IIR Submission Procedures
- All submissions made under the Industry Issue Resolution (IIR) Program will be made available for public inspection and copying in their entirety. Therefore, submissions should not include confidential or taxpayer specific information.
- Interested parties should submit issues by e-mail to IIR@irs.gov
In the subject line state “Revenue Procedure 2003-36 – IIR Program Submission”. The submission should include:
- an issue statement,
- a description of why the issue is appropriate for the IIR Program,
- an explanation of the need for guidance,
- the estimated number of taxpayers affected by the issue, and
- the name and telephone number of a person to contact if additional information is needed.
The submission may also include a recommendation of how the issue may be resolved.
- Alternatively, submissions may be mailed or faxed to:
Internal Revenue Service
Office of Pre-Filing and Technical Services
Large and Mid-Size Business Division SE:LM:PFT
Mint Building 3rd Floor M3-420
1111 Constitution Avenue NW
Washington, DC 20224
Fax: 202-283-8406
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