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Internal Revenue

bulletin

Bulletin No. 2000–1
January 3, 2000

HIGHLIGHTS
OF THIS ISSUE

These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.

EMPLOYEE PLANS
Rev. Proc. 2000–4, page 115.
Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters relating to
sections of the Code currently under the jurisdiction of the
Office of the Commissioner, Tax Exempt and Government
Entities Division. Rev. Proc. 99–4 superseded.

Rev. Proc. 2000–5 page 158.
Technical advice. Revised procedures, in conformance
with the Internal Revenue Service Restructuring and Reform
Act of 1998, are provided for furnishing technical advice to
area managers, determinations managers, and appeals office chiefs by the Office of the Commissioner, Tax Exempt
and Government Entities Division, regarding issues in the
employee plans area (including actuarial matters) and exempt organizations area. Rev. Proc. 99–5 superseded.

Rev. Proc. 2000–6, page 187.
Employee plans determination letters. Revised procedures are provided for issuing determination letters on the
qualified status of employee plans under sections 401(a),
403(a), 409, and 4975 of the Code. Rev. Proc. 99–6 superseded.

Rev. Proc. 2000–8, page 230.
User fees for employee plans and exempt organizations. Up-to-date guidance for complying with the user fee
program of the Service as it pertains to requests for letter
rulings, determination letters, etc., on matters under the ju-

risdiction of the Office of the Commissioner, Tax Exempt and
Government Entities Division, is provided. Rev. Proc. 99–8
superseded.

EXEMPT ORGANIZATIONS
Rev. Proc. 2000–4, page 115.
Rulings and information letters; issuance procedures.
Revised procedures are provided for furnishing ruling letters,
information letters, etc., on matters relating to sections of
the Code currently under the jurisdiction of the Office of the
Commissioner, Tax Exempt and Government Entities Division. Rev. Proc. 99–4 superseded.

Rev. Proc. 2000–5, page 158.
Technical advice. Revised procedures, in conformance
with the Internal Revenue Service Restructuring and Reform
Act of 1998, are provided for furnishing technical advice to
area managers, determinations managers, and appeals office chiefs by the Office of the Commissioner, Tax Exempt
and Government Entities Division, regarding issues in the
employee plans area (including actuarial matters) and exempt organizations area. Rev. Proc. 99–5 superseded.

Rev. Proc. 2000–8, page 230.
User fees for employee plans and exempt organizations. Up-to-date guidance for complying with the user fee
program of the Service as it pertains to requests for letter
rulings, determination letters, etc., on matters under the jurisdiction of the Office of the Commissioner, Tax Exempt and
Government Entities Division, is provided. Rev. Proc. 99–8
superseded.
(Continued on page 3)

Numerical Finding List of Revenue Rulings, Revenue Procedures, Treasury Decisions, etc., published in the Bulletin from July
through December 1999 begins on page ii.
Finding List of Previously Published Items published in the Bulletin from July through December 1999 begins on page iii.
Cumulative List of Declaratory Judgment Proceedings Under Section 7428 for 1999 begins on page 242.
Index of items published in the Bulletin from July through December 1999 begins on page v.

Department of the Treasury
Internal Revenue Service

The IRS Mission
and by applying the tax law with integrity and fairness to
all.

Provide America’s taxpayers top quality service by helping them understand and meet their tax responsibilities

Introduction
The Internal Revenue Bulletin is the authoritative instrument
of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service
and for publishing Treasury Decisions, Executive Orders, Tax
Conventions, legislation, court decisions, and other items of
general interest. It is published weekly and may be obtained
from the Superintendent of Documents on a subscription
basis. Bulletin contents are consolidated semiannually into
Cumulative Bulletins, which are sold on a single-copy basis.

dures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances
are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions
of the Internal Revenue Code of 1986.

It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements
of internal practices and procedures that affect the rights
and duties of taxpayers are published.

Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions, and Subpart B, Legislation and Related
Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to
these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings
are issued by the Department of the Treasury’s Office of the
Assistant Secretary (Enforcement).

Revenue rulings represent the conclusions of the Service on
the application of the law to the pivotal facts stated in the
revenue ruling. In those based on positions taken in rulings
to taxpayers or technical advice to Service field offices,
identifying details and information of a confidential nature
are deleted to prevent unwarranted invasions of privacy and
to comply with statutory requirements.

Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.

Rulings and procedures reported in the Bulletin do not have
the force and effect of Treasury Department Regulations,
but they may be used as precedents. Unpublished rulings
will not be relied on, used, or cited as precedents by Service
personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and proce-

The first Bulletin for each month includes a cumulative index
for the matters published during the preceding months.
These monthly indexes are cumulated on a semiannual basis,
and are published in the first Bulletin of the succeeding semiannual period, respectively.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.

2

HIGHLIGHTS
OF THIS ISSUE—Continued
ADMINISTRATIVE

appeals offices, in areas under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel
(Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), and the Associate Chief Counsel (International). Rev. Proc. 99–2 superseded.

Rev. Proc. 2000–1, page 4.
Letter rulings, determination letters, and information
letters issued by the Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and
Exempt Organizations), Associate Chief Counsel
(Enforcement Litigation), and Associate Chief Counsel
(International). Revised procedures are provided for issuing letter rulings, determination letters, and information letters on specific issues under the jurisdiction of the Associate
Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate
Chief Counsel (Enforcement Litigation), and the Associate
Chief Counsel (International). Rev. Proc. 99–1 superseded;
Notice 97-19 and Rev. Proc. 96-13 modified.

Rev. Proc. 2000–3, page 103.
Areas in which advance rulings will not be issued; Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations). This
procedure provides a revised list of those provisions of the
Code under the jurisdiction of the Associate Chief Counsel
(Domestic) and the Associate Chief Counsel (Employee Benefits and Exempt Organizations) relating to matters where the
Service will not issue advance rulings or determination letters.
Rev. Procs. 99–3 and 99–51 superseded.

Rev. Proc. 2000–2, page 73.

Rev. Proc. 2000–7, page 227.

Technical advice to the district directors and chiefs,
appeals offices, from the Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits
and Exempt Organizations), Associate Chief Counsel
(Enforcement Litigation), and Associate Chief Counsel
(International). Revised procedures are provided for furnishing technical advice to the district directors and chiefs,

Areas in which advance rulings will not be issued; Associate Chief Counsel (International). This procedure revises the list of those provisions of the Code under the jurisdiction of the Associate Chief Counsel (International) relating
to matters where the Service will not issue advance rulings
or determination letters. Rev. Proc. 99–7 superseded.

3

Part III. Administrative, Procedural, and Miscellaneous
26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 2000–1
TABLE OF CONTENTS
SECTION 1. WHAT IS THE
PURPOSE OF THIS REVENUE
PROCEDURE?
SECTION 2. IN WHAT FORM
IS GUIDANCE PROVIDED BY
THE OFFICES OF ASSOCIATE
CHIEF COUNSEL (DOMESTIC),
ASSOCIATE CHIEF COUNSEL
(EMPLOYEE BENEFITS AND
EXEMPT ORGANIZATIONS),
ASSOCIATE CHIEF COUNSEL
(ENFORCEMENT LITIGATION),
AND ASSOCIATE CHIEF
COUNSEL (INTERNATIONAL)?

p. 10
p. 10
.01 Letter ruling
.02 Closing agreement
.03 Determination letter
.04 Information letter
.05 Revenue ruling
.06 Oral guidance
(1) No oral rulings, and no written rulings in response to oral requests
(2) Discussion possible on substantive issues

SECTION 3. ON WHAT ISSUES
MAY TAXPAYERS REQUEST
WRITTEN GUIDANCE UNDER
THIS PROCEDURE?

p. 12
.01 Issues under the jurisdiction of the Associate Chief Counsel (Domestic)
(1) Issues under the Assistant Chief Counsel (Corporate)
(2) Issues under the Assistant Chief Counsel (Financial Institutions and Products)
(3) Issues under the Assistant Chief Counsel (Income Tax and Accounting)
(4) Issues under the Assistant Chief Counsel (Passthroughs and Special Industries)
.02 Issues under the jurisdiction of the Associate Chief Counsel (Employee
Benefits and Exempt Organizations)
.03 Issues under the jurisdiction of the Associate Chief Counsel (Enforcement
Litigation)
.04 Issues under the jurisdiction of the Associate Chief Counsel (International)

SECTION 4. ON WHAT ISSUES
MUST WRITTEN GUIDANCE
BE REQUESTED UNDER
DIFFERENT PROCEDURES?

p.14
.01 Alcohol, tobacco, and firearms taxes
.02 Employee plans and exempt organizations

January 3, 2000

4

2000–1 I.R.B.

SECTION 5. UNDER WHAT
CIRCUMSTANCES DOES
THE NATIONAL OFFICE
ISSUE LETTER RULINGS?

p. 14
.01 In income and gift tax matters
.02 A § 301.9100 request for extension of time for making an election or for
other relief
.03 Determinations under § 999(d) of the Internal Revenue Code
.04 In matters involving § 367
.05 In estate tax matters
.06 In matters involving additional estate tax under § 2032A(c)
.07 In matters involving qualified domestic trusts under § 2056A
.08 In generation-skipping transfer tax matters
.09 In employment and excise tax matters
.10 In administrative provisions matters
.11 Generally not to business associations or groups
.12 Generally not to foreign governments
.13 Generally not on federal tax consequences of proposed legislation
.14 Issuance of a letter ruling before the issuance of a regulation or other published guidance

SECTION 6. UNDER WHAT
CIRCUMSTANCES DO
DISTRICT DIRECTORS
ISSUE DETERMINATION
LETTERS?

p. 19
.01 In income and gift tax matters
.02 In estate tax matters
.03 In generation-skipping transfer tax matters
.04 In employment and excise tax matters
.05 Circumstances under which determination letters are not issued by district
director
.06 Requests concerning income, estate, or gift tax returns
.07 Attach a copy of determination letter to taxpayer’s return
.08 Review of determination letters

SECTION 7. UNDER WHAT
CIRCUMSTANCES DOES
THE SERVICE HAVE
DISCRETION TO ISSUE
LETTER RULINGS AND
DETERMINATION LETTERS?

p. 21
.01 Ordinarily not in certain areas because of factual nature of the problem
.02 Not on alternative plans or hypothetical situations
.03 Ordinarily not on part of an integrated transaction

2000–1 I.R.B.

5

January 3, 2000

.04 Ordinarily not on questions involving the validity of the federal income tax
or similar matters
.05 On constructive sales price under § 4216(b) or § 4218(c)
SECTION 8. WHAT ARE THE
GENERAL INSTRUCTIONS
FOR REQUESTING LETTER
RULINGS AND
DETERMINATION LETTERS?

p. 21
.01 Certain information required in all requests
(1) Complete statement of facts and other information
(2) Copies of all contracts, wills, deeds, agreements, instruments, other documents, and foreign laws
(3) Analysis of material facts
(4) Statement regarding whether same issue is in an earlier return
(5) Statement regarding whether same or similar issue was previously ruled
on or requested, or is currently pending
(6) Statement of supporting authorities
(7) Statement of contrary authorities
(8) Statement identifying pending legislation
(9) Statement identifying information to be deleted from copy of letter ruling
or determination letter for public inspection
(10) Signature by taxpayer or authorized representative
(11) Authorized representatives
(12) Power of attorney and declaration of representative
(13) Penalties of perjury statement
(14) Number of copies of request to be submitted
(15) Sample format for a letter ruling request
(16) Checklist for letter ruling requests
.02 Additional information required in certain circumstances
(1) To request separate letter rulings for multiple issues in a single situation
(2) To designate recipient of original or copy of letter ruling or determination letter
(3) To request a particular conclusion on a proposed transaction
(4) To request expeditious handling
(5) To receive any document related to the letter ruling request by facsimile
transmission (fax)
(6) To submit a request for a letter ruling by fax

January 3, 2000

6

2000–1 I.R.B.

