Indian Affairs relating    
 of Indian tribal government status or status as a political subdivision of an Indian tribal    
 to certain letter ruling    
 government.    To facilitate prompt action on a letter ruling request for recognition of Indian tribal   
 requests    
government status or status as a political subdivision of an Indian tribal government, the taxpayer   
     
must submit with the letter ruling request a letter from the Department of the Interior, Bureau of   
     
Indian Affairs (BIA), verifying that the tribe is recognized by BIA as an Indian tribe and that the   
     
tribal government exercises governmental functions or that the political subdivision of the Indian   
     
tribal government has been delegated substantial governmental functions. A letter ruling request   
     
that does not contain this letter from BIA cannot be resolved until the Service obtains a letter from   
     
BIA regarding the tribe's status.   
     
     
     
  The taxpayer should send a request to verify tribal status to the following address:   
     
     
     
   Branch of General Indian Legal Activity    
     
   Division of Indian Affairs    
     
   Office of the Solicitor    
     
   U.S. Department of the Interior    
     
   1849 C Street, NW    
     
   Washington, DC 20240    
     
     
 Statement of authorities    
   (9) Statement of supporting authorities.    If the taxpayer advocates a particular conclusion, the   
 supporting taxpayer's views    
taxpayer must include an explanation of the grounds for that conclusion and the relevant author-   
     
ities to support it. Even if the taxpayer is not advocating a particular tax treatment of a proposed   
     
transaction, the taxpayer must furnish views on the tax results of the proposed transaction and a   
     
statement of relevant authorities to support those views.   
     
     
     
  In all events, the request must include a statement of whether the law in connection with the   
     
request is uncertain and whether the issue is adequately addressed by relevant authorities.   
     
     
 Statement of authorities    
   (10) Statement of contrary authorities.    To avoid a delay in the ruling process, contrary au-   
 contrary to taxpayer's    
thorities should be brought to the attention of the Service at the earliest possible opportunity. If   
 views    
there are significant contrary authorities, it is usually helpful to discuss them in a pre-submission   
     
conference prior to submitting the ruling request. See  section 10.07 of this revenue procedure   
     
regarding pre-submission conferences. The taxpayer is strongly encouraged to inform the Ser-   
     
vice about, and discuss the implications of, any authority believed to be contrary to the position   
     
advanced, such as statutes, tax treaties, court decisions, regulations, notices, revenue rulings, rev-   
     
enue procedures, or announcements. If the taxpayer determines that there are no contrary author-   
     
ities, a statement in the request to this effect should be included. If the taxpayer does not furnish   
     
either contrary authorities or a statement that none exist, the Service in complex cases or those   
     
presenting difficult or novel issues may request submission of contrary authorities or a statement   
     
that none exist. Failure to comply with this request may result in the Service's refusal to issue a   
     
letter ruling or determination letter.   
     
     
     
  The taxpayer's identification of and discussion of contrary authorities will generally enable Ser-   
     
vice personnel to more quickly understand the issue and relevant authorities. Having this informa-   
     
tion should make research more efficient and lead to earlier action by the Service. If the taxpayer   
     
does not disclose and distinguish significant  contrary authorities, the Service may need to request   
     
additional information, which will delay action on the request.   
     
     
 Statement identifying    
   (11) Statement identifying pending legislation.    When filing the request, the taxpayer must     
 pending legislation    
identify any pending legislation that may affect the proposed transaction. In addition, the taxpayer   
       
must notify the service if any such legislation is introduced after the request is filed but before a   
     
letter ruling or determination letter is issued.   
     
     
 Deletion statement required    
   (12) Statement identifying information to be deleted from the public inspection copy of    
 by § 6110    
 letter ruling or determination letter.    The text of letter rulings and determination letters is open   
     
to public inspection under § 6110. The Service makes deletions from the text before it is made   
     
available for inspection. To help the Service make the deletions required by § 6110(c), a request   
     
for a letter ruling or determination letter must be accompanied by a statement indicating the de-   
     
letions desired, except where a letter ruling or determination letter is open to public inspection   
     
under § 6104. If the deletion statement is not submitted with the request, the Service will notify   
     
the taxpayer that the request will be closed if the Service does not receive the deletion statement   
     
within 21 calendar days. See  section 8.05 of this revenue procedure.   
     
     
     
  Section 6110(l)(1) provides that § 6110 disclosure provisions do not apply to any matter to   
     
which § 6104 applies. Therefore, letter rulings, determination letters, technical advice memoran-   
     
da, and related background file documents dealing with the following matters (covered by § 6104)   
     
are not subject to § 6110 disclosure provisions--   
     
     
     
  (i) An approved application for exemption under § 501(a) as an organization described in   
     
§ 501(c) or (d), or notice of status as a political organization under § 527, together with any papers   
     
submitted in support of such application or notice;   
     
     
     
    (ii) An application for exemption under § 501(a) with respect to the qualification of a pension,   
     
profit sharing or stock bonus plan, or an individual retirement account described in § 408 or   
     
§ 408A, or any application for exemption under § 501(a) by an organization forming part of such   
     
a plan or account;   
     
     
     
  (iii) Any document issued by the Internal Revenue Service in which the qualification or exempt   
     
status of a plan or account is granted, denied, or revoked or the portion of any document in which   
     
technical advice with respect thereto is given;   
     
     
     
  (iv) Any application filed and any document issued by the Internal Revenue Service with re-   
     
spect to the qualification or status of master and prototype retirement plans; and   
     
     (v) The portion of any document issued by the Internal Revenue Service with respect to the   
   qualification or exempt status of a retirement plan or account of a proposed transaction by such   
   plan or account.   
        
      (a) Format of deletion statement.    A taxpayer who wants only names, addresses, and iden-   
   tifying numbers to be deleted should state this in the deletion statement. If the taxpayer wants   
   more information deleted, the deletion statement must be accompanied by a copy of the request   
   and supporting documents on which the taxpayer should bracket the material to be deleted. The   
   deletion statement must include the statutory basis under § 6110(c) for each proposed deletion.   
        
     If the taxpayer decides to ask for additional deletions before the letter ruling or determination   
   letter is issued, the taxpayer may submit additional deletion statements.   
        
      (b) Location of deletion statement.    The deletion statement must be made in a separate docu-   
   ment from the request for a letter ruling or determination letter and must be placed on top of the   
   request.   
        
      (c) Signature.    The deletion statement must be signed and dated by the taxpayer or the tax-   
   payer's authorized representative. See  section 7.01(13) of this revenue procedure for signature   
   requirements.   
        
      (d) Additional information.    The taxpayer should follow the same procedures of this section   
   7.01(12) to propose deletions from any additional information submitted after the initial request.   
   An additional deletion statement is not required with each submission of additional information   
   if the taxpayer's initial deletion statement requests that only names, addresses, and identifying   
   numbers are to be deleted and the taxpayer wants only the same information deleted from the   
   additional information.   
        
      (e) Taxpayer may protest deletions not made.    After receiving from the Service the notice un-   
   der § 6110(f)(1) of intention to disclose the letter ruling or determination letter (including a copy   
   of the version proposed to be open to public inspection and notation of third-party communica-   
   tions under § 6110(d)), the taxpayer may protest the disclosure of certain information in the letter   
   ruling or determination letter. The taxpayer must send a written statement to the Service office   
   indicated on the notice of intention to disclose, within 20 calendar days of the date the notice of   
   intention to disclose is mailed to the taxpayer. The statement must identify those deletions that the   
   Service has not made and that the taxpayer believes should have been made. The taxpayer must   
   also submit a copy of the version of the letter ruling or determination letter and bracket the pro-   
   posed deletions that have not been made by the Service. Generally, the Service will not consider   
   deleting any material that the taxpayer did not propose to be deleted before the letter ruling or   
   determination letter was issued.   
        
     Within 20 calendar days after the Service receives the response to the notice under § 6110(f)   
   (1), the Service will mail to the taxpayer its final administrative conclusion regarding the deletions   
   to be made. The taxpayer does not have the right to a conference to resolve any disagreements   
   concerning material to be deleted from the text of the letter ruling or determination letter. These   
   matters may, however, be taken up at any conference that is otherwise scheduled regarding the   
   request.   
        
      (f) Taxpayer may request delay of public inspection.    After receiving the notice of intention   
   to disclose under § 6110(f)(1), but no later than 60 calendar days after the date of the notice, the   
   taxpayer may send a written request for delay of public inspection under either § 6110(g)(3) or   
   (4). The request for delay must be sent to the Service office indicated on the notice of intention   
     
to disclose. A request for delay under § 6110(g)(3) must contain the date on which it is expected   
     
that the underlying transaction will be completed. The request for delay under § 6110(g)(4) must   
     
contain a statement from which the Commissioner of Internal Revenue may determine whether   
     
there are good reasons for the continued delay.   
     
     
 Signature on request    
   (13) Signature by taxpayer or authorized representative.    The request for a letter ruling or   
     
determination letter must be signed and dated by the taxpayer or the taxpayer's authorized repre-   
     
sentative.   
     
     
     
   (a) Paper submissions.    The original of a request for a letter ruling or determination letter   
     
submitted on paper should generally include a wet-ink signature. If it is not possible to physically   
     
sign the request, the Service will accept an image of a signature or digital signature transmitted   
     
separately according to the electronic submission procedures for such a request.   
     
     
     
   (b) Electronic submissions.    A request for a letter ruling or determination letter submitted elec-   
     
tronically must include an image of a signature (scanned or photographed) or a digital signature   
     
that uses encryption techniques to provide proof of original and unmodified documentation. The   
     
Service will accept electronic signatures in one of the following formats: tiff, jpg, jpeg, pdf, Mic-   
     
rosoft Office suite, or Zip.   
     
     
     
   See  section 7.04 of this revenue procedure for submission procedures.   
     
     
 Authorized representatives    
   (14) Authorized representatives.    
     
     
     
  (a)  To sign the request or to appear before the Service in connection with the request, the tax-   
     
payer's authorized representative must be (for rules on who may practice before the Service, see    
     
Treasury Department Circular No. 230, 31 C.F.R. part 10):   
     
     
     
  (1) An attorney who is a member in good standing of the bar of the highest court of any state,   
     
possession, territory, commonwealth, or the District of Columbia and who is not currently under   
     
suspension or disbarment from practice before the Service. He or she must file a written decla-   
     
ration with the Service showing current qualification as an attorney and current authorization to   
     
represent the taxpayer;   
     
     
     
  (2) A certified public accountant who is duly qualified to practice in any state, possession,   
     
territory, commonwealth, or the District of Columbia and who is not currently under suspension   
     
or disbarment from practice before the Service. He or she must file a written declaration with the   
     
Service showing current qualification as a certified public accountant and current authorization to   
     
represent the taxpayer;   
     
     
     
  (3) An enrolled agent is a person who is currently enrolled as an agent to practice before the   
     
Service and who is not currently under suspension or disbarment from practice before the Service.   
     
He or she must file a written declaration with the Service showing current enrollment and autho-   
     
rization to represent the taxpayer. The enrollment number must be included in the declaration;   
     
     
     
    (4) An enrolled actuary is an individual currently enrolled as an actuary by the Joint Board for   
     
the Enrollment of Actuaries pursuant to 29 U.S.C. § 1242 and who is not currently under suspen-   
     
sion or disbarment from practice before the Service. He or she must file a written declaration with   
     
the Service showing current qualification as an enrolled actuary and current authorization to rep-   
     
resent the taxpayer. Practice before the Service as an enrolled actuary is limited to representation   
     
with respect to issues involving §§ 401, 403(a), 404, 405, 412, 413, 414, 419, 419A, 420, 4971,   
     
4972, 4976, 4980, 6057, 6058, 6059, 6652(d), 6652(e), 6692, and 7805(b); former § 405; and 29   
     
U.S.C. § 1083;   
     
     
     
  (5) An enrolled retirement plan agent is an individual currently enrolled as a retirement plan   
     
agent who is not currently under suspension or disbarment from practice before the Service. He or   
     
she must file a written declaration as an enrolled retirement plan agent and current authorization to   
     
represent the taxpayer. Practice before the Service as an enrolled retirement plan agent is limited   
     
to representation with respect to issues involving the following programs: Employee Plans Deter-   
     
mination Letter program; Employee Plans Compliance Resolution System; and Employee Plans   
     
Pre-approved program. Enrolled retirement plan agents also are generally permitted to represent   
     
taxpayers with respect to IRS forms under the 5300 and 5500 series, which are filed by retirement   
     
plans and plans sponsors, but not with respect to actuarial forms and schedules; or   
     
     
     
  (6) Any other person, including a foreign representative, who has received a "Letter of Au-   
     
thorization" from the Director of the Office of Professional Responsibility under section 10.7(d)   
     
of Treasury Department Circular No. 230. A person may make a written request for a "Letter of   
     
Authorization" to: Office of Professional Responsibility, SE:OPR, Internal Revenue Service, 1111   
     
Constitution Ave., NW, Washington, DC 20224. Section 10.7(d) of Circular No. 230 authorizes   
     
the Commissioner to allow an individual who is not otherwise eligible to practice before the Ser-   
     
vice to represent another person in a particular matter.   
     
     
     
  (b) A regular full-time employee representing his or her employer; a general partner represent-   
     
ing his or her partnership; a bona fide   officer representing his or her corporation, association, or   
     
organized group; a trustee, receiver, guardian, personal representative, administrator, executor,   
     
or regular full-time employee representing a trust, receivership, guardianship, or estate; or an   
     
individual representing an immediate family member may sign the request or appear before the   
     
Service in connection with the request if the individual provides current authorization to represent   
     
the taxpayer. See  section 7.01(15) of this revenue procedure.   
     
     
     
  A taxpayer may be required to file a Form 8821, Tax Information Authorization, for certain em-   
     
ployees not authorized to represent the taxpayer to receive taxpayer information from the Service.   
     
     
     
  (c) Tax return preparers that are not described in subsections (a) and (b) of this section may not   
     
sign the request, appear before the Service, or represent a taxpayer in connection with a request   
     
for a letter ruling or a determination letter. See  section 10.3(f)(3) of Treasury Department Circular   
     
No. 230.   
     
     
     
  (d) A foreign representative, other than a person referred to in subsections (a) and (b) of this   
     
section, is not authorized to practice before the Service within the United States and must with-   
     
draw from representing a taxpayer in a request for a letter ruling or a determination letter. In this   
     
situation, the nonresident alien or foreign entity must submit the request for a letter ruling or a   
     
determination letter on the individual's or the entity's own behalf or through a person referred to   
     
in subsections (a) and (b) of this section.   
     
     
 Power of attorney    
   (15) Power of attorney and declaration of representative.    Form 2848, Power of Attorney    
 and declaration of    
 and Declaration of Representative, should be used to provide the representative's authority (Part   
 representative    
I of Form 2848, Power of Attorney ) and the representative's qualification (Part II of Form 2848,   
     
 Declaration of Representative   ). The name of the person signing Part I of Form 2848 should also   
     
be typed or printed on this form. A stamped or electronic signature is not permitted, but a sub-   
     
mission may include a copy or scanned version of the Form 2848 as long as its authenticity is not   
     
reasonably disputed. For additional information regarding the power of attorney form, see  section   
     
7.02(2) of this revenue procedure.   
     
     
     
  The taxpayer's authorized representative, whether or not enrolled, must comply with Treasury   
     
Department Circular No. 230, which provides the rules for practice before the Service. In sit-   
     
uations where the Service believes that the taxpayer's representative is not in compliance with   
     
Circular 230, the Service will bring the matter to the attention of the Office of Professional Re-   
     
sponsibility.   
     
     
 Penalties of perjury    
   (16) Penalties of perjury statement.    
 statement    
     
     
   (a) Format of penalties of perjury statement.    A request for a letter ruling or determination   
     
letter and any change in the request submitted at a later time must be accompanied by the fol-   
     
lowing declaration: "Under penalties of perjury, I declare that I have examined [Insert, as    
     
 appropriate: this request or this modification to the request], including accompanying doc-    
     
 uments, and, to the best of my knowledge and belief, [Insert, as appropriate: the request or    
     
 the modification] contains all the relevant facts relating to the request, and such facts are    
     
 true, correct, and complete."    
     
     
     
   See  section 8.05(4) of this revenue procedure for the penalties of perjury statement applicable   
     
for submissions of additional information.   
     
     
     
   (b) Signature by taxpayer.    The declaration must be signed and dated by the taxpayer, not the   
     
taxpayer's representative, in a manner consistent with section 7.01(13) of this revenue procedure.   
     
     
     
  The person who signs for a corporate taxpayer must be an officer of the corporate taxpayer who   
     
has personal knowledge of the facts and whose duties are not limited to obtaining a letter ruling or   
     
determination letter from the Service. If the corporate taxpayer is a member of an affiliated group   
     
filing consolidated returns, a penalties of perjury statement must also be signed and submitted by   
     
an officer of the common parent of the group.   
     
     
     
  The person signing for a trust, a state law partnership, or a limited liability company must be,   
     
respectively, a trustee, general partner, or member-manager who has personal knowledge of the   
     
facts.   
     
     
 Sample format for a letter    
   (17) Sample format for a letter ruling request.    To assist a taxpayer or the taxpayer's repre-   
 ruling request    
sentative in preparing a letter ruling request, a sample format for a letter ruling request is provided   
     
in Appendix B of this revenue procedure. This format is not required to be used.   
     
     
 Checklist    
   (18) Checklist for letter ruling requests.    An Associate office will be able to respond more   
     
quickly to a taxpayer's letter ruling request if the request is carefully prepared and complete. The   
     
checklist in Appendix C of this revenue procedure is designed to assist taxpayers in preparing a   
     
request by reminding them of the essential information and documents to be furnished with the   
     
request. The checklist in Appendix C must be completed to the extent required by the instructions   
     
in the checklist, signed and dated by the taxpayer or the taxpayer's representative, and placed on   
     
top of the letter ruling request. If the checklist in Appendix C is not received, a branch representa-   
     
tive will ask the taxpayer or the taxpayer's representative to submit the checklist; this may delay   
     
action on the letter ruling request.   
     
     
  For letter ruling requests on certain matters, specific checklists supplement the checklist in Ap-   
     
pendix C. These checklists are in Appendix D, Appendix E, or are listed in section 1 of Appendix   
     
G of this revenue procedure and must also be completed and placed on top of the letter ruling   
     
request along with the checklist in Appendix C.   
     
     
     
  Taxpayers can obtain copies of the checklists by accessing this revenue procedure in Internal   
     
Revenue Bulletin 2021-1, available at www.irs.gov/irb. A copy of this checklist may be used.   
     
     
 Additional procedural.02    
 information required with    
     
 request    
     
     
 Multiple issues    
   (1)    To request separate letter rulings for multiple issues in a single situation.  If more than   
     
one issue is presented in a request for a letter ruling, the Associate office generally will issue a   
     
single letter ruling covering all the issues. If the taxpayer requests separate letter rulings on any   
     
of the issues (because, for example, one letter ruling is needed sooner than another), the Associate   
     
office usually will comply with the request unless doing so is not feasible or not in the best interest   
     
of the Service. A taxpayer who wants separate letter rulings on multiple issues should make this   
     
clear in the request and if submitting the request on paper, submit the original and at least two   
     
copies of the request, with one additional copy for each additional separate letter ruling requested.   
     
 See    section 15.06(3) of this revenue procedure regarding whether a single user fee will be charged.   
     
     
     
  In issuing each letter ruling, the Associate office will state that it has issued separate letter rul-   
     
ings or that requests for other letter rulings are pending.   
     
     
 Power of attorney used to    
   (2)    Power of attorney used to indicate recipient or recipients of a copy or copies of a letter    
 indicate recipient of a copy    
 ruling or a determination letter.   Once the Service signs the letter ruling or determination letter,   
 or copies of a letter ruling    
the Service has the discretion to determine the form in which it will provide the letter ruling or   
 or a determination letter    
determination letter to the taxpayer, but will generally comply with a taxpayer's request for a par-   
     
ticular form. See  section 7.02(5) of this revenue procedure. If providing the ruling on paper, the   
     
Service will send the original to the taxpayer, not the taxpayer's representative.   
     
     
     
  At the taxpayer's request, the Service will send one copy of the letter ruling or determination   
     
letter to up to two authorized representatives. At the discretion of the Service, the Service may   
     
provide a copy of the letter ruling or determination letter to up to two authorized representatives,   
     
even though the taxpayer did not request that the Service send a copy of notices and communi-   
     
cations to the taxpayer's representatives. Taxpayers that use Form 2848, Power of Attorney and    
     
 Declaration of Representative, to designate representatives, may request that copies of notices   
     
and communications be sent to the representatives listed at Line 2 by checking the corresponding   
     
box on Line 2. Taxpayers may use Line 5 of Form 2848 to advise the Service that a copy of the   
     
letter ruling or determination letter should not be sent to the taxpayer's representative(s). If no   
     
box is checked on Line 2 and the taxpayer does not indicate otherwise on Line 5, the Service may   
     
in its discretion provide a copy of the letter ruling or determination letter to up to two authorized   
     
representatives.   
     
     
 "Two-part" letter ruling    
   (3) To request a particular conclusion on a proposed transaction.    A taxpayer who requests   
 requests    
a particular conclusion on a proposed transaction may make the request for a letter ruling in two   
     
parts. This type of request is referred to as a "two-part" letter ruling request. The first part must   
     
include the complete statement of facts and related documents described in section 7.01 of this   
     
revenue procedure. The second part must include a summary statement of the facts the taxpayer   
     
believes to be controlling in reaching the conclusion requested.   
     
     
  If the Associate office accepts the taxpayer's statement of controlling facts, it will base its letter   
     
ruling on these facts. Ordinarily, this statement will be incorporated into the letter ruling. The As-   
     
sociate office reserves the right to rule on the basis of a more complete statement of the facts and   
     
to seek more information in developing the facts and restating them.   
     
     
     
  A taxpayer who chooses this two-part procedure has all the rights and responsibilities provided   
     
in this revenue procedure.   
     
     
     
    Taxpayers may not use the two-part procedure if it is inconsistent with other procedures, such as   
     
those dealing with requests for permission to change accounting methods or periods, applications   
     
for recognition of exempt status under § 501(a) or § 521, or requests for rulings on employment   
     
tax status.   
     
     
     
  After the Associate office has resolved the issues presented by a letter ruling request, the Asso-   
     
ciate office representative may request that the taxpayer submit a proposed draft of the letter ruling   
     
to expedite the issuance of the ruling. See  section 8.07 of this revenue procedure.   
     
     
 Expedited handling    
   (4) To request expedited handling.    The Service ordinarily processes requests for letter rulings   
     
and determination letters in order of the date received. Expedited handling means that a request   
     
is processed ahead of requests received before it. Expedited handling is granted only in rare and   
     
unusual cases, both out of fairness to other taxpayers and because the Service seeks to process all   
     
requests as expeditiously as possible and to give appropriate deference to normal business exigen-   
     
cies in all cases not involving expedited handling.   
     
     
     
  A taxpayer with a compelling need to have a request processed ahead of requests received be-   
     
fore it may request expedited handling. This request must explain in detail the need for expedited   
     
handling. The request for expedited handling must be made in writing, preferably in a separate   
     
letter included with the request for the letter ruling or determination letter or provided soon after   
     
its filing. If the request for expedited handling is contained in the letter requesting the letter ruling   
     
or determination letter, the letter should state at the top of the first page "Expedited Handling Is    
     
 Requested.     See  page ___ of this letter."    
     
     
     
  A request for expedited handling will not be forwarded to a branch for action until the user fee   
     
has been paid.   
     
     
     
  Whether a request for expedited handling will be granted is within the Service's discretion. The   
     
Service may grant the request when a factor outside a taxpayer's control creates a real business   
     
need to obtain a letter ruling or determination letter before a certain date to avoid serious business   
     
consequences. Examples include situations in which a court or governmental agency has imposed   
     
a specific deadline for the completion of a transaction, or where a transaction must be completed   
     
expeditiously to avoid an imminent business emergency (such as the hostile takeover of a corpo-   
     
rate taxpayer), provided that the taxpayer can demonstrate that the deadline or business emergen-   
     
cy, and the need for expedited handling, resulted from circumstances  that could not reasonably   
     
have been anticipated or controlled by the taxpayer. To qualify for expedited handling in such   
     
situations, the taxpayer must also demonstrate that the taxpayer submitted the request as promptly   
     
as possible after becoming aware of the deadline or emergency. The extent to which the letter rul-   
     
ing or determination letter request complies with all of the applicable requirements of this revenue   
     
procedure, and fully and clearly presents the issues, is a factor in determining whether expedited   
     
treatment will be granted. When the Service agrees to process a request out of order, it cannot give   
     
assurance that any letter ruling or determination letter will be processed by the date requested.   
     
     
  The scheduling of a closing date for a transaction or a meeting of the board of directors or   
     
shareholders of a corporation, without regard for the time it may take to obtain a letter ruling or   
     
determination letter, will not be considered a sufficient reason to process a request ahead of its   
     
regular order. Also, the possible effect of fluctuation in the market price of stocks on a transaction   
     
will not be considered a sufficient reason to process a request out of order.   
     
     
     
  Because most requests for letter rulings and determination letters cannot be processed out of   
     
order, the Service urges all taxpayers to submit their requests well in advance of the contemplated   
     
transaction. In addition, to facilitate prompt action on letter ruling requests, taxpayers are encour-   
     
aged to ensure that their initial submissions comply with all of the requirements of this revenue   
     
procedure (including the requirements of other applicable guidelines set forth in Appendix G of   
     
this revenue procedure), to prepare "two-part" requests described in section 7.02(3) of this reve-   
     
nue procedure when possible, and to promptly provide any additional information requested by   
     
the Service.   
     
     
 Requesting form of any    
   (5) To request the receipt of any document related to letter ruling request by fax, electron-    
 document related to letter    
 ic facsimile, or encrypted email attachment.    If the taxpayer so requests, the Associate office   
 ruling request provided    
may provide by fax, electronic facsimile, or encrypted email attachment to the taxpayer or the   
 to taxpayer or taxpayer's    
taxpayer's authorized representative a copy of any document related to the letter ruling request   
 authorized representative    
(for example, the letter ruling itself or a request for additional information). The Service has the   
     
discretion to determine the form in which it will correspond with the taxpayer, but will generally   
     
comply with a taxpayer's request for a particular form.   
     
     
     
  The taxpayer must make such a request in writing, preferably as part of the original request   
     
for the letter ruling. The request may be submitted at a later date, but such a request will only   
     
be respected prospectively with respect to documents generated after it is received, and must be   
     
received prior to the signing of the letter ruling.   
     
     
     
  If the taxpayer requests documents by fax or electronic facsimile, the request must contain the   
     
fax number of the taxpayer or the taxpayer's authorized representative to whom the document is   
     
to be provided. A document other than the letter ruling will be faxed by a branch representative. A   
     
copy of the letter ruling may be faxed by either a branch representative or the Disclosure and Lit-   
     
igation Support Branch of the Legal Processing Division of the Office of Associate Chief Counsel   
     
(Procedure and Administration) (CC:PA:LPD:DS). For purposes of § 301.6110-2(h), however, a   
     
letter ruling is not issued until the ruling is mailed.   
     
     
     
  If the taxpayer requests documents by encrypted email attachment, the request must specify   
     
which email encryption method is to be used and, if the taxpayer has not already provided the   
     
appropriate memorandums of understanding (MOUs) to use encrypted email attachments, must   
     
include those MOUs. See  section 7.04(3) of this revenue procedure for acceptable email encryp-   
     
tion methods and procedures.   
     
     
 Requesting a conference    
   (6) To request a conference.    A taxpayer who wants to have a conference on the issues involved   
     
in a request for a letter ruling should indicate this in writing when filing the request or soon there-   
     
after. See  sections 10.01, 10.02, and 11.11(2) of this revenue procedure.   
 Letter ruling requests    
     
 involving welfare benefit.03    If a letter ruling is sought on the tax consequences to both the welfare benefit fund and an   
 funds (including voluntary    
employer that contributed to the fund, each taxpayer (the fund and each contributing employer)   
 employees' beneficiary    
must submit a separate letter ruling request and pay the applicable user fee listed in Appendix A   
 associations (VEBAs))    
of this revenue procedure.   
     
 Submitting request.04   Requests for letter rulings under the jurisdiction of an Associate Office may be submitted by   
 for letter ruling or    
mail, by electronic facsimile, or by encrypted email attachment. Requests for determination letters   
 determination letter    
under the jurisdiction of LB&I may be submitted only by electronic facsimile or by encrypted   
     
email attachment. Requests for determination letters under the jurisdiction of SB/SE or W&I may   
     
be submitted only on paper. For requests for determination letters under the jurisdiction of TE/GE,   
     
 see    Rev. Proc. 2021-4 and Rev. Proc. 2021-5, this Bulletin.   
     
     
 Submission by mail    
   (1)   A  taxpayer submitting a request on paper generally needs to submit the original and one   
     
copy of the request.   
     
     
     
  However, if the taxpayer identifies multiple Associate offices in the request with jurisdiction   
     
over issues presented by the request, the taxpayer must submit an additional copy of the request   
     
for each additional Associate office. If the request is under the jurisdiction of a single Associate   
     
office but presents multiple issues likely to require review by multiple branches of that office, the   
     
taxpayer is encouraged, but not required to submit additional copies of the request.   
     
     
     
  Further, the taxpayer must submit the original and two copies of the request if the taxpayer is   
     
requesting separate letter rulings or determination letters on multiple issues as explained in section   
     
7.02(1) of this revenue procedure; the taxpayer is requesting deletions other than names, address-   
     
es, and identifying numbers, as explained in section 7.01(12)(a) of this revenue procedure (one   
     
copy is the request for the letter ruling or determination letter and the second copy is the deleted   
     
version of such request); or the taxpayer is requesting a closing agreement (as defined in section   
     
2.02 of this revenue procedure) on the issue presented.   
     
     
     
  (a) Addresses for request for letter ruling.  Envelopes or packages containing letter ruling   
     
requests should be marked RULING REQUEST SUBMISSION.   
     
     
     
  If a private delivery service is not used, requests for letter rulings should be sent to the follow-   
     
ing address:   
     
     
     
   Internal Revenue Service    
     
   Attn: CC:PA:LPD:TSS    
     
   P.O. Box 7604    
     
   Ben Franklin Station    
     
   Washington, DC 20044    
     
     
     
  If a private delivery service is used, the address is:   
     
     
     
   Internal Revenue Service    
     
   Attn: CC:PA:LPD:TSS, Room 5336    
     
   1111 Constitution Ave., NW    
     
   Washington, DC 20224    
     
     
     
  Requests for letter rulings may also be hand delivered between the hours of 8:00 a.m. and 4:00   
     
p.m. to the courier's desk at 1111 Constitution Avenue, NW, Washington, DC. A receipt will be   
     
given at the courier's desk. The package should be addressed to:   
     
     
   Courier's Desk    
     
   Internal Revenue Service    
     
   Attn: CC:PA:LPD:TSS, Room 5336    
     
   1111 Constitution Ave., NW    
     
   Washington, DC 20224    
     
     
     
  (b)  SB/SE and W&I taxpayers should send requests for determination letters to the appropriate   
     
SB/SE office listed in Appendix F of this revenue procedure.   
     
     
 Submission by electronic    
   (2)   Taxpayers and their representatives are encouraged to use a secure electronic facsimile   
 facsimile    
service for transmitting requests for advice. To use the secure electronic facsimile method, first   
     
submit the full user fee payment set forth in Appendix A of this revenue procedure through www.   
     
pay.gov, and include a copy of the receipt for this payment with the request.   
     
     
     
  When compiling the request package, provide clear titles for the documents and distinguish   
     
files containing administrative forms and receipts from files that contain the request itself and   
     
from supplemental materials. If the submission is over 10 MB or over 50 pages, break it into   
     
smaller components and number the components sequentially with the total number (such as "1 of   
     
4", "2 of 4", "3 of 4", and "4 of 4").   
     
     
     
  Transmit the full package, along with a cover sheet, to the secure electronic facsimile lines   
     
below.   
     
     
     
  For requests under the jurisdiction of an Associate office: (877) 773-4950.   
     
     
     
  For determination letter requests under the jurisdiction of LB&I: (844) 249-6231.   
     
