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Eddie Kahn Has Researched Tax Systems for Over 20 Years.

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International Income Tax
Welcome to Eddie Kahn's Web site!
Documents:
All Americans MUST Read Eddie Kahn, internationally known as an author and lecturer, has researched tax systems for
Articles of Confederation over 20 years. A much sought after speaker, Mr. Kahn travels extensively to conduct seminars
Bill of Rights based on his "how to" book, "No Enforcement Statutes / IRS Regulations Applicable for
Declaration of Independence Individual Income Tax." His seminars and educational materials, distributed by Eddie Kahn &
Rendering Caesar His Due
The Constitution
Associates (EKA), have helped thousands to understand our tax system and take a proactive
Open Letter To IRS & DOJ and successful stance with the IRS. Mr. Kahn is the founder of American Rights Litigators
(ARL), a professional organization that utilizes aggressive CPA's and attorneys dedicated to
Reference Documents protecting and legally representing the rights of American citizens. ARL, founded in 1996, is
23C Assessment located in Mt. Plymouth, Florida. Mr. Kahn has kept international crowds on the edge of their
Implied Notice of Levy seats with his current, useful, and precise clarifications of deceptive tax practices of taxing
63 Million American Non-filers authorities in Australia and New Zealand as well as in the United States.
Bribes at the IRS
Claudie Baker Letter
CP 515
Don't get a marriage license
Due Process Transcripts Changes Taking Place on 8-22-2003.
IRS Not a Gov't Agency
IRS Restricting and Reform Act
Liens Removed
Misapplication of IRS Code §...
ARL Members Please Read!
Order of Authority
Communist Manifesto
Where Money Comes From
1.861-8 Letter Visit our "What's New" Page
1913 Congressional Debate
Quashing a 3rd Party Summons
Pocket Commission
FDCPA

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Eddie Kahn Has Researched Tax Systems for Over 20 Years.
2039 Summons
Levy Notice 668-B
Unlawful Speed
Importance of Court Decisions
Tax Assessment
Defending a Trust
Expatriation Act
Missing Amendment If you have problems with this site contact webmaster@eddiekahn.com
Liens Income or Estate Tax
Chief says Tax is Voluntary!
Notification of Birth
CFR26 1.1-1 This web site has been prepared by, or on behalf of Eddie Ray: Kahn for general information purposes only. It does not
Fed. Grand Juror Handbook constitute legal advice. Moreover, the information is presented without any representation or warranty whatsoever, including
as to the accuracy or completeness of the information. The documents, web site links, etc. do not always coincide with the
Sample/Example Documents opinions of Eddie Ray: Kahn, and are strictly for your information only. Links to information on sites other than those
Privacy Act Request operated by, or on behalf of Eddie Ray: Kahn is for your convenience only and is not an endorsement or recommendation of
FOIA Request those sites. Please note that any views or opinions presented on this web site are solely those of the individual and do not
Public Servant Questionnaire necessarily represent those of Eddie Ray: Kahn. Eddie Ray: Kahn accepts no liability for the content of this web site, or for
W-4 Letter the consequences of any actions taken on the basis of the information provided.
W-9 Letter
Form 911
Form 433a [ HOME | DOCUMENTS | EDDIE'S SEMINARS | FAQ | RELATED LINKS | CONTACT EDDIE | SEARCH | WHAT'S NEW |
IRS Agent Combs Letter INTERNATIONAL TAX INFORMATION ]
The Determination Letter
112C Letter
1040 for the IRS
Commercial Affidavit

3 Former IRS Agents Expose...

6103 Unlawful Disclosure

ARL Application

Congressmen Speak Truth

Contact House and Senate

Court Decisions

Eighth Commandment

Enforcement Actions

Eddie's Private Page

FAQs

Federal Legislative Jurisdiction

Ghost of Valley Forge

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Eddie Kahn Has Researched Tax Systems for Over 20 Years.
Internet Tips and Tricks

Jokes

Links

Noah in 2002

Quotes

Republic Under Siege

Seminar Schedule

We The People

What is the Church

What Happened to the 56 Men

What's New

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Australia, Canada, New Zealand, & USA IncomeTax Information

Welcome to Eddie Kahn's International Income
Tax Information web site.

United States of
Australia New Zealand Canada America
(EddieKahn.com)

Original Intent of Income Tax Laws
Income Tax has not always been in existence. It came into
play for a specific reason and those reasons have long
passed. So, why do we still have the tax?
Below are links to documents that state the original intent of
Income Tax Laws for Australia, New Zealand, Canada and the
United States of America.
United States of
Australia New Zealand Canada
America
Note: Some of these documents will take a while to load.

Most of the documents on this site are in Adobe Acrobat Reader format. If you do not have the FREE version of
Adobe Acrobat Reader installed on your computer, please Click the Adobe icon below.

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Australia, Canada, New Zealand, & USA IncomeTax Information

[ INTERNATIONAL TAX INFORMATION | AUSTRALIA | CANADA | NEW ZEALAND | EDDIE KAHN ]

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New Stuff on EddieKahn.com

What's New
Check back often. All new additions to this web site will be linked to from here.

This page was last updated on Tuesday, January 06, 2004

Federal Legislative Jurisdiction in Florida - These
are documents that we found in the Florida
Secretary of State's Office regarding federal
legislative jurisdiction in Florida.
Catalog of Federal Tax Forms, Form Letters, and
Notices (publication 676)
DOJ Manual
Territorial Jurisdiction
Delegation Orders

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New Stuff on EddieKahn.com

3 Former IRS Agents Expose Newest Gov't Scheme
-
ARL Is moving!
God's Eighth Commandment is: "Thou Shall Not
Steal."
6103 Unlawful Disclosure of Tax Return Information
- The courts consistently ruled that the filing of a
notice of lien or levy was not a violation of 26 USC
6103.
Handbook for Federal Grand Jurors - This is the
shadowy group of people that hardly anyone
knows anything about.
World Goal codified - Title 8 United States Code
Section 1101(a)(40)
What is the Church -
If Noah lived here today...
"Please Prosecute Me" Says Larken Rose
Taking "Enforcement Actions" using
Nonenforcement Pocket Commissions - John
Turner comments on Wall Street Journal article
regarding enforcement actions.
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New Stuff on EddieKahn.com

CFR26 1.1-1 - Regulation identifying income tax on
individuals.
Notification of Birth Registration - The question is:
why would the State take the time and trouble to
notify the U. S. Department of Commerce of this
persons birth?
Income Tax is 100% voluntary... According to IRS
Chief - Mr. Avis, Former Head of the IRS says so!
Search Page - Search our site.

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Search Page

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Contact Eddie Kahn

Contact Eddie Kahn
Eddie can be reached at the office of American Rights Litigators
between 10:00am - 12:00pm and 2:00pm - 4:00pm Monday through
Friday.
American Rights Litigators office address is:
c/o 25525 State Road 46
Mount Plymouth, Florida [32776]
(352) 383-9100

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Seminar Schedule

Current Seminar Schedule:

Date: Location: Contact Person:

October 11, 2003 Denver, Colorado Carol & Dennis Wagner
Click for Flyer** (970) 226-4246
carolwagner@attbi.com

October 19 - 21, 2003 Las Vegas, Nevada* USA Hosts
Click for Flyer** (702) 798-8309
www.usahosts.com/events.php

*Mr. Kahn is one of several speakers at this conference

**Must have Adobe Reader to view. Get it HERE for FREE!

Seminars are hosted by anyone desiring to set up a speaking engagement. If you are interested in hosting a
seminar, please call Kookie at (352) 735-4500. If you are interested in attending a seminar, call the contact
person to find out details of their seminar.
For information regarding topics discussed at the seminar click here for the seminar syllabus.