(7) To request a conference
(8) To obtain the applicable user fee for substantially identical letter rulings
or identical accounting method changes
.03 Address to send the request
(1) Requests for letter rulings
(2) Requests for determination letters
.04 Pending letter ruling requests
.05 When to attach letter ruling to return
.06 How to check on status of request
.07 Request may be withdrawn or national office may decline to issue letter ruling
.08 Compliance with Treasury Department Circular No. 230
SECTION 9. WHAT OTHER
CHECKLISTS, GUIDELINE
REVENUE PROCEDURES,
NOTICES, SAFE HARBOR
REVENUE PROCEDURES,
AND AUTOMATIC CHANGE
REVENUE PROCEDURES
APPLY TO CERTAIN
REQUESTS?

p. 33

SECTION 10. HOW DOES THE
NATIONAL OFFICE HANDLE
LETTER RULING REQUESTS?

p. 39

.01 Checklists and guideline revenue procedures and notices
.02 Safe harbor revenue procedures
.03 Automatic change revenue procedures

.01 Controls request and refers it to appropriate Assistant Chief Counsel or to
the Office of Associate Chief Counsel (International)
.02 Branch representative contacts taxpayer within 21 days
.03 Notifies taxpayer if any issues have been referred to another branch or office
.04 Determines if transaction can be modified to obtain favorable letter ruling
.05 Is not bound by informal opinion expressed
.06 Tells taxpayer if request lacks essential information during initial contact
.07 Requires prompt submission of additional information requested after initial
contact
.08 Near the completion of the ruling process, advises the taxpayer of conclusions and, if the Service will rule adversely, offers the taxpayer the opportunity to withdraw the letter ruling request
.09 May request draft of proposed letter ruling near the completion of the ruling
process
.10 Issues separate letter rulings for substantially identical letter rulings and
generally issues a single letter ruling for identical accounting method
changes

2000–1 I.R.B.

7

January 3, 2000

.11 Sends copy of letter ruling to district director
SECTION 11. HOW ARE
CONFERENCES
SCHEDULED?

p. 43
.01 Schedules a conference if requested by taxpayer
.02 Permits taxpayer one conference of right
.03 Disallows verbatim recording of conferences
.04 Makes tentative recommendations on substantive issues
.05 May offer additional conferences
.06 Requires written confirmation of information presented at conference
.07 May schedule a pre-submission conference
.08 Under limited circumstances, may schedule a conference to be held by telephone

SECTION 12. WHAT EFFECT
WILL A LETTER RULING
HAVE?

p. 46
.01 May be relied on subject to limitations
.02 Will not apply to another taxpayer
.03 Will be used by a district director in examining the taxpayer’s return
.04 May be revoked or modified if found to be in error
.05 Not generally revoked or modified retroactively
.06 Retroactive effect of revocation or modification applied to a particular transaction
.07 Retroactive effect of revocation or modification applied to a continuing action or series of actions
.08 Generally not retroactively revoked or modified if related to sale or lease
subject to excise tax
.09 May be retroactively revoked or modified when transaction is entered into
before the issuance of the letter ruling
.10 May be retroactively revoked or modified when transaction is entered into
after a change in material facts
.11 Taxpayer may request that retroactivity be limited
(1) Request for relief under § 7805(b) must be made in required format
(2) Taxpayer may request a conference on application of § 7805(b)

SECTION 13. WHAT EFFECT
WILL A DETERMINATION
LETTER HAVE?

p. 49
.01 Has same effect as a letter ruling
.02 Taxpayer may request that retroactive effect of revocation or modification
be limited

January 3, 2000

8

2000–1 I.R.B.

(1) Request for relief under § 7805(b) must be made in required format
(2) Taxpayer may request a conference on application of § 7805(b)
SECTION 14. UNDER WHAT
CIRCUMSTANCES ARE
MATTERS REFERRED
BETWEEN A DISTRICT
OFFICE AND THE NATIONAL
OFFICE?

p. 50
.01 Requests for determination letters
.02 No-rule areas
.03 Requests for letter rulings

SECTION 15. WHAT ARE THE
p. 50
USER FEE REQUIREMENTS
FOR REQUESTS FOR LETTER
RULINGS AND DETERMINATION
LETTERS?

.01 Legislation authorizing user fees
.02 Requests to which a user fee applies
.03 Requests to which a user fee does not apply
.04 Exemptions from the user fee requirements
.05 Fee schedule
.06 Applicable user fee for a request involving multiple offices, fee categories,
issues, transactions, or entities
.07 Applicable user fee for substantially identical letter rulings or identical accounting method changes
.08 Method of payment
.09 Effect of nonpayment or payment of incorrect amount
.10 Refunds of user fee
.11 Request for reconsideration of user fee

SECTION 16. WHAT
ARE THE GENERAL
PROCEDURES APPLICABLE
TO INFORMATION LETTERS
ISSUED BY THE
NATIONAL OFFICE?

p. 56
.01 Will be made available to the public

.02 Deletions made under the Freedom of Information Act
.03 Effect of information letters

SECTION 17. WHAT
SIGNIFICANT CHANGES
HAVE BEEN MADE TO
REV. PROC. 99–1?

p. 57

SECTION 18. WHAT IS THE
EFFECT OF THIS REVENUE
PROCEDURE ON OTHER
DOCUMENTS?

p. 57

2000–1 I.R.B.

9

January 3, 2000

SECTION 19. WHAT IS THE
EFFECTIVE DATE OF THIS
REVENUE PROCEDURE?

p. 57

SECTION 20. PAPERWORK
REDUCTION ACT

p. 58

DRAFTING INFORMATION

p. 58

INDEX

p. 59

APPENDIX A—SCHEDULE
OF USER FEES

p. 62

APPENDIX B—SAMPLE
FORMAT FOR A LETTER
RULING REQUEST

p. 66

APPENDIX C—CHECKLIST
FOR A LETTER RULING
REQUEST

p. 69

SECTION 1. WHAT IS THE
PURPOSE OF THIS REVENUE
PROCEDURE?

This revenue procedure explains how the Internal Revenue Service gives guidance to
taxpayers on issues under the jurisdiction of the Associate Chief Counsel (Domestic),
the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), and the Associate Chief Counsel (International). It explains the kinds of guidance and the manner in which guidance is requested
by taxpayers and provided by the Service. A sample format of a request for a letter ruling
is provided in Appendix B.

Description of terms used in
this revenue procedure

For purposes of this revenue procedure—
(1) any reference to district director or district office includes their respective offices or,
when appropriate, the Assistant Commissioner (International);
(2) the term “taxpayer” includes all persons subject to any provision of the Internal Revenue Code (including issuers of § 103 obligations) and, when appropriate, their representatives; and
(3) the term “national office” refers to the Office of Associate Chief Counsel (Domestic),
the Office of Associate Chief Counsel (Employee Benefits and Exempt Organizations),
the Office of Associate Chief Counsel (Enforcement Litigation), or the Office of Associate
Chief Counsel (International), as appropriate.
The offices and titles in this revenue procedure are based on the current organization of
the Service. We anticipate that these offices and titles will change as the reorganization of
the Service is implemented.

Updated annually

The revenue procedure is updated annually as the first revenue procedure of the year, but
may be modified or amplified during the year.

SECTION 2. IN WHAT FORM
IS GUIDANCE PROVIDED BY
THE OFFICES OF ASSOCIATE
CHIEF COUNSEL (DOMESTIC),
ASSOCIATE CHIEF COUNSEL

The Service provides guidance in the form of letter rulings, closing agreements, determination letters, information letters, revenue rulings, and oral advice.

Sec. 1
January 3, 2000

10

2000–1 I.R.B.

(EMPLOYEE BENEFITS AND
EXEMPT ORGANIZATIONS),
ASSOCIATE CHIEF
COUNSEL (ENFORCEMENT
LITIGATION), AND ASSOCIATE
CHIEF COUNSEL
(INTERNATIONAL)?

The Service provides guidance in the form of letter rulings, closing agreements, determination letters, information letters, revenue rulings, and oral advice

Letter ruling

.01 A “letter ruling” is a written statement issued to a taxpayer by the national office that
interprets and applies the tax laws to the taxpayer’s specific set of facts. A letter ruling includes the written permission or denial of permission by the national office to a request for
a change in a taxpayer’s accounting method or accounting period. Once issued, a letter
ruling may be revoked or modified for any number of reasons, as explained in section 12
of this revenue procedure, unless it is accompanied by a “closing agreement.”

Closing agreement

.02 A closing agreement is a final agreement between the Service and a taxpayer on a
specific issue or liability. It is entered into under the authority in § 7121 and is final unless
fraud, malfeasance, or misrepresentation of a material fact can be shown.
A closing agreement may be entered into when it is advantageous to have the matter permanently and conclusively closed or when a taxpayer can show that there are good reasons for an agreement and that making the agreement will not prejudice the interests of the
Government. In appropriate cases, a taxpayer may be asked to enter into a closing agreement as a condition to the issuance of a letter ruling.
If, in a single case, a closing agreement is requested for each person in a class of taxpayers, separate agreements are entered into only if the class consists of 25 or fewer taxpayers. However, if the issue and holding are identical for the class and there are more than 25
taxpayers in the class, a “mass closing agreement” will be entered into with the taxpayer
who is authorized by the others to represent the class.

Determination letter

.03 A “determination letter” is a written statement issued by a district director that applies the principles and precedents previously announced by the national office to a specific set of facts. It is issued only when a determination can be made based on clearly established rules in the statute, a tax treaty, or the regulations, or based on a conclusion in a
revenue ruling, opinion, or court decision published in the Internal Revenue Bulletin that
specifically answers the questions presented.
A determination letter does not include assistance provided by the U.S. competent authority pursuant to the mutual agreement procedure in tax treaties as set forth in Rev. Proc.
96–13, 1996–1 C.B. 616.

Information letter

.04 An “information letter” is a statement issued either by the national office or by a district director. It calls attention to a well-established interpretation or principle of tax law
(including a tax treaty) without applying it to a specific set of facts. An information letter
may be issued if the taxpayer’s inquiry indicates a need for general information or if the
taxpayer’s request does not meet the requirements of this revenue procedure and the Service thinks general information will help the taxpayer. The taxpayer should provide a daytime telephone number with the taxpayer’s request for an information letter. An information letter is advisory only and has no binding effect on the Service.

