Questions regarding ยง45D of the Internal Revenue Code and the
New Markets Tax Credit Program, should be directed to the Internal Revenue Service at the
following email: new.markets.tax.credit@irs.gov. The IRS will make reasonable efforts to
respond within ten (10) business days of the date that the request is received. Please
note that this electronic message mailbox is for submitting general questions only and is
not a vehicle for requesting formal rulings or for taxpayer specific questions.
The Fund will not provide responses to requests for legal
interpretation that relate to statutes, regulations, guidance, agreements, or other
documents that are not within the jurisdiction of the Fund. Nor will the Fund provide
legal interpretations of provisions of the Internal Revenue Code or federal banking
regulations. As such, formal ruling requests should be directed to the IRS, Office of
Associate Chief Counsel, at (202) 622-3040.
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