Internal Revenue Bulletin: 2009-1 |
January 5, 2009 |
Table of Contents
- Highlights of This Issue
- Preface
- Part III. Administrative, Procedural, and Miscellaneous
- Rev. Proc. 2009-1
- SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE?
- SECTION 2. WHAT ARE THE FORMS IN WHICH THE SERVICE PROVIDES ADVICE TO TAXPAYERS?
- SECTION 3. ON WHAT ISSUES MAY TAXPAYERS
REQUEST WRITTEN ADVICE UNDER THIS PROCEDURE?
- Issues under the jurisdiction of the Associate Chief Counsel (Corporate)
- Issues under the jurisdiction of the Associate Chief Counsel (Financial Institutions and Products)
- Issues under the jurisdiction of the Associate Chief Counsel (Income Tax and Accounting)
- Issues under the jurisdiction of the Associate Chief Counsel (International)
- Issues under the jurisdiction of the Associate Chief Counsel (Passthroughs and Special Industries)
- Issues under the jurisdiction of the Associate Chief Counsel (Procedure and Administration)
- Issues under the jurisdiction of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities)
- SECTION 4. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES?
- SECTION 5. UNDER WHAT CIRCUMSTANCES DO
THE ASSOCIATE OFFICES ISSUE LETTER RULINGS?
- In income and gift tax matters
- Special relief for late S corporation and related elections in lieu of letter ruling process
- A § 301.9100 request for extension of time for making an election or for other relief
- Determinations under § 999(d)
- In matters involving § 367
- In estate tax matters
- In matters involving additional estate tax under § 2032A(c)
- In matters involving qualified domestic trusts under § 2056A
- In generation-skipping transfer tax matters
- In employment and excise tax matters
- In administrative provisions matters
- In Indian tribal government matters
- On constructive sales price under § 4216(b) or § 4218(c)
- Under some circumstances before the issuance of a regulation or other published guidance
- SECTION 6. UNDER WHAT CIRCUMSTANCES DOES
THE SERVICE NOT ISSUE LETTER RULINGS OR DETERMINATION LETTERS?
- Ordinarily not if the request involves an issue under examination or consideration or in litigation
- Ordinarily not in certain areas because of factual nature of the problem or for other reasons
- Ordinarily not on part of an integrated transaction
- Ordinarily not on which of two entities is a common law employer
- Ordinarily not to business associations or groups
- Ordinarily not where the request does not address the tax status, liability, or reporting obligations of the requester
- Ordinarily not to foreign governments
- Ordinarily not on Federal tax consequences of proposed legislation
- Not before issuance of a regulation or other published guidance
- Not on frivolous issues
- No “comfort” letter rulings
- Not on alternative plans or hypothetical situations
- Not on property conversion after return filed
- Circumstances under which determination letters are not issued by a Director
- SECTION 7. WHAT ARE THE GENERAL INSTRUCTIONS
FOR REQUESTING LETTER RULINGS AND DETERMINATION LETTERS?
- Documents and information required in all requests
- Additional procedural information required with request
- Address to which to send request for letter ruling or determination letter
- Pending letter ruling requests
- When to attach letter ruling or determination letter to return
- How to check on status of request for letter ruling or determination letter
- Request for letter ruling or determination letter may be withdrawn or Associate office may decline to issue letter ruling
- SECTION 8. HOW DO THE ASSOCIATE OFFICES
HANDLE LETTER RULING REQUESTS?