Revenue ruling

.05 A “revenue ruling” is an interpretation by the Service that has been published in the
Internal Revenue Bulletin. It is the conclusion of the Service on how the law is applied to
a specific set of facts. Revenue rulings are issued only by the national office and are published for the information and guidance of taxpayers, Service personnel, and other interested parties.

2000–1 I.R.B.

11

Sec. 2.05
January 3, 2000

Because each revenue ruling represents the conclusion of the Service regarding the application of law to the entire statement of facts involved, taxpayers, Service personnel, and
other concerned parties are cautioned against reaching the same conclusion in other cases
unless the facts and circumstances are substantially the same. They should consider the
effect of subsequent legislation, regulations, court decisions, revenue rulings, notices, and
announcements. See Rev. Proc. 89–14, 1989–1 C.B. 814, which states the objectives of,
and standards for, the publication of revenue rulings and revenue procedures in the Internal Revenue Bulletin.
Oral guidance

.06
(1) No oral rulings, and no written rulings in response to oral requests.
The Service does not orally issue letter rulings or determination letters, nor does it issue
letter rulings or determination letters in response to oral requests from taxpayers. However, Service employees ordinarily will discuss with taxpayers or their representatives inquiries regarding whether the Service will rule on particular issues and questions relating
to procedural matters about submitting requests for letter rulings or determination letters
for a particular case.
(2) Discussion possible on substantive issues.
At the discretion of the Service and as time permits, substantive issues also may be discussed. However, such a discussion will not be binding on the Service in general or on the
Office of Chief Counsel in particular and cannot be relied upon as a basis for obtaining
retroactive relief under the provisions of § 7805(b).
Substantive tax issues involving the taxpayer that are under examination, in appeals, or in
litigation will not be discussed by Service employees not directly involved in the examination, appeal, or litigation of the issues unless the discussion is coordinated with those Service employees who are directly involved in the examination, appeal, or litigation of the
issues. The taxpayer or the taxpayer’s representative ordinarily will be asked whether the
oral request for guidance or information relates to a matter pending before another office
of the Service.
If a tax issue is not under examination, in appeals, or in litigation, the tax issue may be
discussed even though the issue is affected by a nontax issue pending in litigation.
A taxpayer may seek oral technical guidance from a taxpayer service representative in a
district office or service center when preparing a return or report. Oral guidance is advisory only, and the Service is not bound to recognize it, for example, in the examination of
the taxpayer’s return.
The Service does not respond to letters seeking to confirm the substance of oral discussions, and the absence of a response to such a letter is not confirmation of the substance of
the letter.

SECTION 3. ON WHAT
ISSUES MAY TAXPAYERS
REQUEST WRITTEN
GUIDANCE UNDER THIS
PROCEDURE?

Taxpayers may request letter rulings, information letters, and closing agreements under
this revenue procedure on issues within the jurisdiction of the Associate Chief Counsel
(Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations),
the Associate Chief Counsel (Enforcement Litigation), and the Associate Chief Counsel
(International). The national office issues letter rulings to answer written inquiries of individuals and organizations about their status for tax purposes and the tax effects of their
acts or transactions when appropriate in the interest of sound tax administration.
Taxpayers also may request determination letters within the jurisdiction of the appropriate district director offices that relate to the Code sections under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and

Sec. 2.05
January 3, 2000

12

2000–1 I.R.B.

Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), or the Associate Chief Counsel (International).
Issues under the jurisdiction
of the Associate Chief Counsel
(Domestic)

.01 Issues under the jurisdiction of the Associate Chief Counsel (Domestic) include
all issues under the jurisdiction of the various Assistant Chief Counsels as explained
below.

Issues under the Assistant
Chief Counsel (Corporate)

(1) Issues under the Assistant Chief Counsel (Corporate) include those that involve consolidated returns, corporate acquisitions, reorganizations, liquidations, redemptions, spinoffs, transfers to controlled corporations, distributions to shareholders, corporate bankruptcies, the effect of certain ownership changes on net operating loss carryovers and
other tax attributes, debt vs. equity determinations, allocation of income and deductions
among taxpayers, acquisitions made to evade or avoid income tax, and certain earnings
and profits questions.

Issues under the Assistant Chief
Counsel (Financial Institutions
and Products)

(2) Issues under the Assistant Chief Counsel (Financial Institutions and Products) include those that involve income taxes and accounting method changes of banks, savings
and loan associations, real estate investment trusts (REITs), regulated investment companies (RICs), real estate mortgage investment conduits (REMICs), tax-exempt obligations,
mortgage credit certificates (MCCs), insurance companies and products, and financial
products.

Issues under the Assistant
Chief Counsel (Income Tax
and Accounting)

(3) Issues under the Assistant Chief Counsel (Income Tax and Accounting) include
those that involve recognition and timing of income and deductions of individuals and
corporations, sales and exchanges, capital gains and losses, installment sales, equipment
leasing, inventories, the alternative minimum tax, accounting method changes for these
and other miscellaneous issues, various administrative provisions, and accounting periods.

Issues under the Assistant
Chief Counsel (Passthroughs
and Special Industries)

(4) Issues under the Assistant Chief Counsel (Passthroughs and Special Industries) include those that involve income taxes of S corporations (except accounting periods and
methods) and certain noncorporate taxpayers (including partnerships, common trust
funds, and trusts); entity classification; estate, gift, generation-skipping transfer, and certain excise taxes; amortization, depreciation, depletion, and other engineering issues; accounting method changes for depreciation and amortization; cooperative housing corporations; farmers’ cooperatives (under § 521); the low-income housing, disabled access, and
qualified electric vehicle credits; research and experimental expenditures; shipowners’
protection and indemnity associations (under § 526); and certain homeowners associations
(under § 528).

Issues under the jurisdiction
of the Associate Chief Counsel
(Employee Benefits and Exempt
Organizations)

.02 Issues under the jurisdiction of the Associate Chief Counsel (Employee Benefits
and Exempt Organizations) include those that involve income tax and other tax aspects of
executive compensation and employee benefit programs (other than those within the jurisdiction of the Commissioner (Tax Exempt and Government Entities Division), employment taxes, and taxes on self-employment income.

Issues under the jurisdiction
of the Associate Chief Counsel
(Enforcement Litigation)

.03 Issues under the jurisdiction of the Associate Chief Counsel (Enforcement Litigation) include issues only under the jurisdiction of the Assistant Chief Counsel (General
Litigation). Issues under the Assistant Chief Counsel (General Litigation) include those
that involve collection.

Issues under the jurisdiction of
the Associate Chief Counsel
(International)

.04 Issues under the jurisdiction of the Associate Chief Counsel (International) include
the tax treatment of nonresident aliens and foreign corporations; withholding of tax on
nonresident aliens and foreign corporations; foreign tax credit; determination of sources of
income; income from sources without the United States; subpart F questions; domestic international sales corporations (DISCs); foreign sales corporations (FSCs); international
boycott determinations; treatment of certain passive foreign investment companies; and
income affected by treaty.

2000–1 I.R.B.

13

Sec. 3.04
January 3, 2000

For the procedures to obtain advance pricing agreements under § 482, see Rev. Proc.
96–53, 1996–2 C.B. 375, as modified by Notice 98–65, 1998–2 C.B. 803.
For the procedures concerning competent authority relief arising under the application
and interpretation of tax treaties between the United States and other countries, see Rev.
Proc. 96–13. However, competent authority consideration for an advance pricing agreement should be requested under Rev. Proc. 96–53.
SECTION 4. ON WHAT ISSUES
MUST WRITTEN GUIDANCE
BE REQUESTED UNDER
DIFFERENT PROCEDURES?
Alcohol, tobacco, and
firearms taxes

.01 The procedures for obtaining letter rulings, etc., that apply to federal alcohol,
tobacco, and firearms taxes under subtitle E of the Code are under the jurisdiction of the
Bureau of Alcohol, Tobacco and Firearms.

Employee plans and
exempt organizations

.02 The procedures for obtaining letter rulings, determination letters, etc., on employee
plans and exempt organizations are under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. See Rev. Proc. 2000–4, this Bulletin. See also
Rev. Proc. 2000–6, this Bulletin, for the procedures for issuing determination letters on the
qualified status of pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans under §§ 401, 403(a), 409, and 4975(e)(7), and the status for exemption of
any related trusts or custodial accounts under § 501(a).
For the user fee requirements applicable to requests for letter rulings, determination letters, etc., under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, see Rev. Proc. 2000–8.

SECTION 5. UNDER WHAT
CIRCUMSTANCES DOES
THE NATIONAL OFFICE
ISSUE LETTER RULINGS?
In income and gift
tax matters

.01 In income and gift tax matters, the national office generally issues a letter ruling on
a proposed transaction and on a completed transaction if the letter ruling request is submitted before the return is filed for the year in which the transaction that is the subject of
the request was completed.
(1) Circumstances under which a letter ruling is not ordinarily issued. The national
office ordinarily does not issue a letter ruling if, at the time the letter ruling is requested,
the identical issue is involved in the taxpayer’s return for an earlier period and that issue—
(a) is being examined by a district director;
(b) is being considered by an appeals office;
(c) is pending in litigation in a case involving the taxpayer or a related taxpayer;
(d) has been examined by a district director or considered by an appeals office and the
statutory period of limitations has not expired for assessment or for filing a claim for refund or credit of tax; or
(e) has been examined by a district director or considered by an appeals office and a
closing agreement covering the issue or liability has not been entered into by a district director or by an appeals office.
If a return dealing with an issue for a particular year is filed while a request for a letter
ruling on that issue is pending, the national office will issue the letter ruling unless it is no-

Sec. 3.04
January 3, 2000

14

2000–1 I.R.B.

tified 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 district director. See section 8.04 of
this revenue procedure. However, even if an examination has begun, the national office
ordinarily will issue the letter ruling if the district director agrees, by memorandum, to the
issuance of the letter ruling.
(2) No letter ruling on a property conversion after return filed. The national office
does not issue a letter ruling on the replacement of involuntarily converted property,
whether or not the property has been replaced, if the taxpayer has already filed a return for
the taxable year in which the property was converted. However, the district director may
issue a determination letter in this case. See section 6.01 of this revenue procedure.
(3) Certain late S corporation and related elections. In lieu of requesting a letter ruling under this revenue procedure, a taxpayer may obtain relief for certain late S corporation and related elections by following the procedures in Rev. Proc. 98–55, 1998–2 C.B.
645, or Rev. Proc. 97–48, 1997–2 C.B. 521. A request made pursuant to Rev. Proc. 98–55
or Rev. Proc. 97–48 does not require payment of any user fee. See section 3.05 of Rev.
Proc. 98–55, section 3 of Rev. Proc. 97–48, and section 15.03(2) of this revenue procedure.
(4) Treatment of environmental cleanup costs. A request initiated by a taxpayer for
written guidance on the tax treatment under §§ 162, 165, 198, or 263 of environmental
cleanup costs incurred in projects that span several taxable years, including prior and future taxable years, is a letter ruling request even if the request is submitted after the return
for the project year is filed, after an examination of any project year has begun, or after the
issues in the return for any project year are being considered by an appeals office. However, if a taxpayer-initiated request is submitted after the return for the project year is filed,
after an examination on any project year has begun, or after the issues in the return for any
project year are being considered by an appeals office, then the request must be submitted
in accordance with the procedures in Rev. Proc. 98–17, 1998–1 C.B. 405, unless such request is more appropriately made under Rev. Proc. 2000–2. The procedures in Rev. Proc.
98–17 are available for a taxpayer-initiated request submitted during the two-year period
beginning on February 2, 1998.
A § 301.9100 request for
extension of time for making an
election or for other relief