     
 Submission by encrypted    
   (3)   There  are more risks associated with email than with electronic facsimile, such as the pos -   
 email attachment    
sibility that sensitive taxpayer information could be intercepted. Accordingly, the Service encour-   
     
ages taxpayers to use a secure electronic facsimile service for transmitting requests for advice. As   
     
an alternative, this section provides procedures for using encrypted email attachments for trans-   
     
mitting a request for advice under the jurisdiction of an Associate office or LB&I.   
     
     
     
  Taxpayers using encrypted email attachments may choose to use a compression utility com-   
     
patible with SecureZIP (note that many open-source utilities are not compatible with SecureZIP),   
     
Adobe Acrobat Pro password encryption, or Microsoft Office 2016/365 Protect Document to en -   
     
crypt and send password-protected files. Because these programs do not encrypt the subject line or   
     
body of an email or the file name of the attachment, all sensitive taxpayer information, including   
     
the name of the taxpayer, should be included only in the encrypted attachment.   
     
     
     
  These programs require that a sender create a password for the recipient to use to decrypt the   
     
attachments. The password should never be sent in the same email as the encrypted attachment.   
     
Instead, it should be provided to the Service in a separate email with a subject line that makes it   
     
easy to connect the password to the encrypted email.   
     
     
     
  To use encrypted email attachments, first submit the full user fee payment set forth in Appen-   
     
dix A of this revenue procedure through www.pay.gov, and include a copy of the receipt for this   
     
payment with the request.   
     
     
  A request transmitted through email must be accompanied by two MOUs: the MOU in Appendix   
     
H of this revenue procedure, acknowledging the risks of using email to transmit sensitive taxpayer   
     
information, and the appropriate MOU in Appendix I, agreeing to the terms for using the chosen   
     
method of encryption to receive sensitive taxpayer information. These MOUs must be signed by   
     
the taxpayer, not the taxpayer's representative, in a manner consistent with section 7.01(13) of this   
     
revenue procedure. A Counsel representative will countersign and return the second MOU to the   
     
requester prior to transmitting any other information by encrypted email attachments.   
     
     
     
  When compiling the request package, provide clear titles for the documents and distinguish   
     
files containing administrative forms and receipts from files that contain the request itself and   
     
from supplemental materials. Encrypt the files or enable the encryption utility on the email system   
     
before generating the email. If the submission is over 5 MB or over 50 pages, break it into smaller   
     
components that do not exceed 5 MB each, and number the components sequentially with the total   
     
number (such as "1 of 4", "2 of 4", "3 of 4", and "4 of 4").   
     
     
     
  Transmit the full package to the email addresses below.   
     
     
     
  For requests under the jurisdiction of an Associate office: Userfee@irscounsel.treas.gov.   
     
     
     
  For determination letter requests under the jurisdiction of LB&I: lbi.irt.info@irs.gov. Taxpayer   
     
representatives that have the technical ability to exchange email encrypted with Secure/Multipur-   
     
pose Internet Mail Extensions (S/MIME) certificates may also elect to use LB&I's Secure Email   
     
Message System (SEMS). Representatives seeking to use SEMS should contact the LB&I Office   
     
of the Assistant Deputy Commissioner, Compliance Integration at the phone number listed below.   
     
     
 Pending letter ruling.05    
 requests    
     
     
 Circumstances under which    
   (1) Circumstances under which the taxpayer with a pending letter ruling request must    
 the taxpayer with a pending    
 notify the Associate office.     The taxpayer must notify the Associate office if, after the letter ruling   
 letter ruling request must    
request is filed but before a letter ruling is issued, the taxpayer knows that--   
 notify the Associate office    
     
     
  (a) a field office has started an examination of the issue or the identical issue on an earlier year's   
     
return;   
     
     
     
  (b) in the case of a § 301.9100 request, a field office has started an examination of the 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. See  § 301.9100-3(e)(4)(i) and section   
     
5.03(3) of this revenue procedure;   
     
     
     
  (c) legislation that may affect the transaction has been introduced. See  section 7.01(11) of this   
     
revenue procedure;   
     
     
     
  (d) another letter ruling request (including an application for change in method of accounting),   
     
involving the same or similar issue as that pending with the Service, has been submitted by the   
     
taxpayer, a related party within the meaning of § 267 or § 707(b)(1), or a member of an affiliated   
     
group of which the taxpayer is also a member within the meaning of § 1504;   
     
     
     
  (e) in qualified retirement plan matters, the issue is being considered by the Pension Benefit   
     
Guaranty Corporation or the Department of Labor; or   
     
     
  (f) in health care matters, the issue is being considered by the Department of Labor or the De-   
     
partment of Health and Human Services.   
     
     
 Taxpayer must notify the    
   (2) Taxpayer must notify the Associate office if a return is filed and must attach the request    
 Associate office if a return    
 to the return.    If the taxpayer files a return before a letter ruling is received from the Associate of -   
 is filed and must attach the    
fice concerning an issue in the return, the taxpayer must notify the Associate office that the return   
 request to the return    
has been filed. The taxpayer must also attach a copy of the letter ruling request (Form 3115, if for   
     
a non-automatic change in method of accounting) to the return to alert the field office and avoid   
     
premature field action on the issue. Taxpayers filing their returns electronically may satisfy this   
     
requirement by attaching to their return a statement providing the date of the letter ruling request   
     
and the control number of the letter ruling.   
     
     
     
  If, under the limited circumstances permitted in section 5 of this revenue procedure, the taxpay-   
     
er requests a letter ruling after the return is filed, but before the return is examined, the taxpayer   
     
must also notify the field office having jurisdiction over the return and attach a copy of the letter   
     
ruling request to the notification to alert the field office and avoid premature field action on the   
     
issue.   
     
     
     
  This section 7.05 also applies to pending requests for a closing agreement on a transaction for   
     
which a letter ruling is not requested or issued.   
     
     
     
  For purposes of this section 7.05, the term "return" includes an original return, amended return,   
     
or claim for refund.   
     
     
 When to attach letter ruling.06    A taxpayer who, before filing a return, receives a letter ruling or determination letter about   
 or determination letter to    
any transaction that has been consummated and that is relevant to the return being filed must at-   
 return    
tach to the return a copy of the letter ruling or determination letter. Taxpayers filing their returns   
     
electronically may satisfy this requirement by attaching a statement to their return that provides   
     
the date and control number of the letter ruling or determination letter.   
     
     
     
  For purposes of this section 7.06, the term "return" includes an original return, amended return,   
     
or claim for refund.   
     
     
 How to check on status of.07    The taxpayer or the taxpayer's authorized representative may obtain information regarding   
 request for letter ruling or    
the status of a request for a letter ruling or determination letter by calling the person whose name   
 determination letter    
and telephone number are shown on the acknowledgment of receipt of the request or, in the case   
     
of a request for a letter ruling, the appropriate branch representative who contacts the taxpayer as   
     
explained in section 8.02 of this revenue procedure.   
     
     
 Request for letter ruling or.08    
 determination letter may    
     
 be withdrawn or Associate    
     
 office may decline to issue    
     
 letter ruling    
     
     
     
 In general    
   (1) In general.    A taxpayer may withdraw a request for a letter ruling or determination letter at   
     
any time before the letter ruling or determination letter is signed by the Service. Correspondence   
     
and exhibits related to a request that is withdrawn or related to a letter ruling request for which an   
     
Associate office declines to issue a letter ruling will not be returned to the taxpayer. See  section   
     
7.01(2)(a) of this revenue procedure. In appropriate cases, an Associate office may publish its   
     
conclusions in a revenue ruling or revenue procedure.   
     
 Notification of appropriate    
   (2) Notification of appropriate Service official.    
 Service official    
     
     
   (a)    Letter ruling requests.  If a taxpayer withdraws a letter ruling request or if the Associate   
     
  declines to issue a letter ruling, the Associate office generally will notify, by memorandum,   
     
the appropriate Service official in the operating division that has examination jurisdiction of the   
     
taxpayer's tax return. For taxpayers under the jurisdiction of the Division Counsel (LB&I), the   
     
Associate office will also send a copy of the memorandum to the Assistant Deputy Commissioner,   
     
Compliance Integration. In doing so, the Associate office may give its views on the issues in the   
     
request for consideration in any later examination of the return.   
     
     
     
  This section 7.08(2)(a) generally does not apply if the taxpayer withdraws the letter ruling re-   
     
quest and submits a written statement that the transaction has been, or is being, abandoned and if   
     
the Associate office has not already formed an adverse opinion.   
     
     
     
   (b)    Notification of Service official may constitute Chief Counsel Advice.  If the memoran-   
     
dum referred to in paragraph (a) of this section 7.08(2) provides more than the fact that the request   
     
was withdrawn and that the Associate office was tentatively adverse, or more than the fact that the   
     
Associate office declined to issue a letter ruling, the memorandum may constitute Chief Counsel   
     
Advice, as defined in § 6110(i)(1), and may be subject to disclosure under § 6110.   
     
     
 SECTION 8. HOW    
  The Associate offices will issue letter rulings on the matters and under the circumstances ex-   
 DO THE ASSOCIATE    
plained in sections 3 and 5 of this revenue procedure and in the manner explained in this section   
 OFFICES HANDLE    
and section 11 of this revenue procedure. See  section 9 of this revenue procedure for procedures   
 LETTER RULING    
for change in method of accounting requests.   
 REQUESTS?    
     
     
 Technical Services Support.01    All requests for letter rulings will be received and initially controlled by the Technical Ser-   
 Branch receives, initially    
vices Support Branch of the Legal Processing Division of the Associate Chief Counsel (Procedure   
 controls, and refers the    
and Administration) (CC:PA:LPD:TSS). That office will process the incoming documents and the   
 request to the appropriate    
user fee, and it will forward the file to the appropriate Associate office for assignment to a branch   
 Associate office    
that has jurisdiction over the specific issue involved in the request.   
     
     
 Branch representative of.02    Within 21 calendar days after a letter ruling request has been received in the branch of the   
 the Associate office contacts    
Associate office that has jurisdiction over the issue, a representative of the branch will contact   
 taxpayer within 21 calendar    
the taxpayer or, if the request includes a properly executed power of attorney, the authorized   
 days    
representative, unless the power of attorney provides otherwise. During such contact, the branch   
     
representative will discuss the procedural issues in the letter ruling request. If the case is complex   
     
or a number of issues are involved, it may not be possible for the branch representative to discuss   
     
the substantive issues during this initial contact. When possible, for each issue within the branch's   
     
jurisdiction, the branch representative will tell the taxpayer--   
     
     
     
  (1) whether the branch representative will recommend that the Associate office rule as the tax-   
     
payer requested, rule adversely on the matter, or not rule;   
     
     
     
  (2) whether the taxpayer should submit additional information to enable the Associate office to   
     
rule on the matter;   
     
     
     
  (3) whether the letter ruling complies with all of the provisions of this revenue procedure, and   
     
if not, which requirements have not been met; or   
     
     
  (4) whether, because of the nature of the transaction or the issue presented, a tentative conclu-   
     
sion on the issue cannot be reached.   
     
     
     
  If the letter ruling request involves matters within the jurisdiction of more than one branch   
     
office, or Associate  a representative of the branch that received the original request will tell the   
     
taxpayer within the initial 21 calendar days--   
     
     
     
  (1) that the matters within the jurisdiction of another branch or Associate office have been re-   
     
ferred to that branch or Associate office for consideration, and the date the referral was made, and   
     
     
     
  (2) that a representative of that branch or Associate office will contact the taxpayer within 21   
     
calendar days after receiving the referral to discuss informally the procedural and, to the extent   
     
possible, the substantive issues in the request.   
     
     
     
  This section 8.02 applies to all matters except for cases within the jurisdiction of the Associate   
     
Chief Counsel (Financial Institutions and Products) concerning insurance issues requiring actu-   
     
arial computations.   
     
     
 Determines if transaction.03    If less than a fully favorable letter ruling is anticipated, the branch representative will tell   
 can be modified to obtain    
the taxpayer whether minor changes in the transaction or adherence to certain published positions   
 favorable letter ruling    
would bring about a favorable ruling. The branch representative may also tell the taxpayer the   
     
facts that must be furnished in a document to comply with Service requirements. The branch rep-   
     
resentative will not suggest precise changes that would materially alter the form of the proposed   
     
transaction or materially alter a taxpayer's proposed accounting period.   
     
     
     
  If, at the end of this discussion, the branch representative determines that a meeting in the Asso-   
     
ciate office would be more helpful to develop or exchange information, a meeting will be offered   
     
and an early meeting date arranged. When offered, this meeting is in addition to the taxpayer's   
     
conference of right that is described in section 10.02 of this revenue procedure.   
     
     
 Not bound by informal.04    The Service will not be bound by the informal opinion expressed by the branch representa-   
 opinion expressed    
tive or any other Service representative, and such an opinion cannot be relied upon as a basis for   
     
obtaining retroactive relief under the provisions of § 7805(b).   
     
     
 May request additional.05    
 information    
     
     
 Must be submitted within    
   (1) Additional information must be submitted within 21 calendar days.    If the request lacks   
 21 calendar days    
essential information, which may include additional information needed to satisfy the procedural   
     
requirements of this revenue procedure as well as substantive changes to transactions or docu-   
     
ments needed from the taxpayer, the branch representative will request such information during   
     
the initial or subsequent contacts with the taxpayer or its authorized representative. The branch   
     
representative will inform the taxpayer or its authorized representative that the request will be   
     
closed if the Associate office does not receive the requested information within 21 calendar days   
     
from the date of the request unless an extension of time is granted. To facilitate prompt action on   
     
letter ruling requests, taxpayers may request that the Associate office request additional infor-   
     
mation by fax, electronic facsimile, or encrypted email attachment. See  section 7.02(5) of this   
     
revenue procedure.   
     
     
     
  Material facts furnished to the Associate office by telephone or orally at a conference must be   
     
promptly confirmed in writing by mail, fax, or email to the Associate office. This confirmation   
     
and any additional information requested by the Associate office that is not part of the information   
     
requested during the initial contact, must be furnished within 21 calendar days from the date the   
     
Associate office makes the request.   
     
     
 Extension of reply period if    
   (2) Extension of reply period if justified and approved. The Service will grant an extension   
 justified and approved    
of the 21-day period for providing additional information only if the extension is justified in writ -   
     
ing by the taxpayer and approved by the branch reviewer. A request for an extension should be   
     
submitted before the end of the 21-day period. If unusual circumstances close to the end of the   
     
21-day period make a written request impractical, the taxpayer should notify the Associate office   
     
within the 21-day period that there is a problem and that the written request for extension will be   
     
provided shortly. The taxpayer will be told promptly of the approval or denial of the requested   
     
extension. If the extension request is denied, there is no right of appeal.   
     
     
 Letter ruling request    
   (3)    Letter ruling request closed if the taxpayer does not submit additional Information.  If   
 closed if the taxpayer does    
the taxpayer does not submit the information requested during the initial or subsequent contacts   
 not submit additional    
within the time provided, the letter ruling request will be closed and the taxpayer will be notified   
 information    
in writing. If the information is received after the request is closed, the request will be reopened   
     
and treated as a new request as of the date the information is received. The taxpayer must pay   
     
another user fee before the case can be reopened.   
     
     
 Penalties of perjury    
   (4)    Penalties of perjury statement. Additional information submitted to the Service must   
 statement for additional    
be accompanied by the following declaration: "Under penalties of perjury, I declare that I    
 information    
 have examined this information, including accompanying documents, and, to the best of my    
     
 knowledge and belief, the information contains all the relevant facts relating to the request    
     
 for the information, and such facts are true, correct, and complete."    This declaration must   
     
be signed in accordance with the requirements in section 7.01(16)(b) of this revenue procedure.   
     
     
 Transmitting request and    
   (5)    Transmitting request and submitting additional information by fax, electronic fac-    
 submitting additional    
 simile, or encrypted email attachment.    To facilitate prompt action on letter ruling requests,   
 information by fax,    
taxpayers may request that the Associate office request additional information by fax, electronic   
 electronic facsimile, or    
facsimile, or encrypted email attachment. See  section 7.02(5) of this revenue procedure.   
 encrypted email attachment    
     
     
  Taxpayers may also submit additional information by fax, electronic facsimile, or encrypted   
     
email attachment as soon as the information is available. The Associate office representative who   
     
requests additional information can provide a fax or electronic facsimile number to which the   
     
information can be sent.   
     
     
 Submitting additional    
   (6)    Submitting additional information by mail    
 information by mail    
     
     
  (a) If a private delivery service is not used, the additional information should be sent to:   
     
     
     
     Internal Revenue Service    
     
   ADDITIONAL INFORMATION    
     
   Attn: [Name, office symbols, and room number of the Associate    
     
   office representative who requested the information]    
     
   P.O. Box 7604    
     
   Ben Franklin Station    
     
   Washington, DC 20044    
     
     
  For cases involving a request for change in method of accounting or period, see  section 9.08 of   
     
this revenue procedure for the address to which to send additional information.   
     
     
     
  (b) If a private delivery service is used, the additional information for all cases should be sent   
     
to:   
     
     
     
   Internal Revenue Service    
     
   ADDITIONAL INFORMATION    
     
   Attn: [Name, office symbols, and room number of the Associate    
     
   office representative who requested the information]    
     
   1111 Constitution Ave., NW    
     
     Washington, DC 20224    
     
     
     
  (c) A taxpayer submitting additional information by mail only needs to submit one copy of the   
     
additional information unless the Associate office  requests additional copies.   
     
     
 Identifying information    
   (7) Identifying information. For all cases, the additional information should include the tax-   
 included in additional    
payer's name and the case control number and the name, office symbols, and room number of the   
 information    
Associate office representative who requested the information. The Associate office representative   
     
can provide the latter information to the taxpayer.   
     
     
 Near the completion of the.06    Generally, after the conference of right is held but before the letter ruling is issued, the   
 ruling process, advises the    
branch representative will orally notify the taxpayer or the taxpayer's representative of the Asso-   
 taxpayer of conclusions    
ciate office's conclusions. See  section 10 of this revenue procedure for a discussion of conferences   
 and, if the Associate    
of right. If the Associate office is going to rule adversely, the taxpayer will be offered the oppor-   
 office will rule adversely,    
tunity to withdraw the letter ruling request. If, within ten calendar days of the notification by the   
 offers the taxpayer the    
branch representative, the taxpayer or the taxpayer's representative does not notify the branch rep-   
 opportunity to withdraw    
resentative that the taxpayer wishes to withdraw the ruling request, the adverse letter ruling will be   
 the letter ruling request    
issued unless an extension is granted. See  section 15.10 of this revenue procedure for information   
     
regarding refunds of user fees.   
     
     
 May request that taxpayer.07    To accelerate the issuance of letter rulings, in appropriate cases near the completion of the   
 submit draft proposed    
ruling process, the Associate office representative may request that the taxpayer or the taxpayer's   
 letter ruling near the    
representative submit a proposed draft of the letter ruling. Such draft would be based on the dis-   
 completion of the ruling    
cussions of the issues between the representative and the taxpayer or the taxpayer's representative.   
 process    
The taxpayer is not required to prepare a draft letter ruling to receive a letter ruling.   
     
     
     
  The format of the submission should be discussed with the Associate office representative who   
     
requests the draft letter ruling. The representative usually can provide a sample format of a letter   
     
ruling and will discuss with the taxpayer or the taxpayer's representative the facts, analysis, and   
     
letter ruling language to be included.   
     
     
     
  The taxpayer should submit the draft in the same manner as any other additional information   
     
and should contain in the transmittal the information that should be included with any other addi-   
     
tional information (for example, a penalties of perjury statement is required). See  section 8.05(5)   
     
and (6) of this revenue procedure.   
     
 Issues separate letter.08    
 rulings for substantially    
     
 identical letter rulings, but    
     
 generally issues a single    
     
 letter ruling for related    
     
 § 301.9100 letter rulings    
     
     
     
 Substantially identical    
   (1) Substantially identical letter rulings.    For letter ruling requests qualifying for the user fee   
 letter rulings    
provided in paragraph (A)(5)(a) of Appendix A of this revenue procedure for substantially identi-   
     
cal letter rulings, a separate letter ruling will generally be issued for each requester or entity as the   
     
Associate office deems necessary.   
     
     
 Related § 301.9100 letter    
   (2) Related § 301.9100 letter rulings.    
 rulings    
     
     
  (a) For a § 301.9100 letter ruling request for an extension of time to file a Form 3115 qualify-   
     
ing under section 15.07(4) for the user fee provided in paragraph (A)(5)(d) of Appendix A of this   
     
revenue procedure for an identical change in method of accounting, the Associate office generally   
     
will issue a single letter on behalf of all applicants on Form 3115 that are the subject of the request.   
     
     
     
  (b) For a § 301.9100-3 letter ruling request for an extension of time to file an entity classifica-   
     
tion election for multiple entities qualifying under section 15.07(2) for the user fee provided in   
     
paragraph (A)(5)(a) of Appendix A of this revenue procedure, the Associate office generally will   
     
issue a single letter on behalf of all entities that are the subject of the request. The taxpayer may   
     
request that separate letters be issued to each entity that is the subject of the request. See generally    
     
section 5.03 of this revenue procedure.   
     
     
 Sends a copy of the letter.09    The Associate office will send a copy of the letter ruling, whether favorable or adverse, to   
 ruling to appropriate    
the appropriate Service official in the operating division that has examination jurisdiction of the   
 Service official    
taxpayer's tax return.   
     
     
 SECTION 9. WHAT    
  This section provides the specific and additional procedures applicable to a request for a change   
 ARE THE SPECIFIC    
in method of accounting under Rev. Proc. 2015-13, 2015-5 I.R.B. 419 (or any successor), as clar-   
 AND ADDITIONAL    
ified and modified by Rev. Proc. 2015-33, 2015-24 I.R.B. 1067, as modified by Section 17.02 of   
 PROCEDURES FOR    
Rev. Proc. 2016-1, 2016-1 I.R.B. 1, and as modified by Rev. Proc. 2017-59, 2017-48 I.R.B. 543,   
 A REQUEST FOR A    
or other automatic change request procedures.   
 CHANGE IN METHOD    
     
 OF ACCOUNTING    
     
 FROM THE ASSOCIATE    
  A request for a change in method of accounting under Rev. Proc. 2015-13 (or any successor) or   
 OFFICES?    
other automatic change request procedures is a type of request for a letter ruling. See  section 2.01   
     
of this revenue procedure.   
     
     
 Automatic and non-.01    
 automatic change in method    
     
 of accounting requests    
     
     
     
 Automatic change in    
   (1)    Automatic change in method of accounting.  Certain changes in methods of accounting   
 method of accounting    
must be made under automatic change request procedures. A change in method of accounting   
 under Rev. Proc. 2015-13    
provided for in an automatic change request procedure must be made using that procedure if the   
 (or any successor), or other    
taxpayer requesting the change is within the scope of the procedure, the change is an automatic   
 automatic change request    
change for the requested year of the change, and the taxpayer is eligible to make the change. The   
 procedures    
Commissioner's consent to an otherwise qualifying automatic change in method of accounting is   
     
granted only if the taxpayer timely complies with the applicable automatic change request proce-   
     
dures. But see  section 9.19 of this revenue procedure concerning review by an Associate office and   
     
a field office. In general, a taxpayer requests an automatic change by filing a current Form 3115,   
     
 Application for Change in Method of Accounting.   
     
     
     
  An application filed under the automatic change procedures in Rev. Proc. 2015-13 (or any suc-   
     
cessor) or other automatic change request procedure, and this revenue procedure, is hereinafter   
     
referred to as an "automatic change request." See  section 9.22 of this revenue procedure for a list   
     
of automatic change request procedures. See  section 9.23 for a list of the sections and Appendices   
     
of this revenue procedure in addition to this section 9 that apply to an automatic change request.   
     
No user fee is required for a change made under an automatic change request procedure.   
     
     
 Non-automatic change in    
   (2)    Non-automaticchange in method of accounting.  If a change in method of accounting may   
 method of accounting    
not be made under an automatic change request procedure, the taxpayer may request a non-auto-   
     
matic letter ruling by filing a current Form 3115, Application for Change in Accounting Method,   
     
under the non-automatic change procedures in Rev. Proc. 2015-13 (or any successor), and this   
     
revenue procedure. A Form 3115 filed under Rev. Proc. 2015-13 (or any successor) and this rev-   
     
enue procedure for a non-automatic change request is hereinafter referred to as a "non-automatic   
     
Form 3115." A taxpayer filing a non-automatic Form 3115 must submit the required user fee with   
     
the completed Form 3115. See  section 15 and Appendix A of this revenue procedure for infor-   
     
mation about user fees. See  section 9.23 for a list of the sections and Appendices of this revenue   
     
procedure in addition to this section 9 that apply to a non-automatic Form 3115.   
     
     
 Ordinarily only one change.02   Ordinarily, a taxpayer may request only one change in method of accounting on a Form   
 in method of accounting on    
3115, Application for Change in Accounting Method. If the taxpayer wants to request a change in   
 a Form 3115, Application     
method of accounting for more than one unrelated item or submethod of accounting, the taxpayer   
  for Change in Accounting     
must submit a separate Form 3115 for each unrelated item or submethod, except in certain situa-   
  Method, and a separate    
tions in which the Service specifically permits certain unrelated changes to be included on a single   
 Form 3115 for each    
Form 3115. For an example of such a situation, see  section 15.03 of Rev. Proc. 2019-43, 2019-48   
 taxpayer and for each    
I.R.B. 1107 (or its successor).   
 separate and distinct trade    
     
 or business    
     
     
  A separate Form 3115 (and, therefore, a separate user fee pursuant to section 15 and Appendix   
     
A of this revenue procedure) must be submitted for each taxpayer and each separate trade or   
     
business of a taxpayer, including a qualified subchapter S subsidiary (QSub) or a single-member   
     
limited liability company (single-member LLC), requesting a change in method of accounting,   
     
except as specifically permitted or required in guidance published by the Service. See, e.g., section   
     
15.07(4) of this revenue procedure.   
     
     
 Information required with.03    
 a Form 3115    
     
     
 Facts and other information    
   (1)    Facts and other information requested on Form 3115 and in applicable revenue pro-    
     
 cedures.    In general, a taxpayer requesting a change in method of accounting must file a current   
     
Form 3115, unless the procedures applicable to the specific type of change in method of account-   
     
ing do not require a Form 3115 to be submitted.   
     
     
     
  To be eligible for approval of the requested change in method of accounting, the taxpayer must   
     
provide all information requested on the Form 3115 and in its instructions and in Rev. Proc. 2015-   
     
13 (or any successor), and, if applicable, the automatic change request procedure. In addition,   
     
the taxpayer must provide all information requested in the applicable sections of this revenue   
     
procedure, including a detailed and complete description of the item being changed and of the   
     
taxpayer's trade(s) or business(es), the taxpayer's present and proposed method for the item being   
     
changed, information regarding whether the taxpayer has claimed any federal tax credit relating   
     
to the cost being changed, information regarding whether the taxpayer is under examination, or   
     
before Appeals or a Federal court, and a summary of the computation of the net § 481(a) adjust-   
     
ment, along with an explanation of the methodology used to determine the adjustment, sufficient   
     
to demonstrate that the net § 481(a) adjustment is computed correctly.   
     
     
     
  For a non-automatic Form 3115 or an automatic change request specified in the instructions for   
     
line 16 of the Form 3115, the taxpayer must also include a full explanation of the legal basis and   
     
relevant authorities supporting the proposed method, and a detailed and complete description of   
     
the facts and explanation of how the law applies to the taxpayer's situation.   
     
     
     
  For a non-automatic Form 3115, the taxpayer must also include a statement of the applicant's   
     
reasons for the proposed change, copies of all documents related to the proposed change, and a   
     
discussion of whether the law related to the request is uncertain or inadequately addresses the   
     
issue.   
     
     
     
  The taxpayer must provide the requested information to be eligible for approval of the request-   
     
ed change in method of accounting. The taxpayer may be required to provide information specific   
     
to the requested change in method of accounting, such as an attached statement. The taxpayer   
     
must provide all information relevant to the requested change in method of accounting, even if   
     
not specifically requested, including an explanation of all material facts relevant to the requested   
     
change in method of accounting.   
     
     
     
   See also  sections 7.01(1) and 7.01(9) of this revenue procedure.   
     
     
 Statement of authorities    
   (2)    Statement of contrary authorities.  For a non-automatic Form 3115, the taxpayer is en-   
 contrary to taxpayer's    
couraged to inform the Associate office about, and discuss the implications of, any authority be-   
 views    
lieved to be contrary to the proposed change in method of accounting, including statutes, court   
     
decisions, regulations, notices, revenue rulings, revenue procedures, or announcements.   
     
     
     
  If the taxpayer does not furnish either contrary authorities or a statement that none exist, the   
     
Associate office may request submission of contrary authorities or a statement that none exist.   
     
Failure to comply with this request may result in the Associate office's refusal to issue a change in   
     
method of accounting letter ruling.   
     
     
 Documents    
   (3)    Copies of all contracts, agreements, and other documents. True copies of all contracts,   
     
agreements, and other documents relevant to the requested change in method of accounting must   
     
be submitted with a non-automatic Form 3115. Original documents should not be submitted    
     
 because they become part of the Associate office's file and will not be returned.    
     
     
 Analysis of material facts    
   (4)    Analysis of material facts. When submitting any document  with  a Form 3115 or in a   
     
supplemental letter, the taxpayer must explain and provide an analysis of all material facts in the   
     
document. The taxpayer may not merely incorporate the document by reference. The analysis of   
     
the facts must include their bearing on the requested change in method of accounting and must   
     
specify the provisions that apply.   
     
     
 Same issue in an earlier    
   (5)    Information regarding whether same issue is in an earlier return under examination.  A   
 return under examination    
Form 3115 must state whether, to the best of the knowledge of both the taxpayer and the taxpay-   
     
er's representatives, any earlier return of the taxpayer (or any return of a current or former con-   
     
solidated group in which the taxpayer is or was a member) in which the taxpayer used the method   
     
of accounting being changed is under examination, before Appeals, or before a Federal court. See    
     
Rev. Proc. 2015-13 (or any successor).   
     
 Issue previously submitted    
   (6)    Statement regarding prior requests for a change in method of accounting and other    
 or currently pending    
 pending requests.    
     
     
     
   (a)    Other requests for a change in method of accounting within the past five years.  A Form   
     
3115 must state, to the best of the knowledge of both the taxpayer and the taxpayer's represen-   
     
tatives, whether the taxpayer, a related party within the meaning of § 267 or § 707(b)(1), or a   
     
member of a current or former affiliated group of which the taxpayer is or was a member within   
     
the meaning of § 1504, or a predecessor requested or made within the past five years (including   
     
the year of the requested change), or is currently filing, any request for a change in method of   
     
accounting.   
     
     
     
  If the statement is affirmative, for each separate and distinct trade or business, the Form 3115   
     
must give a description of each request and the year of change and whether consent was obtained.   
     
If any application was withdrawn, not perfected, or denied, or if a Consent Agreement was sent to   
     
the taxpayer but was not signed and returned to the Associate office, or if the change was not made   
     
in the requested year of change, the Form 3115 must give an explanation.   
     
     
     
   (b)    Any other pending request(s).  A Form 3115 must state, to the best of the knowledge of   
     
both the taxpayer and the taxpayer's representatives, whether the taxpayer, a related party within   
     
the meaning of § 267 or § 707(b)(1), or a member of a current or former affiliated group of which   
     
the taxpayer is or was a member within the meaning of § 1504, or a predecessor currently have   
     
pending any request (including any concurrently filed request) for a letter ruling, a change in   
     
method of accounting, or technical advice.   
     
     
     
  If the statement is affirmative, the Form 3115 must give the name(s) of the taxpayer, identifica-   
     
tion number(s), the type of request (letter ruling, request for change in method of accounting, or   
     
request for technical advice), and the specific issues in each such request.   
     
     
 Statement identifying    
   (7)    Statement identifying pending legislation.  At the time the taxpayer files a non-automat -   
 pending legislation    
ic Form 3115, the taxpayer must identify any pending legislation that may affect the proposed   
     
change in method of accounting. The taxpayer also must notify the Associate office if any such   
     
legislation is introduced after the request is filed but before a change in method of accounting   
     
letter ruling is issued.   
     
     
 Authorized representatives    
   (8)    Authorized representatives.  To appear before the Service in connection with a request for   
     
a change in method of accounting, the taxpayer's authorized representative must be an attorney,   
     
a certified public accountant, an enrolled agent, an enrolled actuary, a person with a "Letter of   
     
Authorization," an employee, general partner, bona fide  officer, administrator, trustee, etc., as   
     
described in section 7.01(14) of this revenue procedure.   
     