- Docket, Records, and User Fee Branch receives, initially controls and refers the request to the appropriate Associate office
- Branch representative of the Associate office contacts taxpayer within 21 calendar days
- Determines if transaction can be modified to obtain favorable letter ruling
- Is not bound by informal opinion expressed
- May request additional information
- Near the completion of the ruling process, advises the taxpayer of conclusions and, if the Associate office will rule adversely, offers the taxpayer the opportunity to withdraw the letter ruling request
- May request that taxpayer submit draft of proposed letter ruling near the completion of the ruling process
- Issues separate letter rulings for substantially identical letter rulings, but generally issues a single letter ruling for related § 301.9100 letter rulings
- Sends a copy of the letter ruling to appropriate Service official
- SECTION 9. WHAT ARE THE SPECIFIC AND
ADDITIONAL PROCEDURES FOR A REQUEST FOR A CHANGE IN METHOD OF ACCOUNTING
FROM THE ASSOCIATE OFFICES?
- Automatic and advance consent change in method of accounting requests
- Ordinarily only one change in method of accounting on a Form 3115 and a separate Form 3115 for each taxpayer and for each separate and distinct trade or business
- Information required with a Form 3115
- Additional procedural information required in certain circumstances
- Associate office address to which to send Forms 3115
- A Form 3115 must not be submitted by fax
- Docket, Records, and User Fee Branch receives, initially controls and refers the Form 3115 to the appropriate Associate office
- Additional information required
- Circumstances in which the taxpayer must notify the Associate office
- Determines if proposed method of accounting can be modified to obtain favorable letter ruling
- Near the completion of processing the Form 3115, advises the taxpayer if the Associate office will rule adversely and offers the taxpayer the opportunity to withdraw Form 3115
- Advance consent Form 3115 may be withdrawn or Associate office may decline to issue a change in method of accounting letter ruling
- How to check status of a pending Form 3115
- Is not bound by informal opinion expressed
- Single letter ruling issued to a taxpayer or consolidated group for qualifying identical change in method of accounting
- Letter ruling ordinarily not issued for one of two or more interrelated items or submethods
- Consent Agreement
- A copy of the change in method of accounting letter ruling is sent to appropriate Service official
- Consent to change a method of accounting may be relied on subject to limitations
- Change in method of accounting letter ruling will not apply to another taxpayer
- Associate office discretion to permit requested change in method of accounting
- List of automatic change in method of accounting request procedures
- Other sections of this revenue procedure that are applicable to a Form 3115
- SECTION 10. HOW ARE CONFERENCES FOR LETTER
RULINGS SCHEDULED?
- Schedules a conference if requested by taxpayer
- Permits taxpayer one conference of right
- Disallows verbatim recording of conferences
- Makes tentative recommendations on substantive issues
- May offer additional conferences
- Requires written confirmation of information presented at conference
- May schedule a pre-submission conference
- May schedule a conference to be held by telephone
- SECTION 11. WHAT EFFECT WILL A LETTER
RULING HAVE?
- May be relied on subject to limitations
- Will not apply to another taxpayer
- Will be used by a field office in examining the taxpayer’s return
- May be revoked or modified if found to be in error or there has been a change in law
- Letter ruling revoked or modified based on material change in facts applied retroactively
- Not otherwise generally revoked or modified retroactively
- Retroactive effect of revocation or modification applied to a particular transaction
- Retroactive effect of revocation or modification applied to a continuing action or series of actions
- Generally not retroactively revoked or modified if related to sale or lease subject to excise tax
- May be retroactively revoked or modified when transaction is entered into before the issuance of the letter ruling
- Taxpayer may request that retroactivity be limited
- SECTION 12. UNDER WHAT CIRCUMSTANCES DO DIRECTORS ISSUE DETERMINATION LETTERS?
- SECTION 13. WHAT EFFECT WILL A DETERMINATION LETTER HAVE?
- SECTION 14. UNDER WHAT CIRCUMSTANCES ARE MATTERS REFERRED BETWEEN A DIRECTOR AND AN ASSOCIATE OFFICE?
- SECTION 15. WHAT ARE THE USER FEE REQUIREMENTS
FOR REQUESTS FOR LETTER RULINGS AND DETERMINATION LETTERS?