.02 The national office will consider a request for an extension of time for making an
election or other application for relief under § 301.9100–3 of the Procedure and Administration Regulations. Even if submitted after the return covering the issue presented in the
§ 301.9100 request has been filed and even if submitted after an examination of the return
has begun or after the issues in the return are being considered by an appeals office or a
federal court, a § 301.9100 request is a letter ruling request. Therefore, the § 301.9100 request should be submitted pursuant to this revenue procedure.
However, an election made pursuant to § 301.9100–2 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. Such an election pertains to an automatic extension of time.
(1) Format of request. A § 301.9100 request (other than an election made pursuant to
§ 301.9100–2) must be in the general form of, and meet the general requirements for, a letter ruling request. These requirements are given in section 8 of this revenue procedure. In
addition, the § 301.9100 request must include the information required by § 301.9100–
3(e).
(2) Statute of limitations. The running of any applicable period of limitations is not
suspended for the period during which a § 301.9100 request has been filed. See
§ 301.9100–3(d)(2). If the period of limitations on assessment under § 6501(a) for the
taxable year in which an election should have been made or any taxable year that would
have been affected by the election had it been timely made will expire before receipt of a
§ 301.9100 letter ruling, the Service ordinarily will not issue a § 301.9100 ruling. See

2000–1 I.R.B.

15

Sec. 5.02
January 3, 2000

§ 301.9100–3(c)(1)(ii). Therefore, the taxpayer must secure a consent under § 6501(c)(4)
to extend the period of limitations on assessment. Note that the filing of a claim for refund
under § 6511 does not extend the period of limitations on assessment. If § 301.9100 relief
is granted, the Service may require the taxpayer to consent to an extension of the period of
limitations on assessment. See § 301.9100–3(d)(2).
(3) Taxpayer must notify national office if examination of return begins while request is pending. If the Service starts an examination of the taxpayer’s return for the taxable year in which an election should have been made or any taxable year that would have
been affected by the election had it been timely made while a § 301.9100 request is pending, the taxpayer must notify the national office. See § 301.9100–3(e)(4)(i) and section
8.04(1)(b) of this revenue procedure.
(4) National office will notify district director, appeals officer, or government counsel of a § 301.9100 request if return is being examined 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 any taxable year that would have been affected by the
election had it been timely made is being examined by a district office or considered by an
appeals office or a federal court, the national office will notify the appropriate district director, appeals officer, or government counsel that a § 301.9100 request has been submitted to the national office. The examining officer, appeals officer, or government counsel is
not authorized to deny consideration of a § 301.9100 request. The letter ruling will be
mailed to the taxpayer and a copy will be sent to the appropriate district director, appeals
officer, or government counsel.
Determinations under § 999(d)
of the Internal Revenue Code

.03 Under Rev. Proc. 77–9, 1977–1 C.B. 542, the Office of Associate Chief Counsel
(International) issues determinations under § 999(d) that may deny certain benefits of the
foreign tax credit, deferral of earnings of foreign subsidiaries and domestic international
sales corporations (DISCs), and tax exemption for foreign trade income of a foreign sales
corporation or a small foreign sales corporation (FSC or small FSC) to a person, if that
person, a member of a controlled group (within the meaning of § 993(a)(3)) that includes
the person, or a foreign corporation of which a member of the controlled group is a United
States shareholder, agrees to participate in, or cooperate with, an international boycott.
Requests for determinations under Rev. Proc. 77–9 are letter ruling requests and, therefore, should be submitted to the Associate Chief Counsel (International) pursuant to this
revenue procedure.

In matters involving § 367

.04 Unless the issue is covered by section 7 of this revenue procedure, the Office of Associate Chief Counsel (International) may issue a letter ruling under § 367 even if the taxpayer does not request a letter ruling as to the characterization of the transaction under the
reorganization provisions of the Code. The Office of Associate Chief Counsel (International) will determine the § 367 consequences of a transaction based on the taxpayer’s
characterization of the transaction but will indicate in the letter ruling that it expresses no
opinion as to the characterization of the transaction under the reorganization. However,
the Office of Associate Chief Counsel (International) may decline to issue a § 367 ruling
in situations in which the taxpayer inappropriately characterizes the transaction under the
reorganization provisions.

In estate tax matters

.05 In general, the national office issues prospective letter rulings on transactions affecting the estate tax on the prospective estate of a living person and affecting the estate tax on
the estate of a decedent before the decedent’s estate tax return is filed. The national office
will not issue letter rulings for prospective estates on computations of tax, actuarial factors, and factual matters.
If the taxpayer is requesting a letter ruling regarding a decedent’s estate tax and the estate
tax return is due to be filed before the letter ruling is expected to be issued, the taxpayer
should obtain an extension of time for filing the return and should notify the national of-

Sec. 5.02
January 3, 2000

16

2000–1 I.R.B.

fice 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 national 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 national office that the return
has been filed. See section 8.04 of this revenue procedure. The national office will make
every effort to issue the letter ruling within 3 months of the date the return was filed.
If the letter ruling cannot be issued within that 3-month period, the national office will
notify the district director having jurisdiction over the return, who may, by memorandum
to the national office, grant an additional period for the issuance of the letter ruling.
In matters involving additional
estate tax under § 2032A(c)

.06 In matters involving additional estate tax under § 2032A(c), the national office issues letter rulings on proposed transactions and on completed transactions that occurred
before the return is filed.

In matters involving qualified
domestic trusts under § 2056A

.07 In matters involving qualified domestic trusts under § 2056A, the national office issues letter rulings on proposed transactions and on completed transactions that occurred
before the return is filed.

In generation-skipping
transfer tax matters

.08 In general, the national office issues letter rulings on proposed transactions that affect the generation-skipping transfer tax and on completed transactions that occurred before the return is filed. In the case of a generation-skipping trust or trust equivalent, letter
rulings are issued either before or after the trust or trust equivalent has been established.
The national office will issue letter rulings on the application of the effective date rules for
generation-skipping transfer tax (§ 1433 of the Tax Reform Act of 1986, 1986–3 (Vol. 1)
C.B. 1, 648) to wills, trusts, and trust equivalents in existence on October 22, 1986, and to
generation-skipping transfers taking place on or before October 22, 1986.

In employment and
excise tax matters

.09 In employment and excise tax matters, the national office issues letter rulings on
proposed transactions and on completed transactions either before or after the return is
filed for those transactions.
Requests regarding employment status (employer/employee relationship) from federal
agencies and instrumentalities should be submitted directly to the national office. Requests regarding employment status from other taxpayers must first be submitted to the
appropriate Service office listed on the current Form SS–8 (Rev. June 1997). See section
6.04 of this revenue procedure. Generally, the employer is the taxpayer and requests the
letter ruling. However, if the worker asks for the letter ruling, both the worker and the employer are considered to be the taxpayer and both are entitled to the letter ruling.
The national office usually will not issue a letter ruling if, at the time the letter ruling is
requested, the identical issue is involved in the taxpayer’s return for an earlier period and
that issue—
(1) is being examined by a district director;
(2) is being considered by an appeals office;
(3) is pending in litigation in a case involving the taxpayer or a related taxpayer;
(4) has been examined by a district director or considered by an appeals office and the
statutory period of limitations has not expired for assessment or for filing a claim for refund or credit of tax; or
(5) has been examined by a district director or considered by an appeals office and a
closing agreement covering the issue or liability has not been entered into by a district director or by an appeals office.

2000–1 I.R.B.

17

Sec. 5.09
January 3, 2000

If a return involving an issue for a particular year is filed while a request for a letter ruling on that issue is pending, the national office will issue the letter ruling unless it is notified by the taxpayer or otherwise learns that an examination of that issue or an examination of the identical issue on an earlier year’s return has been started by a district director.
See section 8.04 of this revenue procedure. However, even if an examination has begun,
the national office ordinarily will issue the letter ruling if the district director agrees, by
memorandum, to the issuance of the letter ruling.
In administrative
provisions matters

.10
(1) In general. The national office issues letter rulings on matters arising under the Code
and related statutes and regulations that involve—
(a) the time, place, manner, and procedures for reporting and paying taxes;
(b) the assessment and collection of taxes (including interest and penalties);
(c) the abatement, credit, or refund of an overassessment or overpayment of tax; or
(d) the filing of information returns.
(2) Circumstances under which a letter ruling is not ordinarily issued. The national
office ordinarily does not issue a letter ruling if, at the time the letter ruling is requested,
the identical issue is involved in the taxpayer’s return for an earlier period and that issue—
(a) is being examined by a district director;
(b) is being considered by an appeals office;
(c) is pending in litigation in a case involving the taxpayer or a related taxpayer;
(d) has been examined by a district director or considered by an appeals office and the
statutory period of limitations has not expired for assessment or for filing a claim for refund or credit of tax; or
(e) has been examined by a district director or considered by an appeals office and a
closing agreement covering the issue or liability has not been entered into by a district director or appeals office.
If a return involving an issue for a particular year is filed while a request for a letter ruling on that issue is pending, the national office will issue the letter ruling unless it is notified by the taxpayer or otherwise learns that an examination of that issue or an examination of the identical issue on an earlier year’s return has been started by a district director.
See section 8.04 of this revenue procedure. But, even if an examination has begun, the national office ordinarily will issue the letter ruling if the district director agrees, by memorandum, to the issuance of the letter ruling.

Generally not to business
associations or groups

.11 The national office does not issue letter rulings to business, trade, or industrial
associations or to similar groups concerning the application of the tax laws to members of
the group. But groups and associations may submit suggestions of generic issues that
would be appropriately addressed in revenue rulings. See Rev. Proc. 89–14, which states
the objectives of, and standards for, the publication of revenue rulings and revenue procedures in the Internal Revenue Bulletin.
The national office, however, may issue letter rulings to groups or associations on their
own tax status or liability if the request meets the requirements of this revenue procedure.

Generally not to foreign
governments

Sec. 5.09
January 3, 2000

.12 The national office does not issue letter rulings to foreign governments or their
political subdivisions about the U.S. tax effects of their laws. The national office also

18

2000–1 I.R.B.

does not issue letter rulings on the effect of a tax treaty on the tax laws of a treaty country
for purposes of determining the tax of the treaty country. See section 13.02 of Rev. Proc.
96–13, 1996–1 C.B. at 626. However, treaty partners can continue to address matters such
as these under the provisions of the applicable tax treaty. In addition, the national office
may issue letter rulings to foreign governments or their political subdivisions on their own
tax status or liability under U.S. law if the request meets the requirements of this revenue
procedure.
Generally not on federal tax
consequences of proposed
legislation

.13 The national office does not issue letter rulings on a matter involving the federal tax
consequences of any proposed federal, state, local, municipal, or foreign legislation. The
national office, however, may provide general information in response to an inquiry.