Conference Call – 8:00 PM Eastern Time – (610) 856-7990
Mr. Kahn conducts a conference call (interactive) every other Tuesday. These conference calls are our
method of keeping everyone as up to date as possible concerning IRS matters. The conference calls last
approximately 45 minutes and are limited to the first 60 callers.
Conference Call Dates for 2003:

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Seminar Schedule

February 11th March 11th April 8th May 6th
February 25th March 25th April 22nd May 20th
July 1st
June 3rd August 12th September 9th
July 15th
June 17th August 26th September 23rd
July 29th
December 2nd
October 7th November 4th
December 16th
October 21st November 18th
December 30th

Topics for Possible Conference Call Discussions:
* Determining what tax, if any, for which you are liable.
* Use of the Freedom of Information Act and the Privacy Act to determine if you are liable for a tax.
* Does the IRS exist as an agency of the Government.
* How to get documents to determine whether the IRS is an agency of the Federal Government.
* W-4 Withholding
* Liens, Levies and Wage Garnishment
* Social Security
This page was last updated 09/15/03

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Related Internet Links

Links

We do not endorse the full content of these sites and can not guarantee that
they will be functional.
Updated 01/05/04
Law and Research Registry - The Law Research & Registry web site has seven primary elements:
1) The research project, 2) Products & Services registry, 3) Public Services registry, 4) Seminal
and Meetings calendar, 5) Seminar and meeting reports and minutes, 6) A constitutionalist forum
for developing political objectives, 7) Statutes, Code of Federal Regulations, Executive Orders,
government documents, etc.
Tax Truth News - Exposing the deceptive practices of the IRS

Jack Gillen Seminars -Jack Gillen, Astro-Statistician, is the only person in the world to predict air
disasters, market trends, earthquakes, hurricanes, tornadoes, death of dominate people, wars,
winners at the horse and greyhound tracks, lottery numbers, sporting events, to name a few. His
exact predictions have brought him recognition in every major newspaper from the Wall Street
Journal to USA Today. He's been the topic of talk media from Johnny Carson to Larry King. In
his career from the 1960's-90's, he's published 556 newsletters, and 48 books, plus hundreds of
radio and television shows. He was the first in his field to be presented in a world-wide television
special.
Conservative Petitions - Please act NOW to undo one more nightmarish Clinton "legacy"! Bill
Clinton signed the United Nations International Criminal Court Treaty, and even though the U.S.
Senate has refused to consider it, the U.N. is insisting it apply as soon as 60 countries have signed
on - and they're counting the Clinton administration's signature as one.
Family Guardian - Protecting American families and individuals from persecution, exploitation,
socialism, divorce, and sin.

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Related Internet Links

The Liberty Committee - This Committee was formed in 1999 by a group of men and women who
embrace the treasured proclamation of 1776 that "...all men are endowed by their Creator with
certain unalienable rights; that among these are life, liberty and the pursuit of happiness...." They
take a position for or against legislation based on constitutional principles. We want to work hard
to keep these people in office!!! We urge that you do too!
Treasury Inspector General for Tax Administration - This site contains information that permits a
person to file a complaint against IRS personnel. Check it out!
AntiShyster News Magazine - Free legal magazine! Tax and legal information aplenty!

National Archives and Records Administration - NARA is an independent Federal agency that
helps preserve our nation's history by overseeing the management of all Federal records. Their
mission is to ensure ready access to the essential evidence that documents the rights of American
citizens, the actions of Federal officials, and the national experience.
The Money Masters - Understand how international bankers gain control of America. This

3 1/2 hour, fast-paced, non-fiction, historical documentary video throws back the veil of deceit
hiding the origins and operations of the corrupt banking plutocracy that owns and rules America,
and is gradually and clandestinely imposing a worldwide tyranny on the rest of mankind.
The Aware Group - The AWARE Group is a private, family oriented club, established solely for
the purpose of sharing Research, Teaching, and where necessary, giving Assistance to its members
with regard to law and lawful status. The Club’s primary objective is to share legal knowledge, to
educate all members how to understand and use the legal system in a lawful manner and to bring
the Sovereign American people back together as a whole, restoring peace and harmony among all.
Media Bypass "The Uncensored National News" - Their mission is to: educate Americans with
regard to their unalienable rights guaranteed by our Constitution and Bill of Rights. To
investigate and publish the relevant news that is withheld by the mainstream media. To expose
and raise public awareness of disinformation and injustices perpetrated by government. To
advance alternatives and support those working to preserve and restore traditional American
values.
Law Notes Web Site - Common Law Ramblings and other neat stuff. You never learned this in
law school!
Mercy Seat Christian Church - This is where we got the "5 Reasons why Christians should not
obtain a state marriage license" article.

IRS Forms and Publications - This is a link to the IRS Forms and publications web site. Get all the
forms you need.
We The People - The We the People Foundation for Constitutional Education, Inc. was founded
for the basic purpose of conducting a statewide educational effort aimed at supplying the general
citizenry with information and understanding about the New York State Constitution, about its
importance in maintaining individual liberty and popular sovereignty, about the necessity for

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Related Internet Links

citizens maintaining an attitude of vigilance against the wrongdoings that can occur when that
Constitution is misinterpreted or disregarded by the governments it governs, and about the actions
that must be taken in translating citizen knowledge into productive activity that will bring
remedial pressure to bear against inappropriate State and local governmental actions and activities
and that will achieve necessary reforms via constitutional processes. They also publish great ads in
national newspapers.
Taxable Income - Larken Rose’s "Taxable Income" report shows that the actual federal income
tax statutes and regulations do not show the income of most Americans to be taxable.
Arrow Custom Plastics - This business does not withhold money from it's workers. See their
Withholding Statement to find out why.

Freedom over Fortune - Freedom Above Fortune was founded by Joseph R. (Joe) Banister, a
former IRS Criminal Investigation Division Special Agent who learned of serious constitutional
questions relating to the federal income tax and the federal banking and monetary systems. Mr.
Banister’s expertise in the fields of accounting, finance, taxation, and law enforcement enabled him
to not only understand these issues but realize that he could play a role in bringing the issues into
the public arena for analysis and debate.
Contact the Senate: http://www.senate.gov/contacting/index.cfm

Contact the House: http://www.house.gov/house/MemberWWW.html

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Frequently Asked Questions

Eddie Kahn's Most Frequently Asked
Questions
1. Am I REQUIRED to file a form 1040?
2. Does the Internal Revenue Service (IRS) have the authority to garnish my wages?
3. Is the IRS an agency of the federal government?
4. Is EVERYONE required to file a form 1040?
5. Does the IRS have lawful authority to lien/levy?
6. Who does the IRS collect money for?
7. In your opinion what is the best way to deal with the IRS?
8. What is the one single thing that identifies you as "federal personnel?"

NOTE: All answers are based on Eddie's research of the law.

Am I REQUIRED to file a form 1040?
There is no requirement for filing a form 1040 listed by reference in the Federal Register - a
requirement of law if applicable to the General Public (see 42 USC Section 1505). A Freedom of
Information Act (FOIA) request was sent to Charles Rossotti, asking him to search and find out if
the requirement really exists. The answer from his office was: "There is no law that requires
anyone to file a 1040 form."

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Frequently Asked Questions

Does the IRS have the authority to garnish my wages?
No one has the authority to garnish wages without a court judgment - including the IRS.

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Is the IRS an agency of the federal government?
There has been no legislative act of congress that has created the Internal, Revenue Service - a
requirement of law (see Media Bypass open letter).

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Is EVERYONE required to file a 1040 form?
The Internal Revenue Service has a code in their 6209 manual that states "not required to file or
mail a return." Many people have that designation and are not aware of it.

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Does the IRS have lawful authority to lien/levy?
Not unless you live in Washington D.C., enclaves, or territories belonging to the federal
government.

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Who does the IRS collect money for?
The IRS supposedly works directly for the US Secretary of the Treasury, who is Governor of the
International Monetary Fund. Our research indicates that all the money collected by the IRS goes
directly to the International Monetary Fund in partial payment of the US debt.

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Frequently Asked Questions

In your opinion what is the best way to deal with the IRS?
You are involved in a master/servant relationship. If you act like a master and treat them like a
servant you get much better results. We have a program that can show you how to do that.

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What is the one single thing that identifies you as "Federal
Personnel?"
Your application and acceptance of the Social Security Program of the United States Government
(See 5 USC 552a (13)).

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Documents

Documents
Documents All American Should Read
Sample/Example Documents
Reference Documents

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Must Read Documents

Documents that All Americans should read and
understand!
Articles of Confederation

Bill of Rights

Declaration of Independence

The Constitution of the United States of America - This is the most important document that you
will ever read. It gives the federal government limited authority and enumerates certain freedoms
that we have that the government can NEVER take away... Unless you did not know that they
existed in the first place. Just remember, if you do not know your rights, you do not
have any!
Sam Adams - Rendering Caesar His Due - This document written by Sam Adams discusses what
every Christian should know about "Rendering Caesar His Due." (Adobe Acrobat format)
How our Laws are Made - This brochure is intended to provide a basic outline of the numerous
steps of our federal lawmaking process from the source of an idea for a legislative proposal
through its publication as a statute. The legislative process is a matter about which every citizen
should be well informed in order to understand and appreciate the work of Congress.

Most of the documents on this site are in Adobe Acrobat Reader format (PDF). If you do not have
the FREE version of Adobe Acrobat Reader installed on your computer, please Click the Adobe
icon below.

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Must Read Documents

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Rendering Caesar His Due
A Christian Response to the Income Tax by Sam Adams

Most Christians in America believe it is their moral, legal, and Biblical duty to send in
their form 1040's every April and pay what is known as the income tax, mistakenly
believing they are “rendering to Caesar that which is his.” Many do so believing God will
not hold them accountable for where the money is going or what type of destructive
socialistic programs or other ungodly abortionists anti-Christian, anti-family or anti-
American globalists agendas are being funded by their money. Many Christians are not
at all bothered by the fact that all told their government asks for over five times the
proportion of their earnings than Almighty God requires. And most Christians in
America are sadly so ignorant of the Constitution and are so trusting in their
increasingly secular humanist government that even when presented with the evidence,
they refuse to believe that they in fact in most cases have no Biblical, moral, or legal
duty to file a form 1040 or pay the “income tax.”