     
 Power of attorney    
   (9)    Power of attorney and declaration of representative.  Any authorized representative, wheth-   
 and declaration of    
er or not enrolled to practice, must comply with Treasury Department Circular No. 230, which   
 representative    
provides the rules for practice before the Service, and the conference and practice requirements of   
     
the Statement of Procedural Rules, which provide the rules for representing a taxpayer before the   
     
Service. See  section 7.01(15) of this revenue procedure. A taxpayer should use Form 2848, Power of    
     
 Attorney and Declaration of Representative, to provide the representative's authority.   
     
     
 Tax Information    
   (10)    T ax Information Authorization.   A taxpayer may use Form 8821, Tax Information Au-    
 Authorization    
 thorization, to authorize an individual to receive a copy of the taxpayer's change in method of   
     
accounting letter ruling and other related correspondence. If the taxpayer wishes to authorize a   
     
corporation, firm, organization, or partnership to receive the correspondence, an individual, iden -   
     
tified by either name or title, must be specified on the Form 8821. A Form 8821 does not authorize   
     
the taxpayer's appointee to advocate the taxpayer's position or to otherwise represent the taxpayer   
     
before the Service.   
     
     
 Penalties of perjury    
   (11)    Penalties of perjury statement    
 statement    
     
     
   (a)    Format of penalties of perjury statement.  A Form 3115, and any change to a Form 3115   
     
submitted at a later time, must be accompanied by the following declaration: "Under penalties of    
     
 perjury, I declare that I have examined this application, including accompanying schedules    
     
 and statements, and to the best of my knowledge and belief, the application contains all the    
     
 relevant facts relating to the application, and it is true, correct, and complete.   "   
     
     
     
   See    section 9.08(3) of this revenue procedure for the penalties of perjury statement required for   
     
submissions of additional information.   
     
     
     
   (b)    Signature by taxpayer.  A Form 3115 must be signed by, or on behalf of, the taxpayer request-   
     
ing the change by an individual who has personal knowledge of the facts of, and authority to bind   
     
the taxpayer in, such matters. For example, an officer must sign on behalf of a corporation, a gen-   
     
eral partner on behalf of a state law partnership, a member-manager on behalf of a limited liability   
     
company, a trustee on behalf of a trust, or an individual taxpayer on behalf of a sole proprietorship.   
     
If the taxpayer is a member of a consolidated group, a Form 3115 should be submitted on behalf of   
     
the taxpayer by the common parent and must be signed by a duly authorized officer of the common   
     
parent. Refer to the signature requirements set forth in the instructions for the current Form 3115   
     
regarding those who are to sign. See also  section 6.02(8) of Rev. Proc. 2015-13 (or any successor).   
     
     
     
   (c)    Signature by preparer.  A declaration of preparer (other than the taxpayer) is based on all   
     
information of which the preparer has any knowledge.   
     
     
 Additional procedural.04    
 information required in    
     
 certain circumstances    
     
     
 Recipients of original and    
   (1)    Recipients of original and copy of change in method of accounting correspondence.    
 copy of correspondence    
The Service will send the signed original of the change in method of accounting letter ruling   
     
and other related correspondence to the taxpayer, and copies to the taxpayer's representative, if   
     
so instructed on Form 2848. See  section 7.02(2) of this revenue procedure for how to designate   
     
alternative routing of the copies of the letter ruling and other correspondence.   
     
     
 Expedited handling    
   (2)    T o request expedited handling. The Associate offices ordinarily process non-automatic   
     
Forms 3115 in order of the date received. A taxpayer with a compelling need to have a non-au-   
     
tomatic Form 3115 processed on an expedited basis may request expedited handling. See  section   
     
7.02(4) of this revenue procedure for procedures regarding expedited handling.   
     
     
 Requesting form of any    
   (3)    T o request the receipt of the change in method of accounting letter ruling or any other    
 document related to Form    
 correspondence related to a Form 3115 by fax, electronic facsimile, or encrypted email at-    
 3115 provided to taxpayer    
 tachment.    If the taxpayer wants a copy of the change in method of accounting letter ruling or any   
 or taxpayer's authorized    
other correspondence related to a Form 3115, such as a request for additional information, to be   
 representative    
provided to the taxpayer or the taxpayer's authorized representative by fax, electronic facsimile,   
     
or encrypted email attachment, the taxpayer must submit a written request preferably as part of   
     
the Form 3115. The request may be submitted at a later date, but it must be received prior to the   
     
mailing of correspondence other than the letter ruling and prior to the signing of the change in   
     
method of accounting letter ruling. The Service has the discretion to determine the form in which   
     
it will correspond with the taxpayer, but will generally comply with a taxpayer's request for a   
     
particular form.   
     
     
  If the taxpayer requests to have correspondence relating to the Form 3115 provided by fax   
     
or electronic facsimile to the taxpayer or taxpayer's authorized representative, the request must   
     
contain the fax number of the taxpayer or the taxpayer's authorized representative to whom the   
     
correspondence is to be provided.   
     
     
     
  A document other than the change in method of accounting letter ruling will be faxed by a   
     
branch representative. A change in method of accounting letter ruling may be faxed by either a   
     
branch representative or the Disclosure and Litigation Support Branch of the Legal Processing   
     
Division of the Office of Associate Chief Counsel (Procedure and Administration) (CC:PA:LP-   
     
D:DS).   
     
     
     
  If the taxpayer requests documents by encrypted email attachment, the request must specify   
     
which email encryption method is to be used and, if the taxpayer has not already provided the   
     
appropriate memorandums of understanding (MOUs) to use encrypted email attachments, must   
     
include those MOUs. See  section 9.05(3) of this revenue procedure for acceptable email encryp-   
     
tion methods and procedures.   
     
     
     
  For purposes of § 301.6110-2(h), a change in method of accounting letter ruling is not issued   
     
until the change in method of accounting letter ruling is mailed.   
     
     
 Requesting a conference    
   (4)    T o request a conference. The taxpayer must complete the appropriate line on the Form   
     
3115 to request a conference, or must request a conference in a later written communication, if an   
     
adverse response is contemplated by the Associate office. See  section 11.03(1) of Rev. Proc. 2015-   
     
13 (or any successor), and sections 10.01 and 10.02 of this revenue procedure.   
     
     
 Submitting non-automatic.05    Non-automatic Forms 3115 may be submitted by mail, by electronic facsimile, or by en-   
 Forms 3115    
crypted email attachment.   
     
     
     
   (1)    Submission by mail.  A taxpayer submitting a non-automatic Form 3115 by mail should   
     
submit the original to the appropriate address below.   
     
     
     
  If a private delivery service is not used, a taxpayer, including an exempt organization, must send   
     
the original completed Form 3115 and the required user fee to:   
     
     
     
   Internal Revenue Service    
     
   Attn: CC:PA:LPD:TSS    
     
   P.O. Box 7604    
     
   Benjamin Franklin Station    
     
   Washington, DC 20044    
     
     
     
  If a private delivery service is used, a taxpayer, including an exempt organization, must send the   
     
original completed Form 3115 and the required user fee to:   
     
     
     
   Internal Revenue Service    
     
   Attn: CC:PA:LPD:TSS    
     
   Room 5336    
     
   1111 Constitution Ave., NW    
     
   Washington, DC 20224    
     
  For taxpayers, including an exempt organization, the original completed Form 3115 and the   
required user fee may be hand delivered between the hours of 8:00 a.m. and 4:00 p.m. to the cou-   
rier's desk at 1111 Constitution Ave., NW, Washington, DC. A receipt will be given at the courier's   
desk. The package should be addressed to:   
     
   Courier's Desk    
   Internal Revenue Service    
   Attn: CC:PA:LPD:TSS, Room 5336    
   1111 Constitution Ave., NW    
   Washington, DC 20224    
     
   (2)    Submission by electronic facsimile.  Taxpayers and their representatives are encouraged to   
use a secure electronic facsimile service for transmitting requests for advice. To use the secure elec-   
tronic facsimile method, first submit the full user fee payment set forth in Appendix A of this revenue   
procedure through www.pay.gov, and include a copy of the receipt for this payment with the request.   
     
  Transmit the Form 3115, along with a cover sheet, to the secure electronic facsimile line: (877)    
 773-4950.   
     
   (3)    Submission by encrypted email attachment.  There are more risks associated with email   
than with electronic facsimile, such as the possibility that sensitive taxpayer information could be   
intercepted. Accordingly, the Service encourages taxpayers to use a secure electronic facsimile   
service for transmitting requests for advice. As an alternative, this section provides procedures for   
using encrypted email attachments for transmitting a non-automatic Form 3115.   
     
  Taxpayers using encrypted email attachments may choose to use a compression utility com-   
patible with SecureZIP (note that many open-source utilities are not compatible with SecureZIP),   
Adobe Acrobat Pro password encryption, or Microsoft Office 365 Protect Document to encrypt   
and send password-protected files. Because these programs do not encrypt the subject line or body   
of an email or the file name of the attachment, all sensitive taxpayer information, including the   
name of the taxpayer, should be included only in the encrypted attachment.   
     
  These programs require that a sender create a password for the recipient to use to decrypt the   
attachments. The password should never be sent in the same email as the encrypted attachment.   
Instead, it should be provided to the Service in a separate email with a subject line that makes it   
easy to connect the password to the encrypted email.   
     
  To use encrypted email attachments, first submit the full user fee payment set forth in Appen-   
dix A of this revenue procedure through www.pay.gov, and include a copy of the receipt for this   
payment with the request.   
     
  A Form 3115 transmitted through email must be accompanied by two MOUs: the MOU in Ap-   
pendix H of this revenue procedure, acknowledging the risks of using email to transmit sensitive   
taxpayer information, and the appropriate MOU in Appendix I, agreeing to the terms for using the   
chosen method of encryption to receive sensitive taxpayer information. These MOUs must be signed   
by the taxpayer, not the taxpayer's representative, in a manner consistent with section 7.01(13) of   
this revenue procedure. A Counsel representative will countersign and return the second MOU to the   
requester prior to transmitting any other information by encrypted email attachments.   
     
  Transmit the Form 3115 to the following email address: Userfee@irscounsel.treas.gov.   
     
 Submitting automatic.06    Automatic change request. The duplicate copy of an automatic Form 3115 generally is   
 Forms 3115    
submitted by mail. A taxpayer that is filing an automatic Form 3115 under the provisions of Rev.   
     
Proc. 2015-23, 2015-5 I.R.B. 419, may alternatively submit the duplicate copy of the Form 3115   
     
by fax.   
     
     
     
   (1) Submission by mail.   If the automatic change request procedure requires a taxpayer to file a   
     
duplicate copy of the completed Form 3115 for an automatic change request, and if a private de-   
     
livery service is not used, send the duplicate copy of the automatic change request Form 3115 to:   
     
     
     
   Internal Revenue Service    
     
   Ogden, UT 84201    
     
   M/S 6111    
     
     
     
  If a private delivery service is used, send the duplicate copy of the automatic change request   
     
Form 3115 to:   
     
     
     
   Internal Revenue Service    
     
   1973 N. Rulon White Blvd.    
     
   Ogden, UT 84201    
     
   Attn: M/S 6111    
     
     
     
     (2) Submission by fax.    Taxpayers submitting the duplicate copy of an automatic Form 3115 by   
     
fax should do so to the following fax number: (844) 249-8134.   
     
     
     
  The submission should include a cover sheet with the following information:   
     
     
     
  (a) Subject: "Form 3115"   
     
     
     
  (b) Sender's name, title, phone number, and address   
     
     
     
  (c) Taxpayer's name   
     
     
     
  (d) Date   
     
     
     
  (e) Number of pages faxed (inclusive of cover sheet)   
     
     
     
  A taxpayer should not include sensitive information on the cover sheet, such as the taxpayer's   
     
Employer Identification Number or Social Security Number.   
     
     
 Technical Services Support.07    A non-automatic Form 3115 is received and controlled by the Technical Services Support   
 Branch receives, initially    
Branch, Legal Processing Division of the Associate Chief Counsel (Procedure and Administra-   
 controls, and refers    
tion) (CC:PA:LPD:TSS) if the required user fee is submitted with the Form 3115. Once controlled,   
 the Form 3115 to the    
the Form 3115 is forwarded to the appropriate Associate office for assignment and processing.   
 appropriate Associate office    
     
     
 Additional information.08    
     
     
 Reply period    
   (1)    Reply period.    
     
     
   (a)    Non-automatic Form 3115 - 21-day rule.  In general, for a non-automatic Form 3115, ad-   
     
ditional information requested by the Associate office and additional information furnished to the   
     
Associate office by telephone must be furnished in writing by mail, fax, or email within 21 calen-   
     
dar days from the date of the information request. The Associate office may impose a shorter reply   
     
period for a request for additional information made after an initial request. See  section 10.06 of   
     
this revenue procedure for the 21-day rule for submitting information after any conference.   
     
     
     
     (b)    Automatic change request - 30-day rule.  In general, for an automatic change request, ad-   
     
ditional information requested by the Associate office, and additional information furnished to the   
     
Associate office by telephone must be furnished in writing by mail, fax, or email within 30 calen-   
     
dar days from the date of the information request. The Associate office may impose a shorter reply   
     
period for a request for additional information made after an initial request. See  section 10.06 of   
     
this revenue procedure for the 21-day rule for submitting information after any conference with   
     
the Associate office.   
     
     
 Extension of reply period    
   (2)    Request for extension of reply period.    
     
     
     
   (a)    Non-automatic Form 3115.  For a non-automatic Form 3115, an additional period, not to   
     
exceed 15 calendar days, to furnish information may be granted to a taxpayer. Any request for an   
     
extension of time must be made in writing and submitted before the end of the original 21-day   
     
period. If unusual circumstances close to the end of the 21-day period make a written request   
     
impractical, the taxpayer should notify the Associate office within the 21-day period that there is   
     
a problem and that the written request for extension will be provided shortly. An extension of the   
     
21-day period will be granted only if approved by a branch reviewer. An extension of the 21-day   
     
period ordinarily will not be granted to furnish information requested on Form 3115. The taxpayer   
     
will be told promptly, and later in writing, of the approval or denial of the requested extension. If   
     
the extension request is denied, there is no right of appeal.   
     
     
     
   (b)    Automatic change request.  For an automatic change request, an additional period, not to   
     
exceed 30 calendar days, to furnish information may be granted to a taxpayer. Any request for an   
     
extension of time must be made in writing and submitted before the end of the original 30-day   
     
period. If unusual circumstances close to the end of the 30-day period make a written request   
     
impractical, the taxpayer should notify the Associate office within the 30-day period that there   
     
is a problem and that the written request for extension will be coming soon. An extension of the   
     
30-day period will be granted only if approved by a branch reviewer. An extension of the 30-day   
     
period ordinarily will not be granted to furnish information requested on Form 3115. The taxpayer   
     
will be told promptly of the approval or denial of the requested extension. If the extension request   
     
is denied, there is no right of appeal.   
     
     
 Penalties of perjury    
   (3)    Penalties of perjury statement for additional information.  Additional information sub-   
 statement for additional    
mitted to the Associate office must be accompanied by the following declaration: " Under pen-    
 information    
 alties of perjury, I declare that I have examined this information, including accompanying    
     
 documents, and, to the best of my knowledge and belief, the information contains all the    
     
 relevant facts relating to the request for the information, and such facts are true, correct,    
     
 and complete.   " This declaration must be signed in accordance with the requirements in section   
     
9.03(11)(b) of this revenue procedure.   
     
     
 Identifying information    
   (4)    Identifying information included in additional information.  The additional information   
 included in additional    
should also include the taxpayer's name and the case control number and the name, office sym-   
 information    
bols, and room number of the Associate office representative who requested the information. The   
     
Associate office representative can provide the latter information to the taxpayer.   
     
 Transmitting request and    
   (5)    Transmitting information request and additional information.  To facilitate prompt ac-   
 submitting additional    
tion on a change in method of accounting ruling request, taxpayers may request that the Associate   
 information by fax,    
office request additional information by fax, electronic facsimile, or encrypted email attachment.   
 electronic facsimile, or    
 See    section 9.04(3) of this revenue procedure.   
 encrypted email attachment    
     
     
  Taxpayers may also submit additional information by fax, electronic facsimile, or encrypted   
     
email attachment as soon as the information is available. The Associate office representative who   
     
requests additional information can provide a fax or electronic facsimile number or email address   
     
to which the information can be faxed.   
     
     
 Submitting additional    
   (6)    Transmitting additional information by mail.    
 information by mail    
     
     
   (a)    Address if private delivery service is not used.  For a request for change in method of ac-   
     
counting under the jurisdiction of the Associate Chief Counsel (Income Tax and Accounting), if a   
     
private delivery service is not used, the additional information should be sent to:   
     
     
     
   Internal Revenue Service    
     
   ADDITIONAL INFORMATION    
     
   Attn: [Name, office symbols, and room number of the Associate    
     
   office representative who requested the information]    
     
   P.O. Box 14095    
     
   Ben Franklin Station    
     
   Washington, DC 20044    
     
     
     
  For any other request for change in method of accounting, if a private delivery service is not   
     
used, the additional information should be sent to:   
     
     
     
   Internal Revenue Service    
     
   ADDITIONAL INFORMATION    
     
   Attn: [Name, office symbols, and room number of the Associate    
     
   office representative who requested the information]    
     
   P.O. Box 7604    
     
   Ben Franklin Station    
     
   Washington, DC 20044    
     
     
     
   (b)    Address if private delivery service is used.  For a request for a change in method of ac-   
     
counting, if a private delivery service is used, the additional information should be sent to:   
     
     
     
   Internal Revenue Service    
     
   ADDITIONAL INFORMATION    
     
   Attn: [Name, office symbols, and room number of the Associate    
     
   office representative who requested the information]    
     
   1111 Constitution Ave., NW    
     
   Washington, DC 20224    
     
 Failure to timely submit    
   (7)    If taxpayer does not timely submit additional information.    
 additional information to    
     
 an Associate office    
     
     
   (a)    Non-automatic Form 3115.  In the case of a non-automatic Form 3115, if the required   
     
information is not furnished to the Associate office within the reply period, the Form 3115 will   
     
not be processed and the case will be closed. The taxpayer or authorized representative will be so   
     
notified in writing.   
     
     
     
   (b)    Automatic change request.  In the case of an automatic change request, if the required   
     
information is not furnished to the Associate office within the reply period, the request does not   
     
qualify for the automatic change request procedure. In such a case, the Associate office will notify   
     
the taxpayer that consent to make the change in method of accounting is not granted.   
     
     
     
   (c)    Submitting the additional information at a later date.  If the taxpayer wants to submit   
     
the additional information at a later date, the taxpayer must submit it with a new completed Form   
     
3115 (and user fee, if applicable) for a year of change for which such new Form 3115 is timely   
     
filed under the applicable change in method of accounting procedure.   
     
     
 Circumstances in which the.09   For a non-automatic Form 3115, the taxpayer must promptly notify the Associate office if,   
 taxpayer must notify the    
after the Form 3115 is filed but before a change in method of accounting letter ruling is issued, the   
 Associate office    
taxpayer knows that--   
     
     
     
  (1) a field office has started an examination of the present or proposed accounting;   
     
     
     
  (2) a field office has started an examination of the proposed year of change;   
     
     
     
  (3) legislation that may affect the change in method of accounting has been introduced, see    
     
section 9.03(7) of this revenue procedure; or   
     
     
     
  (4) another letter ruling request (including another Form 3115) has been submitted by the tax-   
     
payer, a related party within the meaning of § 267 or § 707(b)(1), or a member of an affiliated   
     
group of which the taxpayer is a member within the meaning of § 1504.   
     
     
 Determines if proposed.10    For a non-automatic Form 3115, if a less than fully favorable change in method of ac-   
 method of accounting    
counting letter ruling is indicated, the branch representative will tell the taxpayer whether minor   
 can be modified to obtain    
changes in the proposed method of accounting would bring about a favorable ruling. The branch   
 favorable letter ruling    
representative will not suggest precise changes that materially alter a taxpayer's proposed method   
     
of accounting.   
     
     
 Near the completion of.11    Generally, after the conference is held (or offered, in the event no conference is held) and   
 processing the Form 3115,    
before issuing any change in method of accounting letter ruling that is adverse to the requested   
 advises the taxpayer if the    
change in method of accounting, the taxpayer will be offered the opportunity to withdraw the   
 Associate office will rule    
Form 3115. See  section 9.12 of this revenue procedure. If, within 10 calendar days of the notifica-   
 adversely and offers the    
tion by the branch representative, the taxpayer or the taxpayer's representative does not notify the   
 taxpayer the opportunity to    
branch representative of a decision to withdraw the Form 3115, the adverse change in method of   
 withdraw Form 3115    
accounting letter ruling will be issued unless an extension is granted. See  section 15.10 for infor-   
     
mation regarding refunds of user fees.   
     
 Non-automatic Form 3115.12    
 may be withdrawn or    
     
 Associate office may decline    
     
 to issue a change in method    
     
 of accounting letter ruling    
     
     
     
 In general    
   (1)    In general.  A taxpayer may withdraw a non-automatic Form 3115 at any time before the   
     
change in method of accounting letter ruling is signed by the Associate office. The Form 3115,   
     
correspondence, and any documents relating to the Form 3115 that is withdrawn or for which the   
     
Associate office declines to issue a letter ruling will not be returned to the taxpayer. See  section   
     
9.03(3) of this revenue procedure. In appropriate cases, the Service may publish its conclusions in   
     
a revenue ruling or revenue procedure.   
     
     
 Notification of appropriate    
   (2)    Notification of appropriate Service official.   If a taxpayer withdraws, or the Associate of-   
 Service official    
fice declines to grant (for any reason), a request to change a method of accounting, the Associate   
     
office will notify, in writing, the appropriate Service official in the operating division that has ex-   
     
amination jurisdiction of the taxpayer's tax return and the Manager of the Methods of Accounting   
     
and Timing Practice Network, and may give its views on the issues in the request to the Service   
     
official to consider in any later examination of the return.   
     
     
     
  If the written notification to the Service official provides more than the fact that the request was   
     
withdrawn and the Associate office was tentatively adverse, or that the Associate office declines to   
     
grant a change in method of accounting, the memorandum may constitute Chief Counsel Advice,   
     
as defined in § 6110(i)(1), and may be subject to disclosure under § 6110.   
     
     
 How to check status of a.13    The taxpayer or the taxpayer's authorized representative may obtain information regarding   
 pending non-automatic    
the status of a non-automatic Form 3115 by calling the person whose name and telephone number   
 Form 3115    
are shown on the acknowledgement of receipt of the Form 3115.   
     
     
 Service is not bound by.14    The Service will not be bound by any informal opinion expressed by the branch representa-   
 informal opinion    
tive or any other Service representative, and such an opinion cannot be relied upon as a basis for   
     
obtaining retroactive relief under the provisions of § 7805(b).   
     
     
 Single letter ruling issued to.15    For a non-automatic Form 3115 qualifying under section 15.07(4) for the user fee provided   
 a taxpayer or consolidated    
in paragraph (A)(5)(b) of Appendix A of this revenue procedure for identical changes in method   
 group for qualifying    
of accounting, the Associate office generally will issue a single letter ruling on behalf of all appli-   
 identical change in method    
cants on the Form 3115 that are the subject of the request.   
 of accounting    
     
     
 Letter ruling ordinarily.16    If two or more items or submethods of accounting are interrelated, the Associate office   
 not issued for one of two or    
ordinarily will not issue a letter ruling on a change in method of accounting involving only one of   
 more interrelated items or    
the items or submethods.   
 submethods    
     
     
 Consent Agreement.17    Ordinarily, for a non-automatic Form 3115, the Commissioner's permission to change a   
     
taxpayer's method of accounting is set forth in a letter ruling (original and a Consent Agreement   
     
copy). If the taxpayer agrees to the terms and conditions contained in the change in method of   
     
accounting letter ruling, the taxpayer must sign and date the Consent Agreement copy of the letter   
     
ruling in the appropriate space. The Consent Agreement must be signed by an individual with   
     
authority to bind the taxpayer in such matters. The Consent Agreement copy must not be signed   
     
by the taxpayer's representative. The signed copy of the letter ruling will constitute an agreement   
     
(Consent Agreement) within the meaning of Treas. Reg. § 1.481-4(b). The signed Consent Agree-   
     
ment copy of the letter ruling must be returned to the Associate office within 45 calendar days of   
     
the date of the letter ruling. In addition, a copy of the signed Consent Agreement generally must   
     
be attached to the taxpayer's income tax return for the year of change. See  section 11.03(2)(a) of   
     
Rev. Proc. 2015-13 (or any successor). A taxpayer filing its return electronically should attach the   
     
Consent Agreement as a PDF file named "Form3115Consent." If the taxpayer has filed its income   
     
tax return for the year of change before the letter ruling has been received and the Consent Agree-   
     
ment has been signed and returned, the copy of the signed Consent Agreement should be attached   
     
to the amended return for the year of change that the taxpayer files to implement the change in   
     
method of accounting.   
     
     
     
  A taxpayer must secure the consent of the Commissioner before changing a method of account-   
     
ing for Federal income tax purposes. See  Treas. Reg. § 1.446-1(e)(2)(i). For a change in method   
     
of accounting requested on a non-automatic Form 3115, a taxpayer has secured the consent of   
     
the Commissioner when the taxpayer timely signs and returns the Consent Agreement copy of   
     
the letter ruling from the Associate office granting permission to make the change in method of   
     
accounting and otherwise complies with Rev. Proc. 2015-13 (or any successor).   
     
     
     
  A taxpayer that timely files a non-automatic Form 3115 and takes the requested change in   
     
method of accounting into account in its federal income tax return for the year of change (and   
     
any subsequent taxable year) prior to receiving a letter ruling granting consent for that change   
     
has made a change in method of accounting without obtaining the consent of the Commissioner   
     
as required by § 446(e) (an "unauthorized change"). As provided in section 12.02 of Rev. Proc.   
     
2015-13 (or any successor), the Director may determine when a change is not made in compliance   
     
with all applicable provisions of Rev. Proc. 2015-13 (or any successor) and may deny the unautho-   
     
rized change. However, the Commissioner's consent, issued subsequent to the requested year of   
     
change, applies back to the year of change (and any subsequent taxable year) as of the date of the   
     
letter ruling granting consent for that change if the taxpayer timely signs and returns the Consent   
     
Agreement copy and implements the change in accordance with all applicable provisions of Rev.   
     
Proc. 2015-13 (or any successor) and section 11 of this revenue procedure. If the Commissioner   
     
does not grant consent under Rev. Proc. 2015-13 (or any successor) for the change in method of   
     
accounting taken into account by the taxpayer, the taxpayer is subject to any interest, penalties, or   
     
other adjustments resulting from improper implementation of the change. See  § 446(f). A taxpayer   
     
who timely files a non-automatic Form 3115 and takes the requested change into account in the   
     
taxpayer's Federal income tax return for the year of change (and any subsequent taxable year),   
     
prior to receiving the letter ruling granting permission for the requested change, may nevertheless   
     
rely on the letter ruling received from the Associate office after it is received, as provided in sec-   
     
tion 9.19 of this revenue procedure. If, however, the requested change is modified or is withdrawn,   
     
denied, or similarly closed without the Associate office having granted consent, taxpayers are not   
     
relieved of any interest, penalties, or other adjustments resulting from improper implementation   
     
of the change.   
     
     
 A copy of the change in.18    The Associate office will send a copy of each change in method of accounting letter ruling,   
 method of accounting letter    
whether favorable or adverse, to the appropriate Service official in the operating division that has   
 ruling is sent to appropriate    
examination jurisdiction of the taxpayer's tax return and the Manager of the Methods of Account-   
 Service officials    
ing and Timing Practice Network.   
     
     
 Consent to change a.19    A taxpayer may rely on a change in method of accounting letter ruling received from the   
 method of accounting may    
Associate office, subject to certain conditions and limitations.   See  sections 7, 8, 10, 11, and 12 of   
 be relied on subject to    
Rev. Proc. 2015-13 (or any successor).   
 limitations    
     
     
  A qualifying taxpayer complying timely with an automatic change request procedure may rely   
     
on the consent of the Commissioner as provided in the automatic change request procedure to   
     
change the taxpayer's method of accounting, subject to certain conditions and limitations. See    
     
 generally    sections 7, 8, 10, 11, and 12 of Rev. Proc. 2015-13 (or any successor). An Associate   
     
office may review a Form 3115 filed under an automatic change request procedure and will notify   
     
the taxpayer if additional information is needed or if consent is not granted to the taxpayer for the   
     
requested change. See  section 11 of Rev. Proc. 2015-13 (or any successor). Further, the field office   
     
that has jurisdiction over the taxpayer's return may review the Form 3115. See  section 12 of Rev.   
     
Proc. 2015-13 (or any successor).   
     
     
 Change in method of.20    A taxpayer may not rely on a change in method of accounting letter ruling issued to another   
 accounting letter ruling    
taxpayer. See  § 6110(k)(3).   
 does not apply to another    
     
 taxpayer    
     
     
     
 Associate office discretion.21    The Associate office reserves the right to decline to process any non-automatic Form 3115   
 to permit requested change    
in situations in which it would not be in the best interest of sound tax administration to permit the   
 in method of accounting    
requested change or it would not clearly reflect income. In this regard, the Associate office will   
     
consider whether the change in method of accounting would clearly and directly frustrate compli-   
     
ance efforts of the Service in administering the income tax laws. See  section 11.02 of Rev. Proc.   
     
2015-13 (or any successor).   
     
     
 List of automatic change.22    For procedures regarding requests for an automatic change in method of accounting, refer   
 in method of accounting    
to the following published automatic change request procedures. The Commissioner's consent to   
 request procedures    
an otherwise qualifying automatic change in method of accounting is granted only if the taxpayer   
     
complies timely with the applicable automatic change request procedure.   
     
     
     
  The automatic change request procedures for obtaining a change in method of accounting in-   
     
clude:   
     
     
     
  (1) Rev. Proc. 2015-13 (or any successor). Rev. Proc. 2015-13 applies to the changes in method   
     
of accounting described in Rev. Proc. 2019-43, 2019-48 I.R.B. 1107, as modified by Rev. Proc.   
     
2020-13, 2020-11 I.R.B. 515 and Rev. Proc. 2020-25, 2020-19 I.R.B. 785 (or any successor).   
     
     
     
  (2) The following automatic change request procedures, which require a completed Form 3115,   
     
provide both the procedures under which a change may be made automatically and the procedures   
     
under which such change must be made:   
     
     
     
  Treas. Reg. § 1.166-2(d)(3) (bank conformity for bad debts);   
     
     
     
  Treas. Reg. § 1.448-1 (to an overall accrual method for the taxpayer's first taxable year it is   
     
subject to § 448) (this change may also be subject to the procedures of Rev. Proc. 2015-13 (or any   
     
successor));   
     
     
     
  Treas. Reg. § 1.458-1 and -2 (exclusion for certain returned magazines, paperbacks, or records);   
     
     
     
  Rev. Proc. 97-43, 1997-2 C.B. 494 (§ 475 - electing out of certain exemptions from securities   
     
dealer status); and   
     
     
     
  Rev. Proc. 91-51, 1991-2 C.B. 779 (§ 1286 - certain taxpayers under examination that sell mort-   
     
gages and retain rights to service the mortgages).   
     
     
     
  (3) The following automatic change request procedures, which do not require a completed   
     
Form 3115, provide the type of change in method of accounting that may be made automatically   
     
and also provide the procedures under which such change must be made:   
     
     
  Notice 96-30, 1996-1 C.B. 378 (§ 446 - change to comply with Statement of Financial Account-   
     
ing Standards No. 116);   
     
     
     
  Rev. Proc. 92-29, 1992-1 C.B. 748 (§ 461 - change in real estate developer's method for includ-   
     
ing costs of common improvements in the basis of property sold);   
     
     
     
  Rev. Proc. 98-58, 1998-2 C.B. 712 (certain taxpayers seeking to change to the installment meth-   
     
od of accounting under § 453 for alternative minimum tax purposes for certain deferred payment   
     
sales contracts relating to property used or produced in the trade or business of farming);   
     
     
     
  Treas. Reg. § 1.472-2 (taxpayers changing to the last-in, first-out (LIFO) inventory method);   
     
     
     
  Section 585(c) and Treas. Reg. §§ 1.585-6 and 1.585-7 (large bank changing from the reserve   
     
method of § 585); and   
     
     
     
  Rev. Proc. 92-67, 1992-2 C.B. 429 (election under § 1278(b) to include market discount in   
     
income currently or election under § 1276(b) to use constant interest rate to determine accrued   
     
market discount).   
     