Issuance of a letter ruling before
the issuance of a regulation
or other published guidance

.14 Unless the issue is covered by section 7 of this revenue procedure, Rev. Proc.
2000–3, this Bulletin, or Rev. Proc. 2000–7, this Bulletin, a letter ruling may be issued before
the issuance of a temporary or final regulation or other published guidance that interprets
the provisions of any act under the following conditions:
(1) Answer is clear or is reasonably certain. If the letter ruling request presents an
issue for which the answer seems clear by applying the statute to the facts or for which the
answer seems reasonably certain but not entirely free from doubt, a letter ruling will be issued.
(2) Answer is not reasonably certain. The Service will consider all letter ruling requests and use its best efforts to issue a letter ruling even if the answer does not seem reasonably certain where the issuance of a letter ruling is in the best interests of tax administration.
(3) Issue cannot be readily resolved before a regulation or any other published
guidance is issued. A letter ruling will not be issued if the letter ruling request presents an
issue that cannot be readily resolved before a regulation or any other published guidance is
issued. However, when the Service has closed a regulation project or any other published
guidance project that might have answered the issue or decides not to open a regulation
project or any other published guidance project, the appropriate branch will consider all
letter ruling requests unless the issue is covered by section 7 of this revenue procedure,
Rev. Proc. 2000–3, or Rev. Proc. 2000–7.

SECTION 6. UNDER WHAT
CIRCUMSTANCES DO
DISTRICT DIRECTORS
ISSUE DETERMINATION
LETTERS?
District directors issue determination letters only if the question presented is specifically
answered by a statute, tax treaty, or regulation, or by a conclusion stated in a revenue ruling, opinion, or court decision published in the Internal Revenue Bulletin.
In income and gift tax matters

.01 In income and gift tax matters, district directors issue determination letters in response to taxpayers’ written requests on completed transactions that affect returns over
which they have examination jurisdiction. A determination letter usually is not issued for
a question concerning a return to be filed by the taxpayer if the same question is involved
in a return already filed.
Normally, district directors do not issue determination letters on the tax consequences of
proposed transactions. However, a district director may issue a determination letter on the
replacement, even though not yet made, of involuntarily converted property under § 1033,
if the taxpayer has filed an income tax return for the year in which the property was involuntarily converted.

2000–1 I.R.B.

19

Sec. 6.02
January 3, 2000

In estate tax matters

.02 In estate tax matters, district directors issue determination letters in response to written requests affecting the estate tax returns over which the district directors have examination jurisdiction. They do not issue determination letters on matters concerning the application of the estate tax to the prospective estate of a living person.

In generation-skipping
transfer tax matters

.03 In generation-skipping transfer tax matters, district directors issue determination
letters in response to written requests affecting the generation-skipping transfer tax returns
over which the district directors have examination jurisdiction. They do not issue determination letters on matters concerning the application of the generation-skipping transfer tax
before the distribution or termination takes place.

In employment and
excise tax matters

.04 In employment and excise tax matters, district directors issue determination letters
in response to written requests from taxpayers on completed transactions over which they
have examination jurisdiction.
Requests for a determination of employment status (Form SS–8) from taxpayers (other
than federal agencies and instrumentalities) must be submitted to the appropriate Service
office listed on the current Form SS–8 (Rev. June 1997) and not directly to the national office. See also section 5.09 of this revenue procedure.

Circumstances under which
determination letters are not
issued by district director

.05 A district director will not issue a determination letter in response to any request
if—
(1) it appears that the taxpayer has directed a similar inquiry to the national office;
(2) the same issue involving the same taxpayer or a related taxpayer is pending in a case
in litigation or before an appeals office;
(3) the determination letter is requested by an industry, trade association, or similar
group; or
(4) the request involves an industry-wide problem.
Under no circumstances will a district 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 district director has, or will have, examination jurisdiction.
A district director will not issue a determination letter on an employment tax question if
the specific question for the same taxpayer or a related taxpayer has been, or is being, considered by the Central Office of the Social Security Administration or the Railroad Retirement Board.
A district director also will not issue a determination letter on determining constructive
sales price under § 4216(b) or § 4218(c), which deal with special provisions applicable to
the manufacturer’s excise tax. The national office, however, will issue letter rulings in this
area. See section 7.05 of this revenue procedure.

Requests concerning income,
estate, or gift tax returns

.06 A request received by a district director on a question concerning an income, estate,
or gift tax return already filed generally will be considered in connection with the examination of the return. 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.

Attach a copy of determination
letter to taxpayer’s return

.07 A taxpayer who, before filing a return, receives a determination letter about any
transaction that has been consummated and that is relevant to the return being filed should
attach a copy of the determination letter to the return when it is filed.

Review of determination letters

.08 Determination letters issued under sections 6.01 through 6.04 of this revenue proce-

Sec. 6.03
January 3, 2000

20

2000–1 I.R.B.

dure are not reviewed by the national office before they are issued. If a taxpayer believes
that a determination letter of this type is in error, the taxpayer may ask the district director
to reconsider the matter or to request technical advice from the national office as explained in Rev. Proc. 2000–2, this Bulletin.
SECTION 7. UNDER WHAT
CIRCUMSTANCES DOES THE
SERVICE HAVE DISCRETION
TO ISSUE LETTER RULINGS
AND DETERMINATION
LETTERS?
Ordinarily not in certain areas
because of factual nature
of the problem

.01 The Service ordinarily will not issue letter rulings or determination letters in certain
areas because of the factual nature of the problem involved or because of other reasons.
Rev. Proc. 2000–3 and Rev. Proc. 2000–7 provide a list of these areas. This list is not allinclusive because the Service may decline to issue a letter ruling or a determination letter
when appropriate in the interest of sound tax administration 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 national office or a district director may, when it is considered appropriate and in the best interests of the Service, issue
an information letter calling attention to well-established principles of tax law.

Not on alternative plans or
hypothetical situations

.02 A letter ruling or a determination letter will not be issued on alternative plans of
proposed transactions or on hypothetical situations.

Ordinarily not on part of an
integrated transaction

.03 The national office ordinarily will not issue a letter ruling on only part of an
integrated transaction. If, however, 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 the branch having jurisdiction for the matters on which
the taxpayer is seeking a letter ruling to discuss whether the national office will issue a letter ruling on part of the transaction.
If two or more items or sub-methods of accounting are interrelated, the national office ordinarily will not issue a letter ruling on a change in accounting method involving only one
of the items or sub-methods.

Ordinarily not on questions
involving the validity of the
federal income tax or similar
matters

.04 A letter ruling or determination letter ordinarily will not be issued on questions
involving the validity of the federal income tax and other taxes set forth in the Code,
questions on the authority or jurisdiction of the Service to enforce the Code or collect
information, or similar matters.

On constructive sales price under
§ 4216(b) or § 4218(c)

.05 The national office will issue letter rulings 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 tax purposes.

SECTION 8. WHAT ARE THE
GENERAL INSTRUCTIONS
FOR REQUESTING LETTER
RULINGS AND
DETERMINATION
LETTERS?
This section explains the general instructions for requesting letter rulings and determination letters on all matters. Requests for letter rulings and determination letters require the
payment of the applicable user fee listed in Appendix A of this revenue procedure. For additional user fee requirements, see section 15 of this revenue procedure.

2000–1 I.R.B.

21

Sec. 8.01
January 3, 2000

Specific and additional instructions also apply to requests for letter rulings and determination letters on certain matters. Those matters are listed in section 9 of this revenue procedure followed by a reference (usually to another revenue procedure) where more information can be obtained.
Certain information
required in all requests
Facts

.01
(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 mean all shareholders of a
widely held corporation 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) the location of the district office that has or will have examination jurisdiction over
the return (not the service center where the return is filed);
(d) a description of the taxpayer’s business operations;
(e) a complete statement of the business reasons for the transaction; and
(f) a detailed description of the transaction.
The Service will usually not rule on only one step of a larger integrated transaction. See
section 7.03 of this revenue procedure. However, if such a letter ruling is requested, the
facts, circumstances, true copies of relevant documents, etc., relating to the entire transaction must be submitted.

Documents and foreign laws

(2) Copies of all contracts, wills, deeds, agreements, instruments, other documents,
and foreign laws.
(a) Documents. True copies of all contracts, wills, deeds, agreements, instruments, trust
documents, proposed disclaimers, and other documents pertinent to the transaction must
be submitted with the request.
If the request concerns a corporate distribution, reorganization, or similar transaction, the
corporate balance sheet and profit and loss statement should also be submitted. If the request relates to a prospective transaction, the most recent balance sheet and profit and loss
statement should be submitted.
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 8.01(2).
Each document, other than the request, should be labeled and attached to the request in
alphabetical 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 lan-

Sec. 8.01(1)
January 3, 2000

22

2000–1 I.R.B.

guage of the country involved and must be copied from an official publication of the foreign government or another widely available, 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 8.01(2).
The taxpayer must identify the title and date of publication, including updates, of any
widely available, generally accepted publication that the taxpayer (or the taxpayer’s qualified translator) 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 English 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 disclaimers, or other documents 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, generally accepted publication. In either case, the translation must be
that of a qualified translator 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 qualifications and knowledge regarding income tax
matters; and (iii) the attestant’s name and address.
Analysis of material facts

(3) Analysis of material facts. All material facts in documents must be included, rather
than merely incorporated by reference, in the taxpayer’s initial request or in supplemental
letters. These facts must be accompanied by an analysis of their bearing on the issue or issues, specifying the provisions that apply.

Same issue in an earlier return

(4) Statement regarding whether same issue is in an earlier return. The request must
state whether, to the best of the knowledge of both the taxpayer and the taxpayer’s representatives, the same issue is in an earlier return of the taxpayer (or in a return for any year
of a related taxpayer within the meaning of § 267 or of a member of an affiliated group of
which the taxpayer is also a member within the meaning of § 1504).
If the statement is affirmative, it must specify whether the issue–
(a) is being examined by a district director;
(b) has been examined, but the statutory period of limitations has not expired for either
assessing tax or filing a claim for refund or credit of tax;
(c) has been examined, but a closing agreement covering the issue or liability has not
been entered into by a district director;
(d) is being considered by an appeals office in connection with a return from an earlier
period;
(e) has been considered by an appeals office in connection with a return from an earlier
period, but the statutory period of limitations has not expired for either assessing tax or filing a claim for refund or credit of tax;
(f) has been considered by an appeals office in connection with a return from an earlier
period, but a closing agreement covering the issue or liability has not been entered into by
an appeals office; or

2000–1 I.R.B.

23

Sec. 8.01(5)
January 3, 2000

(g) is pending in litigation in a case involving the taxpayer or a related taxpayer.
Same or similar issue previously
submitted or currently pending

(5) Statement regarding whether same or similar issue was previously ruled on or
requested, or is currently pending. The request must also state whether, to the best of
the knowledge of both the taxpayer and the taxpayer’s representatives–
(a) the Service previously ruled on the same or a similar issue for the taxpayer (or a related taxpayer within the meaning of § 267 or a member of an affiliated group of which
the taxpayer is also a member within the meaning of § 1504) or a predecessor;
(b) the taxpayer, a related taxpayer, a predecessor, or any representatives previously submitted a request (including an application for change in accounting method) involving the
same or a similar issue to the Service but withdrew the request before a letter ruling or determination letter was issued;
(c) the taxpayer, a related taxpayer, or a predecessor previously submitted a request (including an application for change in accounting method) involving the same or a similar
issue that is currently pending with the Service; or
(d) at the same time as this request, the taxpayer or a related taxpayer is presently submitting another request (including an application for change in accounting method) involving the same or a similar issue to the Service.
If the statement is affirmative for (a), (b), (c), or (d) of this section 8.01(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.