In recent years, it has increasingly come to light that the American people have
throughout most of this century been duped by what is probably the most colossal fraud
ever perpetrated by any government against its own people. This fraud has resulted in
a tyranny far worse than our founding fathers took up arms against or would have
imagined could arise under the Constitution they left to us. But tragically and to our
extreme detriment, the Constitution, the surpreme law of the land, is being ignored and
by-passed by socialist and totalitarian forces in our government that are attempting to
replace the Constitution with their own “laws” which are stripping us of the freedoms
and "unalienable rights" our Christian forefathers were willing to fight and die for, and
are quickly leading us to the brink of the absorption of America into the totaltarian "New
World Order" global government of the antichrist.

These satanically inspired forces have replaced the Constitutional protection of free
speech and the free exercise of religion with the expulsion of the Bible and Chrisianity
from the public arena. The Constitution's strict limitation on legal tender to gold and
sliver coin (Art. 1 Sec. 10) has been replaced with a worthless paper dollar economy
manipulated and controlled by the Federal Reserve System which is not a government
agency as many believe, but is actually part of a private banking cartel run by an elite
group of international financiers, whose well documented goal is global economic
control and abolition of national sovereignty. The right to keep and bear arms, intended
by the framers to allow the citizenry to protect themselves from the rise of tyrannical
government, has been replaced with “gun control” and the right of the Federal
Government to attack, murder, and burn down any government defined cult accused of
having illegal weapons; women and children included. The 5th and 14th amendments
to the Constitution were worded to protect our God-given, unalienable rights to “life,
liberty, and property.” The right to life has been replaced with the “right” to abortion on
demand. And our unalienable rights to liberty and property? Well, then there's the
IRS...
Back to the world's biggest fraud mentioned earlier. Do you believe that you are
required by law to pay a tax on your income? The theory of “cognitive dissonance”
asserts that because you have been consistently fed and have come to believe
contrary information, you will at first tend to reject the following true fact: U.S. citizens
and resident aliens living in and earning wages within the 50 States of the Union are
not legally required to pay any tax on their earnings! Filing of tax return form 1040 and
payment of the “income tax” is strictly VOLUNTARY! There is NO LAW, which requires
ANYONE to file form 1040. Yes, it does sound too good to be true. But you are
challenged to check out the following facts for yourself as they are easily verifiable,
beginning with as Exhibit A your 1993 form 1040 instruction booklet, in which on page
3, the IRS Commissioner describes our tax system as “the most effective system of
voluntary compliance in the world” (emphasis added). While instruction manuals for
preceding years used similar revealing language to describe our tax system (the 1992
manual said “you are among the millions of Americans who comply with the tax law
voluntarily", the phrase was deleted in the 1994 manual, probably because too many
ordinary American citizens were finding out the truth and are standing up for their God
given rights. The use of the term “voluntary” is not accidental. It is not misused, and it is
definitely never used to describe any of the other types of legally applied taxes and
excises such as the gas and alcohol taxes which are quite mandatory. The word
“voluntary” is a legal term; the reason for its use is that for U.S. citizens and resident
aliens, payment of the income tax is absolutely without distraint or legal obligation.

The Constitution allows Congress to raise revenues through two types of taxes, direct
taxes, which are taxes assessed by Congress (not self-assessed) and are subject to
the rule or apportionment in the same way Representatives to the House are
apportioned among the States by population (Art. 1, Sec. 2, Cl. 3); and indirect taxes
(imposts, duties, and excise taxes such as gas tax or license fees) which are subject to
the rule of uniformity (Art. 1, Sec. 8, Cl. 1). Neither of these categories of taxation allow
for the current system of a graduated or progressive bracketed income tax, which
happens to be the second plank of Karl Marx's ten plank “Communist Manifesto”,
written in 1848 to propose ten steps necessary to convert a free enterprise society to
communism. In 1894, Congress passed an act to tax incomes of citizens and resident
aliens of the United States, which was struck down the following year by the Supreme
Court as unconstitutional because it was a direct tax not apportioned as the
Constitution requires. The Supreme Court agreed with the plaintiff attorney's argument
that the tax was communistic in its intentions; the Court Opinion by Justice Field said
"Here I close my opinion. I could not say less in view of questions of such gravity that go
down to the very foundations of government. If the provisions of the Constitution can be
set aside by an act of Congress where is the course of usurpation to end? The present
assault upon capital is but the beginning... " (Pollack v. Farmer's Loan & Trust CO, .
157 US 429, 1895).

The socialists resourse was to revise the Constitution. The 16th Amendment passed by
Congress in 1909 and allegedly (but quite questionably) ratified by 3/4 of the States in
1913, reads “The Congess shall have power to lay and collect taxes an incomes from
whatever source derived, without apportionment among the several states and without
regard to any census or enumeration”. While this sounds as if the Constitution was
changed to allow a direct tax without apportionment (which the IRS continues to Claim),
the U.S. Supreme Court ruled in 1916 that the 16th amendment did not change the
Constitution since Art. 1, Sec. 2, Cl. 3 and Art. 1, Sec. 9, Cl. 4 were not repealed or
altered, and the Constitution cannot contradict itself. Thus, the income tax was ruled to
be an indirect tax (Brushaber v. Union Pacific R.R. Co. 240 U.S. p.16.). In another 1916
decision (Stanton V. Baltic Mining Co,, 240 U.S. 112), the Supreme Court said that by
the previous ruling [Brushaber] “it was settled that the provisions of the sixteenth
amendment conferred no new power of taxation but simply prohibited the previous
complete and pienary power of income taxation possessed by Congress from the
beginning from being taken out of the category of indirect taxation to which it inherently
belonged..". The income tax allowed by the 16th Amendment is then an indirect excise
tax, subject to the rule of uniformity (cannot be graduated or progressive), and defined
by the Supreme Court as follows: “Excises are taxes, laid upon the manufacture, sale,
or consumption of Commodities within the country, upon licenses to pursue certain
occupations and upon corporate privileges... it is the privilege which is the subject of the
tax and not the mere buying, selling or handling of goods." Has our government then
turned the God-given mandate and unalienable right to earn a living into a government
granted privilege? While the IRS wants you to believe that this is the case, the
Supreme Court has ruled repeatedly that our unalienable property rights include that
right to exchange labor (field by the court to be the most sacred and inviolable form of
personal property) for other properties such as wages, tips, and other compensation. If
the exercise of rights were subject to taxation, the rights could be destroyed by
increasing the tax to unaffordable levels. Recognizing this, the courts have consistently
ruled that government has no power to tax citizens' rights, such as in the 1943
Supreme Court ruling that “a state may not impose a charge for the enjoyment or a
right granted by the Federal Constitution” (Murdock v, Pennsylvania, 319 U.S. 105
p.113, 1943). Your right to exchange your labor for other property is not a taxable
privilege, it is a right, which cannot be subjected to a mandatory tax.

Another right which is protected in the 5th Amendment to the Constitution is the
freedom from compulsion by the government to testify or provide any evidence which
can be used against us in a court of law. But because of our blind trust in the
government, in our delusions that it is our government's intention to protect rather than
to usurp our rights, we fail to recognize that every time we file a tax return (“under
penalty or perjury”), provide records to the IRS or submit to an IRS audit, we unwittingly
waive our 5th Amendment rights, and we do so under threat, intimidation. and coercion
by government officials. Our rights must be aggressively asserted, if not, they are
assumed to have been waived. There is no law requiring U.S. citizens protected under
the Constitution to file income tax returns. Any such law would be a direct violation of
the 5th Amendment. The wonderful truth is that the tax laws as written into the Internal
Revenue Code are Constitutional, but they are being fraudulently misapplied and
illegally enforced. The Internal Revenue Code nowhere requires U.S. citizens or
resident aliens to pay any tax on personal incomes carried within the 50 states. The
only groups legally required to file tax returns are withholding agents for non-resident
aliens, foreign corporations, and foreign tax exempt organizations earning income
within the States. Additionally, Americans working abroad in certain countries bound by
tax treaties are required to file income tax forms 2555 (not 1040). The section of the IR
Code that authorizes withholding of monies for income tax purposes is section
7701(a)(16) and such withholding is only authorized under sections 1441
(non-residential aliens), 1442 foreign corporations, 1443 (foreign tax exempt
organizations), and 1461 (withholding agents). Tax withholding for all these entities is
not graduated, but is a flat 30% (rule of uniformity). Americans are duped into the
system by being deceived into believing they must acquire an identifying number
before they may be granted The “privilege” of earning a living. By applying for this
“social security” number and entering it on an IRS form W-4, American citizens
voluntarily become contractually bound as “taxpayers” and unnecessarily become the
financial supporters of an increasingly corrupt, evil, and socialist state. Those that go to
jail for “income tax evasion” usually do so for committing contract fraud or perjury by
lying on their tax returns. THERE IS NO LAW which requires a U.S. citizen to have a
social security number or sign a form W-4 to earn a Iiving. The right to exchange labor
for money is NOT a privileged taxable activity. THERE IS NO LAW requiring US
Citizens to file form 1040 income tax returns for US citizens working within the US,
payment of the “social security” and income tax must by law be strictly VOLUNTARY.