     
     
  (4) See  Appendix G for the list of revenue procedures for automatic changes in accounting   
     
period.   
     
     
 Other sections of this.23    In addition to this section 9, the following sections of this revenue procedure apply to auto-   
 revenue procedure that are    
matic change requests and non-automatic change requests:   
 applicable to Form 3115    
     
     
  1 (purpose of this revenue procedure);   
     
     
     
  2.01 (definition of "letter ruling");   
     
     
     
  2.02 (definition of "closing agreement");   
     
     
     
  2.05 (oral guidance);   
     
     
     
  3.01 (issues under the jurisdiction of the Associate Chief Counsel (Corporate));   
     
     
     
  3.02 (issues under the jurisdiction of the Associate Chief Counsel (Employee Benefits, Exempt   
     
Organizations, and Employment Taxes));   
     
     
     
  3.03 (issues under the jurisdiction of the Associate Chief Counsel (Financial Institutions and   
     
Products));   
     
     
     
  3.04 (issues under the jurisdiction of the Associate Chief Counsel (Income Tax and Account-   
     
ing));   
     
     
     
  3.05 (issues under the jurisdiction of the Associate Chief Counsel (International));   
     
  3.06 (issues under the jurisdiction of the Associate Chief Counsel (Passthroughs and Special   
Industries));   
     
  5.03(2) (period of limitation when filing a request for extensions of time for making an election   
or for other relief under § 301.9100);   
     
  6.02 (letter rulings ordinarily not issued in certain areas because of the factual nature of the   
problem);   
     
  6.05 (letter rulings ordinarily not issued to business associations or groups);   
     
  6.06 (letter rulings ordinarily not issued where the request does not address the tax status, lia-   
bility, or reporting obligations of the requester);   
     
  6.08 (letter rulings ordinarily not issued on Federal tax consequences of proposed legislation);   
     
  6.10 (letter rulings not issued on frivolous issues);   
     
  6.12 (letter rulings not issued on alternative plans or hypothetical situation);   
     
  7.01(1) (statement of facts and other information);   
     
  7.01(10) (statement of supporting authorities);   
     
  7.01(14) (authorized representatives);   
     
  7.01(15) (power of attorney and declaration of representative);   
     
  7.02(2) (power of attorney used to indicate recipient of a copy or copies of a letter ruling or a   
determination letter);   
     
  7.02(4) (expedited handling);   
     
  7.05(2) (notify Associate office if a return, amended return, or claim for refund is filed while   
request is pending and attach request to the return);   
     
  8.01 (receipt and control of the request, and referral to the appropriate Associate office);   
     
  8.02 (contact taxpayer within 21 calendar days);   
     
  8.04 (not bound by informal opinion expressed);   
     
  10 (scheduling conferences);   
     
     
  15 (user fees);   
     
     
     
  16 (significant changes to prior revenue procedure);   
     
     
     
  17 (effect of this revenue procedure on other documents);   
     
     
     
  18 (effective date of this revenue procedure);   
     
     
     
  Appendix A (schedule of user fees); and   
     
     
     
  Appendix G (revenue procedures and notices regarding letter ruling requests relating to specific   
     
Code sections and subject matters).   
     
     
 SECTION 10. HOW ARE    
     
 CONFERENCES FOR    
     
 LETTER RULINGS    
     
 SCHEDULED?    
     
     
     
 Schedules a conference if.01    A taxpayer may request a conference regarding a letter ruling request. Normally, a confer-   
 requested by taxpayer    
ence is scheduled only when the Associate office considers it to be helpful in deciding the case or   
     
when an adverse decision is indicated. If conferences are being arranged for more than one request   
     
for a letter ruling involving the same taxpayer, they will be scheduled so as to cause the least in-   
     
convenience to the taxpayer. As stated in sections 7.02(6) and 9.04(4) of this revenue procedure,   
     
a taxpayer who wants to have a conference on the issue or issues involved should indicate this in   
     
writing when, or soon after, filing the request.   
     
     
     
  If a conference has been requested, the taxpayer or the taxpayer's representative will be notified   
     
by telephone, if possible, of the time and place of the conference, which must then be held within   
     
21 calendar days after this contact. Instructions for requesting an extension of the 21-day period   
     
and notifying the taxpayer or the taxpayer's representative of the Associate office's approval or   
     
denial of the request for extension are the same as those explained in section 8.05(2) (or section   
     
9.08(2)(a) for a change in method of accounting request) of this revenue procedure regarding   
     
providing additional information.   
     
     
 Permits taxpayer one.02    A taxpayer is entitled, as a matter of right, to only one conference in the Associate office,   
 conference of right    
except as explained under section 10.05 of this revenue procedure. This conference is normally   
     
held at the branch level and is attended by a person who has the authority to sign the letter ruling   
     
in his or her own name or for the branch chief.   
     
     
     
  When more than one branch has taken an adverse position on an issue in a letter ruling request   
     
or when the position ultimately adopted by one branch will affect that adopted by another, a rep-   
     
resentative from each branch with the authority to sign in his or her own name or for the branch   
     
chief will attend the conference. If more than one subject is to be discussed at the conference, the   
     
discussion will constitute a conference on each subject.   
     
     
     
  To have a thorough and informed discussion of the issues, the conference usually will be held   
     
after the branch has had an opportunity to study the case. At the request of the taxpayer, the con-   
     
ference of right may be held earlier.   
     
     
  No taxpayer has a right to appeal the action of a branch to an Associate Chief Counsel or to any   
     
other official of the Service. But see  section 10.05 of this revenue procedure for situations in which   
     
the Associate office may offer additional conferences.   
     
     
     
  In employment tax matters, if the service recipient (the firm) requests the letter ruling, the firm   
     
is entitled to a conference. If the worker requests the letter ruling, both the worker and the firm are   
     
entitled to a conference. See  section 5.10 of this revenue procedure.   
     
     
 Disallows verbatim.03    Because conference procedures are informal, no tape, stenographic, or other verbatim re-   
 recording of conferences    
cording of a conference may be made by any party.   
     
     
 Makes tentative.04    The senior Associate office representative present at the conference ensures that the tax-   
 recommendations on    
payer has the opportunity to present views on all the issues in question. An Associate office rep-   
 substantive issues    
resentative explains the Associate office's tentative decision on the substantive issues and the   
     
reasons for that decision. If the taxpayer asks the Associate office to limit the retroactive effect   
     
of any letter ruling or limit the revocation or modification of a prior letter ruling, an Associate of-   
     
fice representative will discuss the recommendation concerning this issue and the reasons for the   
     
recommendation. The Associate office representatives will not make a commitment regarding the   
     
conclusion that the Associate office will finally adopt.   
     
     
 May offer additional.05    The Associate office will offer the taxpayer an additional conference if, after the confer-   
 conferences    
enceof right, an adverse holding is proposed on a new issue or on the same issue but on different   
     
grounds from those discussed at the first conference. There is no right to another conference when   
     
a proposed holding is reversed at a higher level with a result less favorable to the taxpayer, if the   
     
grounds or arguments on which the reversal is based were discussed at the conference of right.   
     
     
     
  The limit on the number of conferences to which a taxpayer is entitled does not prevent the As-   
     
sociate office from offering additional conferences, including conferences with an official higher   
     
than the branch level, if the Associate office decides they are needed. These conferences are not   
     
offered as a matter of course simply because the branch has reached an adverse decision. In gen-   
     
eral, conferences with higher level officials are offered only if the Associate office determines that   
     
the case presents significant issues of tax policy or tax administration and that the consideration of   
     
these issues would be enhanced by additional conferences with the taxpayer.   
     
     
 Requires written.06    The taxpayer should furnish to the Associate office any additional data, reasoning, prece-   
 confirmation of information    
dents, etc., that were proposed by the taxpayer and discussed at the conference but not previously   
 presented at conference    
or adequately presented in writing. The taxpayer must furnish the additional information within 21   
     
calendar days from the date of the conference. If the additional information is not received within   
     
that time, a letter ruling will be issued on the basis of the information on hand or, if appropriate,   
     
no ruling will be issued. See  section 8.05 of this revenue procedure for instructions on submission   
     
of additional information for a letter ruling request other than a change in method of accounting   
     
request. See  section 9.08 of this revenue procedure for instructions on submitting additional infor-   
     
mation for a change in method of accounting request.   
     
     
 May schedule a pre-.07    Sometimes it will be advantageous to both the Associate office and the taxpayer to hold   
 submission conference    
a conference before the taxpayer submits the letter ruling request to discuss substantive or pro-   
     
cedural issues relating to a proposed transaction. These conferences are held only if the identity   
     
of the taxpayer is provided to the Associate office, only if the taxpayer actually intends to make   
     
a request, only if the request involves a matter on which a letter ruling is ordinarily issued, and   
     
only at the discretion of the Associate office and as time permits. For example, a pre-submission   
     
conference will not be held on an income tax issue if, at the time the pre-submission conference   
     
is requested, the identical issue is involved in the taxpayer's return for an earlier period and that   
   issue is being examined by a field office. See  section 6.01(1) of this revenue procedure. A letter   
   ruling request submitted following a pre-submission conference will not necessarily be assigned   
   to the branch that held the pre-submission conference. Also, when a letter ruling request is not   
   submitted following a pre-submission conference, the Associate office may notify, by memoran-   
   dum, the appropriate Service officials in the operating division that has examination jurisdiction   
   of the taxpayer's tax return and may give its views on the issues raised during the pre-submission   
   conference. For LB&I taxpayers, a copy of the memorandum will be sent to the Assistant Deputy   
   Commissioner, Compliance Integration. This memorandum may constitute Chief Counsel Ad-   
   vice, as defined in § 6110(i), and may be subject to disclosure under § 6110.   
        
      (1)    Taxpayer may request a pre-submission conference in writing or by telephone.  A tax-   
   payer or the taxpayer's representative may request a pre-submission conference in writing or by   
   telephone. If the taxpayer's representative is requesting the pre-submission conference, a power   
   of attorney is required. A taxpayer should use Form 2848, Power of Attorney and Declaration of    
    Representative, to provide the representative's authority. If multiple taxpayers and/or their au-   
   thorized representatives will attend or participate in the pre-submission conference, cross pow-   
   ers of attorney (or, as appropriate, tax information authorizations) are required. If the taxpayer's   
   representative is requesting the pre-submission conference by telephone, the Associate office's   
   representative ( see  list of phone numbers below) will provide the fax number to send the power   
   of attorney (or, as appropriate, tax information authorizations) prior to scheduling the pre-submis-   
   sion conference.   
        
     The request must identify the taxpayer and briefly explain the primary issue so it can be as-   
   signed to the appropriate branch. If submitted in writing, the request should also identify the   
   Associate office expected to have jurisdiction over the request for a letter ruling. A written request   
   for a pre-submission conference should be sent to the appropriate address listed in section 7.04 of   
   this revenue procedure.   
        
     To request a pre-submission conference by telephone, call:   
        
     (a) (202) 317-3181 (not a toll-free call) for matters under the jurisdiction of the Office of Asso-   
   ciate Chief Counsel (Corporate);   
        
     (b) (202) 317-6000 (not a toll-free call) for matters under the jurisdiction of the Office of Asso-   
   ciate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes);   
        
     (c) (202) 317-3900 (not a toll-free call) for matters under the jurisdiction of the Office of Asso-   
   ciate Chief Counsel (Financial Institutions and Products);   
        
     (d) (202) 317-7002 (not a toll-free call) for matters under the jurisdiction of the Office of Asso-   
   ciate Chief Counsel (Income Tax and Accounting);   
        
     (e) (202) 317-3800 (not a toll-free call) for matters under the jurisdiction of the Office of Asso-   
   ciate Chief Counsel (International);   
        
     (f) (202) 317-3100 (not a toll-free call) for matters under the jurisdiction of the Office of Asso-   
   ciate Chief Counsel (Passthroughs and Special Industries); or   
        
     (g) (202) 317-3400 (not a toll-free call) for matters under the jurisdiction of the Office of Asso-   
   ciate Chief Counsel (Procedure and Administration).   
     
     
   (2)    Pre-submission conferences held in person or by telephone.  Depending on the circum-   
     
stances, pre-submission conferences may be held in person at the Associate office or may be   
     
conducted by telephone.   
     
     
     
   (3)    Certain information required to be submitted to the Associate office prior to the    
     
 pre-submission conference.    Generally, the taxpayer will be asked to provide a statement of   
     
whether the issue is an issue on which a letter ruling is ordinarily issued and a draft of the letter   
     
ruling request or other detailed written statement explaining the proposed transaction, issue, and   
     
legal analysis, before scheduling the pre-submission conference. The Associate office will allow   
     
taxpayers to submit a statement after the conference is scheduled at its discretion. If the taxpayer's   
     
authorized representative will attend or participate in the pre-submission conference, a power of   
     
attorney is required.   
     
     
     
   (4)    Discussion of substantive issues is not binding on the Service.  Any discussion of substan-   
     
tive issues at a pre-submission conference is advisory only, is not 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 § 7805(b).   
     
     
 May schedule a conference.08    Depending on the circumstances, conferences, including conferences of right and pre-sub-   
 to be held by telephone    
mission conferences, may be held by telephone. This may occur, for example, when a taxpayer   
     
wants a conference of right but believes that the issue involved does not warrant incurring the ex-   
     
pense of traveling to Washington, DC, or if it is believed that scheduling an in-person conference   
     
of right will substantially delay the ruling process. If a taxpayer makes such a request, the branch   
     
reviewer will decide if it is appropriate in the particular case to hold a conference by telephone. If   
     
the request is approved, the taxpayer will be advised when to call the Associate office representa-   
     
tives (not a toll-free call).   
     
     
 SECTION 11. WHAT    
     
 EFFECT WILL A LETTER    
     
 RULING HAVE?    
     
     
 May be relied on subject to.01    A taxpayer ordinarily may rely on a letter ruling received from the Associate office subject   
 limitations    
to the conditions and limitations described in this section.   
     
     
 Will not apply to another.02    A taxpayer may not rely on a letter ruling issued to another taxpayer. See  § 6110(k)(3).   
 taxpayer    
However, shareholders and security holders of a corporation may rely on a letter ruling issued to   
     
the corporation for the limited purpose of determining the proper treatment of directly related tax   
     
items. For example, a letter ruling issued to a corporation with respect to the reorganization of that   
     
corporation may be relied upon by the corporation's shareholders in determining their basis in the   
     
stock of the corporation following the reorganization. See also  section 11.06(3) of this revenue   
     
procedure.   
     
     
 Will be used by a field office.03    When determining a taxpayer's liability, the field office must ascertain whether--   
 in examining the taxpayer's    
     
 return    
     
     
  (1) the conclusions stated in the letter ruling are properly reflected in the return;   
     
     
     
  (2) the representations upon which the letter ruling was based reflect an accurate statement of   
     
the controlling facts;   
     
     
     
  (3) the transaction was carried out substantially as proposed; and   
     
     
  (4) there has been any change in the law that applies to the period during which the transaction   
     
or continuing series of transactions were consummated.   
     
     
     
    If, when determining the liability, the field office finds that a letter ruling should be revoked   
     
or modified, the findings and recommendations of the field office will be forwarded through the   
     
appropriate Director to the Associate office for consideration before further action is taken by   
     
the field office. Such a referral to the Associate office will be treated as a request for technical   
     
advice and the provisions of Rev. Proc. 2021-2, this Bulletin, relating to requests for technical   
     
advice will be followed. See  section 13.02 of Rev. Proc. 2021-2, this Bulletin. Otherwise, the field   
     
office should apply the letter ruling in determining the taxpayer's liability. If a field office having   
     
jurisdiction over a return or other matter proposes to reach a conclusion contrary to a letter ruling   
     
previously issued to the taxpayer, it should coordinate the matter with the Associate office.   
     
     
 May be revoked or modified.04    Unless it was part of a closing agreement as described in section 2.02 of this revenue proce-   
 if found to be in error or    
dure, a letter ruling found to be in error or not in accord with the current views of the Service may   
 there has been a change in    
be revoked or modified. If a letter ruling is revoked or modified, the revocation or modification   
 law    
applies to all years open under the period of limitation unless the Service uses its discretionary   
     
authority under § 7805(b) to limit the retroactive effect of the revocation or modification.   
     
     
     
  A letter ruling may be revoked or modified by--   
     
     
     
  (1) a letter giving notice of revocation or modification to the taxpayer to whom the letter ruling   
     
was issued;   
     
     
     
  (2) the enactment of legislation or ratification of a tax treaty;   
     
     
     
  (3) a decision of the United States Supreme Court;   
     
     
     
  (4) the issuance of temporary or final regulations; or   
     
     
     
  (5) the issuance of a revenue ruling, revenue procedure, notice, or other statement published in   
     
the Internal Revenue Bulletin.   
     
     
     
  Consistent with these provisions, if a letter ruling relates to a continuing action or a series of   
     
actions, it ordinarily will be applied until any one of the events described above occurs.   
     
     
     
  Publication of a notice of proposed rulemaking will not affect the application of any letter rul-   
     
ing issued under this revenue procedure.   
     
     
     
  Where a letter ruling is revoked or modified by a letter to the taxpayer, the letter will state   
     
whether the revocation or modification is retroactive. Where a letter ruling is revoked or modified   
     
by the issuance of final or temporary regulations or by the publication of a revenue ruling, revenue   
     
procedure, notice, or other statement in the Internal Revenue Bulletin, the document may contain   
     
a statement as to its retroactive effect on letter rulings.   
     
     
     
  A letter ruling may be revoked even if the subject of the letter ruling is a matter that the Service   
     
currently does not issue rulings on.   
     
 Letter ruling revoked or.05    An Associate office will revoke or modify a letter ruling and apply the revocation retroac-   
 modified based on material    
tively to the taxpayer for whom the letter ruling was issued or to a taxpayer whose tax liability was   
 change in facts applied    
directly involved in the letter ruling if--   
 retroactively    
     
     
  (1) there has been a misstatement or omission of controlling facts;   
     
     
     
  (2) the facts at the time of the transaction are materially different from the controlling facts on   
     
which the letter ruling was based; or   
     
     
     
  (3) the transaction involves a continuing action or series of actions and the controlling facts   
     
change during the course of the transaction.   
     
     
 Not otherwise generally.06    Where the revocation or modification of a letter ruling is for reasons other than a change in   
 revoked or modified    
facts as described in section 11.05 of this revenue procedure, it will generally not be applied retro-   
 retroactively    
actively to the taxpayer for whom the letter ruling was issued or to a taxpayer whose tax liability   
     
was directly involved in the letter ruling provided that--   
     
     
     
  (1) there has been no change in the applicable law;   
     
     
     
  (2) the letter ruling was originally issued for a proposed transaction; and   
     
     
     
  (3) the taxpayer directly involved in the letter ruling acted in good faith in relying on the letter   
     
ruling, and revoking or modifying the letter ruling retroactively would be to the taxpayer's detri-   
     
ment. For example, the tax liability of each shareholder is directly involved in a letter ruling on   
     
the reorganization of a corporation. Depending on all facts and circumstances, the shareholders'   
     
reliance on the letter ruling may be in good faith. The tax liability of a member of an industry,   
     
however, is not directly involved in a letter ruling issued to another member of the same industry.   
     
Therefore, a nonretroactive revocation or modification of a letter ruling to one member of an in-   
     
dustry will not extend to other members of the industry who have not received letter rulings. By   
     
the same reasoning, a tax practitioner may not extend to one client the non-retroactive application   
     
of a revocation or modification of a letter ruling previously issued to another client.   
     
     
     
  If a letter ruling is revoked or modified by a letter to the taxpayer with retroactive effect, the   
     
letter to the taxpayer will, except in fraud cases, state the grounds on which the letter ruling is be-   
     
ing revoked or modified and explain the reasons why it is being revoked or modified retroactively.   
     
     
 Retroactive effect of.07    A letter ruling issued on a particular transaction represents a holding of the Service on that   
 revocation or modification    
transaction only. It will not apply to a similar transaction in the same year or any other year. Ex-   
 applied to a particular    
cept in unusual circumstances, the application of that letter ruling to the transaction will not be   
 transaction    
affected by the later issuance of regulations (either temporary or final) if conditions (1) through   
     
(3) in section 11.06 of this revenue procedure are met.   
     
     
 Retroactive effect of.08    If a letter ruling is issued covering a continuing action or series of actions and the letter   
 revocation or modification    
ruling is later found to be in error or no longer in accord with the position of the Service, the ap-   
 applied to a continuing    
propriate Associate Chief Counsel ordinarily will limit the retroactive effect of the revocation or   
 action or series of actions    
modification to a date that is not earlier than that on which the letter ruling is revoked or modified.   
     
For example, the retroactive effect of the revocation or modification of a letter ruling covering a   
     
continuing action or series of actions ordinarily would be limited in the following situations when   
     
the letter ruling is in error or no longer in accord with the position of the Service:   
     
     
  (1) A taxpayer received a letter ruling that certain payments are excludable from gross income   
     
for Federal income tax purposes. The taxpayer ordinarily would be protected only for the payment   
     
received after the letter ruling was issued and before the revocation or modification of the letter   
     
ruling.   
     
     
     
  (2) A taxpayer rendered a service or provided a facility that is subject to the excise tax on ser-   
     
vices or facilities and, in relying on a letter ruling received, it did not pass the tax on to the user   
     
of the service or the facility.   
     
     
     
  (3) An employer incurred liability under the Federal Insurance Contributions Act but, in relying   
     
on a letter ruling received, neither collected the employee tax nor paid the employee and employer   
     
taxes under the Federal Insurance Contributions Act. The retroactive effect would be limited for   
     
both the employer and employee tax. The limitation would be conditioned on the employer fur-   
     
nishing wage data, as may be required by § 31.6011(a)-1 of the Treasury Regulations.   
     
     
 Generally not retroactively.09    A letter ruling holding that the sale or lease of a particular article is subject to the manu-   
 revoked or modified if    
facturer's excise tax or the retailer's excise tax may not retroactively revoke or modify an earlier   
 related to sale or lease    
letter ruling holding that the sale or lease of such an article was not taxable if the taxpayer to whom   
 subject to excise tax    
the letter ruling was issued, in relying on the earlier letter ruling, gave up possession or ownership   
     
of the article without passing the tax on to the customer. See  § 1108(b), Revenue Act of 1926.   
     
     
 May be retroactively.10    A taxpayer is not protected against retroactive revocation or modification of a letter ruling   
 revoked or modified when    
involving a transaction completed before the issuance of the letter ruling or involving a continuing   
 transaction is entered into    
action or series of actions occurring before the issuance of the letter ruling, because the taxpayer   
 before the issuance of the    
did not enter into the transaction relying on a letter ruling.   
 letter ruling    
     
     
 Taxpayer may request that.11    Under § 7805(b), the Service may prescribe any extent to which a revocation or modifica-   
 retroactivity be limited    
tion of a letter ruling will be applied without retroactive effect.   
     
     
     
  A taxpayer to whom a letter ruling has been issued may request that the appropriate Deputy   
     
Associate Chief Counsel limit the retroactive effect of any revocation or modification of the letter   
     
ruling.   
     
     
     
  For letter rulings governed by Rev. Proc. 2021-4, this Bulletin, a taxpayer to whom a letter   
     
ruling has been issued by the Commissioner, Tax Exempt and Government Entities, may request   
     
limiting the retroactive effect of any revocation or modification of the letter ruling pursuant to the   
     
procedures set forth in section 29 of Rev. Proc. 2021-4, this Bulletin.   
     
     
 Format of request    
   (1) Request for relief under § 7805(b) must be made in required format.    A request to limit   
     
the retroactive effect of the revocation or modification of a letter ruling must be in the general   
     
form of, and meet the general requirements for, a letter ruling request, as set forth in section 7 of   
     
this revenue procedure. Specifically, the request must also   
     
     
     
  (a) state that it is being made under § 7805(b);   
     
     
     
  (b) state the relief sought;   
     
     
     
  (c) explain the reasons and arguments in support of the relief requested (including a discussion   
     
of section 11.05 of this revenue procedure, the three items listed in section 11.06 of this revenue   
     
procedure, and any other factors as they relate to the taxpayer's particular situation); and   
     
     
  (d) include any documents bearing on the request.   
     
     
     
  A request that the Service limit the retroactive effect of a revocation or modification of a let-   
     
ter ruling may be made in the form of a separate request for a letter ruling when, for example,   
     
a revenue ruling has the effect of modifying or revoking a letter ruling previously issued to the   
     
taxpayer or when the Service notifies the taxpayer of a change in position that will have the effect   
     
of revoking or modifying the letter ruling.   
     
     
     
  When notice is given by the field office, during an examination of the taxpayer's return, or by   
     
Appeals, during consideration of the taxpayer's return before Appeals, a request to limit retroac-   
     
tive effect must be made in the form of a request for technical advice as explained in section 14.02   
     
of Rev. Proc. 2021-2, this Bulletin.   
     
     
     
  When germane to a pending letter ruling request, a request to limit the retroactive effect of a   
     
revocation or modification of a letter ruling may be made as part of the request for the letter ruling,   
     
either initially or at any time before the letter ruling is issued. When a letter ruling that concerns   
     
a continuing transaction is revoked or modified by, for example, a subsequent revenue ruling, a   
     
request to limit retroactive effect must be made before the examination of the return that contains   
     
the transaction that is the subject of the letter ruling request.   
     
     
 Request for conference    
   (2) Taxpayer may request a conference on application of § 7805(b).    A taxpayer who requests   
     
the application of § 7805(b) in a separate letter ruling request has the right to a conference in the   
     
Associate office as explained in sections 10.02, 10.04, and 10.05 of this revenue procedure. If the   
     
request is made initially as part of a pending letter ruling request or is made before the conference   
     
of right is held on the substantive issues, the § 7805(b) issue will be discussed at the taxpayer's   
     
one conference of right as explained in section 10.02 of this revenue procedure. If the request for   
     
the application of § 7805(b) relief is made as part of a pending letter ruling request after a con-   
     
ference has been held on the substantive issue and the Associate office determines that there is   
     
justification for having delayed the request, the taxpayer is entitled to one conference of right con -   
     
cerning the application of § 7805(b), with the conference limited to discussion of this issue only.   
     
     
 SECTION 12.    
  Directors issue determination letters only if the question presented is specifically answered   
 UNDERWHAT    
by a statute, tax treaty, regulation, a conclusion stated in a revenue ruling, or an opinion or court   
 CIRCUMSTANCES DO    
decision that represents the position of the Service.   
 DIRECTORS ISSUE    
     
 DETERMINATION    
     
 LETTERS?    
  Under no circumstances will a Director issue a determination letter unless it is clearly shown   
     
that the request concerns a return that has been filed or is required to be filed and over which the   
     
Director has, or will have, examination jurisdiction.   
     
     
     
  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. 2015-40,   
     
2015-35 I.R.B. 236.   
     
     
 In income and gift tax.01    In income and gift tax matters, Directors issue determination letters in response to taxpay-   
 matters    
ers' written requests on completed transactions that affect returns over which they have examina-   
     
tion 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. A Director may issue a determination letter on the replacement of involuntarily con-   
     
verted property under § 1033, even if the replacement has not yet been made, if the taxpayer has   
     
first filed an income tax return for the  taxable year in which any of the gain was realized from the   
     
converted property.   
     
     
 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 they 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.03    In generation-skipping transfer tax matters, Directors issue determination letters in response   
 transfer tax matters    
to written requests affecting the generation-skipping transfer tax returns over which they have   
     
examination jurisdiction. They do not issue determination letters on matters concerning the appli-   
     
cation of the generation-skipping transfer tax before the distribution or termination takes place.   
     
     
 In employment and excise.04    In employment and excise tax matters, Directors issue determination letters in response to   
 tax matters    
taxpayers' written requests on completed transactions over which they have examination jurisdic-   
     
tion.   
     
     
     
  All determination letter requests regarding employment status (employer/employee relation-   
     
ship) made by taxpayers that are not Federal agencies and instrumentalities or their workers, must   
     
be submitted to the Internal Revenue Service at the address set forth on the current instructions   
     
for Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and    
     
 Income Tax Withholding.   
     
     
     
  If the service recipient (the firm) requests the determination regarding employment status, the   
     
firm will receive any determination letter issued. A copy will also be sent to any workers identified   
     
in the request. If the worker makes the request and the firm has been contacted for information,   
     
both the worker and the firm will receive any issued determination letter. The determination letter   
     
will apply to any individuals engaged by the firm under substantially similar circumstances. See    
     
section 5.10 of this revenue procedure for requests regarding employment status made by Federal   
     
agencies and instrumentalities or their workers.   
     
     
 Requests concerning.05    A request received by a Director on a question concerning an income, estate, or gift tax   
 income, estate, or gift tax    
return already filed generally will be considered in connection with the examination of the return.   
 returns    
If a response is made to the request before the return is examined, it will be considered a tentative   
     
finding in any later examination of that return.   
     
     
 Review of determination.06    Determination letters issued under sections 12.01 through 12.04 of this revenue procedure   
 letters    
are not reviewed by the Associate offices before they are issued. If a taxpayer believes that a   
     
determination letter of this type is in error, the taxpayer may ask the Director to reconsider the   
     
matter or to request technical advice from an Associate office as explained in Rev. Proc. 2021-2,   
     
this Bulletin.   
     
     
     
  The preceding sentence does not apply to SS-8 requests under section 12.04. If a taxpayer   
     
disagrees with a determination of employment status made in response to an SS-8 request, the   
     
taxpayer may request that the SS-8 Program reconsider the determination letter if the taxpayer has   
     
additional information concerning the relationship that was not part of the original submission or   
     
the taxpayer can identify facts that were part of the original submission that the taxpayer thinks   
     
were not fully considered.   
     
 SECTION 13. WHAT    
     
 EFFECT WILL A    
     
 DETERMINATION    
     
 LETTER HAVE?    
     
     
     
 Has same effect as a letter.01    A determination letter issued by a Director has the same effect as a letter ruling issued to a   
 ruling    
taxpayer under section 11 of this revenue procedure.   
     
     
     
  If a field office proposes to reach a conclusion contrary to that expressed in a determination   
     
letter, that office need not refer the matter to the Associate office as is required for a letter ruling   
     
found to be in error. The field office must, however, refer the matter to the Associate office through   
     
the appropriate Director if it desires to have the revocation or modification of the determination   
     
letter limited under § 7805(b), except if the determination letter has been issued by the Commis-   
     
sioner, Tax Exempt and Government Entities. See  Rev. Proc. 2021-4 and Rev. Proc. 2021-5.   
     
     
 Taxpayer may request.02    Under Section 7805(b), the Service may prescribe the extent to which a revocation or modifica-   
 that retroactive effect of    
tion of a determination letter will be applied without retroactive effect. For determination letters   
 revocation or modification    
that are not issued by the Commissioner, Tax Exempt Government Entities, a Director does not   
 be limited    
have authority under § 7805(b) to limit the revocation or modification of the determination letter.   
     
Therefore, if the field office proposes to revoke or modify a determination letter, the taxpayer may   
     
request limitation of the retroactive effect of the revocation or modification by asking the Director   
     
that issued the determination letter to seek technical advice from the Associate office. See  section   
     
14.02 of Rev. Proc. 2021-2, this Bulletin.   
     
     
     
  A taxpayer to whom a determination letter has been issued by the Commissioner, Tax Exempt   
     
and Government Entities, may request limiting the retroactive effect of any revocation or modifi-   
     
cation of the determination letter pursuant to the procedures set forth in section 23 of Rev. Proc.   
     
2021-4, or section 12.04 of 2021-5, this Bulletin.   
     
     
 Format of request    
   (1) Request for relief under § 7805(b) must be made in required format.    A taxpayer's re-   
     
quest to limit the retroactive effect of the revocation or modification of the determination letter   
     
must be in the form of, and meet the general requirements for, a technical advice request. See    
     
section 14.02 of Rev. Proc. 2021-2, this Bulletin. The request must also--   
     
     
     
  (a) state that it is being made under § 7805(b);   
     
     
     
  (b) state the relief sought;   
     
     
     
  (c) explain the reasons and arguments in support of the relief sought (including a discussion   
     
of section 11.05 of this revenue procedure, the three items listed in section 11.06 of this revenue   
     
procedure, and any other factors as they relate to the taxpayer's particular situation); and   
     
     
     
  (d) include any documents bearing on the request.   
     