- Legislation authorizing user fees
- Requests to which a user fee applies
- Requests to which a user fee does not apply
- Exemptions from the user fee requirements
- Fee schedule
- Applicable user fee for a request involving multiple offices, fee categories, issues, transactions, or entities
- Applicable user fee for requests for substantially identical letter rulings or identical changes in method of accounting
- Method of payment
- Effect of nonpayment or payment of incorrect amount
- Refunds of user fee
- Request for reconsideration of user fee
- SECTION 16. WHAT SIGNIFICANT CHANGES HAVE BEEN MADE TO REV. PROC. 2008-1?
- SECTION 17. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS?
- SECTION 18. WHAT IS THE EFFECTIVE DATE OF THIS REVENUE PROCEDURE?
- SECTION 19. PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- APPENDIX E CHECKLISTS, GUIDELINE REVENUE PROCEDURES, NOTICES, SAFE HARBOR REVENUE PROCEDURES, AND AUTOMATIC CHANGE REVENUE PROCEDURES
- Checklists, guideline revenue procedures, and notices
- Safe harbor revenue procedures
- Automatic change in accounting period revenue procedures
- Rev. Proc. 2009-2
- SECTION 1. PURPOSE AND AUTHORITY
- SECTION 2. DEFINITIONS
- SECTION 3. THE NATURE OF TECHNICAL ADVICE
- SECTION 4. TYPES OF ISSUES NOT SUBJECT TO THIS PROCEDURE
- SECTION 5. INITIATING A REQUEST FOR TECHNICAL ADVICE
- SECTION 6. PRE-SUBMISSION CONFERENCES
- Purpose
- Pre-submission conferences are mandatory
- Actions before a pre-submission conference
- Initiating a pre-submission conference
- Manner of transmitting pre-submission materials
- Scheduling the pre-submission conference
- Pre-submission conferences may be conducted in person
- Pre-submission conference may not be taped
- Discussion of substantive issues is not binding on the Service
- New issues may be raised at pre-submission conference
- SECTION 7. SUBMITTING THE REQUEST FOR
TECHNICAL ADVICE
- Memorandum of issues, facts, law, and arguments
- Transaction involving multiple taxpayers
- Foreign laws and documents: submission of relevant foreign laws and documents in the official language and in English
- Statement regarding interpretation of relevant income tax or estate tax treaty
- Statement recommending information to be deleted from public inspection
- Preparation of the memorandum; resolution of disagreements
- Transmittal Form 4463, Request for Technical Advice
- All supporting and additional documents
- Number of copies of request to be submitted
- Power of attorney
- Service not barred from issuing 30-day letter while a TAM request is pending
- SECTION 8. INITIAL PROCESSING OF THE
REQUEST FOR TECHNICAL ADVICE BY THE ASSOCIATE OFFICE
- Assignment and initial review by Associate office attorney
- Other forms of guidance
- Initial acknowledgment and processing
- Deficiencies in request leading to return
- Initial discussion
- If additional information requested
- Taxpayer request for extension of time to submit additional information
- Where to send additional information
- Tentative conclusions
- SECTION 9. TAXPAYER CONFERENCES
- SECTION 10. PREPARATION OF THE TECHNICAL
ADVICE
- Reply consists of two parts
- Status of a request
- Section 6110
- Opportunity for field counsel review
- Copy of preliminary TAM to field office and field counsel
- Routing of reply
- Copy of final TAM to field counsel and Division Counsel
- Reconsideration
- Discussing contents with the taxpayer
- TAM takes effect when taxpayer receives a copy
- Taxpayer may protest deletions not made
- Public inspection of § 6104 applications for exemption and letter rulings issued to certain exempt organizations
- Public inspection in civil fraud or criminal investigation cases
- SECTION 11. WITHDRAWAL OF REQUESTS FOR TECHNICAL ADVICE
- SECTION 12. USE OF THE TECHNICAL ADVICE
- SECTION 13. RETROACTIVITY AND RELIANCE
- SECTION 14. HOW MAY RETROACTIVE EFFECT BE LIMITED?