Biblical / Theological Considerations

How should Christians respond to this information? What is our responsibility under the
law and according to the Word of God? Our Lord commands that we render to Caesar
that which is Caesar’s and to God that which is God's (Matt. 22:21). Many Christians
are quick to quote the first part of that phrase (render to Caesar), but forget the latter.
And too many Christians prioritize their “rendering” in the same order, tithing to God
only if they have enough left after rendering to “Caesar”. In so doing, Christians are
rendering to “Caesar” that which belongs to God! Christians must realize that it is
absolute BLASPHEMY for our government to require (fraudulently) 50-70% of our
income all told, between income, social security, excise, sales and property taxes
(making Americans the most heavily taxed people in the world), when Almighty God
only requires a tithe or 10% and it is idolatrous for Christians to prioritize support for a
social system that by its onerous taxation exalts itself over the Creator and that has
attempted to usurp God's rightful position as our provider, though the failed socialistic
“welfare” and “social security” system that thwarts the doctrine of Scripture “he who will
not work shall not eat”. This usurpation has been aided, abetted and even enhanced by
an apostate and ignorant church that has by its incorporation under Internal Revenue
50i(c)3 regulations legally become a creation of the state rather than an independent
entity under the sovereignty of God. The Church is actually immune from taxation under
our Constitution, rather than merely exempt from taxation as many churches have
become under 50i(c)13 status, which is in reality only a government granted license or
privilege. By incorporating under 50i(c)3 status, churches have bowed their knee to
Caesar and practically denied the Lordship of Christ, having placed themselves in the
same legal category as “Corporations, and any community chest, fund, or foundation
organized and operated exclusivity for religious, charitable, scientific testing for public
safety, literary, or educational purposes or to foster national or international amateur
sports competition... no substantial part of the activities of which is carrying on
propaganda or otherwise attempting to influence legislation.." (IR Code Section 50i(c)3.
Churches have been effectively silenced from speaking out on the issues of our day to
maintain “tax exempt” status, while they actually use this corrupt and ungodly tax
system as an incentive to make appeals for “tax deductible contributions” to fund their
building programs, and we wonder why the Church has become so ineffective in our
society!

Back to Matthew 22:21, “Render therefore unto Caesar the things which are Caesar's;
and unto God, the things that are God's”. Now, as the Apostle Peter said, “gird up your
mind for action”: Filing a 1040 and paying the income tax is NOT rendering to Caesar!
Every Christian desiring to be obedient to the Lord's directive in Matthew 22:21 must
answer this question, Who is Caesar in America? At the time of Christ, Caesar himself
represented the highest civil law of the Roman Empire. The Roman Senate had long
since lost its political power; the republic had become a dictatorship and Caesar ruled
by decree. But who is Caesar in America? Is it the President? Is it the Congress? The
Supreme Court? Let us help you with the answer: the highest law of the land in
America is the CONSTITUTION. Every branch of the Federal government answers to
the Constitution. Every State, County, and municipal government answers to the
Constitution. In 1803, the Supreme Court ruled that “all laws which are repugnant to the
Constitution are null and void” (Marbury v Madison, 5 US (2 Cranch) 137, 174, 170). In
Norton v. Shelby County, (118 US 425 p. 4416) the Supreme Court ruled that “an
unconstitutional act is not law; it confers no rights; it imposes no duties; affords no
protection; it creates no office; it is in legal contemplation; as inoperative as though it
had never been passed.” According to American Jurisprudence, volume 16 ,section
256, “The general rule is that an unconstitutional statute though having the form and
name of law, is in reality no law but is wholly void, and ineffective for any purpose since
unconstitutionality dates from the time of its enactment and not merely from the date of
the decision so branding it ...No one is bound to obey an unconstitutional law and no
courts are bound to enforce it.” As has been clearly shown, the manner in which the
income tax laws are being misapplied to strip our constitutional rights is in itself most
unconstitutional. Most of the programs the income tax goes to pay for are most
unconstitutional (welfare, social security system, forcign aid, U.N., Federal control of
Education and Labor, etc,). The purpose for the income lax and for estate taxes in
general is to plunder the wealth of America and use that wealth to fund the New World
Order government or the antichrist and to destroy the Constitution. Therefore, for an
Amcrican citizen to continue to pay the income tax is not rendering to Caesar, but
directly to Satan. Selah: Think on these things.

In 1 Samuel 8, the Lord tells Samuel to warn Israel of the consequences of asking for a
King, and says that the King will make the people his slaves by taking 10% of
everything they had. If only this were the limits of our current slavery! We are told in 1
Corinthians 7:23, “You were bought with a price, do not become slaves of men.” But we
have been woefully enslaved by a system that has robbed our families of their rightful
inheritances, and that has deceived us into believing that we must recieve a
government number before being allowd the “priviledge” of working for a living as God
has commanded man to do since the creation of Adam. This should cause great alarm
to every student of Bible prophecy. The so-called “social security” number cannot be
legally mandated under the Constitution, but is clearly turning out to be a precursor to
the coming 18 digit U.N. identification system (three groupings of six numbers each)
which will be tied into an international electronic banking debit system with participation
required of all to be able to buy or sell. It should be noted that the issue of Revelation
13:16-18 relative to the "mark of the beast" is not about doctrimal heresy or false
doctrines about salvation as much as it is about economic enslavement to which
Christians must not submit in any form.

We are told by the Apostle Paul in Romans 13 to render taxes to whom taxes are due.
Governments must collect taxes to function adcquately, and Christians must obey all
tax laws that apply to them and that do not conflict with the Laws of God. However,
illegally collected taxes are not taxes due. Christians have a quite mistaken
understanding of Paul's point in Romans 13:1 which says “Let every soul be subject
unto the high powers. For there is no power but of God; the powers that be are
ordained of God” (KJV). This is not to say that every government offical or despotic
tyrannt that finds himself in power was put there by God. Nor does this mean that every
evil act perpetrated by anny government is ordained by God or in accordance with His
will. The Apostle Paul is defining in this context the limited function of civil government
as ordained by Almighty God; and the authority or power ordained by God and given to
governments is only as defined in scripture and as set by those limits; “There is no
power but of God.” When governments go beyond their biblically defined limits of
protecting the citizenry and punishing evil-doers they have usurped powers not given
them by Almighty God. This is the Apostle's point, and it was the founding basis of our
Christian Constitutional Republic; limited government with limited taxes. Romans 1
does not allow for a socialistic welfare state as we now have which destroys the family
as God designed it, by robbing households of the inheritance a godly man is supposed
to leave to his children's children (Proverbs 13:22). Thereby forcing the elderly to try to
live off “social security”, and by encouraging young women in their teen years to rebel
against their parents, leave home and have as many children out of wedlock as
possible so they can live off government handouts. Limited government is not a
philosophical party line, subject to debate, it is mandated by the Bible and secured in
our wonderful Constitution. As alluded to above, the divinely ordained government in
this nation is not the President, it is not the Congress, and it is not the Supreme Court;
it is the Constitution to which all these three must ultimately answer.