     
 Request for conference    
   (2) Taxpayer may request a conference on application of § 7805(b).    When technical advice   
     
is requested regarding the application of § 7805(b), the taxpayer has the right to a conference   
     
with the Associate office to the same extent as does any taxpayer who is the subject of a technical   
     
advice request. See  section 14.04 of Rev. Proc. 2021-2, this Bulletin.   
     
 SECTION 14.    
     
 UNDER WHAT    
     
 CIRCUMSTANCES ARE    
     
 MATTERS REFERRED    
     
 BETWEEN A DIRECTOR    
     
 AND AN ASSOCIATE    
     
 OFFICE?    
     
     
 Requests for determination.01    If a Director receives a request for a determination letter but may not issue one under the   
 letters    
provisions of this revenue procedure, the Director will forward the request to the appropriate As-   
     
sociate office for reply. The field  office will notify the taxpayer that the matter has been referred.   
     
     
     
  Directors will also refer to the appropriate Associate office any request for a determination letter   
     
that in their judgment should have the attention of the Associate office. The field office will notify   
     
the taxpayer that the matter has been referred.   
     
     
 No-rule areas.02    If the request involves an issue on which the Service will not issue a letter ruling or deter-   
     
mination letter, the request will not be forwarded to an Associate office. The Director will notify   
     
the taxpayer that the Service will not issue a letter ruling or a determination letter on the issue. See    
     
section 6 of this revenue procedure for a description of no-rule areas.   
     
     
 Requests for letter rulings.03    If an Associate office receives a request for a letter ruling that it may not act upon under   
     
section 6 of this revenue procedure, the Associate office may, in its discretion, forward the request   
     
to the field office that has examination jurisdiction over the taxpayer's return. The taxpayer will be   
     
notified of this action. If the request is on an issue or in an area of the type discussed in section 6 of   
     
this revenue procedure and the Service decides not to issue a letter ruling or a determination letter,   
     
the Associate office will notify the taxpayer and will then forward the request to the appropriate   
     
field office for association with the related return.   
     
     
 Letter ruling request.04    If a request for a letter ruling is mistakenly sent to a Director, the Director will return it to   
 mistakenly sent to a    
the taxpayer so that the taxpayer can send it to an Associate office.   
 Director    
     
     
 SECTION 15. WHAT    
     
 ARE THE USER FEE    
     
 REQUIREMENTS    
     
 FOR REQUESTS FOR    
     
 LETTER RULINGS    
     
 AND DETERMINATION    
     
 LETTERS?    
     
     
 Legislation authorizing user.01   Section 7528 was added to the Internal Revenue Code by section 202 of the Extension of   
 fees    
the Temporary Assistance for Needy Families Block Grant Program, Pub. L. No. 108-89, amend-   
     
ed by section 891(a) of the American Jobs Creation Act of 2004, Pub. L. 108-357, and was made   
     
permanent by section 8244 of the U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and   
     
Iraq Accountability Appropriations Act, 2007, Pub. L. No. 110-28.   
     
     
     
  Section 7528 provides that the Secretary of the Treasury or delegate (the "Secretary") shall   
     
establish a program requiring the payment of user fees for requests to the Service for letter rul-   
     
ings, opinion letters, determination letters, and other similar requests. The fees charged under the   
     
program are to: (1) vary according to categories or subcategories established by the Secretary; (2)   
     
be determined after taking into account the average time for, and difficulty of, complying with re-   
     
quests in each category or subcategory; and (3) be payable in advance. The Secretary is to provide   
     
for exemptions and reduced fees under the program as the Secretary determines to be appropriate,   
     
but the average fee applicable to each category or subcategory must not be less than the amount   
     
specified in § 7528(b)(3).   
     
     
 Requests to which a user fee.02   In general, user fees apply to all requests for--   
 applies    
     
     
  (1) letter rulings (including non-automatic Forms 3115, Application for Change in Accounting    
     
 Method   ), determination letters, and advance pricing agreements;   
     
     
     
  (2) closing agreements described in paragraph (A)(3)(d) of Appendix A of this revenue pro-   
     
cedure and pre-filing agreements described in Rev. Proc. 2016-30, 2016-21 I.R.B. 981 (or its   
     
successor);   
     
     
     
  (3) renewal of advance pricing agreements;   
     
     
     
  (4) reconsideration of letter rulings or determination letters; and   
     
     
     
  (5) supplemental letter rulings, determination letters, etc., to correct mistakes in original letter   
     
rulings, determination letters, etc.   
     
     
     
  Requests to which a user fee applies must be accompanied by the appropriate fee as determined   
     
from the fee schedule provided in Appendix A of this revenue procedure. The fee may be refunded   
     
as provided in section 15.10 of this revenue procedure.   
     
     
 Requests to which a user fee.03   User fees do not apply to--   
 does not apply    
     
     
  (1) elections made pursuant to § 301.9100-2, pertaining to automatic extensions of time ( see    
     
section 5.03 of this revenue procedure);   
     
     
     
  (2) late initial classification elections made pursuant to Rev. Proc. 2009-41, 2009-2 C.B. 439   
     
( see  section 5.03(6) of this revenue procedure);   
     
     
     
  (3) late S corporation and related elections made pursuant to Rev. Proc. 2013-30, 2013-36   
     
I.R.B. 173 ( see  section 5.02 of this revenue procedure);   
     
     
     
  (4) requests for a change in accounting period or method of accounting permitted to be made   
     
by a published automatic change request revenue procedure ( see  section 9.01(1) of this revenue   
     
procedure);   
     
     
     
  (5) requests for harassment campaign letter rulings under Section 6104(d)(4);   
     
     
     
  (6) request for Neighborhood Land Use Rule letter rulings under Section 514(b)(3);   
     
     
     
  (7) information letters; or   
     
     
     
  (8) late elections under § 338 that qualify under the automatic provisions in sections 3, 4, and 5   
     
of Rev. Proc. 2003-33, 2003-1 C.B. 803.   
     
 Exemptions from the user.04   The user fee requirements do not apply to--   
 fee requirements    
     
     
  (1) departments, agencies, or instrumentalities of the United States if they certify that they are   
     
seeking a letter ruling or determination letter on behalf of a program or activity funded by Federal   
     
appropriations. The fact that a user fee is not charged does not have any bearing on whether an   
     
applicant is treated as an agency or instrumentality of the United States for purposes of any pro-   
     
vision of the Code; or   
     
     
     
  (2) requests as to whether a worker is an employee for Federal employment taxes and income   
     
tax withholding purposes (Subtitle C of the Code) submitted on Form SS-8, Determination of    
     
 Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding,    or its   
     
equivalent.   
     
     
 Fee schedule.05   The  schedule of user fees is provided in Appendix A of this revenue procedure. For the user   
     
fee requirements applicable to--   
     
     
     
  (1) requests for advance pricing agreements or renewals of advance pricing agreements, see    
     
section 3.05 of Rev. Proc. 2015-41, 2015-35 I.R.B. 263; or   
     
     
     
  (2) requests for letter rulings, determination letters, etc., under the jurisdiction of the Commis-   
     
sioner, TE/GE (which no longer include changes in method of accounting), see  Rev. Proc. 2021-4   
     
and Rev. Proc. 2021-5, this Bulletin.   
     
     
 Applicable user fee for a.06      
 request involving multiple    
     
 offices, fee categories,    
     
 issues, transactions, or    
   (1) Requests involving several offices.    If a request dealing with only one transaction involves   
 entities    
more than one office within the Service (for example, one issue is under the jurisdiction of the Asso-   
     
ciate Chief Counsel (Passthroughs and Special Industries) and another issue is under the jurisdiction   
     
of the Commissioner, TE/GE), only one fee applies, namely the highest fee that otherwise would   
     
apply to each of the offices involved. See  Rev. Proc. 2021-4 and Rev. Proc. 2021-5, this Bulletin, for   
     
the user fees applicable to issues under the jurisdiction of the Commissioner, TE/GE. However, if an   
     
additional request is submitted after the original ruling is issued, regardless of whether it relates to   
     
the same transaction or facts at issue in the earlier request, a new user fee applies.   
     
     
     
   (2) Requests involving several fee categories.    If a request dealing with only one transaction   
     
involves more than one fee category, only one fee applies: the highest fee that otherwise would   
     
apply to each of the categories involved.   
     
     
     
   (3) Requests involving several issues.    If a request dealing with only one transaction involves   
     
several issues, a request for a change in method of accounting dealing with only one item or   
     
submethod of accounting involves several issues, or a request for a change in accounting period   
     
dealing with only one item involves several issues, the request is treated as one request. Therefore,   
     
only one fee applies, i.e., the fee that applies to the particular category or subcategory involved.   
     
The addition of a new issue relating to the same transaction, item, or submethod will not result in   
     
an additional fee unless the issue places the transaction, item, or submethod in a higher fee cate-   
     
gory. So long as the issues all relate to a single transaction, a request that the Service address one   
     
or more of the issues in a separate ruling will not result in an additional fee.   
     
     
     
   (4) Requests involving several unrelated transactions.    If a request involves several unrelated   
     
transactions, a request for a change in method of accounting involves several unrelated items or   
     
submethods of accounting, or a request for a change in accounting period involves several unre-   
     
lated items, each transaction or item is treated as a separate request. As a result, a separate fee   
     
will apply for each unrelated transaction, item, or submethod. An additional fee will apply if the   
     
request is changed by the addition of an unrelated transaction, item, or submethod not contained in   
     
the initial request. An example of a request involving unrelated transactions is a request involving   
     
relief under § 301.9100-3 and the underlying issue.   
     
     
     
   (5) Requests involving several entities.    Each entity involved in a transaction (for example, a   
     
reorganization) that desires a separate letter ruling in its own name must pay a separate fee regard-   
     
less of whether the transaction or transactions may be viewed as related. But see  section 15.07 of   
     
this revenue procedure (providing a reduced user fee for substantially identical letter rulings or   
     
substantially identical changes in method of accounting).   
     
     
     
   (6) Requests made by married taxpayers who file jointly.    A married couple filing a joint   
     
return may jointly request a single letter ruling and pay a single user fee if the issues arise from   
     
a joint activity or if the spouses would otherwise qualify for substantially identical letter rulings.   
     
 See    section 15.07 of this revenue procedure. If a spouse desires a ruling to be individually issued   
     
to him or her, a separate fee must be paid for each individual request.   
     
     
 Applicable user fee for.07    
 requests for substantially    
     
 identical letter rulings or    
     
 closing agreements, or    
   (1) In general.    The user fees provided in paragraph (A)(5) of Appendix A of this revenue proce-   
 identical changes in method    
dure apply to the situations described in sections 15.07(2) and 15.07(4) of this revenue procedure.   
 of accounting    
To assist in the processing of these user fee requests, all letter ruling requests submitted under this   
     
section 15.07 should--   
     
     
     
  (a)  except for non-automatic Forms 3115, include the following typed or printed language at   
     
the top of the letter ruling request: "REQUEST FOR USER FEE UNDER SECTION 15.07 OF   
     
REV. PROC. 2021-1";   
     
     
     
  (b)  list on the first page of the submission all taxpayers and entities, and separate and distinct   
     
trades or businesses, including QSubs or single-member LLCs, requesting a letter ruling (includ-   
     
ing the taxpayer identification number and the amount of user fee submitted for each taxpayer,   
     
entity, or separate and distinct trade or business); and   
     
     
     
  (c)  make one payment to cover all user fees.   
     
     
     
  If the Service determines that the letter ruling requests do not qualify for the user fee provided   
     
in paragraph (A)(5) of Appendix A of this revenue procedure, the Service will request the proper   
     
fee. See  section 15.09 of this revenue procedure.   
     
     
     
   (2) Substantially identical letter rulings and closing agreements.    The user fee provided in   
     
paragraph (A)(5)(a) of Appendix A of this revenue procedure applies to a taxpayer or taxpayers re-   
     
questing substantially identical letter rulings (including accounting period, method of accounting,   
     
and earnings and profits requests other than those submitted on Form 1128, Application to Adopt,    
     
 Change, or Retain a Tax Year, Form 2553, Election by a Small Business Corporation, Form 3115,   
     
 Application for Change in Accounting Method, and Form 5452, Corporate Report of Nondividend    
     
 Distributions   ) in the following situations:   
     
     
     
  (a) The taxpayers to whom the letter rulings will be issued are multiple entities with a common   
     
member, sponsor, or parent, or multiple members of a common entity or consolidated group; or   
     
     (b) The taxpayers to whom the letter rulings will be issued are parties engaged together in the   
   same transaction affecting all requesting taxpayers.   
        
     To qualify for this reduced user fee, all information and underlying documents must be substan-   
   tially identical and all letter ruling requests must be submitted at the same time in a single sub-   
   mission. In addition, the taxpayer(s) must state that the letter ruling requests and all information   
   and underlying documents are substantially identical, and must specifically identify the extent to   
   which the letter ruling requests, information, and underlying documents are not identical.   
        
     If a taxpayer or taxpayers requesting reduced user fees pursuant to this section 15.07(2) also   
   request a pre-submission conference pursuant to section 10.07, the taxpayer(s) should notify the   
   Associate office at or before the pre-submission conference that the taxpayer(s) intend to request   
   reduced user fees pursuant to this paragraph. At the pre-submission conference, the taxpayer(s)   
   should discuss with the Associate office how the letter ruling requests will satisfy the requirements   
   of this paragraph.   
        
     The reduced fee for substantially identical letter rulings is applicable to taxpayers requesting   
   closing agreements as described in section 2.02 of this revenue procedure, assuming they meet the   
   requirements described above for letter rulings.   
        
      (3) Substantially identical plans under § 25(c)(2)(B).    The user fee provided in paragraph   
   (A)(5)(c) of Appendix A of this revenue procedure shall apply to a taxpayer who submits sub-   
   stantially identical plans for administering the 95-percent requirement of § 143(d)(1) following   
   the submission and approval of an initial plan for administering the requirement. The request for   
   subsequent approvals of substantially identical plans must (1) state that a prior plan was submit-   
   ted and approved and include a copy of the prior plan and approval; (2) state that the subsequent   
   plan is substantially identical to the approved plan; and (3) describe any differences between the   
   approved plan and the subsequent plan.   
        
      (4) Identical changes in method of accounting and related § 301.9100 letter rulings.    A   
   common sponsor of multiple entities, common parent of a consolidated group, or other taxpayer,   
   is eligible for the user  fees provided in paragraphs (A)(5)(b) and (d) of Appendix A of this revenue   
   procedure when requesting an identical change in method of accounting on a single Form 3115,   
    Application for Change in Accounting Method, or an extension of time to file Form 3115 under   
   § 301.9100-3 for the identical change in method of accounting, for two or more of the following   
   in any combination--   
        
     (a) entities of that common sponsor;   
        
     (b) members of that consolidated group;   
        
     (c) separate and distinct trades or businesses (for purposes of § 1.446-1(d)) of that taxpayer or   
   member(s) of that consolidated group. Separate and distinct trades or businesses include QSubs   
   and single-member LLCs;   
        
     (d)  partnerships that are wholly-owned within that consolidated group; or   
        
     (e) controlled foreign corporations (CFCs) and noncontrolled 10-percent owned foreign corpo-   
   rations that do not engage in a trade or business within the United States where (i) all controlling   
   U.S. shareholders of the CFCs and all majority domestic corporate shareholders of the noncon-   
   trolled 10-percent owned foreign corporations, as applicable, are members of that consolidated   
     
group; or (ii) the taxpayer is the sole controlling U.S. shareholder of the CFCs or the sole domestic   
     
corporate shareholder of that noncontrolled 10-percent owned foreign corporation.   
     
     
     
  To qualify as an identical change in method of accounting, the multiple entities with a common   
     
sponsor, the multiple entities wholly owned or controlled by a consolidated group or other tax-   
     
payer, or separate and distinct trades or businesses (that is, the applicants) must request to change   
     
from an identical present method of accounting to an identical proposed method of accounting. All   
     
aspects of the requested change in method of accounting must be identical, including the year of   
     
change, the present and proposed methods, the underlying facts and the authority for the request,   
     
except for the § 481(a) adjustments. If the Associate office determines that the requested changes   
     
in method of accounting are not identical, additional user fees will be required before any letter   
     
ruling is issued.   
     
     
     
  The taxpayer, common sponsor, or common parent must, for each applicant for which the   
     
change in method of accounting is being requested, attach to the Form 3115 a schedule providing   
     
the name, employer identification number (where applicable), and § 481(a) adjustment. If the   
     
request is on behalf of eligible CFCs or noncontrolled 10-percent owned foreign corporations, the   
     
taxpayer or common parent must attach a statement that "[a]ll controlling U.S. shareholders (as   
     
defined in § 1.964-1(c)(5)(i)) of all the CFCs to which the request relates are members of the com-   
     
mon parent's consolidated group," that "[a]ll majority domestic corporate shareholders (as defined   
     
in § 1.964-1(c)(5)(ii)) of all the noncontrolled 10-percent owned foreign corporations to which   
     
the request relates are members of the common parent's consolidated group," that "[t]he taxpayer   
     
filing the request is the sole controlling U.S. shareholder (as defined in § 1.964-1(c)(5)) of the   
     
CFCs to which the request relates," or that "[t]he taxpayer filing the request is the sole domes-   
     
tic corporate shareholder (as defined in § 1.964-1(c)(5)) of the noncontrolled 10-percent owned   
     
foreign corporations to which the request relates," as applicable. If the request is on behalf of   
     
eligible partnerships, the common parent must attach a statement that "[a]ll partnerships to which   
     
the request relates are wholly-owned by members of the common parent's consolidated group."   
     
     
     
  In the case of a § 301.9100 request for an extension of time to file a Form 3115 requesting an   
     
identical change in method of accounting for multiple entities with a common sponsor, multiple   
     
members of a consolidated group and/or multiple separate and distinct trades or businesses of   
     
a taxpayer or member(s) of the consolidated group, or multiple eligible CFCs or noncontrolled   
     
10-percent owned foreign corporations (applicants), the taxpayer, common sponsor, or common   
     
parent must submit the information required in the preceding paragraph in addition to the infor-   
     
mation required by section 5.03 of this revenue procedure.   
     
     
 Method of payment.08   Each request to the Service that is subject to a user fee under this revenue procedure must be   
     
accompanied by full payment. The user fees for all requests must be paid through www.pay.gov,   
     
except for requests for a determination letter from a Director (see paragraph (A)(1) of Appendix   
     
A), which are payable by check and mailed along with the request for determination letter.   
     
     
 Effect of nonpayment.09   If a request is not matched with full payment, the office within the Service that is respon-   
 or payment of incorrect    
sible for issuing the letter ruling, determination letter, advance pricing agreement, closing agree-   
 amount    
ment, or reconsideration of a letter ruling or determination letter generally will exercise discretion   
     
in deciding whether to immediately return the request. If a request is not immediately returned, the   
     
taxpayer will be contacted and given a reasonable amount of time to submit the proper fee. If the   
     
proper fee is not received within a reasonable amount of time, the entire request will then be re-   
     
turned. The Service will usually defer substantive consideration of a request until proper payment   
     
has been received. The return of a request to the taxpayer may adversely affect substantive rights   
     
if the request is not perfected and resubmitted to the Service within 30 calendar days of the date   
     
of the cover letter returning the request.   
     
     
  If a payment is made for more than the correct amount, the request will be accepted and the   
     
amount of the excess payment will be returned to the taxpayer.   
     
     
     
  If a ruling is issued and because of the ruling the taxpayer's gross income is reduced such that   
     
the taxpayer would have qualified for a reduced user fee in Appendix A, paragraph (A)(4), the   
     
amount of user fee paid in excess of the reduced fee will be returned to the taxpayer.   
     
     
 Refunds of user fee.10    In general, user fees will not be refunded. User fees, however, will be refunded in the fol-   
     
lowing situations.   
     
     
     
   (1)    A user fee paid with a request to correct a mistake or omission in a prior issued letter ruling,   
     
determination letter, etc., will be refunded if the Service determines that the Service was respon-   
     
sible for the mistake or omission.   
     
     
     
   (2)    A user fee paid with a request for relief under § 7805(b) in connection with the revocation   
     
in whole or in part, of a previously issued letter ruling, determination letter, etc., will be refunded   
     
if the relief is granted. (The user fee paid for the letter ruling, determination letter, etc., that was   
     
revoked is never refunded.)   
     
     
     
   (3)   A user fee paid with a request for reconsideration of the Service's decision not to rule on   
     
an issue will be refunded if the Service agrees to rule on the issue and the user fee paid with the   
     
initial request was not refunded.   
     
     
     
   (4)    If the requested ruling, determination letter, etc., is not issued for any reason, and the Service   
     
determines that a refund is appropriate after taking into account all the facts and circumstances,   
     
including the amount of the Service's time and resources spent on the request, the user fee will   
     
be refunded.   
     
     
 Request for reconsideration.11   A  taxpayer who believes the user fee charged by the Service for its request for a letter rul-   
 of user fee    
ing, determination letter, advance pricing agreement, or closing agreement is either inapplicable   
     
or incorrect and wishes to receive a refund of all or part of the amount paid ( see  section 15.10 of   
     
this revenue procedure) may request reconsideration and, if desired, the opportunity for an oral   
     
discussion by sending a letter to the Service at the appropriate address given in section 7.04 in   
     
this revenue procedure. Both the incoming envelope and the letter requesting such reconsideration   
     
should be prominently marked "USER FEE RECONSIDERATION REQUEST." No user fee is   
     
required for these requests. The request should be marked for the attention of:   
     
     
  If the matter involves     
   Mark for the attention of:    
  primarily:    
     
     
     
 Associate Chief Counsel    
  Associate Chief Counsel (Corporate)   
 (Corporate) letter ruling    
     
 requests    
     
     
     
 Associate Chief Counsel    
  Deputy Associate Chief Counsel (  )   
 (Employee Benefits,    
  (Complete parenthetical by using the applicable designation "Employee Benefits" or "Exempt   
 Exempt Organizations, and    
  Organizations and Employment Taxes")   
 Employment Taxes)letter    
     
 ruling requests    
     
     
 Associate Chief Counsel    
  Associate Chief Counsel (Financial Institutions and Products)   
 (Financial Institutions and    
     
 Products) letter ruling    
     
 requests    
     
     
     
 Associate Chief Counsel    
  Associate Chief Counsel (Income Tax and Accounting)   
 (Income Tax and    
     
 Accounting) letter ruling    
     
 requests    
     
     
     
 Associate Chief Counsel    
  Associate Chief Counsel (International)   
 (International) letter ruling    
     
 requests    
     
     
     
 Associate Chief Counsel    
  Associate Chief Counsel (Passthroughs and Special Industries)   
 (Passthroughs and Special    
     
 Industries) letter ruling    
     
 requests    
     
     
     
 Associate Chief Counsel    
  Associate Chief Counsel (Procedure and Administration)   
 (Procedure and    
     
 Administration) letter    
     
 ruling requests    
     
     
     
 Determination letter    
  Assistant Deputy Commissioner, Compliance Integration   
 requests submitted pursuant    
     
 to this revenue procedure    
     
 by taxpayers under the    
     
 jurisdiction of LB&I    
     
     
     
 Determination letter    
  The appropriate SB/SE official listed in Appendix F   
 requests submitted    
     
 pursuant to this revenue    
     
 procedure by taxpayers    
     
 under the jurisdiction of    
     
 SB/SE, W&I    
     
     
     
 Determination letter    
  Director, Employee Plans Examinations   
 requests submitted    
  Director, Exempt Organizations Examinations   
 pursuant to this revenue    
  Director, Government Entities   
 procedure by taxpayers    
     
 under the jurisdiction of    
     
 TE/GE    
  ______________________________________   
     
  (Add name of field office handling the request)   
     
     
 SECTION 16. WHAT    
  The electronic submission procedures for ruling requests and non-automatic Forms 3115 es-   
 SIGNIFICANT CHANGES    
tablished temporarily in Rev. Proc. 2020-29 have been permanently incorporated in sections 7,   
 HAVE BEEN MADE TO    
8, and 9. Appendices H and I have been added to provide the MOUs necessary for taxpayers and   
 REV. PROC. 2020-1?    
representatives to communicate with the Service using encrypted email attachments.   
     
     
  Section 7.01(4) has been amended to clarify that a request must state both whether the same   
     
issue is presented in any return and whether any such return is currently or was previously under   
     
examination.   
     
     
     
  Sections 7.04(1), 8.01, 9.05(1), and 9.07 have been updated to reflect that ruling and   
     
change of accounting method requests should now be addressed to and will be initial-   
     
ly controlled by the Technical Services Support Branch of the Legal Processing Di-   
     
vision within Associate Chief Counsel (Procedure & Administration),  CC:PA:LPD:   
     
TSS.   
     
     
     
  Section 9.06 has been updated to permanently allow taxpayers filing automatic Forms 3115   
     
under the provisions of Rev. Proc. 2015-13 to submit the duplicate copy of the Form 3115 by fax.   
     
     
     
  Appendix A (Schedule of User Fees) has been amended with revised user fees reflecting costs   
     
incurred by the Service to administer the ruling program.   
     
     
     
  Additional editorial and clarifying changes have been made throughout.   
     
     
 SECTION 17. WHAT.01    Rev. Proc. 2020-1, 2020-1 I.R.B. 1, as modified by Rev. Proc. 2020-29, 2020-21 I.R.B. 859,   
 IS THE EFFECT OF    
is superseded.   
 THIS REVENUE    
     
 PROCEDURE ON OTHER    
     
 DOCUMENTS?    
     
     
     
 SECTION 18. WHAT IS    
  This revenue procedure is effective for all requests received on or after January 4, 2021. Rev.   
 THE EFFECTIVE DATE    
Proc. 2020-1, as modified by Rev. Proc. 2020-29, governs requests received prior to January 4,   
 OF THIS REVENUE    
2021.   
 PROCEDURE?    
     
     
 SECTION 19.    
  The collections of information contained in this revenue procedure have been reviewed and   
 PAPERWORK    
approved by the Office of Management and Budget in accordance with the Paperwork Reduction   
 REDUCTION ACT    
Act (44 U.S.C. § 3507) under control number 1545-1522.   
     
     
     
  An agency may not conduct or sponsor, and a person is not required to respond to, a collection   
     
of information unless the collection of information displays a valid control number.   
     
     
     
  The collections of information in this revenue procedure are in sections 5.06, 6.03, 7.01, 7.02,   
     
7.03, 7.04, 7.05, 7.07, 7.08, 8.02. 8.05, 8.07, 10.01, 10.06, 10.07, 11.11, 13.02, 15.02, 15.07,   
     
15.08, 15.09, 15.11, paragraph (B)(1) of Appendix A, Appendix C, Appendix D, Appendix E, and   
     
Appendix G (subject matter rate orders; regulatory agency; normalization). This information is   
     
required to evaluate and process the request for a letter ruling or determination letter. In addition,   
     
this information will be used to help the Service delete certain information from the text of the   
     
letter ruling or determination letter before it is made available for public inspection as required by   
     
§ 6110. The collections of information are required to obtain a letter ruling or determination letter.   
     
The likely respondents are businesses or other for-profit institutions and tax-exempt organizations.   
     
     
     
  The estimated total annual reporting and/or recordkeeping burden is 316,020 hours.   
     
     
  The estimated annual burden per respondent/recordkeeper varies from 1 to 200 hours, depend-   
     
ing on individual circumstances, with an estimated average burden of 80 hours. The estimated   
     
number of respondents and/or recordkeepers is 3,956.   
     
     
     
  The estimated annual frequency of responses is on occasion.   
     
     
     
  Books or records relating to a collection of information must be retained as long as their con-   
     
tents may become material in the administration of any internal revenue law. Generally, tax re-   
     
turns and tax return information are confidential, as required by  § 6103.   
     
     
 DRAFTING    
  The principal author of this revenue procedure is Joshua Simmons of the Office of Associate   
 INFORMATION    
Chief Counsel (Procedure and Administration). For further information regarding this revenue   
     
procedure for matters under the jurisdiction of--   
     
     
     
  (1) the Associate Chief Counsel (Corporate), contact T. Ian Russell or Jean R. Broderick at   
     
(202) 317-3181 (not a toll-free call),   
     
     
     
  (2) the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment   
     
Taxes), contact Michael B. Blumenfeld at (202) 317-6000 (not a toll-free call),   
     
     
     
  (3) the Associate Chief Counsel (Financial Institutions and Products), contact K. Scott Brown   
     
at (202) 317-6945 (not a toll-free call),   
     
     
     
  (4) the Associate Chief Counsel (Income Tax and Accounting), contact R. Matthew Kelley at   
     
(202) 317-7002 (not a toll-free call),   
     
     
     
  (5) the Associate Chief Counsel (International), contact Nancy Galib at (202) 317-3800 (not a   
     
toll-free call),   
     
     
     
  (6) the Associate Chief Counsel (Passthroughs and Special Industries), contact Anthony Mc-   
     
Quillen at (202) 317-6850 (not a toll-free call), or   
     
     
     
  (7) the Associate Chief Counsel (Procedure and Administration), contact Jennifer Auchterlonie   
     
at (202) 317-3400 (not a toll-free call).   
     
     
     
  For further information regarding user fees, contact the Technical Services Support Branch at   
     
(202) 317-6828 (not a toll-free call).   
     
     
     
  For further information regarding determination letters:   
     
     
     
  LB&I taxpayers should contact Marie Graham in the Office of the Assistant Deputy Commis-   
     
sioner, Compliance Integration, LB&I, at (212) 436-1415 (not a toll-free call);   
     
     
     
  SB/SE and W&I taxpayers should contact the offices listed in Appendix F of this Revenue   
     
Procedure; and   
     
     
     
  TE/GE taxpayers should also refer to Revenue Procedures 2021-4 and 2021-5, this Bulletin.   
     
       
       
       
   
   
 APPENDIX A      
 SCHEDULE OF USER FEES    
     
NOTE: Payment must be in U.S. dollars and made through www.pay.gov for all requests other than requests for a determination letter   
from a Director (see paragraph (A)(1) of this appendix), which are payable by check and mailed along with the request for determi-   
nation letter. See  section 15.09 of this revenue procedure.   
     
     
     
(A) FEE SCHEDULE    
     
     
     
     
     
     
 CATEGORY    
 USER FEE FOR RE-    
 USER FEE FOR RE-    
     
     
 QUESTS RECEIVED    
 QUESTS RECEIVED AF-    
     
     
 PRIOR TO FEBRUARY    
 TER FEBRUARY 3, 2021    
       
     
     
 4, 2021    
     
     
 (1) User fee for a request for a determination letter from a Director.      
$275   
$275   
The user fee for each determination letter request governed by Rev. Proc.   
     
     
2021-1, this revenue procedure.   
     
     
     
 (2) User fee for a request for an advance pricing agreement or a renew-    
 See    section 3.05 of Rev.   
 See    section 3.05 of Rev.   
 al of an advance pricing agreement.    
Proc. 2015-41, 2015-35   
Proc. 2015-41, 2015-35   
     
     
I.R.B. 263.   
I.R.B. 263.   
 (3) User fee for a request for a letter ruling or closing agreement.    Except   
     
     
for the user fees for advance pricing agreements and renewals, the reduced   
     
     
fees provided in paragraph (A)(4) of this appendix, the user fees provided in   
     
     
paragraph (A)(5) of this appendix, and the exemptions provided in section   
     
     
15.04 of this revenue procedure, the user fee for each request for a letter   
     
     
ruling or closing agreement under the jurisdiction of the Associate Chief   
     
     
Counsel (Corporate), the Associate Chief Counsel (Employee Benefits, Ex-   
     
     
empt Organizations, and Employment Taxes), the Associate Chief Counsel   
     
     
(Financial Institutions and Products), the Associate Chief Counsel (Income   
     
     
Tax and Accounting), the Associate Chief Counsel (International), the Asso-   
     
     
ciate Chief Counsel (Passthroughs and Special Industries), or the Associate   
     
     
Chief Counsel (Procedure and Administration) is as follows:   
     
     
     
  (a)   
Accounting periods   
     
     
     
     
(i)  Form 1128, Application to Adopt, Change, or Retain a Tax    
$6,200   
$5,000   
     
   Year, (except as provided in paragraph (A)(4)(a) of this ap-   
     
     
     
  pendix)   
     
     
     
     
(ii)  Requests made on Part II of Form 2553, Election by a Small    
$6,200   
$5,000   
     
   Business Corporation, to use a fiscal year based on a busi-   
     
     
     
  ness purpose (except as provided in paragraph (A)(4)(a) of   
     
     
     
  this appendix)   
     
     
     
     
(iii)  Letter ruling requests for extensions of time to file Form   
$6,500   
$5,300   
     
  1128, Application to Adopt, Change, or Retain a Tax Year,   
     
     
     
  Form 8716, Election To Have a Tax Year Other Than a Re-    
     
     
     
   quired Tax Year, or Part II of Form 2553 under § 301.9100-3   
     
     
     
  (except as provided in paragraph (A)(4)(a) of this appendix)   
     
     
     
  (b)   
Changes in Methods of Accounting   
     
     
     
     
(i)  Non-automatic Form 3115, Application for Change in Ac-    
$10,800   
$11,500   
     
   counting Method    (except as provided in paragraph (A)(4)(a)   
     
     
     
  or (b), or (5)(b) of this appendix)   
     
     
     
     
(ii)  Letter ruling requests for extensions of time to file Form   
     
     
     
  3115, Application for Change in Accounting Method, under   
$11,800   
$12,500   
     
  § 301.9100-3 (except as provided in paragraph (A)(4)(a) or   
     
     
     
  (b), or (5)(d) of this appendix)   
     
     
     
No user fee is required if the change in accounting period or method of ac-   
     
     
counting is permitted to be made pursuant to a published automatic change   
     
     
request procedure. See  section 9.22 and Appendix G of this revenue proce-   
     
     
dure, for the list of automatic change request procedures published and/or   
     
     
in effect as of December 31, 2020.   
     