- SECTION 15. SIGNIFICANT CHANGES MADE TO REV. PROC. 2008-2
- SECTION 16. EFFECT ON OTHER DOCUMENTS
- SECTION 17. EFFECTIVE DATE
- DRAFTING INFORMATION
- Rev. Proc. 2009-3
- SECTION 1. PURPOSE AND NATURE OF CHANGES
- SECTION 2. BACKGROUND AND SCOPE OF APPLICATION
- SECTION 3. AREAS IN WHICH RULINGS OR DETERMINATION LETTERS WILL NOT BE ISSUED
- SECTION 4. AREAS IN WHICH RULINGS OR DETERMINATION LETTERS WILL NOT ORDINARILY BE ISSUED
- SECTION 5. AREAS UNDER STUDY IN WHICH RULINGS OR DETERMINATION LETTERS WILL NOT BE ISSUED UNTIL THE SERVICE RESOLVES THE ISSUE THROUGH PUBLICATION OF A REVENUE RULING, REVENUE PROCEDURE, REGULATIONS OR OTHERWISE
- SECTION 6. AREAS COVERED BY AUTOMATIC APPROVAL PROCEDURES IN WHICH RULINGS WILL NOT ORDINARILY BE ISSUED
- SECTION 7. EFFECT ON OTHER REVENUE PROCEDURES
- SECTION 8. EFFECTIVE DATE
- SECTION 9. PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- Rev. Proc. 2009-4
- SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE?
- SECTION 2. WHAT CHANGES HAVE BEEN MADE TO REV. PROC. 2008-4?
- SECTION 3. IN WHAT FORM IS GUIDANCE PROVIDED BY THE COMMISSIONER, TAX EXEMPT AND GOVERNMENT ENTITIES DIVISION?
- SECTION 4. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN GUIDANCE UNDER THIS PROCEDURE?
- SECTION 5. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES?
- SECTION 6. UNDER WHAT CIRCUMSTANCES
DOES TE/GE ISSUE LETTER RULINGS?
- In exempt organizations matters
- In employee plans matters
- In qualifications matters
- Request for extension of time for making an election or for other relief under § 301.9100-1 of the Procedure and Administration Regulations
- Issuance of a letter ruling before the issuance of a regulation or other published guidance
- Issues in prior return
- Generally not to business associations or groups
- Generally not to foreign governments
- Generally not on federal tax consequences of proposed legislation
- Not on certain matters under § 53.4958-6 of the Foundation and Similar Excise Taxes Regulations
- Not on stock options
- Generally not on EO joint venture with a for-profit organization
- Not on qualification of state run programs under § 529
- Not on UBIT issues involving certain investments of a charitable lead trust
- Not on issues under § 4965
- Not on issues under § 4966 or § 4967
- Not on issues under § 507, § 4941 or § 4945
- SECTION 7. UNDER WHAT CIRCUMSTANCES
DOES EP OR EO DETERMINATIONS ISSUE DETERMINATION LETTERS?
- Circumstances under which determination letters are issued
- In general
- In employee plans matters
- In exempt organizations matters
- Circumstances under which determination letters are not issued
- Requests involving returns already filed
- Attach a copy of determination letter to taxpayer’s return
- Review of determination letters
- SECTION 8. 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
- No “comfort” letter rulings
- Not on alternative plans or hypothetical situations
- Ordinarily not on part of an integrated transaction
- Not on partial terminations of employee plans
- Law requires ruling letter
- Issues under consideration by PBGC or DOL
- Cafeteria plans
- Determination letters
- Domicile in a foreign jurisdiction
- Employee Stock Ownership Plans
- Governmental Plans
- SECTION 9. WHAT ARE THE GENERAL INSTRUCTIONS
FOR REQUESTING LETTER RULINGS AND DETERMINATION LETTERS?