“Therefore, he who resists the authority has opposed the ordinance of God; and they
who have opposed will receive condemnation upon themselves” (Rom. 13:2). All three
branches of our government are currently in rebellion against the Constitution and are
thereby in opposition to God. Contrary to punishing evil-doers and protecting the
innocence which Paul says is what we are supposed to pay taxes for (Rom. 13:6), our
government purposefully frees murderers and rapists while literally murdering innocent
civilians (Waco is not the only example) and while promoting and funding world-wide
abortion, the current White House Administration has continued and accelerated the
treasonous and yet rigorous movement to subvert our Constitution and subjugate it to
the U.N. charter, attempting to absorb America into the socialistic, totalitarian global
empire of the “New World Order.” Jesus warned, in Matthew 24, of lawlessness in the
last days. The lawlessness and rampant crime in our society is actually a symptom of a
greater evil; it has actually been fostered and promoted by the extreme lawlessness
and contempt of the Law at the highest levels of our government, as is evident not only
in their personal lives but also in their public policy. Violent crime and gun violence has
been promoted by a lenient judiciary and perial system and has been publicized and
sensationalized by the controlled media to sway public opinion in favor of
unconstitutional gun control legislation to allow the takeover of America by the
globalist. As Christians, we are not only free to oppose the would-be despots that are
attempting to usurp the ordained authority of this nation, but we are mandated to do so
(Acts 4:19 & 5:29). The same Apostle Paul that said “our citizenship is in heaven” and
“let every soul be subject to the governing authorities” also refused to be subjected to
unjust punishment and on three occasions stood up for his rights as a Roman citizen
(Acts 16:37, 22:25 and 23-11). The same Apostle Peter that said, “Submit yourselves to
every ordinance of man for the Lord's sake” (I Pet. 2:13) also said, “We must obey God
rather that men” (Acts 5:29, 4: 19). It is time to act. This is not a call to arms but it is a
call to take whatever political and legal action is necessary to regain constitutional
government in this nation. We must agressively demand that our Congressmen restore,
protect, and defend our Constitution as they have sworn on oath to do. Christians
proved that we do have a voice in Congress in the early 1994 deluge of opposition to
House Bill HR-6, through which the socialists tried to force their “outcome based”
education curricuilum of global unity on every Christian school and home school in the
land and again in October '94 in the defeat of the “Gag Law” through which they
attempted (in complete disregard of the First Amendment) to restrict our rights to
contact our Congressmen by compelling us to register as lobbyists. While we have a
voice in Congress, we must focus our political attention on restoration of the
Constitution before it is abolished by the forces in our government that have a very real
hatred for its Christian foundations. Any Christian that feels he is too spiritual for
political battles needs to reread Ephesians 6.12, for this battle is not against flesh and
blood, this is a spiritual battle.

We must also force the IRS to obey its own laws and stop their reign of gestapo-like
terror ruling by force of fear rather than by rule of law. Apparently, this can only be
accomplished through resistance; “resist the devil and he will flee from you.” There is a
rising groundswell of patriotic Americans banding together to study the law and regain
“government of the people” and to force the lawless bureaucrats back within the
confines of the Constitution. Within this patriot movement, several paralegal
organizations have arisen to assist individuals desiring to be free frorn IRS tyranny and
the social security system; and in spite of the few losses which have been publicized by
the controlled media, there have been many victories. Recently, a Tennesee man
named Lloyd Long was taken to court by the IRS and charged with willful failure to file a
tax return for tax years 1989 and 90. Using the above legal arguments combined with
other court decisions and the IR Code itself, Mr. Long's attorneys proved to the
Chattanooga jury that Mr. Long as a U S citizen is not liable to pay income tax and is in
no way “required by law” to file tax returns, even though he had earnings over
$49,000.00 for each year in question. Due to this and many other patriot successes the
government is reportedly trying to save face and excuse itself from a very embarrassing
and potentially costly situation by abolishing the current income tax and possibly
replacing it with either a national sales tax or a reduced flat rate (10-17%) income tax
(still unacceptable Constitutionally) with the excuse that the tax laws are too
complicated and “unenforceable.” By the IRS's own admission 1 in 5 “taxpayers” have
stopped filing 1040 forms. Even if the income tax is abolished and revenues raised
legally, the tyranny will not end there. “Eternal vigilance is the price of freedom.” Our
government waits to control every facet of our lives: plans are set and the technology is
now in place to move to a cashless economy (to be justified as a crime and counterfeit
control measure) whereby every person will be required to use a government ID / bank
debit card for every purchase, and whereby the government will be able to monitor our
every financial transaction and instantly seize all our monietary assets. This Card
(Multitechnology Automated Reader Card) is already under experimental use by the
U.S. military and the populace is being prepared and de-sensitized through increasing
use of credit and debit cards. The government plans to control and ration all health
care and plans (by U.N. treaty) to institute an international U.N. income tax and through
the U.N. to seize all guns from American citizens, robbing us of the God given right and
responsibility to defend ourselves and our families. They have now, as of February
1995, legisiated away the 4th Amendment right we have enjoyed for 200 years to be
free from illegal search and seizure, through a bill infamously known as HR 666. Where
will the tyranny end and how much must we Biblically submit to?

“You were bought with a price, do not become slaves of men.” Jesus Christ, the Son of
God, took on human fiesh, lived a sinless life, submitted Himself to an excruciating
sacrificial death, was buried, and was raised bodily from the dead to set us free from
the penalty, the power, and eventually, the present of sin. That being the price of our
ultimate freedom, we cannot allow ourselves to become enslaved by a godless society
that promotes sin; that calls evil good and good evil, that punishes the innocent and
acquits the guilty, that taxes its own citizens into poverty, and that tramples the Laws of
God under foot under the guise of “pluralism” or “tolerance.” Isaiah 10:1-2 says, “Woe
to those who enact evil statutes, and to those who constantly record unjust decisions,
so as to deprive the needy of justice, and rob the poor of My people of their rights..”
Our rights are “unalienable” because they are from God; and He is concerned with the
way our government preserves and protects the rights and liberties given by Him and
secured in our Constitution. Getting into this battle may be costly. The IRS does not
operate accordirg to law, and there are many corrupt judges and ignorant jurors in our
court system. But as the great patriot known as the father of the American Revolution,
Samuel Adams said, “If men, through fear, fraud, or mistake, should in terms renounce
or give up any natural right, the eternal law of reason and the grand end of society
would absolutely vacate such renounciation. The right to freedom being the gift of God,
it is not in the power of man to alienate this gift and voluntarily become a slave.”
Christians are not called to sit idly by and, wait for the rapture while society goes to
hell. Christians have been called to action; first to evangelism, but also to oppose, to
“root out and to pull down” the rampant evil in our society (Jer. 1:10). Daniel 11:32-35
describes how the people of God are to oppose the kingdom of Antichrist: “And by
smooth words he will corrupt those who act wickedly against the covenant, but the
people that do know their God shall be strong, and do exploits.” With light comes,
responsibility; every Christian must prayerfully consider his calling into this battle,
counting the cost. The time has come for God's people to take action; to “stand fast
therefore in the liberty wherewith Christ hath made us free, and be not entangled again
with the yoke of bondage” (Galatians 5: 1). The call of Revelation 18:4 to get out of
Babylon is now going out to the Church, “come out of her, My people, that you be not
partakers of her sins, and that ye receive not of her plagues.” God's people need to
open their ears to hear.

Sam Adams
Brooksville, Florida
352-799-6290
Eddie Kahn Has Researched Tax Systems for Over 20 Years.

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Contact the House & Senate
Contact your Politician and make a difference!
This page is here so that you can make your Congressmen and Senators aware of your status as
their Master. We have relinquished that role over the years and we need to regain it. Telling your
Congressmen what you want them to do and how and when you want them to do it is a good start
in regaining that status. Faxing or mailing a letter of wishes to them is something we all need to do
on a regular basis so they get acclimated to doing the will of the Public and not their own.
A perfect example of this is what is happening with President Bush's proclamation that he is going
to war because of the World Trade Center attack on September 11, 2001. The President of the
United States has no constitutional authority to declare war. Only Congress has the authority to
declare war. Even if the President had the authority to declare war, he has not identified a country
that has committed an act of war against America. He talks of "them" but never identifies who
"them" are. We need to tell our President, our Senators and our Congressmen that we do not
want them to declare war on anyone without an act of war being committed against us and
certainly don't want money being appropriated for it.
If we don't tell them NO on this issue we deserve what we will get. What we will get is thousands of
our young men and women being sent to a foreign battlefield to die for no good purpose.
For your convenience, we have put together a list with contact information for all your Senators
and Representatives. This list includes their first and last name, state, seat and political party
affiliation, address, phone and fax number, web site, e-mail address, etc.

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Tips on Writing a Member of Congress:
Senators and Representatives pay attention to their mail (NOT E-mail). A member knows your
vote can be won or lost by his/her response. The most effective letter is a personal one, not a
form letter. It should be concise, informed, and polite.
1) Try to stick to one typewritten page. Two pages at the most. Don't write on the back of the
page. If writing longhand, take care to write legibly.
2) In a short first paragraph, state your purpose. Stick with one subject or issue. Support your
position with the rest of the letter.
3) If a bill is the subject, site it by name and number, e.g. House bill: "H.R. ______" or "Senate
bill: S. ______"
4) Be factual and support your position with information about how legislation is likely to affect
you and others. Avoid emotional philosophical arguments.
5) If you believe legislation is wrong and should be opposed, say so, indicate the like adverse
affects and suggest a better approach.
6) Ask for the legislature's views but do not demand support. Remember, Senators and
Representatives respond to a variety of views and even if your position is not supported on one
issue or bill it may be on another.
7) Be sure your name and return address are legible.
8) The suggested address style is:
The Honorable ________________
United States Senate
Washington, D.C. 20510
Dear Senator ______________
The Honorable ________________
United States House of Representatives
Washington, D.C. 20515
Dear Representative ______________
9) You can help shape your approach by knowing about the legislator whom you are writing.
Know the member's committee assignments, interests and backgrounds. If you believe you have
something in common or admire a position or statement of the legislator even on an issue
unrelated to the subject of your letter, then state this in your letter.
The above "Tips on Writing a Member of Congress" were obtained from Liberty Lobby's 107th Congress Handbook.