     
     
   
 CATEGORY    
 USER FEE FOR RE-    
 USER FEE FOR RE-    
     
     
 QUESTS RECEIVED    
 QUESTS RECEIVED AF-    
     
     
 PRIOR TO FEBRUARY    
 TER FEBRUARY 3, 2021    
     
     
       
 4, 2021    
     
     
     
  (c)   
(i)  Letter ruling request for relief under § 301.9100-3 (except   
$10,900   
$12,600   
     
    as provided in paragraph (A)(4)(a) or (b), or (5)(a) of this   
     
     
     
  appendix)   
     
     
     
     
(ii)  All other letter ruling requests (including accounting period   
$30,000   
$38,000   
     
  and method of accounting requests other than those proper-   
     
     
     
    ly submitted on Form 1128, Application to Adopt, Change,    
     
     
     
   or Retain a Tax Year, Part II of Form 2553, Election by a    
     
     
     
   Small Business Corporation, or Form 3115,  Application for    
     
     
     
   Change in Accounting Method ) (except as provided in para-   
     
     
     
  graph (A)(4)(a) or (b), or (5)(a) of this appendix)   
     
     
     
  (d)   
Requests for closing agreements on a proposed transaction or on a   
$30,000   
$38,000   
     
completed transaction before a return for the transaction has been   
     
     
     
  in which a letter ruling on that transaction is not requested   
     
     
     
or issued (except as provided in paragraph (A)(4)(a) or (b), and in   
     
     
     
paragraph (A)(5), of this appendix)   
     
     
     
  (e)   
A request for a Foreign Insurance Excise Tax Waiver Agreement   
     
$8,000   
$8,000   
NOTE: A taxpayer who receives relief under § 301.9100-3 (for example,   
     
     
an extension of time to file Form 3115, Application for Change in Account-    
     
     
 ing Method   ) will be charged a separate user fee for the letter ruling request   
     
     
on the underlying issue (for example, the accounting period or method of   
     
     
accounting application).   
     
     
     
 (4) Reduced user fee for a request for a letter ruling, method or period    
     
     
 change, or closing agreement. A reduced user fee for a request involving   
     
     
a personal, exempt organization, governmental entity, or business tax issue   
     
     
is provided in the following situations if the person provides the certifica-   
     
     
tion described in paragraph (B)(1) of this appendix:   
     
     
     
  (a)   
Request involves a tax issue from a person with gross income   
$2,800   
$3,000   
     
(as determined under paragraphs (B)(2), (3), (4), and (5) of this   
     
     
     
appendix) of less than $250,000   
     
     
     
  (b)   
Request involves a tax issue from a person with gross income   
$7,600   
$8,500   
     
(as determined under paragraphs (B)(2), (3), (4), and (5) of this   
     
     
     
appendix) of less than $1 million and $250,000 or more.   
     
     
     
 (5) User fee for substantially identical letter ruling requests or closing    
     
     
 agreements, identical changes in method of accounting, or plans from    
     
     
 issuing authorities under § 25(c)(2)(B).    If the requirements of section   
     
     
15.07 of this revenue procedure are satisfied, the user fee for the following   
     
     
situations is as follows:   
     
     
     
  (a)   
Substantially identical letter rulings and closing agreements re-   
$3,000   
$3,800   
     
quested (other than changes in methods of accounting requested   
     
     
     
on Form 3115) Requests for substantially identical letter rulings   
     
     
     
or closing agreements for multiple entities with a common mem-   
     
     
     
ber, sponsor, or parent, or for multiple members of a common   
     
     
     
entity or consolidated group, or for parties engaged together in   
     
     
     
the same transaction affecting all requesting taxpayers, for each   
     
     
     
additional letter ruling request after the $30,000 fee or reduced   
     
     
     
fee, as applicable, has been paid for the first letter ruling request.   
     
     
     
These requests may include, but are not limited to, requests for   
     
     
     
substantially identical letter rulings for two or more identical   
     
     
     
trusts, multiple beneficiaries of a trust, a trust divided into identi-   
     
     
     
cal subtrusts, spouses making split gifts, or series funds within a   
     
     
     
single trust or series organization.   
     
     
     
     
 CATEGORY    
 USER FEE FOR RE-    
 USER FEE FOR RE-    
     
 QUESTS RECEIVED    
 QUESTS RECEIVED AF-    
     
 PRIOR TO FEBRUARY    
 TER FEBRUARY 3, 2021    
       
     
 4, 2021    
     
     
     
     
NOTE: Each entity or member that is entitled to the user fee under para-   
     
     
graph (A)(5)(a) of this appendix that receives relief under § 301.9100-3   
     
     
(for example, an extension of time to file an election) will be charged a   
     
     
separate user fee for the letter ruling request on the underlying issue.   
     
     
NOTE: The fee charged for the first letter ruling is the highest fee applica-   
     
     
ble to any of the entities.   
     
     
     
NOTE: Where the requests for the letter rulings are submitted by a private   
     
     
foundation described in § 509 and one or more disqualified persons de-   
     
     
scribed in § 4946, the fee charged for the first letter ruling to a disqualified   
     
     
person is the highest fee applicable to any of the taxpayers.   
     
     
     
  (b)   
Identical change in method of accounting requested on a single   
$230   
$245   
     
Form 3115, Application for Change in Accounting Method, as   
     
     
     
provided in section 15.07(4). Fee for each additional applicant   
     
     
     
seeking the identical change in method of accounting on the same   
     
     
     
Form 3115 after the $10,800 fee or reduced fee, as applicable, has   
     
     
     
been paid for the first applicant.   
     
     
     
  (c)   
Substantially identical plans under § 25(c)(2)(B)   
$1,500   
$1,500   
     
Situations where an issuing authority under § 25 submits sub-   
     
     
     
stantially identical plans for administering the 95-percent require-   
     
     
     
ment of § 143(d)(1) following the submission of an initial plan   
     
     
     
that was approved.   
     
     
     
     
     
     
NOTE: The fee charged for the first letter ruling is the highest fee applica-   
     
     
ble to any of the entities.   
     
     
     
  (d)     
Extension of time requested to file Form 3115, Application for    
$230   
$245   
     
 Change in Accounting Method, for an identical change in method   
     
     
     
of accounting as provided in section 15.07(4). Fee for each addi-   
     
     
     
tional or each additional applicant seeking the identical extension   
     
     
     
of time under § 301.9100-3 to file a single Form 3115 for the   
     
     
     
identical change in method of accounting after the $11,800 fee or   
     
     
     
     
reduced fee, as applicable, has been paid for the first  applicant.   
     
     
     
NOTE: When an extension of time to file Form 3115, Application for    
     
     
 Change in Accounting Method, is granted under § 301.9100-3 for multiple   
     
     
applicants, a separate user fee will be charged for the change in method of   
     
     
accounting application, Form 3115.   
     
     
     
 (6) User fee for information letter requests.    
       
$0   
$0   
 (7) User fee for pre-filing agreements.    
     
$181,500   
$181,500   
 (8) Tax treaty limitation of benefits.    See  Rev. Proc. 2015-40, 2015-35   
$37,000   
$37,000   
I.R.B. 236 for procedures for requesting competent authority assistance   
     
     
under tax treaties.   
     
     
     
 (9) Statement of Value.    See    Rev. Proc. 96-15 for procedures for request-   
     
     
ing a statement of value.   
     
     
     
  (A) User fee for a case with 1-3 items   
     
$7,500   
$7,500   
  (B) Cost per each additional item beyond 3   
$400   
$400   
     
     
(B) PROCEDURAL MATTERS 
   
(1) Required certification.  A person seeking a reduced user fee under paragraph (A)(4) of this Appendix must provide the following certification in order to obtain the reduced user fee:
   
(a) If a person is seeking a reduced user fee under paragraph (A)(4)(a) of this appendix, the person must certify in the request that his, her, or its gross income, as defined under paragraphs (B)(2), (3), (4), and (5) of this appendix, as applicable, is less than $250,000 as reported on their last Federal income tax return (as amended) filed for a full (12 months) taxable year ending before the date the request is filed.
   
(b) If a person is seeking a reduced user fee under paragraph (A)(4)(b) of this appendix, the person must certify in the request that his, her, or its gross income, as defined under paragraphs (B)(2), (3), (4), and (5) of this appendix, as applicable, is less than $1 million and more than $250,000 as reported on their last Federal income tax return (as amended) filed for a full (12 months) taxable year ending before the date the request is filed.
   
The certification must be attached as part of the ruling request.
   
(2) Gross income for a request involving a personal tax issue.  For purposes of the reduced user fees provided in paragraphs (A)(4)(a) and (b) of this Appendix for--
   
(a)  U.S. citizens and resident alien individuals, domestic trusts, and domestic estates, "gross income" is equal to "total income" as reported on their last Federal income tax return (as amended) filed for a full (12-month) taxable year ending before the date the request is filed, plus any interest income not subject to tax under § 103 (interest on state and local bonds) for that period. "Total income" is a line item on Federal tax returns. For example, if the 2019 Form 1040, U.S. Individual Income Tax Return, is the most recent 12-month taxable year return filed by a U.S. citizen, "total income" on the Form 1040 is the amount entered on line 7b.
   
In the case of a request for a letter ruling or closing agreement from a domestic estate or trust that, at the time the request is filed, has not filed a Federal income tax return for a full taxable year, the reduced user fee in paragraph (A)(4)(a) of this Appendix will apply if   the    decedent's    or    (in    the    case    of    an    individual    grantor)    the    grantor's    total    income    as    reported    on    the    last    Federal    income    tax    return    filed for a full taxable year ending before the date of death or the date of the transfer, taking into account any additions required to be made to total income described in paragraph (B)(2)(a), is less than $250,000 (or less than $1,000,000 for the paragraph (A)(4)(b) fee to apply). In this case, the executor or administrator of the decedent's estate or the grantor must provide the certification required under paragraph (B)(1) of this appendix.   
     
 (b) Nonresident alien individuals, foreign trusts, and foreign estates,    "gross income" is equal to "total effectively connected income" as reported on their last Federal income tax return (as amended) filed for a full (12 months) taxable year ending before the date the request is filed, plus any income for the period from United States or foreign sources that is not taxable by the United States, whether by reason of § 103, an income tax treaty, § 871(h) (regarding portfolio interest), or otherwise, plus the total amount of any fixed or determinable annual or periodical income from United States sources, the United States tax liability for which is satisfied by withholding    at    the    source.    "Total    effectively    connected    income"    is    a    line    item    on    Federal    tax    returns.    For    example,    if    the    2019    Form    1040-NR, U.S. Nonresident Alien Income Tax Return, is the most recent 12-month taxable year return filed by a nonresident alien individual, "total effectively connected income" on the Form 1040-NR is the amount entered on line 23.   
     
In the case of a request for a letter ruling or closing agreement from a foreign estate or trust that, at the time the request is filed, has not filed a Federal income tax return for a full taxable year, the reduced user fee in paragraph (A)(4)(a) of this Appendix will apply if the    decedent's    or    (in    the    case    of    an    individual    grantor)    the    grantor's    total    income    or    total    effectively    connected    income,    as    relevant,    as reported on the last Federal income tax return filed for a full taxable year ending before the date of death or the date of the transfer, taking    into    account    any    additions    required    to    be    made    to    total    income    or    total    effectively    connected    income    described    respectively    in    paragraph (B)(2)(a) of this Appendix or in this paragraph (B)(2)(b), is less than $250,000 (or less than $1,000,000 for the paragraph (A)(4)(b) fee to apply). In this case, the executor or administrator of the decedent's estate or the grantor must provide the certification required under paragraph (B)(1) of this Appendix.   
     
 (3) Gross income for a request involving a business-related tax issue. For purposes of the reduced user fees provided in paragraphs (A)(4)(a) and (b) of this Appendix of--   
     
 (a)    U.S. citizens and resident alien individuals, domestic trusts, and domestic estates, "gross income" is equal to gross income as defined under paragraph (B)(2)(a) of this Appendix, plus "cost of goods sold" as reported on the same Federal income tax return.   
     
 (b)    Nonresident alien individuals, foreign trusts, and foreign estates,  "gross income" is equal to gross income as defined under paragraph (B)(2)(b) of this Appendix, plus "cost of goods sold" as reported on the same Federal income tax return.   
     
 (c)    Partnerships with a Form 1065 filing requirement and corporations (foreign and domestic),  "gross income" is equal to "total income" as reported on their last Federal tax return (as amended) filed for a full (12 months) taxable year ending before the date the request is filed, plus "cost of goods sold" as reported on the same Federal tax return, plus any interest income not subject to tax under § 103 (interest on state and local bonds) for that period. Partnerships with a Form 1065 filing requirement should also include "gross rents" reported on Form 8825 at line 2, as well as the income amounts reported on Schedule K Form 1065 at lines 3a, 5, 6a, 7, 8, 9a, 10, and 11 from the same Federal tax return described in the preceding sentence to calculate "gross income" for the purpose of applying the reduced user fee in paragraph (A)(4) of this Appendix. S Corporations with a Form 1120S filing requirement should also    include    "gross    rents"    reported    on    Form    8825    at    line    2,    as    well    as    the    income    amounts    reported    on    Schedule    K    Form    1120S    at    lines 3a, 4, 5a, 6, 7, 8a, 9, and 10 from the same Federal tax return described in the first sentence of this paragraph to calculate "gross income" for the purpose of applying the reduced user fee in paragraph (A)(4) of this Appendix. If a partnership or S Corporation is not required to file or a C corporation is not subject to tax, "total income" and "cost of goods sold" are the amounts that the partnership or corporation would have reported on the Federal tax return if the partnership or S Corporation had been required to file or the C corporation had been subject to tax.   
     
"Cost of goods sold" and "total income" are line items on Federal tax returns. For example, if the 2019 Form 1065, U.S. Return of Partnership Income, is the most recent 12-month taxable year return filed by a partnership, "cost of goods sold" and "total income" on the Form 1065 are the amounts entered on lines 2 and 8, respectively; if the 2019 Form 1120, U.S. Corporation Income Tax Return, is the most recent 12-month taxable year return filed by a domestic corporation, "cost of goods sold" and "total income" on the Form 1120    are    the    amounts    entered    on    lines    2    and    11,    respectively;    and    if    the    2019    Form    1120S,     U.S. Income Tax Return for an S Corporation, is the most recent 12-month taxable year return filed by an S corporation, "cost of goods sold" and "total income" on the Form 1120S are the amounts entered on lines 2 and 6, respectively.   
     
If, at the time the request is filed, a partnership or S corporation required to file or a C corporation subject to tax has not filed a Federal    tax    return    for    a    full    taxable    year,    the    reduced    user    fee    in    paragraph    (A)(4)(a)    or    (b)    of    this    Appendix    will    apply    if,    in    the    aggregate, the partners' or the shareholders' gross income (as defined in paragraph (B)(3)(a), (b), or (c), of this Appendix, as applicable) is less than $250,000 for purposes of paragraph (A)(4)(a) or $1 million for purposes of paragraph (A)(4)(b) for the last full (12 months) taxable year ending before the date the request is filed. In this case, the partners or the shareholders must provide the certification required under paragraph (B)(1) of this Appendix.   
     
 (4) Gross income for a request involving an exempt organization or governmental entity. For purposes of the reduced user fees provided in paragraphs (A)(4)(a) and (b) of this Appendix of--   
     
 (a) Organizations exempt from income tax under "Subchapter F-Exempt Organizations" of the Code,    "gross income" is equal to the amount of gross receipts for the last full (12 months) taxable year ending before the date the request for a letter ruling or closing agreement is filed.   
     
 (b) State, local, and Indian tribal government entities,    "gross income" is equal to the annual operating revenue of the government requesting the ruling for its last fiscal year ending before the date of the ruling request. The annual operating revenue is to be determined at the government level and not at the level of the government entity or agency making the request.   
     
 (5) Special rules for determining gross income.    For purposes of paragraphs (B)(2), (3) and (4) of this Appendix, the following rules apply for determining gross income.   
     
 (a)    Gross income of individuals, trusts, and estates.    
     
(1) In the case of a request from a married individual, the gross incomes (as defined in paragraph (B)(2) or (3) of this Appendix, as applicable) of the applicant and the applicant's spouse must be combined. This rule does not apply to an individual: (i) who is legally separated from his or her spouse and (ii) who did not file a joint income tax return; and   
     
(2) If there are two or more applicants filing the request, the gross incomes (as defined in paragraph (B)(2) or (3) of this Appendix, as applicable) of the applicants must be combined.   
     
 (b) Gross income of domestic partnerships and corporations.      
     
(1) In the case of a request from a domestic C corporation, the gross income (as defined in paragraph (B)(3) of this Appendix) of (i) all members of the applicant's controlled group (as defined in § 1563(a)), and (ii) any taxpayer who is involved in the transaction on which the letter ruling or closing agreement is requested, must be combined; and   
     
(2) In the case of a request from a domestic partnership, the gross income (as defined in paragraph (B)(3) of this Appendix) of (i) the    partnership,    and    (ii)    any    partner    who    owns,    directly    or    indirectly,    50    percent    or    more    of    the    capital    interest    or    profits    interest    in    the partnership, must be combined.   
     
(3) In the case of a request from an S corporation, the gross income (as defined in paragraph (B)(3) of this Appendix) of (i) the S corporation, and (ii) any shareholder who owns 50 percent or more of the S corporation, must be combined.   
     
 (c)    Gross income of exempt organizations.  If there are two or more organizations exempt from income tax under Subchapter F filing the request, the gross receipts (as defined in paragraph (B)(4)(a) of this Appendix) of the applicants must be combined.   
     
 (6) When gross income depends on a favorable ruling.    If a taxpayer's qualification for a reduced user fee under paragraphs (A)(4)(a) and (b) of this Appendix depends on the receipt of a favorable ruling, the taxpayer must pay the higher fee with the request and cannot    assume    that    the    Service    will    rule    favorably.    If    a    favorable    ruling    is    issued,    and    as    a    result    of    the    ruling    the    taxpayer's    gross    income is reduced such that the taxpayer would qualify for a reduced user fee, the amount that the taxpayer paid in excess of the reduced user fee will be returned to the taxpayer. See  section 15.09.   
     
 APPENDIX B    
 SAMPLE FORMAT FOR A LETTER RULING REQUEST      
     
 INSTRUCTIONS      
     
To assist you in preparing a letter ruling request, the Service is providing this sample format. You are not required to use this sample format. If your request is not identical or similar to the sample format, the different format will not affect consideration of your request.   
     
( Insert the date of request )   
     
Internal Revenue Service   
     
 Insert either: Associate Chief Counsel (insert one of the following: Corporate; Financial Institutions and Products; Income Tax and Accounting; International; Passthroughs and Special Industries; or Procedure and Administration) or Deputy Associate Chief Counsel    (insert    either    Employee    Benefits    or    Exempt    Organizations    and    Employment    Taxes)   
     
Attn: CC:PA:LPD:TSS   
P.O. Box 7604   
Ben Franklin Station   
Washington, DC 20044   
     
Dear Sir or Madam:   
     
( Insert the name of the taxpayer ) requests a ruling on the proper treatment of ( insert the subject matter of the letter ruling request ) under section ( insert the number ) of the Internal Revenue Code.   
     
[If the taxpayer is requesting expedited handling, a statement to that effect must be attached to, or contained in, the letter ruling request.    The    statement    must    explain    the    need    for    expedited    handling.     See    section 7.02(4) of Rev. Proc. 2021-1, this revenue procedure. Hereafter, all references are to this revenue procedure unless otherwise noted.]   
     
 A. STATEMENT OF FACTS      
     
1.  Taxpayer Information   
[Provide the statements required by sections 7.01(1)(a) and (b).]   
     
2.  Description    of    Taxpayer's    Business    Operations   
[Provide the statement required by section 7.01(1)(c).]   
     
3.  Facts Relating to Transaction   
[The ruling request must contain a complete statement of the facts relating to the transaction that is the subject of the letter ruling request. This statement must include a detailed description of the transaction, including material facts in any accompanying documents, and the business reasons for the transaction. See  sections 7.01(1)(d), 7.01(1)(e), and 7.01(2).]   
     
 B. RULING REQUESTED      
     
[The ruling request should contain a concise statement of the ruling requested by the taxpayer. The Service prefers that the language of the requested ruling be exactly the same as the language the taxpayer wishes to receive.]   
     
 C. STATEMENT OF LAW      
     
[The ruling request must contain a statement of the law in support of the taxpayer's views or conclusion and identify any pending legislation    that    may    affect    the    proposed    transaction.    The    taxpayer    also    is    strongly    encouraged    to    identify    and    discuss    any    authorities    believed to be contrary to the position advanced in the ruling request. See  sections 7.01(6), 7.01(10), 7.01(10), and 7.01(11).]   
     
 D. ANALYSIS      
     
[The ruling request must contain a discussion of the facts and an analysis of the law. The taxpayer also is strongly encouraged to identify and discuss any authorities believed to be contrary to the position advanced in the ruling request. See  sections 7.01(3), 7.01(6), 7.01(9), 7.01(10), and 7.01(11).]   
     
 E. CONCLUSION      
     
[The ruling request should contain a statement of the taxpayer's conclusion on the ruling requested.]   
     
 F. PROCEDURAL MATTERS      
     
1.  Revenue Procedure 2021-1 Statements   
     
a.  [Provide    the    statement    required    by    section    7.01(4)    regarding    whether    any    return    of    the    taxpayer,    a    related    party    within    the    meaning of § 267 or § 707(b)(1), or a member of an affiliated group of which the taxpayer is also a member within the meaning of § 1504, or any predecessor would be affected by the requested letter ruling or determination letter, and whether any such return is currently under examination, before Appeals, or before a Federal court, or was previously under examination, before Appeals, or before a Federal court.]   
     
b.  [Provide the statement required by section 7.01(5)(a) regarding whether the Service previously ruled on the same or similar issue    for    the    taxpayer,    a    related    party,    or    a    predecessor.    Please    further    note    that    if    a    reduced    user    fee    is    being    submitted,    a    certification of eligibility for the reduced fee must be included with the ruling request.]   
     
c.  [Provide    the    statement    required    by    section    7.01(5)(b)    regarding    whether    the    taxpayer,    a    related    party,    a    predecessor,    or    any    representatives previously submitted a request (including an application for change in method of accounting) involving the same or similar issue but withdrew the request before a letter ruling or determination letter was issued.]   
     
d.  [Provide    the    statement    required    by    section    7.01(5)(c)    regarding    whether    the    taxpayer,    a    related    party,    or    a    predecessor    previously submitted a request (including an application for change in method of accounting) involving the same or a similar issue that is currently pending with the Service.]   
     
e.  [Provide    the    statement    required    by    section    7.01(5)(d)    regarding    whether,    at    the    same    time    as    this    request,    the    taxpayer    or    a    related party is presently submitting another request (including an application for change in method of accounting) involving the same or similar issue to the Service.]   
     
f.  [Provide the statement required by section 7.01(5)(e) regarding whether the taxpayer or a related party had, or has scheduled, a pre-submission conference involving the same or a similar issue.]   
     
g.  [If    the    letter    ruling    request    involves    the    interpretation    of    a    substantive    provision    of    an    income    or    estate    tax    treaty,    provide    the    statement required by section 7.01(6) regarding whether the tax authority of the treaty jurisdiction has issued a ruling on the same    or    similar    issue    for    the    taxpayer,    a    related    party,    or    a    predecessor;    whether    the    same    or    similar    issue    is    being    examined,    or has been settled, by the tax authority of the treaty jurisdiction or is otherwise the subject of a closing agreement in that jurisdiction; and whether the same or similar issue is being considered by the competent authority of the treaty jurisdiction.]   
     
h.  [If the letter ruling request involves a transaction between a taxpayer and a related party and either the taxpayer or the related party is located in a foreign country, provide the statement required by section 7.01(7) regarding whether this letter ruling potentially relates to any one of these categories (include all that apply): Preferential Regime; Transfer Pricing; Downward Adjustment; Treaty Permanent Establishment; Related Party Conduit.]   
     
i. [Provide the statement required by section 7.01(9) regarding whether the law in connection with the letter ruling request is uncertain and whether the issue is adequately addressed by relevant authorities.]   
     
j.  [If    the    taxpayer    determines    that    there    are    no    contrary    authorities,    a    statement    in    the    request    to    this    effect    should    be    included.     See    section 7.01(10).]   
     
k.  [If    the    taxpayer    wants    to    have    a    conference    on    the    issues    involved    in    the    letter    ruling    request,    the    ruling    request    should    contain a statement to that effect. See  section 7.02(6).]   
     
l.  [If    the    taxpayer    is    requesting    a    copy    of    any    document    related    to    the    letter    ruling    request    to    be    sent    by    fax,    electronic    facsimile, or encrypted email attachment, the ruling request should contain a statement to that effect. See  section 7.02(5).]   
     
m.  [If    the    taxpayer    is    requesting    separate    letter    rulings    on    multiple    issues,    the    letter    ruling    request    should    contain    a    statement    to    that effect. See  section 7.02(1).]   
     
n.  [If the taxpayer is seeking to obtain the user fee provided in paragraph (A)(5)(a) of Appendix A for substantially identical letter rulings, the letter ruling request must contain the statements required by section 15.07.]   
     
2.  Administrative   
     
a.  [The    ruling    request    should    state:    "The    deletion    statement    and    checklist    required    by    Rev.    Proc.    2021-1    are    enclosed."     See    sections 7.01(12) and 7.01(18).]   
     
b.  [The ruling request should state: "The required user fee of $ ( Insert the amount of the fee ) has been paid through www.pay.gov See  section 15.09 and Appendix A.]   
     
c.  [If    the    taxpayer's    authorized    representative    is    to    sign    the    letter    ruling    request    or    is    to    appear    before    the    Service    in    connection    with    the request, the ruling request should state: "A Power of Attorney is enclosed." See  sections 7.01(14), 7.01(15), and 7.02(2).]   
     
Sincerely yours,   
     
( Insert the name of the taxpayer or the taxpayer's authorized representative )   
     
By:   
Signature  Date   
Typed or printed name of   
person signing request   
     
 DECLARATION: [ See  section 7.01(16).]   
     
Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete.   
     
( Insert the name of the taxpayer )   
     
By:   
     
 _____________      
Signature    Title  Date   
     
( must be signed by taxpayer, not by taxpayer's representative, see section 7.01(16)(b) of this revenue procedure )   
     
Typed or printed name of   
person signing declaration   
     
[If the taxpayer is a corporation that is a member of an affiliated group filing consolidated returns, the above declaration must also be signed and dated by an officer of the common parent of the group. See  section 7.01(16).]   
     
     
 APPENDIX C      
     
 CHECKLISTIS    
 YOUR LETTER RULING REQUEST COMPLETE?      
     
 INSTRUCTIONS      
     
The Service will be able to respond more quickly to your letter ruling request if it is carefully prepared and complete. Use this checklist to ensure that your request is in order. Complete the four items of information requested before the checklist. Answer each question    by    circling    "Yes,"    "No,"    or    "N/A."    When    a    question    contains    a    place    for    a    page    number,    insert    the    page    number    (or    numbers)    of the request that gives the information called for by a "Yes" answer to a question. Sign and date the checklist (as taxpayer or authorized representative) and place it on top of your request.    
     
If you are an authorized representative submitting a request for a taxpayer, you must include a completed checklist with the request or the request will either be returned to you or substantive consideration of it will be deferred until a completed checklist is submitted. If you are a taxpayer preparing your own request without professional assistance, an incomplete checklist will not cause the return of your request or defer substantive consideration of your request.     You    should    still    complete    as    much    of    the    checklist    as    possible and submit it with your request.   
     
 TAXPAYER'S NAME      
     
 TAXPAYER'S I.D. NO.      
     
 ATTORNEY/P.O.A.      
     
 PRIMARY CODE SECTION      
     
 CIRCLE ONE      
 ITEM      
     
Yes  No   
1. Does your request involve an issue under the jurisdiction of the Associate Chief Counsel (Corporate), the Associ-   
     
ate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), the Associate Chief Coun-   
     
sel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate   
     
Chief Counsel (International), the Associate Chief Counsel (Passthroughs and Special Industries), or the Associate   
     
Chief Counsel (Procedure and Administration)? See  section 3 of Rev. Proc. 2021-1, this revenue procedure. For   
     
issues under the jurisdiction of other offices, see  section 4 of this revenue procedure. (Hereafter, all references are   
     
to this revenue procedure unless otherwise noted.)   
     
Yes  No   
2. Have you read Rev. Proc. 2021-1, Rev. Proc. 2021-3, and Rev. Proc. 2021-7, this Bulletin, to see if part or all of   
     
the request involves a matter on which letter rulings are not issued or are ordinarily not issued?   
     
Yes  No  N/A   
3. If your request involves a matter on which letter rulings are not ordinarily issued, have you given compelling   
     
reasons to justify the issuance of a letter ruling? Before preparing your request, you may want to call the branch   
     
in the Office of Associate Chief Counsel (Corporate), the Office of Associate Chief Counsel (Employee Benefits,   
     
Exempt Organizations, and Employment Taxes), the Office of Associate Chief Counsel (Financial Institutions   
     
and Products), the Office of Associate Chief Counsel (Income Tax and Accounting), the Office of Associate Chief   
     
Counsel (International), the Office of Associate Chief Counsel (Passthroughs and Special Industries), or the Of-   
     
fice of Associate Chief Counsel (Procedure and Administration) responsible for substantive interpretations of the   
     
principal Internal Revenue Code section on which you are seeking a letter ruling to discuss the likelihood of an   
     
exception. For matters under the jurisdiction of--   
     
     
  (a) the Office of Associate Chief Counsel (Corporate), the Office of Associate Chief Counsel (Employee Bene-   
     
fits, Exempt Organizations, and Employment Taxes), the Office of Associate Chief Counsel (Financial Institutions   
     
and Products), the Office of Associate Chief Counsel (Income Tax and Accounting), the Office of Associate Chief   
     
Counsel (Passthroughs and Special Industries), or the Office of the Associate Chief Counsel (Procedure and Ad-   
     
ministration), the appropriate branch to call may be obtained by calling (202) 317-5221 (not a toll-free call);   
     
     
  (b) the Office of the Associate Chief Counsel (International), the appropriate branch to call may be obtained by   
     
calling (202) 317-3800 (not a toll-free call).   
     
Yes  No  N/A   
4. If the request involves a retirement plan qualification matter relating to § 401(a), § 409, or § 4975(e)(7), have you   
Page     
demonstrated that the request satisfies section 4.02(12) of Rev. Proc. 2021-3, this Bulletin, for a ruling?   
     
Yes  No  N/A   
5. If the request deals with a completed transaction, have you filed the return for the year in which the transaction   
Page   
was completed? See  section 5.01.   
     
Yes  No   
6. Are you requesting the letter ruling on a hypothetical situation or question? See  section 6.12.   
     