- In general
- Certain information required in all requests
- Documents
- Analysis of material facts
- Same issue in an earlier return
- Same or similar issue previously submitted or currently pending
- Statement of authorities supporting taxpayer’s views
- Statement of authorities contrary to taxpayer’s views
- Statement identifying pending legislation
- Deletions statement required by § 6110
- Signature on request
- Authorized representatives
- Attorney
- Certified public accountant
- Enrolled agent
- Enrolled actuary
- A person with a “Letter of Authorization”
- Employee, general partner, bona fide officer, administrator, trustee, etc.
- Foreign representative
- Power of attorney and declaration of representative
- Penalties of perjury statement
- Applicable user fee
- Number of copies of request to be submitted
- Sample of a letter ruling request
- Checklist
- Additional information required in certain circumstances
- Multiple issues
- Power of attorney
- Copies of letter ruling or determination letter sent to multiple representatives
- Copy of letter ruling or determination letter sent to taxpayer’s representative
- No copy of letter ruling or determination letter sent to taxpayer’s representative
- Expedited handling
- Address to send the request
- Pending letter ruling requests
- When to attach letter ruling to return
- How to check on status of request
- Request may be withdrawn or EP or EO Technical may decline to issue letter ruling
- Compliance with Treasury Department Circular No. 230
- SECTION 10. WHAT SPECIFIC, ADDITIONAL PROCEDURES APPLY TO CERTAIN REQUESTS?
- SECTION 11. HOW DOES EP OR EO TECHNICAL
HANDLE LETTER RULING REQUESTS?
- In general
- Is not bound by informal opinion expressed
- Tells taxpayer if request lacks essential information during initial contact
- Information must be submitted within 30 calendar days
- Letter ruling request mistakenly sent to EP or EO Determinations Processing
- Requires prompt submission of additional information requested after initial contact
- Encourage use of fax
- Address to send additional information
- Number of copies of additional information to be submitted
- 30-day or 21-day period may be extended if justified and approved
- If taxpayer does not submit additional information
- Near the completion of the ruling process, advises taxpayer of conclusions and, if the Service will rule adversely, offers the taxpayer the opportunity to withdraw the letter ruling request
- May request draft of proposed letter ruling near the completion of the ruling process
- Taxpayer may also submit draft on a word processing disk
- SECTION 12. HOW ARE CONFERENCES SCHEDULED?
- Schedules a conference if requested by taxpayer
- Permits taxpayer one conference of right
- Disallows verbatim recording of conferences
- Makes tentative recommendations on substantive issues
- May offer additional conferences
- Requires written confirmation of information presented at conference
- May schedule a pre-submission conference
- Under limited circumstances, may schedule a conference to be held by telephone
- Conference rules for EO determination letters not subject to § 7428 or § 501 or § 521
- SECTION 13. WHAT EFFECT WILL A LETTER
RULING HAVE?
- May be relied on subject to limitations
- Will not apply to another taxpayer
- Will be used by the Director, EP or EO Examinations in examining the taxpayer’s return
- May be revoked or modified if found to be in error
- Not generally revoked or modified retroactively
- Retroactive effect of revocation or modification applied only to a particular transaction
- Retroactive effect of revocation or modification applied to a continuing action or series of actions
- May be retroactively revoked or modified when transaction is completed without reliance on the letter ruling
- Taxpayer may request that retroactivity be limited
- SECTION 14. WHAT EFFECT WILL A DETERMINATION LETTER HAVE?
- SECTION 15. UNDER WHAT CIRCUMSTANCES ARE MATTERS REFERRED BETWEEN DETERMINATIONS AND TECHNICAL?
- SECTION 16. WHAT ARE THE GENERAL PROCEDURES APPLICABLE TO INFORMATION LETTERS ISSUED BY THE HEADQUARTERS OFFICE?
- SECTION 17. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS?