Contacting Your Senator or Representative: (Microsoft Excel Format / CSV Format). You may
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Excel viewer: http://office.microsoft.com/downloads/2000/xlviewer.aspx

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United States Capitol Switchboard: (202) 224-3121. They will connect you with the Senator or
Representative of your choice.
Contact the Senate via the web: http://www.senate.gov/contacting/index.cfm

Contact the House via the web: http://www.house.gov/house/MemberWWW.html

Where to get Bills and Committee Reports:
Legislative Resource Center Senate Document Room
B-106 CHOB B-04 SHOB
Washington, DC 20515 Washington, DC 20510
Phone: (202) 226-5200 Phone: (202) 224-7860
Fax: (202) 226-5208 Fax: (202) 228-2815

Track campaign finance data at
www.fecinfo.com

This page was updated September 03, 2002 . Please e-mail me with updates and corrections.
Thank you.

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http://www.eddiekahn.com/contact_house__senate.htm (3 of 3) [1/13/2004 8:12:59 PM]
http://www.eddiekahn.com/HnS/ContactingCongress.db.csv
State,Last Name,First Name,Political Affiliation,House/Senate,DC Office,DC Phone #,DC Fax
#,District Office Phone #,Email,WWW Address
AK,Young,Don,R,H,2111 Rayburn HOB,202-225-5765,(202)
225-0425,,don.young@mail.house.gov,http://www.house.gov/donyoung
AKJR,Murkowski,Frank,R,S,322 Hart SOB,202-224-6665,(202)
224-5301,907-271-3735,webmail1@murkowski.senate.gov,http://murkowski.senate.gov/
AKSR,Stevens,Ted,R,S,522 Hart SOB,202-224-3004,(202)
224-2354,907-271-5915,http://stevens.senate.gov/webform.htm,http://stevens.senate.gov/
AL01,Callahan,Sonny,R,H,2372 Rayburn HOB,202-225-4931,(202)
225-0562,334-690-2811,sonny.callahan@mail.house.gov,http://www.house.gov/callahan/
AL02,Everett,Terry,R,H,2312 Rayburn HOB,202-225-8913,(202)
225-8913,334-277-9113,terry.everett@mail.house.gov,http://www.house.gov/everett/
AL03,Riley,Bob,R,H,322 Cannon HOB,202-225-3261,(202)
225-2587,256-236-5655,bob.riley@mail.house.gov,http://www.house.gov/riley/
AL04,Aderholt,Robert,R,H,1007 Longworth HOB,202-225-4876,(202)
225-5587,205-221-2310,robert.aderholt@mail.house.gov,http://www.house.gov/aderholt/
AL05,"Cramer, Jr.",Robert,D,H,2367 Rayburn HOB,202-225-4801,(202)
225-4392,256-551-0190,budmail@mail.house.gov,http://www.house.gov/cramer/
AL06,Bachus,Spencer,R,H,442 Cannon HOB,202-225-4921,(202)
225-2082,205-969-2296,http://www.house.gov/writerep/,http://www.house.gov/bachus/
AL07,Hilliard,Earl,D,H,1314 Longworth HOB,202-225-2665,(202)
226-0772,205-328-2841,http://www.house.gov/writerep/,http://www.house.gov/hilliard/
ALJR,Sessions,Jeff,R,S,493 Russell SOB,202-224-4124,(202)
224-3149,205-731-1500,senator@sessions.senate.gov,http://sessions.senate.gov/
ALSR,Shelby,Richard,R,S,110 Hart SOB,202-224-5744,(202)
224-3416,334-223-7303,senator@shelby.senate.gov,http://shelby.senate.gov/
AR01,Berry,Marion,D,H,1113 Longworth HOB,202-225-4076,(202)
225-5602,870-972-4600,http://www.house.gov/writerep/,http://www.house.gov/berry/
AR02,Snyder,Vic,D,H,1319 Longworth HOB,202-225-5903,(202)
225-5903,501-324-5941,snyder.congress@mail.house.gov,http://www.house.gov/snyder/
AR03,Hutchinson,Asa ****resigned***,R,H,1421 Longworth HOB,202-225-4301,(202)
225-5713,501-442-5258,N/A,N/A
AR04,Ross,Michael N.,D,H,514 Cannon HOB,202-225-3772,(202)
225-1314,501-520-5892,http://www.house.gov/writerep/,http://www.house.gov/ross/
ARJR,Lincoln,Blanche,D,S,825 Hart SOB,202-224-4843,(202)
228-1371,501-375-2993,blanche_lincoln@lincoln.senate.gov,http://lincoln.senate.gov/
ARSR,Hutchinson,Tim,R,S,239 Dirksen SOB,202-224-2353,(202)
224-0776,501-324-6336,Senator.Hutchinson@hutchinson.senate.gov,http://hutchinson.senate.gov/
AS00,Faleomavaega,Eni F. H.,D,H,2422 Rayburn HOB,202-225-8577,(202)
225-8757,684-633-1372,faleomavaega@mail.house.gov,http://www.house.gov/faleomavaega/
AZ01,Flake,Jeff,R,H,512 Cannon HOB,202-225-2635,(202)
226-4386,480-833-0092,http://www.house.gov/writerep/,http://www.house.gov/flake/
AZ02,Pastor,Edward R. Royce,D,H,2465 Rayburn HOB,202-225-4065,(202)
225-1655,602-256-0551,http://www.house.gov/writerep/,http://www.house.gov/pastor/
AZ03,Stump,Bob,R,H,211 Cannon HOB,202-225-4576,(202)
225-6228,602-379-6923,N/A,http://www.house.gov/stump/
AZ04,Shadegg,John,R,H,432 Cannon HOB,202-225-3361,(202)
225-3462,602-248-7779,j.shadegg@mail.house.gov,http://www.house.gov/shadegg/
AZ05,Kolbe,Jim,R,H,2266 Rayburn HOB,202-225-2542,(202)
225-0378,520-881-3588,http://www.house.gov/writerep/,http://www.house.gov/kolbe/
AZ06,Hayworth,J. D.,R,H,2434 Rayburn HOB,202-225-2190,(202)
225-3263,602-926-4151,jdhayworth@mail.house.gov,http://www.house.gov/hayworth/
AZJR,Kyl,Jon,R,S,730 Hart SOB,202-224-4521,(202)
224-2207,602-840-1891,info@kyl.senate.gov,http://kyl.senate.gov/
AZSR,McCain,John,R,S,241 Russell SOB,202-224-2235,(202)
228-2862,602-952-2410,John_McCain@mccain.senate.gov,http://mccain.senate.gov/
CA01,Thompson,Mike Honda,D,H,119 Cannon HOB,202-225-3311,(202)
225-4335,707-962-0933,m.thompson@mail.house.gov,http://www.house.gov/mthompson/
CA02,Herger,Wally,R,H,2268 Rayburn HOB,202-225-3076,(202)
225-3076,530-893-8363,http://www.house.gov/writerep/,http://www.house.gov/herger/
CA03,Ose,Douglas,R,H,215 Cannon HOB,202-225-5716,(202)
226-1298,530-669-3540,doug.ose@mail.house.gov,http://www.house.gov/ose/
CA04,Doolittle,John,R,H,2410 Rayburn HOB,202-225-2511,(202)
225-5444,916-786-5560,doolittle@mail.house.gov,http://www.house.gov/doolittle/
CA05,Matsui,Robert,D,H,2308 Rayburn HOB,202-225-7163,(202)
225-0566,916-498-5600,http://www.house.gov/writerep/,http://www.house.gov/matsui/
CA06,Woolsey,Lynn,D,H,2263 Rayburn HOB,202-225-5161,(202)
225-5163,707-542-7182,lynn.woolsey@mail.house.gov,http://www.house.gov/woolsey/
CA07,Miller,George,D,H,2205 Rayburn HOB,202-225-2095,(202)
225-5609,925-602-1880,George.Miller@mail.house.gov,http://www.house.gov/georgemiller/
CA08,Pelosi,Nancy L.,D,H,2457 Rayburn HOB,202-225-4965,(202)
225-8259,415-556-4862,sf.nancy@mail.house.gov,http://www.house.gov/pelosi/
CA09,Lee,Barbara,D,H,426 Cannon HOB,202-225-2661,(202)