Yes  No   
7. Are you requesting the letter ruling on alternative plans of a proposed transaction? See  section 6.12.   
     
Yes  No   
8. Are you requesting the letter ruling for only part of an integrated transaction?   
     
Yes  No   
9. Are you requesting a letter ruling under the jurisdiction of Associate Chief Counsel (Corporate) on a significant   
Page __   
issue (within the meaning of section 3.01(59) of Rev. Proc. 2021-3, this Bulletin) with respect to a transaction de-   
     
scribed in § 332, § 351, § 355, or § 1036 or a reorganization within the meaning of § 368? See  section 6.03(2).   
     
Yes  No   
10. Are you requesting the letter ruling for a business, trade, industrial association, or similar group concerning the   
     
application of tax law to its members? See  section 6.05.   
     
Yes  No   
11. Are you requesting the letter ruling for a foreign government or its political subdivision? See  section 6.07.   
     
Yes  No   
12. Have you included a complete statement of all the facts relevant to the transaction? See  section 7.01(1).   
Page __   
     
     
Yes  No  N/A   
13. Have you submitted with the request true copies of all wills, deeds, and other documents relevant to the trans-   
     
action, and labeled and attached them in alphabetical sequence? See  section 7.01(2).   
     
Yes  No  N/A   
14. Have you submitted with the request a copy of all applicable foreign laws, and certified English translations   
     
of documents that are in a language other than English or of foreign laws in cases where English is not the official   
     
language of the foreign country involved? See  section 7.01(2).   
     
Yes  No   
15. Have you included an analysis of facts and their bearing on the issues? Have you included, rather than merely   
     
incorporated by reference, all material facts from the documents in the request? See  section 7.01(3).   
     
Yes  No   
16. Have you included the required statement regarding whether any return of the taxpayer (or any related party   
Page __   
within the meaning of § 267 or § 707(b)(1), or any member of an affiliated group of which the taxpayer is also   
     
a member within the meaning of § 1504, or any predecessor) would be affected by the requested letter ruling or   
     
determination letter and whether any such return is currently or was previously under examination, before Appeals,   
     
or before a Federal court? See  section 7.01(4).   
     
Yes  No   
17. Have you included the required statement regarding whether the Service previously ruled on the same or similar   
Page __   
issue for the taxpayer, a related party, or a predecessor? See  section 7.01(5)(a).   
     
Yes  No   
18. Have you included the required statement regarding whether the taxpayer, a related party, a predecessor, or any   
Page __   
representatives previously submitted a request (including an application for change in method of accounting) in-   
     
volving the same or similar issue but withdrew the request before the letter ruling or determination letter was   
     
issued? See  section 7.01(5)(b).   
     
Yes  No   
19. Have you included the required statement regarding whether the taxpayer, a related party, or a predecessor   
Page __   
previously submitted a request (including an application for change in method of accounting) involving the same   
     
or similar issue that is currently pending with the Service? See  section 7.01(5)(c).   
     
Yes  No   
20. Have you included the required statement regarding whether, at the same time as this request, the taxpayer or a   
Page __   
related party is presently submitting another request (including an application for change in method of accounting)   
     
involving the same or similar issue to the Service? See  section 7.01(5)(d).   
     
Yes  No   
21. Have you included the required statement regarding whether the taxpayer or a related party had, or has scheduled,   
Page __   
a pre-submission conference involving the same or a similar issue? See  section 7.01(5)(e).   
     
Yes  No  N/A   
22. If your request involves the interpretation of a substantive provision of an income or estate tax treaty, have you   
Page __   
included the required statement regarding whether the tax authority of the treaty jurisdiction has issued a ruling   
     
on the same or similar issue for the taxpayer, a related party, or a predecessor; whether the same or similar issue is   
     
being examined, or has been settled, by the tax authority of the treaty jurisdiction or is otherwise the subject of a   
     
closing agreement in that jurisdiction; and whether the same or similar issue is being considered by the competent   
     
authority of the treaty jurisdiction? See  section 7.01(6).   
     
Yes  No  N/A   
23. If your request involves a transaction between a taxpayer and a related party and either the taxpayer or the related   
Page __   
party is located in a foreign country, have you included the required statement regarding whether the letter ruling   
     
relates to any one of these categories (include all that apply: Preferential Regime; Transfer Pricing; Downward   
     
Adjustment; Treaty Permanent Establishment; Related Party Conduit? See  section 7.01(7).   
     
Yes  No  N/A   
24. If your request is for recognition of Indian tribal government status or status as a political subdivision of an   
Page __   
Indian tribal government, does your request contain a letter from the Bureau of Indian Affairs regarding the tribe's   
     
status? See  section 7.01(8), which states that taxpayers are encouraged to submit this letter with the request and   
     
provides the address for the Bureau of Indian Affairs.   
     
Yes  No   
25. Have you included the required statement of relevant authorities in support of your views? See  section 7.01(9).   
Page __   
     
     
Yes  No   
26. Have you included the required statement regarding whether the law in connection with the request is uncertain   
Page __   
and whether the issue is adequately addressed by relevant authorities? See  section 7.01(9).   
     
Yes  No   
27. Does your request discuss the implications of any legislation, tax treaties, court decisions, regulations, notices,   
Pages __   
revenue rulings, or revenue procedures that you determined to be contrary to the position advanced? See  section   
     
7.01(10), which states that taxpayers are encouraged to inform the Service of such authorities.   
     
Yes  No  N/A   
28. If you determined that there are no contrary authorities, have you included a statement to this effect in your   
Page __   
request? See  section 7.01(10).   
     
Yes  No  N/A   
29. Have you included in your request a statement identifying any pending legislation that may affect the proposed   
Page __   
transaction? See  section 7.01(11).   
     
Yes  No   
30. Have you included the deletion statement required by § 6110 and placed it on the top of the letter ruling request   
     
as required by section 7.01(12)(b)?   
     
Yes  No   
31. Have you (or your authorized representative) signed and dated the request or separately transmitted a signature   
Page __   
in an acceptable electronic form? See  section 7.01(13).   
     
Yes  No  N/A   
32. If the request is signed by your representative or if your representative will appear before the Service in con-   
     
nection with the request, is the request accompanied by a properly prepared and signed power of attorney with the   
     
signatory's name typed or printed? See  section 7.01(15).   
     
Yes  No   
33. Have you signed, dated, and included the penalties of perjury statement in the format required by section   
Page __   
7.01(16)?   
     
Yes  No  N/A   
34. If you are requesting separate letter rulings on different issues involving one factual situation, have you included   
Page __   
a statement to that effect in each request? See  section 7.02(1).   
     
Yes  No  N/A   
35. If you want copies of the letter ruling sent to a representative, does the power of attorney contain a statement to   
     
that effect? See  section 7.02(2).   
     
Yes  No  N/A   
36. If you do not want a copy of the letter ruling to be sent to any representative, does the power of attorney contain   
     
a statement to that effect? See  section 7.02(2).   
     
Yes  No  N/A   
37. If you are making a two-part letter ruling request, have you included a summary statement of the facts you   
     
believe to be controlling? See  section 7.02(3).   
     
Yes  No  N/A   
38. If you want your letter ruling request to be processed ahead of the regular order or by a specific date, have you   
Page __   
requested expedited handling in the manner required by section 7.02(4) and stated a compelling need for such ac-   
     
tion in the request? See  section 7.02(4).   
     
Yes  No  N/A   
39. If you are requesting a copy of any document related to the letter ruling request to be sent by fax or electronic   
Page __   
facsimile, have you included a statement to that effect? See  section 7.02(5).   
     
Yes  No  N/A   
40. If you are requesting a copy of any document related to the letter ruling request to be sent by encrypted email   
     
attachment, have you specified an acceptable encryption method to be used and included the appropriate MOUs   
     
from Appendices H and I, signed and dated by the taxpayer? See  section 7.02(5) and 7.04(3).   
     
     
Yes  No  N/A   
41. If you want to have a conference on the issues involved in the request, have you included a request for conference   
Page __   
in the letter ruling request? See  section 7.02(6).   
     
Yes No N/A   
42. If you are submitting your request on paper, are you submitting additional copies if necessary? See  section   
     
7.04(1).   
     
Yes  No  N/A   
43. If you are submitting your request by electronic facsimile or encrypted email attachment, have you provided   
     
clear titles for documents and files, and broken up the request into smaller components for transmission if neces-   
     
sary? See  section 7.04(2) and (3).   
     
Yes  No  N/A   
44. If you are submitting your request by encrypted email attachment, have you used an acceptable file format and   
     
included the appropriate MOUs from Appendices H and I, signed and dated by the taxpayer? See  section 7.04(3).   
     
Yes  No   
45. Have you paid the correct user fee through www.pay.gov? See  section 15 and Appendix A to determine the   
     
correct amount.   
     
Yes  No  N/A   
46. If you qualify for a reduced user fee because your gross income is less than $250,000, have you included the   
Page __     
required certification? See  paragraphs (A)(4)(a) and (B)(1) of Appendix A.   
     
Yes No N/A   
47. If you qualify for a reduced user fee because your gross income is less than $1 million, have you included the   
Page __     
required certification? See  paragraphs (A)(4)(b) and (B)(1) of Appendix A.   
     
Yes  No  N/A   
48. If you qualify for the user fee for substantially identical letter rulings, have you included the required information?   
Page __   
 See    section 15.07(2) and paragraph (A)(5)(a) of Appendix A.   
     
Yes  No  N/A   
49. If you qualify for the user fee for a § 301.9100 request to extend the time for filing an identical change in method   
Page __   
of accounting on a single Form 3115, Application for Change in Accounting Method, have you included the re-   
     
quired information? See  section 15.07(4) and paragraph (A)(5)(d) of Appendix A.   
     
Yes  No  N/A   
50. If your request is covered by any of the checklists, guideline revenue procedures, notices, safe harbor revenue   
Rev. Proc.     
procedures, or other special requirements listed in Appendix G, have you complied with all of the requirements of   
____________   
the applicable revenue procedure or notice?   
____________   
List other applicable revenue procedures or notices, including checklists, used or relied upon in the preparation of   
____________   
this letter ruling request (Cumulative Bulletin or Internal Revenue Bulletin citation not required).   
     
Yes  No  N/A   
51. If you are requesting relief under § 7805(b) (regarding retroactive effect), have you complied with all of the   
Page __   
requirements in section 11.11?   
     
Yes  No  N/A   
52. If you are requesting relief under § 301.9100 for a late entity classification election, have you included a statement   
Page __   
that complies with section 4.04 of Rev. Proc. 2009-41, 2009-39 I.R.B. 439? See  section 5.03(5) of this revenue   
     
procedure.   
     
Yes  No  N/A   
53. If you are requesting relief under § 301.9100, and your request involves a year that is currently under examination   
Page __     
or with Appeals, have you included the required notification, which also provides the name and telephone number   
     
of the examining agent or Appeals officer? See  section 7.01(4).   
     
Yes  No   
54. If you are requesting relief under § 301.9100, have you included the affidavit(s) and declaration(s) required by   
     
§ 301.9100-3(e)? See  section 5.03(1).   
     
Yes  No  N/A   
55. If you are requesting relief under § 301.9100 3, and the period of limitations on assessment under § 6501(a)   
     
will expire for any year affected by the requested relief before the anticipated receipt of a letter ruling, have you   
     
secured consent under § 6501(c)(4) to extend the period of limitations on assessment for the year(s) at issue? See    
     
section 5.03(2).   
     
Yes  No   
56. Have you addressed your request to the attention of the Associate Chief Counsel (Corporate), the Associate   
     
Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting),   
     
the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs and Special Industries), the   
     
Associate Chief Counsel (Procedure and Administration), the Deputy Associate Chief Counsel (Employee Bene-   
     
fits), or the Deputy Associate Chief Counsel (Exempt Organizations and Employment Taxes), as appropriate? The   
     
mailing address for packages submitted on paper is:   
     
       
 Internal Revenue Service    
       
 Attn: CC:PA:LPD:TSS    
       
 P.O. Box 7604    
       
 Ben Franklin Station    
     
 Washington, DC 20044      
     
If a private delivery service is used, the address is:   
     
       
 Internal Revenue Service    
       
 Attn: CC:PA:LPD:TSS, Room 5336    
       
 1111 Constitution Ave., NW    
     
 Washington, DC 20224      
     
Packages submitted on paper should be marked RULING REQUEST SUBMISSION. Improperly addressed re-   
quests may be delayed (sometimes for over a week) in reaching CC:PA:LPD:TSS for initial processing.   
     
     
_______________________   
  Signature  Title or Authority  Date   
     
Typed or printed name of   
person signing checklist   
     
     
 APPENDIX D      
 ADDITIONAL CHECKLIST FOR GOVERNMENT PICK-UP PLAN RULING REQUESTS      
     
In    order    to    assist    Associate    Chief    Counsel    (Employee    Benefits,    Exempt    Organizations,    and    Employment    Taxes)    in    processing    a    ruling request involving government pick-up plans, in addition to the items in Appendix C please check the following list.   
     
Yes  No  N/A   
1. Is the plan qualified under § 401(a) of the Code? (Evidence of qualification or representation that the plan is   
Page ____   
qualified.)   
     
Yes  No  N/A   
2. Is the organization that established the plan a State or political subdivision thereof, or any agency or instrumen-   
Page ____   
tality of the foregoing? An example of this would be a representation that the organization that has established the   
     
plan is a political subdivision or municipality of the State.   
     
Yes  No  N/A   
3. Is there specific information regarding who are the eligible participants?   
Page ____   
     
     
Yes  No  N/A   
4. Are the contributions that are the subject of the ruling request mandatory employee contributions? These contribu-   
Page ____   
tions must be for a specified dollar amount or a specific percentage of the participant's compensation and the dollar   
     
amount or percentage of compensation cannot be subject to change.   
     
Yes  No  N/A   
5. Does the plan provide that the participants do not have the election to opt in and/or out of the plan?   
Page ____   
     
     
Yes  No  N/A   
6. Are copies of the enacting legislation providing that the contributions although designated as employee contribu-   
Page ____   
tions are being paid by the employer in lieu of contributions by the employee included?   
     
Yes  No  N/A   
7. Are copies of the specific enabling authorization that provides the employee must not have the option of choosing   
Page ____   
to receive the contributed amounts directly instead of having them paid by the employer to the plan included? For   
     
example, a resolution, ordinance, plan provision, or collective bargaining agreement could specify this information.   
     
     
 APPENDIX E    
 ADDITIONAL CHECKLIST FOR CHURCH PLAN RULING REQUESTS      
     
In   order    to    assist    Associate    Chief    Counsel    (Employee    Benefits,    Exempt    Organizations,    and    Employment    Taxes)    in    processing    a    church plan ruling request, in addition to the items in Appendix C, please check the following list.    
     
Yes  No  N/A   
1. Is there specific information showing that the submission is on behalf of a plan established by a named church or   
Page ____   
convention or association of churches? The information must show how the sponsoring organization, if not a church   
     
or convention or association of churches, is controlled by, or associated with, the named church or convention or   
     
association of churches. For example, the board of directors of the sponsoring organization may be made up of   
     
members of the named church, or the sponsoring organization might be listed in the church's official directory of   
     
related organizations whose mission is to further the objectives of the church. In order to be considered associated   
     
with a church or convention or association of churches, the organization must share common religious bonds and   
     
convictions with that church or convention or association of churches.   
     
Yes  No  N/A   
2. Is there specific information showing that the organization that has established the plan is a tax-exempt organiza-   
Page ____   
tion as described in § 501 of the Code?   
     
Yes  No  N/A   
3. Is there a representation that the plan for which the ruling is being requested is qualified under § 401(a) of the   
Page ____   
Code or meets the requirements of § 403(b) of the Code?   
     
Yes  No  N/A   
4. Does the ruling request clearly state who are the eligible participants and the name of the employer of these eli-   
Page ____   
gible participants?   
     
Yes  No  N/A   
5. Is there a representation that none of the eligible participants are or can be considered employed in connection   
Page ____   
with one or more unrelated trades or businesses within the meaning of § 513 of the Code?   
     
Yes  No  N/A   
6. Is there a representation that all of the eligible participants are or will be employed by the named church or con-   
Page ____   
vention or association of churches, and will not include employees of for-profit entities? An example of an eligible   
     
employee includes a duly ordained, commissioned, or licensed minister of a church in the exercise of his or her   
     
ministry.   
     
Yes  No  N/A   
7. Is there specific information showing an existing plan committee whose principal purpose or function is the ad-   
Page ____   
ministration or funding of the plan? This committee must be controlled by or associated with the named church or   
     
convention or association of churches.   
     
Yes  No  N/A   
8. Is the composition of the committee stated?   
Page ____   
     
     
Yes  No  N/A   
9. Did the plan sponsor provide a written notice to interested persons that a letter ruling under § 414(e) of the Code   
Page ____   
on behalf of a church plan will be submitted to the IRS? ( see  Rev. Proc. 2011-44).   
     
Yes  No  N/A   
10. Does the ruling request include a copy of the notice?   
Page ____   
     
     
Yes  No  N/A   
11. Is there a representation as to whether an election has ever been made under § 1.410(d)-1 of the Federal Income   
Page ____   
Tax Regulations to apply certain provisions of the Code and ERISA to the plan?   
     
     
 APPENDIX F    
 LIST OF SMALL BUSINESS/SELF-EMPLOYED OPERATING DIVISION (SB/SE)    
 OFFICES TO WHICH TO SEND REQUESTS FOR DETERMINATION LETTERS      
     
SB/SE and W&I taxpayers should send requests for determination letters under this revenue procedure to the appropriate SB/SE office listed below. Requests for determination letters from SB/SE and W&I are not being accepted electronically at this time.  Both   the    request    and    its    envelope    should    be    marked    "DETERMINATION    LETTER    REQUEST."    
     
 INCOME TAX      
     
Requests for determination letters regarding income tax (including requests from international taxpayers) should be sent to:   
     
 SB/SE Exam-Field, Director      
 Office of Technical Services      
 SE:S:E:FE:TS      
 Internal Revenue Service      
 Mail Stop 5000      
 24000 Avila Road      
 Laguna Niguel, CA 92677      
     
 ESTATE AND GIFT TAXES      
     
Requests for determination letters regarding estate and gift tax should be sent to:   
     
 Director SB/SE Exam, Specialty Policy      
 Internal Revenue Service      
 SE:S:E:HQ:SEP      
 c/o Staff Assistant-Specialty Examination Policy      
 1301 Clay Street--Stop 1080      
 Oakland, CA 94612-5217      
     
 EMPLOYMENT TAXES      
     
Requests for determination letters regarding employment tax (except for requests for determination of worker status made on Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, which should be sent to the address in the Form instructions) should be sent to:   
     
 Director SB/SE Exam, Specialty Policy      
 Internal Revenue Service      
 SE:S:E:HQ:SEP      
 c/o Staff Assistant-Specialty Examination Policy      
 1301 Clay Street--Stop 1080      
 Oakland, CA 94612-5217      
     
 EXCISE TAXES      
     
Requests for determination letters regarding excise taxes should be sent to:   
     
 Director SB/SE Exam, Specialty Policy      
 Internal Revenue Service      
 SE:S:E:HQ:SEP      
 c/o Staff Assistant-Specialty Examination Policy      
 1301 Clay Street--Stop 1080      
 Oakland, CA 94612-5217      
     
     
 APPENDIX G    
 CHECKLISTS, GUIDELINE REVENUE PROCEDURES, NOTICES, SAFE HARBOR REVENUE PROCEDURES, AND AUTOMATIC CHANGE REVENUE PROCEDURES      
     
     
Specific revenue procedures and notices supplement the general instructions for requests ex-   
     
plained in section 7 of this revenue procedure and apply to requests for letter rulings or determi-   
     
nation letters regarding the Code sections and matters listed in this section.   
     
 Checklists, guideline reve-.01    For requests relating to the following Code sections and subject matters, refer to the following   
 nue procedures, and notices    
checklists, guideline revenue procedures, and notices.   
     
 CODE OR    
 REVENUE PROCEDURE AND NOTICE    
 REGULATION SECTION    
     
     
103, 141 - 150, 1394,   
Rev. Proc. 96-16, 1996-1 C.B. 630 (for a reviewable ruling under § 7478 and a nonreviewable   
1400L(d), 1400N(a),   
ruling); Rev Proc. 88-31, 1988-1 C.B. 832 (for approval of areas of chronic economic distress);   
1400U-1, 1400U-3, 7478,   
and Rev. Proc. 82-26, 1982-1 C.B. 476 (for "on behalf of" and similar issuers). For approval of   
and 7871   
areas of chronic economic distress, Rev. Proc. 88-31 explains how this request for approval must   
Issuance of state or local   
be submitted to the Assistant Secretary for Housing/Federal Housing Commissioner of the De-   
obligations   
partment of Housing and Urban Development.   
     
1.166-2(d)(3)   
Rev. Proc. 92-84, 1992-2 C.B. 489.   
Uniform express determina-   
     
tion letter for making election   
     
     
Subchapter C-Corporate   
Rev. Proc. 77-37, 1977-2 C.B. 568, as modified by Rev. Proc. 89-30, 1989-1 C.B. 895, and as   
Distributions, Adjustments,   
amplified by Rev. Proc. 77-41, 1977-2 C.B. 574, Rev. Proc. 83-81, 1983-2 C.B. 598 ( see also  Rev.   
Transfers, and Reorganiza-   
Proc. 2021-3, this Bulletin, Rev. Proc. 84-42, 1984-1 C.B. 521 (superseded, in part, as to no-rule   
tions   
areas by Rev. Proc. 2021-3, Rev. Proc. 86-42, 1986-2 C.B. 722, Rev. Proc. 89-50, 1989-2 C.B.   
     
631, and Rev. Proc. 2017-52, 2017-41 I.R.B. 283 (relating to Transactional Rulings for Covered   
     
Transactions), and Rev. Proc. 2018-53, 2018-43 I.R.B. 667. But see  section 3.01(59) of Rev. Proc.   
     
2021-3, which states that the Service will not issue a letter ruling as to whether a transaction   
     
constitutes a reorganization within the meaning of § 368 (except as provided in section 6.03(2)(b)   
     
of this revenue procedure). However, the Service will issue a letter ruling addressing significant   
     
issues (within the meaning of section 3.01(59) of Rev. Proc. 2021-3) presented in a reorganiza-   
     
tion within the meaning of § 368. See  section 6.03(2) of this revenue procedure. In addition, the   
     
Service will issue a Transactional ruling for a Covered Transaction, as described in Rev. Proc.   
     
2017-52 (amplified and modified by Rev. Proc. 2018-53).   
     
301   
Rev. Proc. 87-22, 1987-1 C.B. 718.   
Nonapplicability on sales of   
     
stock of employer to defined   
     
contribution plan   
     
     
302, 311   
Rev. Proc. 86-18, 1986-1 C.B. 551; and Rev. Proc. 77-41, 1977-2 C.B. 574.   
Checklist questionnaire   
     
     
302(b)(4)   
Rev. Proc. 81-42, 1981-2 C.B. 611.   
Checklist questionnaire   
     
     
311   
Rev. Proc. 86-16, 1986-1 C.B. 546.   
Checklist questionnaire   
     
     
332   
 See    section 3.01 of Rev. Proc. 2021-3, this Bulletin, which states that the Service will not issue   
Checklist questionnaire   
a letter ruling on whether a corporate distribution qualifies for nonrecognition treatment under   
     
§ 332. However, the Service will issue a letter ruling addressing significant issues (within the   
     
meaning of section 3.01 of Rev. Proc. 2021-3) presented in a transaction described in § 332. The   
     
information and representations described in Rev. Proc. 90-52, 1990-2 C.B. 626, should be includ-   
     
ed in a letter ruling request only to the extent that they relate to the significant issues with respect   
     
to which the letter ruling is requested. See  section 6.03(3) of this revenue procedure.   
     
338   
Rev. Proc. 2003-33, 2003-1 C.B. 803, provides guidance as to how an automatic extension of time   
Extension of time to make   
under § 301.9100-3 of the Treasury Regulations may be obtained to file elections under § 338.   
elections   
Rev. Proc. 2003-33 also informs taxpayers who do not qualify for the automatic extension of the   
     
information necessary to obtain a letter ruling.   
     
351   
 See    section 3.01 of Rev. Proc. 2021-3, this Bulletin, which states that the Service will not issue   
Checklist questionnaire   
a letter ruling on whether certain transfers to controlled corporations qualify for nonrecognition   
     
treatment under § 351. However, the Service will issue a letter ruling addressing significant issues   
     
(within the meaning of section 3.01 of Rev. Proc. 2021-3) presented in a transaction described   
     
in § 351. The information and representations described in Rev. Proc. 83-59, 1983-2 C.B. 575,   
     
should be included in a letter ruling request only to the extent that they relate to the significant   
     
issues with respect to which the letter ruling is requested. See  section 6.03(3) of this revenue   
     
procedure.   
     
355   
Rev. Proc. 2017-52, 2017-41 I.R.B. 283, and Rev. Proc. 2018-53, 2018-43 I.R.B. 667. See also    
Checklist questionnaire   
section 6.03(2) of this revenue procedure.   
     
368(a)(1)(E)   
 See    section 3.01 of Rev. Proc. 2021-3, this Bulletin, which states that the Service will not issue a   
Checklist questionnaire   
letter ruling as to whether a transaction constitutes a reorganization, including a recapitalization   
     
within the meaning of § 368(a)(1)(E) (or a transaction that qualifies under § 1036). However, the   
     
Service will issue a letter ruling addressing significant issues (within the meaning of section 3.01   
     
of Rev. Proc. 2021-3) presented in a transaction described in § 368(a)(1)(E) (or in a transaction   
     
described in § 1036). The information and representations described in Rev. Proc. 81-60, 1981-2   
     
C.B. 680, should be included in a letter ruling request only to the extent that they relate to the   
     
significant issues. See  section 6.03(3) of this revenue procedure.   
     
412, 4971(b)   
Rev. Proc. 81-44, 1981-2 C.B. 618, provides guidance for requesting a waiver of the 100 percent   
Additional tax (on failure   
tax imposed under § 4971(b) on a pension plan that fails to meet the minimum funding standards   
to meet minimum funding   
of § 412.   
standards)   
     
     
412(c)   
Rev. Proc. 2004-15, 2004-1 C.B. 490, provides guidance for requesting a waiver of the minimum   
Minimum funding standards   
funding standards.   
     
412(c)(7)(B)   
Rev. Proc. 79-62, 1979-2 C.B. 576 provides guidance for requesting a determination that a plan   
Minimum funding standards   
amendment is reasonable and provides for only de minimis increases in plan liabilities in accor-   
- restrictions on plan amend-   
dance with former § 412(f)(2)(A) (now § 412(c)(7)(B)(i)).   
ments   
     
     
412(d)(2)   
Rev. Proc. 94-42, 1994-1 C.B. 717, as modified by Rev. Proc. 2021-4 sets forth procedures under   
Minimum funding standards   
which a plan sponsor may file notice with and obtain approval for a retroactive amendment de-   
- certain retroactive plan   
scribed in § 412(d)(2) (formerly § 412(c)(8)) and § 302(d)(2) of the Employee Retirement Income   
amendments   
Security Act of 1974 (ERISA) that reduces prior accrued benefits.   
     
414(e)   
Rev. Proc. 2011-44, 2011-39 I.R.B. 445 provides supplemental procedures for requesting a ruling   
Church plans   
relating to church plans under section 414(e). Rev. Proc. 2011-44 provides that plan participants   
     
and other interested persons must receive a notice when a letter ruling is requested and a copy of   
     
the notice must be submitted as part of the ruling request. Rev. Proc. 2011-44 also provides pro-   
     
cedures for the Service to receive and consider comments about the ruling request from interested   
     
persons. See  Appendix E of this revenue procedure.   
     
414(r)   
Rev. Proc. 93-41, 1993-2 C.B. 536, sets forth procedures relating to the issuance of an administra-   
Qualified separate lines of   
tive scrutiny determination, which is a determination by the Service as to whether a separate line   
business - administrative   
of business satisfies the requirement of administrative scrutiny, within the meaning of § 1.414(r)-   
scrutiny   
6, for the testing year.   
     
461(h)   
Rev. Proc. 92-29, 1992-1 C.B. 748.   
Alternative method for the in-   
     
clusion of common improve-   
     
ment costs in basis   
     
     
482   
Rev. Proc. 2015-40, 2015-35 I.R.B. 236, and Rev. Proc. 2015-41, 2015-35 I.R.B. 263.   
Advance pricing agreements   
     
     
521   
Rev. Proc. 2021-5, this Bulletin.   
Appeal procedure with regard   
     
to adverse determination   
     
letters and revocation or   
     
modification of exemption   
     
letter rulings and determina-   
     
tion letters   
     
     
817(h)   
Rev. Proc. 2008-41, 2008-2 C.B. 155.   
Closing agreement for inad-   
     
vertent failures of variable   
     
contracts   
     
     
860   
Rev. Proc. 2009-28, 2009-20 I.R.B. 1011.   
Self Determination of Defi -   
     
ciency Dividend   
     
     
877, 2107, and 2501(a)(3)   
Notice 97-19, 1997-1 C.B. 394, as modified by Notice 98-34, 1998-2 C.B. 29, and as obsoleted in   
Individuals who lose U.S. cit-   
part by Notice 2005-36, 2005-1 C.B. 1007.   
izenship or cease to be taxed   
     
as long-term U.S. residents   
     
with a principal purpose to   
     
avoid U.S. taxes   
     
     
1059(c)(4)   
Rev. Proc. 86-33, 1987-29 C.B. 402, provides guidance to corporate taxpayers on how to make   
Fair market value of stock   
the election under section 1059(c)(4) and establish the fair market value of stock for purposes   
for purposes of election   
of that election. It provides an automatic procedure to value publicly traded stock and valuation   
     
procedures for other stock.   
     
1362(b)(5) and 1362(f)   
Rev. Proc. 2013-30, 2013-36 I.R.B. 173.   
Relief for late S corporation   
     
and related elections under   
     
certain circumstances   
     
     
1362(b)(5) and 301.7701-3   
Rev. Proc. 2013-30, 2013-36 I.R.B. 173.   
Automatic extensions of time   
     
for late S corporation election   
     
and late corporate entity   
     
classification   
     
     
1.1502-13(e)(3)   
Rev. Proc. 2009-31, 2009-27 I.R.B. 107.   
Consent to treat intercompa-   
     
ny transactions on a separate   
     
entity basis and revocation of   
     
this consent   
     
     
1.1502-75(b)   
Rev. Proc. 2014-24, 2014-13 I.R.B. 879, provides a determination that certain subsidiary cor-   
Consent to Be Included in   
porations are treated as if they had filed a Form 1122, Authorization and Consent of Subsidiary    
a Consolidated Income Tax   
 Corporation To Be Included in a Consolidated Income Tax Return, even though they failed to do   
Return   
so. Rev. Proc. 2014-24 also informs taxpayers who do not qualify for the automatic determination   
     
of the procedure for requesting such determination.   
     
1.1502-76(a)(1)   
Rev. Proc. 89-56, 1989-2 C.B. 643, as modified by Rev. Proc. 2006-21, 2006-1 C.B. 1050.   
Consent to file a consolidated   
     
return where member(s) of   
     
the affiliated group use a 52-   
     
53 week taxable year   
     
     
1504(a)(3)(A) and (B)   
Rev. Proc. 2002-32, 2002-1 C.B. 959, as modified by Rev. Proc. 2006-21, 2006-1 C.B. 1050.   
Waiver of application of   
     
§ 1504(a)(3)(A) for certain   
     
corporations   
     
     
1552   
Rev. Proc. 90-39, 1990-2 C.B. 365, as clarified by Rev. Proc. 90-39A, 1990-2 C.B. 367, and as   
Consent to elect or change   
modified by Rev. Proc. 2006-21, 2006-1 C.B. 1050.   
method of allocating affil -   
     
iated group's consolidated   
     
Federal income tax liability   
     
     
2642   
Rev. Proc. 2004-46, 2004-2 C.B. 142, provides an alternative method for requesting relief to   
Allocations of genera-   
make a late allocation of the generation-skipping transfer tax exemption. Rev. Proc. 2004-46 also   
tion-skipping transfer tax   
informs taxpayers who are denied relief or who are outside the scope of the revenue procedure of   
exemption   
the information necessary for obtaining a letter ruling.   
     