- SECTION 18. EFFECTIVE DATE
- SECTION 19. PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- Rev. Proc. 2009-5
- SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE?
- SECTION 2. WHAT SIGNIFICANT CHANGES HAVE BEEN MADE TO REV. PROC. 2008-5?
- SECTION 3. WHAT IS THE DEFINITION OF TECHNICAL ADVICE?
- SECTION 4. ON WHAT ISSUES MAY OR MUST TAMs BE REQUESTED UNDER THIS PROCEDURE?
- SECTION 5. ON WHAT ISSUES MUST TAMS
BE REQUESTED UNDER DIFFERENT PROCEDURES?
- Matters (other than farmers’ cooperatives) under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions & Products), the Associate Chief Counsel (Income Tax & Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs & Special Industries), the Division Counsel/Associate Chief Counsel (TE/GE), and the Associate Chief Counsel (Procedure & Administration)
- Alcohol, tobacco, and firearms taxes
- Excise taxes
- SECTION 6. MAY TAM UNDER § 301.9100-1
BE REQUESTED DURING THE COURSE OF AN EXAMINATION?
- A § 301.9100-1 request is a letter ruling request
- Statute of limitations
- Address to send a § 301.9100-1 request
- If return is being examined or considered by an appeals office or a federal court, the taxpayer must notify EP or EO Technical who will notify the EP or EO Examinations Area manager, Appeals Area Director or government counsel
- SECTION 7. WHO IS RESPONSIBLE FOR REQUESTING TAMs?
- SECTION 8. WHEN SHOULD A TAM BE REQUESTED?
- SECTION 9. HOW ARE PRE-SUBMISSION CONFERENCES
SCHEDULED?
- Pre-submission conference generally is permitted when a request for TAM is likely and all parties agree to request the conference
- Purpose of pre-submission conference
- Request for pre-submission conference must be submitted in writing by the EP or EO Examinations or the EP or EO Determinations or the appeals office
- Group will contact the EP or EO Examinations or the EP or EO Determinations or the appeals office to arrange the pre-submission conference
- Pre-submission conference generally held by telephone
- Certain information required to be submitted to EP or EO Technical prior to the pre-submission conference
- Manner of submitting pre-submission materials
- Pre-submission conference may not be taped
- Discussion of substantive issues is not binding on the Service
- SECTION 10. WHAT MUST BE INCLUDED IN
THE REQUEST FOR A TAM?
- Statement of issues, facts, law, and arguments
- Taxpayer must submit statement if the taxpayer initiates request for a TAM
- Taxpayer is encouraged to submit statement if Service initiates request for a TAM
- Statement of authorities contrary to taxpayer’s position
- General provisions of §§ 6104 and 6110
- Application of § 6104
- Statement identifying information to be deleted from public inspection
- Transmittal Form 5565, Request for Technical Advice — EP/EO
- Address to send requests from EP or EO Examinations or EP or EO Determinations offices or another Operating Division
- Power of attorney
- SECTION 11. HOW ARE REQUESTS HANDLED?
- Taxpayer notified
- Consider whether published guidance is appropriate
- Conference offered
- If the taxpayer disagrees with the Service’s statement of facts
- If the Service disagrees with the taxpayer’s statement of facts
- If the taxpayer has not submitted the required deletions statement
- Criminal or civil fraud cases
- SECTION 12. HOW DOES A TAXPAYER APPEAL
AN EP OR EO MANAGER’S OR AN APPEALS AREA DIRECTOR’S DECISION
NOT TO SEEK TECHNICAL ADVICE?
- Taxpayer notified of decision not to seek a TAM
- Taxpayer may request review of decision not to seek a TAM
- EP or EO Examinations Area manager or EP or EO Determinations manager or Appeals Area Director determines whether technical advice will be sought
- Manager or area director’s decision may be reviewed but not appealed
- SECTION 13. HOW ARE REQUESTS FOR TAMS WITHDRAWN?