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225-9817,510-763-0370,barbara.lee@mail.house.gov,http://www.house.gov/lee/
CA10,Tauscher,Ellen O.,D,H,1122 Longworth HOB,202-225-1880,(202)
225-5914,925-932-8899,http://www.house.gov/writerep/,http://www.house.gov/tauscher/
CA11,Pombo,Richard,R,H,2411 Rayburn HOB,202-225-1947,(202)
226-0861,209-951-3091,rpombo@mail.house.gov,http://www.house.gov/pombo/
CA12,Lantos,Tom,D,H,2217 Rayburn HOB,202-225-3531,(202)
225-7900,650-342-0300,http://www.house.gov/writerep/,http://www.house.gov/lantos/
CA13,Stark,Fortney,D,H,239 Cannon HOB,202-225-5065,(202)
226-3805,510-247-1388,http://www.house.gov/stark/email.html,http://www.house.gov/stark/
CA14,Eshoo,Anna,D,H,205 Cannon HOB,202-225-8104,(202)
225-8890,650-323-2984,http://www-eshoo.house.gov/on-your-mind/index.html,http://www-eshoo.house.gov/
CA15,Honda,Mike,D,H,503 Cannon HOB,202-225-2631,(202)
225-2699,408-244-8085,mike.honda@mail.house.gov,http://www.house.gov/honda/
CA16,Lofgren,Zoe,D,H,227 Cannon HOB,202-225-3072,(202)
225-3336,408-271-8700,zoe@lofgren.house.gov,http://zoelofgren.house.gov/
CA17,Farr,Sam,D,H,1221 Longworth HOB,202-225-2861,(202)
225-6791,831-649-3555,samfarr@mail.house.gov,http://www.house.gov/farr/
CA18,Condit,Gary G.,D,H,2234 Rayburn HOB,202-225-6131,(202)
225-0819,209-383-4455,http://www.house.gov/writerep/,http://www.house.gov/gcondit/
CA19,Radanovich,George,R,H,123 Cannon HOB,202-225-4540,(202)
225-3402,559-248-0800,http://www.house.gov/writerep/,http://www.house.gov/radanovich/
CA20,Dooley,Calvin,D,H,1201 Longworth HOB,202-225-3341,(202)
225-9308,559-585-8171,http://www.house.gov/writerep/,http://www.house.gov/dooley/
CA21,Thomas,William ,R,H,2208 Rayburn HOB,202-225-2915,(202)
225-8798,661-327-3611,http://www.house.gov/writerep/,http://www.house.gov/billthomas/
CA22,Capps,Lois,D,H,1118 Longworth HOB,202-225-3601,(202)
225-5632,805-730-1710,http://www.house.gov/writerep/,http://www.house.gov/capps/
CA23,Gallegly,Elton,R,H,2427 Rayburn HOB,202-225-5811,(202)
225-1100,805-485-2300,http://www.house.gov/writerep/,http://www.house.gov/gallegly/
CA24,Sherman,Brad,D,H,1524 Longworth HOB,202-225-5911,(202)
225-5879,818-999-1990,http://www.house.gov/writerep/,http://www.house.gov/sherman/
CA25,McKeon,Howard P. ``Buck'',R,H,2242 Rayburn HOB,202-225-1956,(202)
226-0683,805-254-2111,tellbuck@mail.house.gov,http://www.house.gov/mckeon/
CA26,Berman,Howard,D,H,2330 Rayburn HOB,202-225-4695,(202)
225-5279,818-891-0543,Howard.Berman@mail.house.gov,http://www.house.gov/berman/
CA27,Schiff,Adam,D,H,437 Cannon HOB,202-225-4176,(202)
225-5828,626-304-2727,http://www.house.gov/writerep/,http://www.house.gov/schiff/
CA28,Dreier,David,R,H,237 Cannon HOB,202-225-2305,(202)
225-7018,626-339-9078,http://www.house.gov/dreier/talkto.htm,http://www.house.gov/dreier/
CA29,Waxman,Henry,D,H,2204 Rayburn HOB,202-225-3976,(202)
225-4099,323-651-1040,http://www.house.gov/writerep/,http://www.house.gov/waxman/
CA30,Becerra,Xavier,D,H,1119 Longworth HOB,202-225-6235,(202)
225-2202,213-483-1425,http://www.house.gov/writerep/,http://www.house.gov/becerra/
CA31,Solis,Hilda,D,H,1641 Longworth HOB,202-225-5464,(202)
225-5467,626-448-1271,http://www.house.gov/writerep/,http://www.house.gov/solis/
CA32,Watson,Diane E.,D,H,2413 Rayburn HOB,202-225-7084,none,N/A,N/A,N/A
CA33,Roybal-Allard,Lucille,D,H,2435 Rayburn HOB,202-225-1766,(202)
226-0350,213-628-9230,http://www.house.gov/writerep/,http://www.house.gov/roybal-allard/
CA34,Napolitano,Grace F.,D,H,1609 Longworth HOB,202-225-5256,(202)
225-0027,323-728-0112,grace@mail.house.gov,http://www.house.gov/napolitano/
CA35,Waters,Maxine,D,H,2344 Rayburn HOB,202-225-2201,(202)
225-7854,323-757-8900,http://www.house.gov/waters/guest.htm,http://www.house.gov/waters/
CA36,Harman,Jane,D,H,229 Cannon HOB,202-225-8220,(202)
226-0684,310-372-1600,jane.harman@mail.house.gov,http://www.house.gov/harman/
CA37,Millender-McDonald,Juanita,D,H,125 Cannon HOB,202-225-7924,(202)
225-7926,310-538-1190,Millender.McDonald@mail.house.gov,http://www.house.gov/millender-mcdonald/
CA38,Horn,Stephen,R,H,2331 Rayburn HOB,202-225-6676,(202)
226-1012,562-425-1336,steve.horn@mail.house.gov,http://www.house.gov/horn/
CA39,Royce,Edward R. Royce,R,H,2202 Rayburn HOB,202-225-4111,(202)
226-0335,714-992-8081,http://www.house.gov/writerep/,http://www.house.gov/royce/
CA40,Lewis,Jerry,R,H,2112 Rayburn HOB,202-225-5861,(202)
225-6498,909-862-6030,http://www.house.gov/writerep/,http://www.house.gov/jerrylewis/
CA41,Miller,Gary G.,R,H,1037 Longworth HOB,202-225-3201,(202)
226-6962,909-444-1761,publicCA41@mail.house.gov,http://www.house.gov/garymiller/
CA42,Baca,Joel Hefley,D,H,1133 Longworth HOB,202-225-6161,(202)
225-8671,909-383-1233,http://www.house.gov/writerep/,http://www.house.gov/baca/
CA43,Calvert,Ken,R,H,2201 Rayburn HOB,202-225-1986,(202)
225-2004,909-784-4300,http://www.house.gov/writerep/,http://www.house.gov/calvert/
CA44,Bono,May W.,R,H,404 Cannon HOB,202-225-5330,(202)
225-2961,760-320-1076,http://www.house.gov/writerep/,http://www.house.gov/bono/
CA45,Rohrabacher,Dana,R,H,2338 Rayburn HOB,202-225-2415,(202)
225-7067,714-847-2433,dana@mail.house.gov,http://www.house.gov/rohrabacher/