2652(a)(3)   
Rev. Proc. 2004-47, 2004-2, C.B. 169, provides an alternative method for certain taxpayers to   
Reverse qualified terminable   
obtain an extension of time to make a late reverse qualified terminable interest property election   
interest property elections   
under § 2652(a)(3). Rev. Proc. 2004-47 also informs taxpayers who are denied relief or who are   
     
outside the scope of the revenue procedure of the information necessary to obtain a letter ruling.   
     
4980B   
Rev. Proc. 87-28, 1987-1 C.B. 770 (treating references to former § 162(k) as if they were refer-   
Failure to satisfy continuation   
ences to § 4980B).   
coverage requirements of   
     
group health plans   
     
     
7701   
Rev. Proc. 2009-41, 2009-39 I.R.B. 439.   
Relief for a late initial classi-   
     
fication election for a newly   
     
formed entity   
     
     
7701(a)(40) and 7871(d)   
Rev. Proc. 84-37, 1984-1 C.B. 513, as modified by Rev. Proc. 86-17, 1986-1 C.B. 550, and this   
Indian tribal governments   
revenue procedure (provides guidelines for obtaining letter rulings recognizing Indian tribal gov-   
and subdivision of Indian   
ernment or tribal government subdivision status; also provides for inclusion in list of federally   
tribal governments   
recognized Indian tribes published annually by the Department of the Interior, Bureau of Indian   
     
Affairs, or in list of recognized subdivisions of Indian tribal governments in revised versions of   
     
Rev. Proc. 84-36, 1984-1 C.B. 510, as modified and made permanent by Rev. Proc. 86-17).   
     
301.7701-2(a)   
Rev. Proc. 2002-22, 2002-1 C.B. 733 (specifies the conditions under which the Service will con-   
Classification of undivided   
sider a letter ruling request that an undivided fractional interest in rental real property (other than   
fractional interests in rental   
a mineral property as defined in § 614) is not an interest in a business entity).   
real estate   
     
     
301.7701-3   
Rev. Proc. 2013-30, 2013-36 I.R.B. 173.   
Automatic extensions of time   
     
for late S corporation election   
     
and late corporate entity   
     
classification   
     
     
301.9100-3   
Rev. Proc. 2009-41, 2009-39 I.R.B. 439.   
Extension of time to make   
     
entity classification election   
     
     
7702   
Rev. Proc. 2008-38, 2008-2 C.B. 139.   
Closing agreement for failure   
     
to account for charges for   
     
qualified additional benefits   
     
     
7702   
Rev. Proc. 2008-40, 2008-2 C.B. 151.   
Closing agreement for failed   
     
life insurance contracts   
     
     
7702A   
Rev. Proc. 2008-39, 2008-2 C.B. 143.   
Closing agreement for inad-   
     
vertent non-egregious failure   
     
to comply with modified en-   
     
dowment contract rules   
     
     
7704(g)   
Notice 98-3, 1998-1 C.B. 333.   
Revocation of election   
     
     
 SUBJECT MATTERS    
 REVENUE PROCEDURE    
       
Accounting periods; changes   
Rev. Proc. 2002-39, 2002-1 C.B. 1046, as clarified and modified by Notice 2002-72, 2002-2 C.B.   
in period   
843, as modified by Rev. Proc. 2003-34, 2003-1 C.B. 856, and modified by Rev. Proc. 2003-   
     
79, 2003-2 C.B. 1036; and this revenue procedure, for which sections 1, 2.01, 2.02, 2.05, 3.04,   
     
5.02, 6.03, 6.05, 6.07, 6.11, 7.01(1), 7.01(2), 7.01(3), 7.01(4), 7.01(5), 7.01(6), 7.01(9), 7.01(10),   
     
7.01(11), 7.01(14), 7.01(15), 7.01(16), 7.02(2), 7.02(4), 7.02(5), 7.02(6), 7.04, 7.05, 7.06, 7.08,   
     
8.01, 8.03, 8.04, 8.05, 8.06, 10, 11, 15, 17, 18, Appendix A, and Appendix G are applicable.   
     
Classification of liquidating   
Rev. Proc. 82-58, 1982-2 C.B. 847, as modified and amplified by Rev. Proc. 94-45, 1994-2 C.B.   
trusts   
684, and as amplified by Rev. Proc. 91-15, 1991-1 C.B. 484 (checklist questionnaire), as modified   
     
and amplified by Rev. Proc. 94-45.   
     
Earnings and profits determi -   
Rev. Proc. 75-17, 1975-1 C.B. 677; this revenue procedure, sections 2.05, 3.04, 7, 8, and 10.05;   
nations   
and Rev. Proc. 2021-3, this Bulletin, section 3.01.   
     
Estate, gift, and genera-   
Rev. Proc. 91-14, 1991-1 C.B. 482 (checklist questionnaire).   
tion-skipping transfer tax   
     
issues   
     
     
Intercompany transactions;   
Rev. Proc. 2009-31, 2009-27 I.R.B. 107.   
election not to defer gain or   
     
loss   
     
     
Leveraged leasing   
Rev. Proc. 2001-28, 2001-1 C.B. 1156, and Rev. Proc. 2001-29, 2001-1 C.B. 1160.   
     
Rate orders; regulatory agen-   
A letter ruling request that involves a question of whether a rate order that is proposed or issued   
cy; normalization   
by a regulatory agency will meet the normalization requirements of § 168(f)(2) (pre-Tax Reform   
     
Act of 1986, § 168(e)(3)) and former §§ 46(f) and 167(l) ordinarily will not be considered unless   
     
the taxpayer states in the letter ruling request whether   
     
     
(1) the regulatory authority responsible for establishing or approving the taxpayer's rates has   
     
reviewed the request and believes that the request is adequate and complete; and   
     
     
(2) the taxpayer will permit the regulatory authority to participate in any Associate office con-   
     
ference concerning the request.   
     
     
If the taxpayer or the regulatory authority informs a consumer advocate of the request for a   
     
letter ruling and the advocate wishes to communicate with the Service regarding the request,   
     
any such communication should be sent to: Internal Revenue Service, Associate Chief Counsel   
     
(Procedure and Administration), Attn: CC:PA:LPD:TSS, P.O. Box 7604, Ben Franklin Station,   
     
Washington, DC 20044 (or, if a private delivery service is used: Internal Revenue Service, Asso-   
     
ciate Chief Counsel (Procedure and Administration), Attn: CC:PA:LPD:TSS, Room 5336, 1111   
     
Constitution Ave., NW, Washington, DC 20224). These communications will be treated as third   
     
party contacts for purposes of § 6110.   
     
Unfunded deferred compen-   
Rev. Proc. 71-19, 1971-1 C.B. 698, as amplified by Rev. Proc. 92-65, 1992-2 C.B. 428. See  Rev.   
sation   
Proc. 92-64, 1992-2 C.B. 422, as modified by Notice 2000-56, 2000-2 C.B. 393, for the model   
     
trust for use in Rabbi Trust Arrangements.   
     
 Safe harbor revenue proce-.02    For requests relating to the following Code sections and subject matters, refer to the following   
 dures    
safe harbor revenue procedures.   
     
 CODE OR REGULATION    
 REVENUE PROCEDURE    
 SECTION    
     
     
23 and 36C   
Rev. Proc. 2010-31, 2010-40 I.R.B. 413.   
Adoption credit for foreign   
     
adoptions   
     
     
103 and 141-150   
Rev. Proc. 2017-13, 2017-6 I.R.B. 787 (management contracts); and Rev. Proc. 2007-47, 2007-2   
Issuance of state or local   
C.B. 108 (research agreements).   
obligations   
     
     
61   
Rev. Proc. 2005-62, 2005-2 C.B. 507.   
Utility Cost Recovery Securi-   
     
tization Transactions   
     
     
137   
Rev. Proc. 2010-31, 2010-40 I.R.B. 413.   
Exclusion for Employer   
     
Reimbursements   
     
     
162   
Rev. Proc. 2002-12, 2002-1 C.B. 374.   
Restaurant Small Wares   
     
Costs   
     
     
165   
Rev. Proc. 2010-36, 2010-42 I.R.B. 439.   
Losses from corrosive dry-   
     
wall   
     
     
165   
Rev. Proc. 2009-20, 2009-14 I.R.B. 749, as modified by Rev. Proc. 2011-58, 2011-50 I.R.B. 849.   
Theft losses from fraudulent   
     
investment arrangements   
     
     
167 and 168   
Section 9 of Rev. Proc. 2015-12, 2015-2 I.R.B. 266.   
Primary use of certain cable   
     
network assets described   
     
in asset class 48.42 of Rev.   
     
Proc. 87-56, 1987-2 C.B. 674   
     
     
168   
Rev. Proc. 2002-27, 2002-1 C.B. 802.   
Depreciation of original and   
     
replacement tires for certain   
     
vehicles   
     
     
168   
Section 8 of Rev. Proc. 2015-12, 2015-2 I.R.B. 266.   
Depreciation of fiber optic   
     
node and trunk line of a cable   
     
system operator   
     
     
168   
Rev. Proc. 2011-22, 2011-18 I.R.B. 737   
Recovery periods of cer-   
     
tain tangible assets used by   
     
wireless telecommunication   
     
carriers   
     
     
263, 471   
Rev. Proc. 2007-48, 2007-2 C.B. 110   
Treatment of rotable spare   
     
parts as inventory or depre-   
     
ciable property   
     
     
263   
Rev. Proc. 2002-65, 2002-2 C.B. 700; Rev. Proc. 2001-46, 2001-2 C.B. 263.   
Safe harbor methods for track   
     
structure expenditures   
     
     
263   
Rev. Proc. 2011-27, 2011-18 I.R.B. 740.   
Determination whether   
     
expenditures to maintain,   
     
replace or improve wireline   
     
network assets must be cap-   
     
italized   
     
     
263   
Rev. Proc. 2011-28, 2011-18 I.R.B. 743.   
Determination whether   
     
expenditures to maintain,   
     
replace or improve wireless   
     
network assets must be cap-   
     
italized   
     
     
263   
Rev. Proc. 2011-29, 2011-18 I.R.B. 746.   
Allocating success-based fees   
     
paid in business acquisitions   
     
or reorganizations   
     
     
263   
Rev. Proc. 2011-43, 2011-37 I.R.B. 326.   
Electric trade and distribution   
     
property assets   
     
     
263A   
Rev. Proc. 2010-44, 2010-49 I.R.B. 811.   
Safe harbor methods for cer-   
     
tain motor vehicle dealerships   
     
     
280A   
Rev. Proc. 2013-13, 2013-6 I.R.B. 478.   
Safe harbor method to deter-   
     
mine the amount of deduct-   
     
ible expenses attributable   
     
to certain business use of a   
     
residence   
     
     
280B   
Rev. Proc. 95-27, 1995-1 C.B. 704.   
Certain structural modifica -   
     
tions to a building not treated   
     
as a demolition   
     
     
446   
Rev. Proc. 2004-36, 2004-1 C.B. 1063.   
Film producer's treatment of   
     
certain creative property costs   
     
     
446   
Rev. Proc. 2007-33, 2007-1 C.B. 1289.   
Bank's treatment of uncol-   
     
lected interest   
     
     
448   
Rev. Proc. 2011-46, 2011-42 I.R.B. 518.   
Nonaccrual-experience meth-   
     
od - book safe harbor method   
     
     
451   
Rev. Proc. 2002-36, 2002-1 C.B. 993.   
Safe harbor for capital cost   
     
reduction payments   
     
     
451   
Rev. Proc. 2011-17, 2011-5 I.R.B. 441.   
Treatment of gift cards issued   
     
to customers in exchange for   
     
returned merchandise   
     
     
451   
Rev. Proc. 2011-56, 2011-49 I.R.B. 834.   
Safe harbor for certain mi-   
     
nors' trusts established under   
     
the Indian Gaming Regulato-   
     
ry Act (U.S.C. §§ 2701-2721)   
     
     
461   
Rev. Proc. 2008-25, 2008-1 C.B. 686.   
Safe harbor method for pay-   
     
roll tax liabilities for compen-   
     
sation   
     
     
471   
Rev. Proc. 98-29, 1998-1 C.B. 857.   
Estimating inventory shrink-   
     
age   
     
     
471   
Rev. Proc. 2002-17, 2002-1 C.B. 676.   
Valuation of automobile deal-   
     
er vehicle parts inventory   
     
     
471   
Rev. Proc. 2003-20, 2003-1 C.B. 445.   
Valuation of remanufactured   
     
cores   
     
     
471 Valuation of heavy   
Rev. Proc. 2006-14, 2006-1 C.B. 350.   
equipment dealer parts   
     
inventory   
     
     
471   
Rev. Proc. 2008-43, 2008-2 C.B. 186.   
Rolling-average method of   
     
accounting for inventories   
     
     
475   
Rev. Proc. 2007-41, 2007-1 C.B. 1492.   
Eligible positions   
     
     
584(a)   
Rev. Proc. 92-51, 1992-1 C.B. 988.   
Qualification of a proposed   
     
common trust fund plan   
     
     
642(c)(5)   
Rev. Proc. 88-53, 1988-2 C.B. 712.   
Qualification of trusts as   
     
pooled income funds   
     
     
664   
Rev. Proc. 2005-24, 2005-1 C.B. 909, as modified by Notice 2006-15, 2006-1 C.B. 501.   
Charitable remainder trusts   
     
     
664(d)(1)   
Rev. Proc. 2003-53, 2003-2 C.B. 230; Rev. Proc. 2003-54, 2003-2 C.B. 236; Rev. Proc. 2003-55,   
Qualification of trusts as   
2003-2 C.B. 242; Rev. Proc. 2003-56, 2003-2 C.B. 249; Rev. Proc. 2003-57, 2003-2 C.B. 257;   
charitable remainder annuity   
Rev. Proc. 2003-58, 2003-2 C.B. 262; Rev. Proc. 2003-59, 2003-2 C.B. 268; Rev. Proc. 2003-60,   
trusts   
2003-2 C.B. 274.   
     
664(d)(2) and (3)   
Rev. Proc. 2005-52, 2005-2 C.B. 326; Rev. Proc. 2005-53, 2005-2 C.B. 339; Rev. Proc. 2005-54,   
Qualification of trusts as   
2005-2 C.B. 353; Rev. Proc. 2005-55, 2005-2 C.B. 367; Rev. Proc. 2005-56, 2005-2 C.B. 383;   
charitable remainder unitrusts   
Rev. Proc. 2005-57, 2005-2 C.B. 392; Rev. Proc. 2005-58, 2005-2 C.B. 402; Rev. Proc. 2005-59,   
     
2005-2 C.B. 412.   
     
832   
Rev. Proc. 2002-46, 2002-2 C.B. 105.   
Insurance company premium   
     
acquisition expenses   
     
     
856(c)   
Rev. Proc. 2003-65, 2003-2 C.B. 336.   
Certain loans treated as real   
     
estate assets   
     
     
1031(a)   
Rev. Proc. 2000-37, 2000-2 C.B. 308, as modified by Rev. Proc. 2004-51, 2004-2 C.B. 294.   
Qualification as a qualified   
     
exchange accommodation   
     
arrangement   
     
     
1031   
Rev. Proc. 2008-16, 2008-1 C.B. 547.   
Safe harbor with respect to   
     
exchanges of residential real   
     
property   
     
     
1031   
Rev. Proc. 2010-14, 2010-12 I.R.B. 456.   
Safe harbor for reporting gain   
     
or loss on failed exchanges   
     
     
1272(a)(6)   
Rev. Proc. 2013-26, 2013-22 I.R.B. 1160.   
Proportional method of   
     
accounting for original issue   
     
discount on pools of credit   
     
card receivables   
     
     
1286   
Rev. Proc. 91-50, 1991-2 C.B. 778.   
Determination of reasonable   
     
compensation under mort-   
     
gage servicing contracts   
     
     
1362(f)   
Rev. Proc. 2013-30, 2013-36 I.R.B. 173.   
Automatic inadvertent   
     
termination relief to certain   
     
corporations   
     
     
2056A   
Rev. Proc. 96-54, 1996-2 C.B. 386.   
Qualified Domestic Trust   
     
2702(a)(3)(A) and 25.2702-   
Rev. Proc. 2003-42, 2003-1 C.B. 993.   
5(c)   
     
Qualified Personal Residence   
     
Trust   
     
     
4051(a)(2)   
Rev. Proc. 2005-19, 2005-1 C.B. 832.   
Imposition of tax on heavy   
     
trucks and trailers sold at   
     
retail   
     
     
1.7704-2(d)   
Rev. Proc. 92-101, 1992-2 C.B. 579.   
New business activity of   
     
existing partnership is closely   
     
related to pre-existing busi-   
     
ness   
     
     
 SUBJECT MATTERS    
 REVENUE PROCEDURE    
       
Certain rent-to-own contracts   
Rev. Proc. 95-38, 1995-2 C.B. 397.   
treated as leases   
     
     
 Automatic change in.03    For requests for an automatic change in accounting period, refer to the following automatic   
 accounting period revenue    
change revenue procedures.   
 procedures    
     
     
  Rev. Proc. 2006-45, 2006-2 C.B. 851, as clarified and modified by Rev. Proc. 2007-64, 2007-2   
     
C.B. 818 (certain corporations); Rev. Proc. 2006-46, 2006-2 C.B. 859 (certain partnerships, sub-   
     
chapter S corporations, personal service corporations, and trusts); and Rev. Proc. 2003-62, 2003-2   
     
C.B. 299 (individuals seeking a calendar year).   
     
     
  The Commissioner's consent to an otherwise qualifying automatic change in accounting period   
     
is granted only if the taxpayer timely complies with the applicable automatic change revenue   
     
procedure.   
     
   
 APPENDIX H    
 MEMORANDUM OF UNDERSTANDING ACKNOWLEDGING RISK WITH EMAIL      
     
I acknowledge that there are risks associated with email, such as the possibility that sensitive taxpayer information could be intercepted and viewed by unauthorized persons. I understand the importance of securing email using appropriate encryption, particularly when transmitting sensitive or confidential tax-related information. I understand that encryption programs only encrypt the email attachment and not the subject line or the body of the email itself, and that confidential information should not be included in the subject line, the body of the email itself, or the file name of the attachment. By signing this agreement, I understand that sensitive or confidential information should be sent only by encrypted email attachments in communicating with the IRS.   
     
Even with encryption it is possible electronic communications could be intercepted. I acknowledge that the United States Government does not guarantee the security of data transmitted electronically by email and accepts no liability, regardless of fault, for any loss or damage sustained without negligence of United States Government employees.   
     
(Name of Taxpayer)   
(Title of Individual Signing Agreement)   
     
SIGNATURE: _______________________________   
     
  DATE: _______________________________   
   
   
 APPENDIX I      
 MEMORANDUMS OF UNDERSTANDING AGREEING TO USE ENCRYPTED EMAIL ATTACHMENTS      
     
 Agreement to use encrypted email attachments.01    For requesters choosing to use encrypted email attachments in com-   
 (compressed Zip format)    
pressed Zip format, submit the following MOU:   
     
 Agreement to Use Encrypted Email Attachments (Compressed Zip format)      
     
Generally, the Office of Chief Counsel, Internal Revenue Service (Chief Counsel) communicates with taxpayers or their representatives by sending documents through the mail or via facsimile, or by telephone. In many cases communication by email is more convenient for both the taxpayer and Chief Counsel. There are risks associated with email, such as the possibility sensitive taxpayer information could be intercepted. If an email is intercepted, any personal information in the email could be viewed by unauthorized persons. It is important to secure email using appropriate encryption, particularly when transmitting sensitive or confidential tax-related information. This agreement is intended to enhance the process of securely exchanging taxpayer data and other tax-related information and increase efficiency of interaction between Chief Counsel and taxpayers or their representatives.   
     
1. Communications   
     
In order to communicate in a formal, efficient manner for tax issues, written communication is essential. Email is one form of written communication; however, in order to protect sensitive information, additional safeguards are necessary for email communications which are not generally required for paper documents. Chief Counsel and the taxpayer, by this agreement, consent to written communications being transmitted via encrypted email attachments. In order to limit access to this information, Chief Counsel and the taxpayer agree to designate participants and provide the list of participants in an addendum to this agreement. Only individuals designated as participants by Chief Counsel and the taxpayer on that list will be included in these communications. The taxpayer will be responsible for providing an updated list when there are changes to their designated participants.   
     
2. Encrypted Email Attachments   
     
Chief Counsel uses SecureZIP(R), a commercial program, to compress and encrypt email attachments that contain sensitive information. The recipient of encrypted email attachments created using this utility may decrypt and view them by entering a password. The recipient must first install a compatible "zip" software utility. In addition to SecureZIP(R), compatible utilities include PKZIP(R), and ZIP   Reader(R)    by    PKWARE(R),    which    is    a    free    Windows    utility    that    enables    users    to    process    compressed    and/or    AES    passphrase-encrypted files created by SecureZIP(R), PKZIP(R) and other products that support these capabilities. SecureZIP and compatible utilities only encrypt the email attachment and not the subject line nor the body of the email itself. To prevent interception and viewing of sensitive or other confidential tax-related information by unauthorized persons, such information must not be included in the email body or subject line.    
     
3. Security   
     
Both parties agree to work together to ensure the joint security of the information contained in the encrypted email attachment. Pursuant to this MOU, Chief Counsel certifies that its system used to transmit, store, or process data is designed, managed, and operated in    a    secure    manner    in    compliance    with    relevant    laws,    regulations,    and    policies.    The    taxpayer    should    also    undertake    steps    to    ensure    proper security protections are employed to transmit, receive, and store this information. By signing this agreement, the taxpayer understands that sensitive or confidential information should be sent only by encrypted email attachment in communicating with the IRS. Even with encryption it is possible electronic communications could be intercepted. By signing this agreement, the taxpayer acknowledges that the United States Government does not guarantee the security of data transmitted electronically by email and accepts no liability, regardless of fault, for any loss or damage sustained without negligence of United States Government employees.   
     
4. Costs   
     
Both parties agree to bear all of their own costs on a nonreimbursable basis in complying with this agreement.   
     
5. Timeline   
     
This agreement is effective upon the signatures of both parties and will remain in effect for the duration of the matter in Chief Counsel, including, but not limited to such time as the matter is on appeal or pending before other United States Government agencies such as the Department of the Treasury or Department of Justice. As a new participant is added to the MOU, they are added to the addendum and both the MOU and the addendum remain part of the case or administrative file. If either the taxpayer or Chief Counsel wishes    to    terminate    this    agreement    before    it    expires,    it    may    be    done    upon    thirty    (30)    days'    advance    notice.    In    the    event    of    a    security    incident, Chief Counsel may immediately terminate the agreement.   
     
6 Additional Terms   
     
Nothing in this agreement shall be construed as a waiver of any sovereign immunity of the United States Government. This agreement is not intended to contravene in any way, the precedence or applicability of Federal law and shall be governed by and construed under Federal law of the United States of America.   
     
(Name of Taxpayer)   
(Title of Individual Signing Agreement)   
     
SIGNATURE: _______________________________   
     
  DATE: _______________________________   
     
Office of Chief Counsel, Internal Revenue Service, United States of America   
(Name of Counsel Employee)   
(Title of Counsel Employee Signing Agreement)   
     
SIGNATURE: _______________________________   
     
  DATE: _______________________________   
     
   
 Agreement to use encrypted email attachments.02    For requesters choosing to use encrypted email attachments with Ado-   
 (Adobe Acrobat Pro password encryption)    
be Acrobat Pro password encryption, submit the following MOU:   
     
 Agreement to Use Encrypted Email Attachments (Adobe Acrobat Pro Password Encryption)      
     
Generally, the Office of Chief Counsel, Internal Revenue Service (Chief Counsel) communicates with taxpayers or their representatives by sending documents through the mail or via facsimile, or by telephone. In many cases communication by email is more convenient for both the taxpayer and Chief Counsel. There are risks associated with email, such as the possibility sensitive taxpayer information could be intercepted. If an email is intercepted, any personal information in the email could be viewed by unauthorized persons. It is important to secure email using appropriate encryption, particularly when transmitting sensitive or confidential tax-related information. This agreement is intended to enhance the process of securely exchanging taxpayer data and other tax-related information and increase efficiency of interaction between Chief Counsel and taxpayers or their representatives.   
     
1. Communications   
     
In order to communicate in a formal, efficient manner for tax issues, written communication is essential. Email is one form of written communication; however, in order to protect sensitive information, additional safeguards are necessary for email communications which are not generally required for paper documents. Chief Counsel and the taxpayer, by this agreement, consent to written communications being transmitted via encrypted email attachments. In order to limit access to this information, Chief Counsel and the taxpayer agree to designate participants and provide the list of participants in an addendum to this agreement. Only individuals designated as participants by Chief Counsel and the taxpayer on that list will be included in these communications. The taxpayer will be responsible for providing an updated list when there are changes to their designated participants.   
     
2. Encrypted Email Attachments   
     
Chief Counsel uses Adobe Acrobat Pro(R), a commercial program, to compress and encrypt email attachments in Adobe Portable Document Format (.pdf) that contain sensitive information. The recipient of encrypted email attachments created using this utility may decrypt and view them by entering a password. The recipient must first install a compatible.pdf software reader with password decryption capability. In addition to Adobe Acrobat Pro(R), the Adobe Acrobat DC Reader(R) is a free Windows utility that enables users to decrypt and open AES passphrase-encrypted files created by Adobe Acrobat Pro. Other compatible.pdf decryption utilities may exist.   
     
Acrobat Pro(R) only encrypts the email attachment and not the subject line nor the body of the email itself. To prevent interception and viewing of sensitive or other confidential tax-related information by unauthorized persons, such information must not be included in the email body or subject line.   
     
Further information about how to encrypt email attachments with Adobe Acrobat products may be found on Adobe's web site or at this link: https://home.treasury.gov/how-to-encryptpassword-protect-microsoft-office-and-adobe-acrobat-pdf-documents.   
     
3. Security   
     
Both parties agree to work together to ensure the joint security of the information contained in the encrypted email attachment. Pursuant to this MOU, Chief Counsel certifies that its system used to transmit, store, or process data is designed, managed, and operated in a secure manner in compliance with relevant laws, regulations, and policies. The taxpayer should also undertake steps to ensure proper security protections are employed to transmit, receive, and store this information. By signing this agreement, the taxpayer understands that sensitive or confidential information should be sent only by encrypted email attachment in communicating with the IRS.   
     
Even with encryption it is possible electronic communications could be intercepted. By signing this agreement, the taxpayer acknowledges that the United States Government does not guarantee the security of data transmitted electronically by email and accepts no liability, regardless of fault, for any loss or damage sustained without negligence of United States Government employees.   
     
4. Costs   
     
Both parties agree to bear all of their own costs on a nonreimbursable basis in complying with this agreement.   
     
5. Timeline   
     
This agreement is effective upon the signatures of both parties and will remain in effect for the duration of the matter in Chief Counsel, including, but not limited to such time as the matter is on appeal or pending before other United States Government agencies such as the Department of the Treasury or Department of Justice. As a new participant is added to the MOU, they are added to the addendum and both the MOU and the addendum remain part of the case or administrative file. If either the taxpayer or Chief Counsel wishes to terminate this agreement before it expires, it may be done upon thirty (30) days' advance notice.   
     
In the event of a security incident, Chief Counsel may immediately terminate the agreement.   
     
6 Additional Terms   
     
Nothing in this agreement shall be construed as a waiver of any sovereign immunity of the United States Government. This agreement is not intended to contravene in any way, the precedence or applicability of Federal law and shall be governed by and construed under Federal law of the United States of America.   
     
(Name of Taxpayer)   
(Title of Individual Signing Agreement)   
     
SIGNATURE: _______________________________   
     
  DATE: _______________________________   
     
Office of Chief Counsel, Internal Revenue Service, United States of America   
(Name of Counsel Employee)   
(Title of Counsel Employee Signing Agreement)   
     
SIGNATURE: _______________________________   
     
  DATE: _______________________________   
     
     
 Agreement to use encrypted email attachments.02    For requesters choosing to use encrypted email attachments with Mi-   
 (Microsoft Office 2016/365 password encryp -    
crosoft Office 2016/365 password encryption, submit the following MOU:   
 tion)    
     
     
 Agreement to Use Encrypted Email Attachments (Microsoft Office 2016/365 Password Encryption)      
     
Generally, the Office of Chief Counsel, Internal Revenue Service (Chief Counsel) communicates with taxpayers or their representatives by sending documents through the mail or via facsimile, or by telephone. In many cases communication by email is more convenient for both the taxpayer and Chief Counsel. There are risks associated with email, such as the possibility sensitive taxpayer information could be intercepted. If an email is intercepted, any personal information in the email could be viewed by unauthorized persons. It is important to secure email using appropriate encryption, particularly when transmitting sensitive or confidential tax-related information. This agreement is intended to enhance the process of securely exchanging taxpayer data and other tax-related information and increase efficiency of interaction between Chief Counsel and taxpayers or their representatives.   
     
1. Communications   
     
In order to communicate in a formal, efficient manner for tax issues, written communication is essential. Email is one form of written communication; however, in order to protect sensitive information, additional safeguards are necessary for email communications which are not generally required for paper documents. Chief Counsel and the taxpayer, by this agreement, consent to written communications being transmitted via encrypted email attachments. In order to limit access to this information, Chief Counsel and the taxpayer agree to designate participants and provide the list of participants in an addendum to this agreement. Only individuals designated as participants by Chief Counsel and the taxpayer on that list will be included in these communications. The taxpayer will be responsible for providing an updated list when there are changes to their designated participants.   
     
2. Encrypted Email Attachments   
     
Chief Counsel uses Microsoft Office 365(R), a commercial program, to compress and encrypt email attachments in Microsoft Office formats, including Word, Excel or PowerPoint, that contain sensitive information. The recipient of encrypted email attachments created using this program may decrypt and view them by entering a password. The recipient should use Microsoft 2016(R) or Microsoft Office 365(R) to decrypt and open encrypted Office files sent by Chief Counsel as email attachments. Older versions of Microsoft Office may not successfully decrypt these attachments.   
     
Microsoft Office 365 only encrypts the email attachment and not the subject line nor the body of the email itself. To prevent interception and viewing of sensitive or other confidential tax-related information by unauthorized persons, such information must not be included in the email body or subject line.   
     
Further information about how to encrypt email attachments with Microsoft Office products may be found on Microsoft's web site or at this link: https://home.treasury.gov/how-to-encryptpassword-protect-microsoft-office-and-adobe-acrobat-pdf-documents.   
     
3. Security   
     
Both parties agree to work together to ensure the joint security of the information contained in the encrypted email attachment. Pursuant to this MOU, Chief Counsel certifies that its system used to transmit, store, or process data is designed, managed, and operated in a secure manner in compliance with relevant laws, regulations, and policies. The taxpayer should also undertake steps to ensure proper security protections are employed to transmit, receive, and store this information. By signing this agreement, the taxpayer understands that sensitive or confidential information should be sent only by encrypted email attachment in communicating with the IRS.   
     
Even with encryption it is possible electronic communications could be intercepted. By signing this agreement, the taxpayer acknowledges that the United States Government does not guarantee the security of data transmitted electronically by email and accepts no liability, regardless of fault, for any loss or damage sustained without negligence of United States Government employees.   
     
4. Costs   
     
Both parties agree to bear all of their own costs on a nonreimbursable basis in complying with this agreement.   
     
5. Timeline   
     
This agreement is effective upon the signatures of both parties and will remain in effect for the duration of the matter in Chief Counsel, including, but not limited to such time as the matter is on appeal or pending before other United States Government agencies such as the Department of the Treasury or Department of Justice. As a new participant is added to the MOU, they are added to the addendum and both the MOU and the addendum remain part of the case or administrative file. If either the taxpayer or Chief Counsel wishes to terminate this agreement before it expires, it may be done upon thirty (30) days' advance notice.   
     
In the event of a security incident, Chief Counsel may immediately terminate the agreement.   
     
6 Additional Terms   
     
Nothing in this agreement shall be construed as a waiver of any sovereign immunity of the United States Government. This agreement is not intended to contravene in any way, the precedence or applicability of Federal law and shall be governed by and construed under Federal law of the United States of America.   
     
(Name of Taxpayer)   
(Title of Individual Signing Agreement)   
     
SIGNATURE: _______________________________   
     
  DATE: _______________________________   
     
Office of Chief Counsel, Internal Revenue Service, United States of America   
(Name of Counsel Employee)   
(Title of Counsel Employee Signing Agreement)   
     
SIGNATURE: _______________________________   
     
  DATE: _______________________________