- SECTION 14. HOW ARE CONFERENCES SCHEDULED?
- If requested, offered to the taxpayer when adverse TAM proposed
- Timeline
- 21-day period may be extended if justified and approved
- Denial of extension cannot be appealed
- Entitled to one conference of right
- Conference may not be taped
- Conference may be delayed to address a request for relief under § 7805(b)
- Service makes tentative recommendations
- Additional conferences may be offered
- Additional information submitted after the conference
- Normally held by telephone
- SECTION 15. HOW IS STATUS OF REQUEST OBTAINED?
- SECTION 16. HOW DOES EP OR EO TECHNICAL
PREPARE THE TAM?
- Delegates authority to group managers
- Determines whether request has been properly made
- Contacts the EP or EO Examinations or EP or EO Determinations or appeals office to discuss issues
- Informs the EP or EO Examinations or EP or EO Determinations or appeals office if any matters in the request have been referred to another group or office
- Informs the EP or EO Examinations or EP or EO Determinations or appeals office if additional information is needed
- Informs the EP or EO Examinations or EP or EO Determinations or appeals office of the tentative conclusion
- If a tentative conclusion has not been reached, gives date estimated for tentative conclusion
- Advises the EP or EO Examinations or EP or EO Determinations or appeals office that preliminary conclusion not final
- Advises the EP or EO Examinations or EP or EO Determinations or appeals office of final conclusions
- If needed, requests additional information
- Request for additional information by fax
- Penalties of perjury statement
- Requests taxpayer to send additional information to the EP or EO Technical and a copy to the EP or EO Examinations or EP or EO Determinations or Appeals Area Director
- Informs the taxpayer when requested deletions will not be made
- Prepares reply in two parts
- Routes replies to appropriate office
- SECTION 17. HOW DOES AN EP OR EO EXAMINATIONS OR EP OR EO DETERMINATIONS OR AN APPEALS OFFICE USE THE TAMs?
- SECTION 18. WHAT IS THE EFFECT OF A
TAM?
- Applies only to the taxpayer for whom TAM was requested
- Usually applies retroactively
- Generally applied retroactively to modify or revoke prior TAM
- Applies to continuing action or series of actions until specifically withdrawn, modified, or revoked
- Applies to continuing action or series of actions until material facts change
- Does not apply retroactively under certain conditions
- SECTION 19. HOW MAY RETROACTIVE EFFECT
BE LIMITED?
- Commissioner has discretionary authority under § 7805(b)
- Taxpayer may request Commissioner to exercise authority
- Form of request to limit retroactivity—before an examination
- Form of request to limit retroactivity—during course of an examination
- Form of request to limit retroactivity—technical advice that does not modify or revoke prior memorandum
- Taxpayer’s right to a conference
- Exhaustion of administrative remedies — employee plans determination letter requests
- Exhaustion of administrative remedies — exempt organization matters
- SECTION 20. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS?
- SECTION 21. EFFECTIVE DATE
- SECTION 22. PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- Rev. Proc. 2009-6
- PART I. PROCEDURES FOR DETERMINATION
LETTER REQUESTS
- SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN GUIDANCE UNDER THIS PROCEDURE?
- SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES?
- SECTION 5. WHAT IS THE GENERAL SCOPE OF A DETERMINATION LETTER?
- SECTION 6. WHAT IS THE GENERAL PROCEDURE FOR REQUESTING DETERMINATION LETTERS?
- SECTION 7. INITIAL QUALIFICATION, ETC.
- SECTION 8. EMPLOYER RELIANCE ON M&P AND VOLUME SUBMITTER PLANS
- SECTION 9. DETERMINATION LETTER FILING PROCEDURES FOR M&P AND VOLUME SUBMITTER PLANS
- SECTION 10. MULTIPLE EMPLOYER PLANS
- SECTION 11. Form 6406 has been eliminated
- SECTION 12. TERMINATION OR DISCONTINUANCE OF CONTRIBUTIONS; NOTICE OF MERGERS, CONSOLIDATIONS, ETC.