Statement of authorities
supporting taxpayer’s views

(6) Statement of supporting authorities. If the taxpayer advocates a particular conclusion, an explanation of the grounds for that conclusion and the relevant authorities to
support it must be included. Even if not advocating a particular tax treatment of a proposed transaction, the taxpayer must still 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
contrary to taxpayer’s views

(7) Statement of contrary authorities. The taxpayer is also encouraged to inform the
Service about, and discuss the implications of, any authority believed to be contrary to the
position advanced, such as legislation (or pending legislation), tax treaties, court decisions, regulations, notices, revenue rulings, revenue procedures, or announcements. If the
taxpayer determines that there are no contrary authorities, a statement in the request to this
effect would be helpful. If the taxpayer does not furnish either contrary authorities or a
statement that none exists, the Service in complex cases or those presenting difficult or
novel issues may request submission of contrary authorities or a statement that none exists. Failure to comply with this request may result in the Service’s refusal to issue a letter
ruling or determination letter.
Identifying and discussing contrary authorities will generally enable Service personnel to
understand the issue and relevant authorities more quickly. When Service personnel receive the request, they will have before them the taxpayer’s thinking on the effect and applicability of contrary authorities. This information should make research easier 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

Sec. 8.01(5)
January 3, 2000

(8) Statement identifying pending legislation. At the time of filing the request, the

24

2000–1 I.R.B.

pending legislation

taxpayer must identify any pending legislation that may affect the proposed transaction.
In addition, if legislation is introduced after the request is filed but before a letter ruling or
determination letter is issued, the taxpayer must notify the Service.

Deletions statement
required by § 6110

(9) Statement identifying information to be deleted from copy of letter ruling or determination letter for public inspection. 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 deletions desired (“deletions statement”). If the deletions statement is not submitted with the request, a Service representative will tell the taxpayer that
the request will be closed if the Service does not receive the deletions statement within 21
calendar days. See section 10.06 of this revenue procedure.
(a) Format of deletions statement. A taxpayer who wants only names, addresses, and
identifying numbers to be deleted should state this in the deletions statement. If the taxpayer wants more information deleted, the deletions 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 deletions statement must indicate 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, additional deletions statements may be submitted.
(b) Location of deletions statement. The deletions statement must not appear in the request, but instead must be made in a separate document and placed on top of the request
for a letter ruling or determination letter.
(c) Signature. The deletions statement must be signed and dated by the taxpayer or the
taxpayer’s authorized representative. A stamped signature is not permitted.
(d) Additional information. The taxpayer should follow the same procedures above to
propose deletions from any additional information submitted after the initial request. An
additional deletions statement, however, is not required with each submission of additional information if the taxpayer’s initial deletions 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 under § 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 communications 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 within 20 calendar days to the Service office indicated on the notice of
intention to disclose. 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 deletions proposed 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. However, these matters may be taken up at any conference
that is otherwise scheduled regarding the request.

2000–1 I.R.B.

25

Sec. 8.01(9)
January 3, 2000

(f) Taxpayer may request delay of public inspection. After receiving the notice under
§ 6110(f)(1) of intention to disclose, but within 60 calendar days after the date of notice,
the taxpayer may send a 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 that there are good reasons for the delay.
Signature on request

(10) 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 representative. A stamped signature is not permitted.

Authorized representatives

(11) Authorized representatives. To sign the request or to appear before the Service in
connection with the request, the representative must be:

Attorney

(a) 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 declaration with the Service showing current qualification as an attorney and
current authorization to represent the taxpayer;

Certified public accountant

(b) 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;

Enrolled agent

(c) An enrolled agent who is a person, other than an attorney or certified public accountant, that is currently enrolled to practice before the Service and 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 authorization to represent the
taxpayer. Either the enrollment number or the expiration date of the enrollment card must
be included in the declaration. For the rules on who may practice before the Service, see
Treasury Department Circular No. 230 (31 C.F.R. part 10 (1999));

Enrolled actuary

(d) An enrolled actuary who is a person, other than an attorney or certified public accountant, that is 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 suspension 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 represent the taxpayer. Practice before the Service as an enrolled actuary is limited to
representation with respect to issues involving §§ 401, 403(a), 404, 412, 413, 414, 4971,
6057, 6058, 6059, 6652(e), 6652(f), 6692, and 7805(b); former § 405; and 29 U.S.C.
§ 1083; or

A person with a “Letter of
Authorization”

(e) Any other person, including a foreign representative, who has received a “Letter of
Authorization” from the Director of Practice 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 Director of Practice, HR:DP, Internal Revenue Service, 1111 Constitution Avenue, N.W., Washington, D.C. 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 Service to represent another person in a particular matter.

Employee, general partner,
bona fide officer, administrator,
trustee, etc.

(f) The above requirements do not apply to a regular full-time employee representing his
or her employer; to a general partner representing his or her partnership; to a bona fide
officer representing his or her corporation, association, or organized group; to a trustee, receiver, guardian, personal representative, administrator, or executor representing a trust,

Sec. 8.01(9)
January 3, 2000

26

2000–1 I.R.B.

receivership, guardianship, or estate; or to an individual representing his or her immediate
family. A preparer of a return (other than a person referred to in paragraph (a), (b), (c), (d),
or (e) of this section 8.01(11)) who is not a full-time employee, general partner, bona fide
officer, an administrator, a trustee, etc., or an individual representing his or her immediate
family. A preparer of a return (other than a person referred to in paragraph (a), (b), (c), (d),
or (e) of this section 8.01(11)) who is not a full-time employee, general partner, bona fide
officer, an administrator, a trustee, etc., or an individual representing his or her immediate
family may not represent a taxpayer in connection with a letter ruling or a determination
letter. See section 10.7(c) of Treasury Department Circular No. 230.
Foreign representative

(g) A foreign representative (other than a person referred to in paragraph (a), (b), (c), (d), or
(e) of this section 8.01(11)) is not authorized to practice before the Service and, therefore,
must withdraw 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 paragraph (a), (b), (c), (d), or (e) of this section 8.01(11).

Power of attorney and
declaration of representative

(12) Power of attorney and declaration of representative. Any authorized representative, whether or not enrolled to practice, must also comply with the conference and practice requirements of the Statement of Procedural Rules (26 C.F.R. § 601.501–601.509
(1999)), which provide the rules for representing a taxpayer before the Service. It is preferred that Form 2848, Power of Attorney and Declaration of Representative, be used to
provide the representative’s authorization (Part 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 signature is not permitted. An original, a copy, or a facsimile transmission (fax) of the power of attorney is acceptable so long as its authenticity is not reasonably disputed. For additional information regarding the power of attorney form, see section 8.02(2) of this revenue procedure.
For the requirement regarding compliance with Treasury Department Circular No. 230,
see section 8.08 of this revenue procedure.

Penalties of perjury statement

(13) Penalties of perjury 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 following declaration: “Under penalties of perjury, I declare that I have examined [Insert, as appropriate: this request or this modification to the request], including accompanying documents, 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 10.07(1) 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. A stamped signature is not permitted.
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.

2000–1 I.R.B.

27

Sec. 8.01 (14)
January 3, 2000

Number of copies of request
to be submitted

(14) Number of copies of request to be submitted. Generally, a taxpayer needs only to
submit one copy of the request for a letter ruling or determination letter. If, however, more
than one issue is presented in the letter ruling request, the taxpayer is encouraged to submit additional copies of the request.
Further, two copies of the request for a letter ruling or determination letter are required
if—
(a) the taxpayer is requesting separate letter rulings or determination letters on different
issues as explained later under section 8.02(1) of this revenue procedure;
(b) the taxpayer is requesting deletions other than names, addresses, and identifying
numbers, as explained in section 8.01(9)(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
(c) a closing agreement (as defined in section 2.02 of this revenue procedure) is being requested on the issue presented.

Sample of a letter ruling request

(15) Sample format for a letter ruling request. To assist a taxpayer or the taxpayer’s
representative in preparing a letter ruling request, a sample format for a letter ruling request is provided in Appendix B. This format is not required to be used by the taxpayer or
the taxpayer’s representative. If the letter ruling request is not identical or similar to the
format in Appendix B, the different format will not defer consideration of the letter ruling
request.

Checklist

(16) Checklist for letter ruling requests. The Service 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 representative will ask the taxpayer or the taxpayer’s
representative to submit the checklist, which may delay action on the letter ruling request.
For letter ruling requests on certain matters, specific checklists supplement the checklist
in Appendix C. These checklists are listed in section 9.01 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.
Copies of the checklist in Appendix C can be obtained by calling (202) 622-7560 (not a
toll-free call). A photocopy of this checklist may be used.

Additional information
required in certain circumstances

.02

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 Service generally will
issue a single letter ruling covering all the issues. However, if the taxpayer requests separate letter rulings on any of the issues (because, for example, one letter ruling is needed
sooner than another), the Service will usually comply with the request unless it is not feasible or not in the best interests of the Service to do so. A taxpayer who wants separate letter rulings on multiple issues should make this clear in the request and submit two copies
of the request.

Sec. 8.01(14)
January 3, 2000

28

2000–1 I.R.B.

In issuing each letter ruling, the Service will state that it has issued separate letter rulings
or that requests for other letter rulings are pending.
Power of attorney

(2) To designate recipient of original or copy of letter ruling or determination letter.
Unless the power of attorney provides otherwise, the Service will send the original of the
letter ruling or determination letter to the taxpayer and a copy of the letter ruling or determination letter to the taxpayer’s representative. In this case, the letter ruling or determination letter is addressed to the taxpayer. It is preferred that Form 2848, Power of Attorney
and Declaration of Representative, be used to provide the representative’s authorization.
See section 8.01(12) of this revenue procedure.

Copies of letter ruling or
determination letter sent to
multiple representatives

(a) To have copies sent to multiple representatives. When a taxpayer has more than
one representative, the Service will send the copy of the letter ruling or determination
letter to the first representative named on the most recent power of attorney. If the taxpayer wants an additional copy of the letter ruling or determination letter sent to the second representative listed in the power of attorney, the taxpayer must check the appropriate
box on Form 2848. If this form is not used, the taxpayer must state in the power of attorney that a copy of the letter ruling or determination letter is to be sent to the second representative listed in the power of attorney. Copies of the letter ruling or determination letter,
however, will be sent to no more than two representatives.