- SECTION 13. GROUP TRUSTS
- SECTION 14. AFFILIATED SERVICE GROUPS; LEASED EMPLOYEES
- SECTION 15. WAIVER OF MINIMUM FUNDING
- SECTION 16. SECTION 401(h) AND § 420 DETERMINATION LETTERS
- PART II. INTERESTED PARTY NOTICE AND COMMENT
- PART III. PROCESSING DETERMINATION LETTER
REQUESTS
- SECTION 19. HOW DOES THE SERVICE HANDLE DETERMINATION LETTER REQUESTS?
- SECTION 20. EXHAUSTION OF ADMINISTRATIVE REMEDIES
- SECTION 21. WHAT EFFECT WILL AN EMPLOYEE PLAN DETERMINATION LETTER HAVE?
- SECTION 22. EFFECT ON OTHER REVENUE PROCEDURES
- SECTION 23. EFFECTIVE DATE
- SECTION 24. PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- EXHIBIT: SAMPLE NOTICE TO INTERESTED PARTIES
- Rev. Proc. 2009-7
- SECTION 2. BACKGROUND AND SCOPE OF APPLICATION
- SECTION 3. AREAS IN WHICH RULING OR DETERMINATION LETTERS WILL NOT BE ISSUED
- SECTION 4. AREAS IN WHICH RULING OR DETERMINATION LETTERS WILL NOT ORDINARILY BE ISSUED
- SECTION 5. EFFECT ON OTHER REVENUE PROCEDURE
- SECTION 6. EFFECTIVE DATE
- SECTION 7. DRAFTING INFORMATION
- Rev. Proc. 2009-8
- SECTION 1. PURPOSE
- SECTION 2. CHANGES
- SECTION 3. BACKGROUND
- SECTION 4. SCOPE
- SECTION 5. DEFINITIONS
- SECTION 6. FEE SCHEDULE
- SECTION 7. MAILING ADDRESS FOR REQUESTING LETTER RULINGS, DETERMINATION LETTERS, ETC.
- SECTION 8. REQUESTS INVOLVING MULTIPLE OFFICES, FEE CATEGORIES, ISSUES, TRANSACTIONS, OR ENTITIES
- SECTION 9. PAYMENT OF FEE
- SECTION 10. REFUNDS
- SECTION 11. REQUEST FOR RECONSIDERATION OF USER FEE
- SECTION 12. EFFECT ON OTHER DOCUMENTS
- SECTION 13. EFFECTIVE DATE
- SECTION 14. PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- APPENDIX
- A. Procedures applicable to both Employee Plans and Exempt Organizations
- B. Procedures applicable to Employee Plans matters other than actuarial matters
- C. Procedures applicable to Employee Plans actuarial matters
- D. Procedures applicable to Exempt Organizations matters only
- Rev. Proc. 2009-1
- Part IV. Items of General Interest
- Announcement 2009-1
- I. Notice of Disposition of Declaratory Judgment Proceedings under Section 7428
- II. Notice of Disposition of Declaratory Judgment Proceedings under Section 7428
- III. Notice of Disposition of Declaratory Judgment Proceedings under Section 7428
- IV. Notice of Disposition of Declaratory Judgment Proceedings under Section 7428
- V. Notice of Disposition of Declaratory Judgment Proceedings under Section 7428
- VI. Notice of Disposition of Declaratory Judgment Proceedings under Section 7428
- VII. Notice of Disposition of Declaratory Judgment Proceedings under Section 7428
- VIII. Notice of Disposition of Declaratory Judgment Proceedings under Section 7428
- IX. Notice of Disposition of Declaratory Judgment Proceedings under Section 7428
- X. Notice of Disposition of Declaratory Judgment Proceedings under Section 7428
- Announcement 2009-1
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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