Original of letter ruling or
determination letter sent to
taxpayer’s representative

(b) To have original sent to taxpayer’s representative. A taxpayer may request that
the original of the letter ruling or determination letter be sent to the taxpayer’s representative. In this case, a copy of the letter ruling or determination letter will be sent to the taxpayer. The letter ruling or determination letter is addressed to the taxpayer’s representative to whom the original is sent.
If the taxpayer wants the original of the letter ruling or determination letter sent to the
taxpayer’s representative, the taxpayer must check the appropriate box on Form 2848. If
this form is not used, the taxpayer must state in the power of attorney that the original of
the letter ruling or determination letter is to be sent to the taxpayer’s representative. When
a taxpayer has more than one representative, the Service will send the original of the letter
ruling or determination letter to the first representative named in the most recent power of
attorney.

No copy of letter ruling or
determination letter sent to
taxpayer’s representative

(c) To have no copy sent to taxpayer’s representative. If a taxpayer does not want a
copy of the letter ruling or determination letter sent to any representative, the taxpayer
must check the appropriate box on Form 2848. If this form is not used, the taxpayer must
state in the power of attorney that a copy of the letter ruling or determination letter is not
to be sent to any representative.

“Two-Part” letter ruling requests

(3) To request a particular conclusion on a proposed transaction. A taxpayer who is
requesting 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 8.01 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 Service 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.
However, the Service 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.

2000–1 I.R.B.

29

Sec. 8.02(4)
January 3, 2000

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 § 521, or rulings on employment
tax status.
After the Service has resolved the issues presented by a letter ruling request, the Service
representative may request that the taxpayer submit a proposed draft of the letter ruling to
expedite the issuance of the ruling. See section 10.09 of this revenue procedure.
Expeditious handling

(4) To request expeditious handling. The Service processes requests for letter rulings
and determination letters in order of the date received and as expeditiously as possible. A
taxpayer who has a compelling need to have a request processed ahead of the regular order
must request expeditious handling. This request must explain the need for expeditious
handling.
The request for expeditious handling must be made in writing, preferably in a separate
letter with, or soon after filing, the request for the letter ruling or determination letter. If
the request for expeditious handling is not made in a separate letter, then the letter in
which the letter ruling or determination letter request is made should say, at the top of the
first page: “Expeditious Handling Is Requested. See page ___ of this letter.”
A request for expeditious handling will not be forwarded to a rulings branch for action
until the check for the user fee is received.
The Service cannot give assurance that any letter ruling or determination letter will be
processed by the time requested. For example, 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. Accordingly, the Service
urges taxpayers to submit their requests well in advance of the contemplated transaction.

Facsimile transmission (fax)
of any document related
letter ruling request

(5) To receive a letter ruling or submit a request for a letter ruling by facsimile
transmission (fax). If the taxpayer requests, a copy of any document related to the to the
letter ruling request may be faxed to the taxpayer or the taxpayer’s authorized representative (for example, a request for additional information or the letter ruling). A letter ruling,
however, is not issued until the ruling is mailed. See § 301.6110–2(h).
A request to fax a copy of any document related to the letter ruling request to the taxpayer
or the taxpayer’s authorized representative must be made in writing, either as part of the
original letter ruling request or prior to the mailing or, with respect to the letter ruling, approval of the document. The request must contain the fax number of the taxpayer or the
taxpayer’s authorized representative to whom the document is to be faxed.
Because of the unsecured nature of a fax transmission, the national office will take certain precautions to protect confidential information. For example, the national office will
use a cover sheet that identifies the intended recipient of the fax and the number of pages
transmitted, that does not identify the taxpayer by name or identifying number, and that
contains a statement prohibiting unauthorized disclosure of the document if a recipient of
the faxed document is not the intended recipient of the fax. Also, for example, the cover
sheet should be faxed in an order in which it will become the first page covering the faxed
document.
Except for the letter ruling, the document will be faxed by a branch representative. The
letter ruling will be faxed by either a representative of the branch issuing the letter ruling
or the Communications, Records and User Fee Unit of the Technical Services Staff
(CC:DOM:CORP:TSS:CRU).

Sec. 8.02(4)
January 3, 2000

30

2000–1 I.R.B.

Fax of a letter ruling request

(6) To submit a request for a letter ruling by fax. Original letter ruling requests by fax
are discouraged because such requests must be treated in the same manner as requests by
letter. For example, the faxed letter ruling request will not be forwarded to the rulings
branch for action until the check for the user fee is received.
Requests for a change in accounting method or a change in accounting period must not
be submitted by fax.

Requesting a conference

(7) To request a conference. A taxpayer who wants to have a conference on the issues
involved should indicate this in writing when, or soon after, filing the request. See also
sections 11.01, 11.02, and 12.11(2) of this revenue procedure.

Substantially identical letter
rulings or identical accounting
method changes

(8) To obtain the applicable user fee for substantially identical letter rulings or
identical accounting method changes. A taxpayer seeking the user fee provided in
paragraph (A)(5) of Appendix A of this revenue procedure for substantially identical letter
rulings or identical accounting method changes must provide the information required in
section 15.07 of this revenue procedure.

Address to send the request

.03

Requests for letter rulings

(1) Requests for letter rulings should be sent to the Associate Chief Counsel (Domestic),
the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate
Chief Counsel (Enforcement Litigation), or the Associate Chief Counsel (International), as
appropriate. The package should be marked: RULING REQUEST SUBMISSION.
(a) Requests for letter rulings should be sent to the following address:
Internal Revenue Service
Attn: CC:DOM:CORP:TSS
P.O. Box 7604
Ben Franklin Station
Washington, D.C. 20044
However, if a private delivery service is used, the address is:
Internal Revenue Service
Attn: CC:DOM:CORP:TSS, Room 6561
1111 Constitution Avenue, N.W.
Washington, D.C. 20224
(b) Requests for letter rulings may also be hand delivered:
(i) To the drop box at the 12th Street entrance of 1111 Constitution Avenue, N.W., Washington, D.C.. No receipt will be given at the drop box. The package should be addressed to:
Internal Revenue Service
Attn: CC:DOM:CORP:TSS, Room 6561
1111 Constitution Avenue, N.W.
Washington, D.C. 20224; or
(ii) Between the hours of 8:15 a.m. and 5:00 p.m. to the courier’s desk at the main entrance of 1111 Constitution Avenue, N.W., Washington, D.C.. A receipt will be given at
the courier’s desk. The package should be addressed to:
Courier’s Desk
Internal Revenue Service
Attn: CC:DOM:CORP:TSS, Room 6561
1111 Constitution Avenue, N.W.
Washington, D.C. 20224

Sec. 8.03(1)
2000–1 I.R.B.

31

January 3, 2000

Requests for
determination letters

(2) Requests for determination letters should be sent to the district director whose
office has or will have examination jurisdiction over the taxpayer’s return. For fees required with determination letter requests, see section 15 and Appendix A of this revenue
procedure.

Pending letter ruling requests

.04
(1) Circumstances under which the taxpayer must notify the national office. The
taxpayer must notify the national office if, after the letter ruling request is filed but before
a letter ruling is issued, the taxpayer knows that—
(a) an examination of the issue or the identical issue on an earlier year’s return has been
started by a district director;
(b) in the case of a § 301.9100 request, 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 has been started by a district director. See
§ 301.9100–3(e)(4)(i) and section 5.02(3) of this revenue procedure;
(c) legislation that may affect the transaction has been introduced. See section 8.01(8) of
this revenue procedure; or
(d) another letter ruling request (including an application for change in accounting
method) has been submitted by the taxpayer (or a related party within the meaning of §
267 or a member of an affiliated group of which the taxpayer is also a member within the
meaning of § 1504) involving the same or similar issue that is currently pending with the
Service.
(2) Taxpayer must notify national office if return is filed and must attach request to
return. If the taxpayer files a return before a letter ruling is received from the national office concerning the issue, the taxpayer must notify the national office that the return has
been filed. The taxpayer must also attach a copy of the letter ruling request to the return to
alert the district office and thereby avoid premature district action on the issue.
This section 8.04 also applies to pending requests for a closing agreement on a transaction for which a letter ruling is not requested or issued, and for an advance pricing agreement.

When to attach letter
ruling to return

.05
A taxpayer who receives a letter ruling before filing a return about any transaction that is
relevant to the return being filed must attach a copy of the letter ruling to the return when
it is filed.

How to check on status of request

.06
The taxpayer or the taxpayer’s authorized representative may obtain information regarding the status of a request by calling the person whose name and telephone number are
shown on the acknowledgment of receipt of the request or the appropriate branch representative who contacts the taxpayer as explained in section 10.02 of this revenue procedure.

Request may be withdrawn or
national office may decline to
issue letter ruling

.07

(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

Sec. 8.03(1)
January 3, 2000

32

2000–1 I.R.B.

ruling request for which the national office declines to issue a letter ruling will not be returned to the taxpayer. See section 8.01(2) of this revenue procedure. In appropriate
cases, the Service may publish its conclusions in a revenue ruling or revenue procedure.
(2) Notification of district director.
(a) Request to change an accounting method. If a taxpayer withdraws or the national
office declines to grant (for any reason) a request to change from or to adopt an improper
method of accounting, the national office will notify, by memorandum, the appropriate
district director and the Change in Method Issue Specialist, and may give its views on the
issues in the request to the appropriate district director to consider in any later examination
of the return.
(b) All other letter ruling requests. If a taxpayer withdraws a letter ruling request (other
than a request to change from or to adopt an improper method of accounting) or if the national office declines to issue a letter ruling (other than a letter ruling pertaining to a request
to change from or to adopt an improper method of accounting), the national office generally
will notify, by memorandum, the appropriate district director and may give its views on the
issues in the request to the appropriate district director to consider in any later examination
of the return. This section 8.07(2)(b) generally does not apply if the taxpayer withdraws the
letter ruling request and submits a written statement that the transaction has been, or is
being, abandoned and if the national office has not formed an adverse opinion.
(c) Notification of district director may constitute Chief Counsel Advice. If the
memorandum to the district director referred to in paragraphs (a) and (b) of this section
8.07(2) provides more than the fact that the request was withdrawn and the national office
was tentatively adverse, or that the national office declines to grant a change in method of
accounting or issue a letter ruling, the memorandum would constitute Chief Counsel Advice, as defined in § 6110(i)(1), subject to disclosure under § 6110. For example, if the
memorandum explains the national office’s reasoning for its tentatively adverse position
on the issues in the request, the memorandum would constitute Chief Counsel Advice.
(3) Refunds of user fee. The user fee will not be returned for a letter ruling request that
is withdrawn. If the national office declines to issue a letter ruling on all of the issues in
the request, the user fee will be returned. If the national office, however, issues a letter
ruling on some, but not all, of the issues, the user fee will not be returned. See section
15.10 of this revenue procedure for additional information regarding refunds of user fees.
Compliance with Treasury
Department Circular No. 230

.08
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 those situations when the national office believes that the taxpayer’s representative is not in compliance with Circular No. 230, the national office will bring the matter
to the attention of the Director of Practice.
For the requirement regarding compliance with the conference and practice requirements, see section 8.01(12) of this revenue procedure.

SECTION 9. WHAT OTHER
CHECKLISTS, GUIDELINE
REVENUE PROCEDURES,
NOTICES, SAFE HARBOR
REVENUE PROCEDURES,
AND AUTOMATIC CHANGE
REVENUE PROCEDURES
APPLY TO CERTAIN
REQUESTS?

2000–1 I.R.B.

33

Sec. 9
January 3, 2000

Specific revenue procedures and notices supplement the general instructions for requests
explained in section 8 of this revenue procedure and apply to requests for letter rulings or
determination letters regarding the Code sections and matters listed in this section.
Checklists and guideline
revenue procedures and notices

.01 For requests relating to the following Code sections and subject matters, see the
following checklists and guideline revenue procedures and notices.

CODE OR REGULATION
SECTION

REVENUE PROCEDURE AND NOTICE

103, 141–150, 7478, and 7871
Issuance of state or local obligations

Rev. Proc. 96–16, 1996–1 C.B. 630 (for a reviewable ruling under § 7478 and a nonreviewable ruling); Rev. Proc. 88–31, 1988–1 C.B. 832 (for approval of areas of chronic
economic distress); and Rev. Proc. 82–26, 1982–1 C.B. 476 (for “on behalf of” and similar
issuers). For approval of areas of chronic economic distress, Rev. Proc. 88–31 explains
how this approval must be submitted to the Assistant Secretary for Housing/Federal Housing Commissioner of the Department of Housing and Urban Development.

162, 165, 198, and 263
Treatment of environmental
cleanup costs

Rev. Proc. 98–17, 1998–1 C.B. 405.

1.166–2(d)(3)
Uniform express determination
letter for making election

Rev. Proc. 92–84, 1992–2 C.B. 489.

Subchapter C–Corporate
Distributions and Adjustments

Rev. Proc. 77–37, 1977–2 C.B. 568, as modified by Rev. Proc. 89–30, 1989–1 C.B.
895, and as amplified by Rev. Proc. 77–41, 1977–2 C.B. 574, Rev. Proc. 83–81, 1983–2
C.B. 598 (see also Rev. Proc. 2000–3), Rev. Proc. 84–42, 1984–1 C.B. 521 (superseded as to
no-rule areas by Rev. Proc. 85–22, 1985–1 C.B. 550), Rev. Proc. 86–42, 1986–2 C.B. 722,
and Rev. Proc. 89–50, 1989–2 C.B. 631. But see Rev. Proc. 2000–3, section 3.01(23) (mergers or consolidations under § 368(a)(1)(A)), section 3.01(24) (stock acquisitions under
§ 368(a)(1)(B)), and section 3.01(27) (corporate changes under § 368(a)(1)(F)), which describe certain corporate reorganizations where the Service will not issue advance letter rulings or determination letters.

301
Nonapplicability on sales of
stock of employer to defined
contribution plan

Rev. Proc. 87–22, 1987–1 C.B. 718.

302, 311
Checklist questionnaire

Rev. Proc. 86–18, 1986–1 C.B. 551; and Rev. Proc. 77–41, 1977–2 C.B. 574.

302(b)(4)
Checklist questionnaire

Rev. Proc. 81–42, 1981–2 C.B. 611.

331
Checklist questionnaire

Rev. Proc. 86–16, 1986–1 C.B. 546.

332
Checklist questionnaire

Rev. Proc. 90–52, 1990–2 C.B. 626.

351
Checklist questionnaire

Rev. Proc. 83–59, 1983–2 C.B. 575. But see section 3.01(22) of Rev. Proc. 2000–3,
which describes certain transfers to controlled corporations where the Service will not
issue advance letter rulings or determination letters.

355
Checklist questionnaire

Rev. Proc. 96–30, 1996–1 C.B. 696.

Sec. 9.01
January 3, 2000

34

2000–1 I.R.B.

368(a)(1)(E)
Checklist questionnaire

Rev. Proc. 81–60, 1981–2 C.B. 680. But see section 3.01(26) of Rev. Proc. 2000–3, which
describes circumstances under which the Service will not issue advance letter rulings or
determination letters as to whether a transaction constitutes a corporate recapitalization
within the meaning of § 368(a)(1)(E) (or a transaction that also qualifies under § 1036).

461(h)
Alternative method for the
inclusion of common improvement
costs in basis

Rev. Proc. 92–29, 1992–1 C.B. 748.

482
Advance pricing agreements

Rev. Proc. 96–53, 1996–2 C.B. 375, as modified by Notice 98–65, 1998–2 C.B. 803.

521
Appeal procedure with regard
to adverse determination letters
and revocation or modification
of exemption letter rulings and
determination letters

Rev. Proc. 90–27, 1990–1 C.B. 514.

1.817–5(a)(2)
Issuer of a variable contract
requesting relief

Rev. Proc. 92–25, 1992–1 C.B. 741.

877, 2107, and 2501(a)(3)
Individuals who lose U.S.
citizenship or cease to be taxed
as long-term U.S. residents with a
principal purpose to avoid U.S. taxes

Notice 97–19, 1997–1 C.B. 394, as modified by Notice 98–34, 1998–2 C.B. 29.

1362(b)(5) and 1362(f)
Relief for late S corporation and
related elections under certain
circumstances

Rev. Proc. 98–55, 1998–2 C.B. 645; Rev. Proc. 97–48, 1997–2 C.B. 521.

1.1502–13(e)(3)
Consent to treat intercompany
transactions on a separate entity
basis and revocation of this consent

Rev. Proc. 97–49, 1997–2 C.B. 523.

1.1502–76(a)(1)
Consent to file a consolidated
return where member(s) of the
affiliated group use a 52–53
week taxable year

Rev. Proc. 89–56, 1989–2 C.B. 643.

1504(a)(3)(A) and (B)
Waiver of application of
§ 1504(a)(3)(A) for certain
corporations

Rev. Proc. 91–71, 1991–2 C.B. 900.

1552
Consent to elect or change method
of allocating affiliated group’s
consolidated federal income
tax liability

Rev. Proc. 90–39, 1990–2 C.B. 365, as clarified by Rev. Proc. 90–39A, 1990–2 C.B. 367.

2000–1 I.R.B.

35

Sec. 9.01
January 3, 2000

4980B

Rev. Proc. 87–28, 1987–1 C.B. 770 (treating references to former § 162(k) as if they were
references to § 4980B).

7702A
Relief for inadvertent
non-egregious failure to
comply with modified
endowment contract rules

Rev. Proc. 99–27, 1999–23 I.R.B. 7 (this revenue procedure is available only for requests
for relief received on or before May 31, 2001).

7704(g)
Revocation of election

Notice 98–3, 1998–1 C.B. 333.

SUBJECT MATTERS

REVENUE PROCEDURE

Accounting methods; obtaining
consent to changes in method

Rev. Proc. 97–27, 1997–1 C.B. 680; and Rev. Proc. 2000–1 (this revenue procedure) for
which sections 1, 2.01, 2.02, 2.06, 3.01(2), 3.01(3), 3.01(4), 5.02, 5.12, 5.14, 7.01, 7.02,
7.03, 8.01(1), 8.01(2), 8.01(3), 8.01(4), 8.01(5), 8.01(6), 8.01(7), 8.01(8), 8.01(11),
8.01(12), 8.01(13), 8.01(14), 8.02(2), 8.02(4), 8.02(5), 8.02(7), 8.02(8), 8.03(1), 8.04,
8.05, 8.06, 8.07, 8.08, 9, 10.01, 10.04, 10.05, 10.07, 10.08, 10.10(2), 10.11, 11, 12.01,
12.02, 12.06–12.11, 15, and Appendix A are applicable.

Accounting periods; adopt, retain
or change for partnership,
S corporation, and personal
service corporation

Rev. Proc. 87–32, 1987–2 C.B. 396, as modified by T.D. 8680, 1996–2 C.B. 194; and
Rev. Proc. 2000–1 (this revenue procedure) for which sections 1, 2.01, 2.02, 2.06, 3.01(3),
5.02, 5.12, 5.14, 7.01, 7.02, 7.03, 8.01(1), 8.01(2), 8.01(3), 8.01(4), 8.01(5), 8.01(6),
8.01(7), 8.01(8), 8.01(11), 8.01(12), 8.01(13), 8.01(14), 8.02(2), 8.02(4), 8.02(5), 8.02(7),
8.03(1) (only for Forms 1128 filed under section 6.01 of Rev. Proc. 87–32), 8.04, 8.05, 8.06,
8.07, 8.08, 9, 10.01, 10.04, 10.05, 10.07, 10.08, 11, 12, 15, and Appendix A are applicable.

Accounting periods;
changes in periods

Rev. Proc. 92–13, 1992–1 C.B. 665, as modified and amplified by Rev. Proc. 92–13A,
1992–1 C.B. 668, and as modified by Rev. Proc. 94–12, 1994–1 C.B. 565; and Rev. Proc.
2000–1 (this revenue procedure) for which sections 1, 2.01, 2.02, 2.06, 3.01(3), 5.02, 5.12,
5.14, 7.01, 7.02, 7.03, 8.01(1), 8.01(2), 8.01(3), 8.01(4), 8.01(5), 8.01(6), 8.01(7), 8.01(8),
8.01(11), 8.01(12), 8.01(13), 8.01(14), 8.02(2), 8.02(4), 8.02(5), 8.02(7), 8.03(1), 8.04,
8.05, 8.06, 8.07, 8.08, 9, 10.01, 10.04, 10.05, 10.07, 10.08, 11, 12, 15, and Appendix A are
applicable.

Classification of liquidating trusts

Rev. Proc. 82–58, 1982–2 C.B. 847, as modified and amplified by Rev. Proc. 94–45,
1994–2 C.B. 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 determinations

Rev. Proc. 75–17, 1975–1 C.B. 677; and Rev. Proc. 2000–1 (this revenue procedure) for
which sections 2.06, 3.01(3), 8, 10.04, 10.06, and 11.05 are applicable.

Estate, gift, and generation-skipping
transfer tax issues

Rev. Proc. 91–14, 1991–1 C.B. 482 (checklist questionnaire).

Deferred intercompany
transactions; election not to defer
gain or loss

Rev. Proc. 82–36, 1982–1 C.B. 490.

Leveraged leasing

Rev. Proc. 75–21, 1975–1 C.B. 715, as modified by Rev. Proc. 76–30, 1976–2 C.B. 647,
Rev. Proc. 79–48, 1979–2 C.B. 529, and Rev. Proc. 81–71, 1981–2 C.B. 731; and Rev.
Proc. 75–28, 1975–1 C.B. 752, as modified by Rev. Proc. 79–48 and Rev. Proc. 81–71.

Rate orders; regulatory agency;
normalization

A letter ruling request that involves a question of whether a rate order that is proposed
or issued 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—

Sec. 9.01
January 3, 2000

36

2000–1 I.R.B.

(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 national office
conference 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 (Domestic), Attention CC:DOM:CORP:TSS, P.O. Box 7604, Ben Franklin
Station, Washington, D.C. 20044 (or, if a private delivery service is used: Internal Revenue Service, Associate Chief Counsel (Domestic), Attention CC:DOM:CORP:TSS,
Room 6561, 1111 Constitution Avenue, N.W., Washington, D.C. 20224). These communications will be treated as third party contacts for purposes of § 6110.
Unfunded deferred compensation

Rev. Proc. 71–19, 1971–1 C.B. 698, as amplified by Rev. Proc. 92–65, 1992–2

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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A211c50f984733a4d. Public record. Not legal advice.