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CA46,Sanchez,Loretta,D,H,1230 Longworth HOB,202-225-2965,(202)
225-5859,714-621-0102,loretta@mail.house.gov,http://www.house.gov/sanchez/
CA47,Cox,Christopher,R,H,2402 Rayburn HOB,202-225-5611,(202)
225-9177,949-756-2244,christopher.cox@mail.house.gov,http://www.house.gov/chriscox/
CA48,Issa,Darrell,R,H,1725 Longworth HOB,202-225-3906,(202)
225-3303,760-940-4380,congressman.issa@mail.house.gov,http://www.house.gov/issa/
CA49,Davis,Susan A.,D,H,1517 Longworth HOB,202-225-2040,(202)
225-2948,619-291-1430,susan.davis@mail.house.gov,http://www.house.gov/susandavis/
CA50,Filner,Bob,D,H,2463 Rayburn HOB,202-225-8045,(202)
225-9073,619-422-5963,http://www.house.gov/writerep/,http://www.house.gov/filner/
CA51,Cunningham,Randy ``Duke'',R,H,2350 Rayburn HOB,202-225-5452,(202)
225-2558,760-737-8438,http://www.house.gov/cunningham/IMA/get_address3.htm,http://www.house.gov/cunningham/
CA52,Hunter,Duncan,R,H,2265 Rayburn HOB,202-225-5672,(202)
225-0235,619-579-3001,http://www.house.gov/writerep/,http://www.house.gov/hunter/
CAJR,Boxer,Barbara,D,S,112 Hart SOB,202-224-3553,(202)
226-6701,415-403-0100,http://boxer.senate.gov/contact/webform.html,http://boxer.senate.gov/
CASR,Feinstein,Dianne,D,S,331 Hart SOB,202-224-3841,(202)
228-3954,619-231-9712,senator@feinstein.senate.gov,http://feinstein.senate.gov/
CO01,DeGette,Diana,D,H,1530 Longworth HOB,202-225-4431,(202)
225-5657,303-844-4988,degette@mail.house.gov,http://www.house.gov/degette/
CO02,Udall,Mark E.,D,H,115 Cannon HOB,202-225-2161,(202)
226-7840,303-457-4500,http://www.house.gov/writerep/,http://www.house.gov/markudall/
CO03,McInnis,Scott,R,H,320 Cannon HOB,202-225-4761,(202)
226-0622,719-543-8200,N/A,http://www.house.gov/mcinnis/
CO04,Schaffer,Bob ,R,H,212 Cannon HOB,202-225-4676,(202)
225-5870,970-493-9132,rep.schaffer@mail.house.gov,http://www.house.gov/schaffer/
CO05,Hefley,Joel ,R,H,2230 Rayburn HOB,202-225-4422,(202)
225-1942,719-520-0055,N/A,http://www.house.gov/hefley/
CO06,Tancredo,Tom,R,H,418 Cannon HOB,202-225-7882,(202)
226-4623,720-283-9773,tom.tancredo@mail.house.gov,http://www.house.gov/tancredo/
COJR,Allard,Wayne,R,S,525 Dirksen SOB,202-224-5941,(202)
224-6471,719-634-6071,http://allard.senate.gov/contactme/index.cfm,http://allard.senate.gov/
COSR,Campbell,Ben Nighthorse,R,S,380 Russell SOB,202-224-5852,(202)
224-1933,719-636-9092,administrator@campbell.senate.gov,http://campbell.senate.gov/
CT01,Larson,John,D,H,1419 Longworth HOB,202-225-2265,(202)
225-1031,860-278-8888,http://www.house.gov/writerep/,http://www.house.gov/larson/
CT02,Simmons,Robert,R,H,511 Cannon HOB,202-225-2076,(202)
225-4977,860-886-0139,http://www.house.gov/writerep/,http://www.house.gov/simmons/
CT03,DeLauro,Rosa L.,D,H,2262 Rayburn HOB,202-225-3661,(202)
225-4890,203-562-3718,http://www.house.gov/writerep/,http://www.house.gov/delauro/
CT04,Shays,Christopher,R,H,1126 Longworth HOB,202-225-5541,(202)
225-9629,203-579-5870,rep.shays@mail.house.gov,http://www.house.gov/shays/
CT05,Maloney,James H.,D,H,1427 Longworth HOB,202-225-3822,(202)
225-5746,203-573-1418,http://www.house.gov/writerep/,http://www.house.gov/jimmaloney/
CT06,Johnson,Nancy L.,R,H,2113 Rayburn HOB,202-225-4476,(202)
225-4488,860-223-8412,http://www.house.gov/writerep/,http://www.house.gov/nancyjohnson/
CTJR,Lieberman,Joseph,D,S,706 Hart SOB,202-224-4041,(202)
224-9750,860-549-8463,senator_lieberman@lieberman.senate.gov,http://lieberman.senate.gov/
CTSR,Dodd,Christopher,D,S,448 Russell SOB,202-224-2823,(202)
228-1683,860-240-3470,senator@dodd.senate.gov,http://dodd.senate.gov/
DC00,Norton,Eleanor H.,D,H,2136 Rayburn HOB,202-225-8050,(202)
225-3002,202-783-5211,http://www.house.gov/writerep/,http://www.house.gov/norton/
DE00,Castle,Michael N.,R,H,1233 Longworth HOB,202-225-4165,(202)
225-2291,302-428-1902,delaware@mail.house.gov,http://www.house.gov/castle/
DEJR,Carper,Thomas R.,D,S,513 Hart SOB,202-224-2441,(202)
228-2190,302-674-3308,http://carper.senate.gov/Email_Form/email_form.html,http://carper.senate.gov/
DESR,Biden,Joseph,D,S,221 Russell SOB,202-224-5042,(202)
224-0139,302-573-6345,senator@biden.senate.gov,http://biden.senate.gov/
FL01,***Vancant***,***Vacant***,R,H,127 Cannon HOB,202-225-4136,,N/A,N/A,N/A
FL02,Boyd,Allen,D,H,107 Cannon HOB,202-225-5235,(202)
225-5615,850-561-3979,http://www.house.gov/writerep/,http://www.house.gov/boyd/
FL03,Brown,Corrine,D,H,2444 Rayburn HOB,202-225-0123,(202)
225-2256,904-354-1652,N/A,http://www.house.gov/corrinebrown/
FL04,Crenshaw,Ander,R,H,510 Cannon HOB,202-225-2501,(202)
225-2504,904-598-0481,http://www.house.gov/writerep/,http://www.house.gov/crenshaw/
FL05,Thurman,Karen L.,D,H,201 Cannon HOB,202-225-1002,(202)
226-0329,352-344-3044,thurman@mail.house.gov,http://www.house.gov/thurman/
FL06,Stearns,Cliff,R,H,2227 Rayburn HOB,202-225-5744,(202)
225-3973,352-351-8777,http://www.house.gov/writerep/,http://www.house.gov/stearns/
FL07,Mica,John L.,R,H,2445 Rayburn HOB,202-225-4035,(202)
226-0821,407-657-8080,john.mica@mail.house.gov,http://www.house.gov/mica/
FL08,Keller,Ric,R,H,419 Cannon HOB,202-225-2176,(202)
225-0999,407-872-1962,http://www.house.gov/writerep/,http://www.house.gov/keller/Frset.htm

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FL09,Bilirakis,Michael,R,H,2269 Rayburn HOB,202-225-5755,(202)
225-4085,727-441-3721,http://www.house.gov/writerep/,http://www.house.gov/bilirakis/
FL10,Young,C. W. Bill,R,H,2407 Rayburn HOB,202-225-5961,(202)
225-9764,727-893-3191,N/A,http://www.house.gov/young/
FL11,Davis,Jim,D,H,424 Cannon HOB,202-225-3376,(202)
225-5652,813-354-9217,http://www.house.gov/writerep/,http://www.house.gov/jimdavis/
FL12,Putnam,Adam,R,H,506 Cannon HOB,202-225-1252,(202)
225-0585,863-534-3530,ask.adam@mail.house.gov,http://www.house.gov/putnam/
FL13,Miller,Dan,R,H,102 Cannon HOB,202-225-5015,(202)
226-0828,941-747-9081,http://www.house.gov/writerep/,http://www.house.gov/danmiller/
FL14,Goss,Porter J.,R,H,108 Cannon HOB,202-225-2536,(202)
225-6820,941-774-8060,porter.goss@mail.house.gov,http://www.house.gov/goss/
FL15,Weldon,Dave,R,H,332 Cannon HOB,202-225-3671,(202)
225-3516,321-632-1776,http://www.house.gov/writerep/,http://www.house.gov/weldon/
FL16,Foley,Mark,R,H,104 Cannon HOB,202-225-5792,(202)
225-3132,561-627-6192,mark.foley@mail.house.gov,http://www.house.gov/foley/
FL17,Meek,Carrie P.,D,H,2433 Rayburn HOB,202-225-4506,(202)
226-0777,305-381-9541,cpm@mail.house.gov,http://www.house.gov/meek/
FL18,Ros-Lehtinen,Illeana,R,H,2160 Rayburn HOB,202-225-3931,(202)
225-5620,305-262-1800,http://www.house.gov/writerep/,http://www.house.gov/ros-lehtinen/
FL19,Wexler,Robert,D,H,213 Cannon HOB,202-225-3001,(202)
225-5974,561-988-6302,http://www.house.gov/writerep/,http://www.house.gov/wexler/
FL20,Deutsch,Peter,D,H,2421 Rayburn HOB,202-225-7931,(202)
225-8456,954-437-3936,http://www.house.gov/writerep/,http://www.house.gov/deutsch/
FL21,Diaz-Balart,Lincoln,R,H,2244 Rayburn HOB,202-225-4211,(202)
225-8576,305-470-8555,http://www.house.gov/writerep/,http://www.house.gov/diaz-balart/
FL22,"Shaw, Jr.",E. Clay,R,H,2408 Rayburn HOB,202-225-3026,(202)
225-8398,954-522-1800,http://www.house.gov/writerep/,http://www.house.gov/shaw/
FL23,Hastings,Alcee L.,D,H,2235 Rayburn HOB,202-225-1313,(202)
226-0690,954-733-2800,alcee.pubhastings@mail.house.gov,http://www.house.gov/alceehastings/
FLJR,Nelson,Bill,D,S,716 Hart SOB,202-224-5274,(202)
228-2183,850-942-8415,senator@billnelson.senate.gov,http://billnelson.senate.gov/
FLSR,Graham,Bob,D,S,524 Hart SOB,202-224-3041,(202)
224-2237,305-536-7293,http://graham.senate.gov/email.html,http://graham.senate.gov/
GA01,Kingston,Jack,R,H,1034 Longworth HOB,202-225-5831,(202)
226-2269,912-352-0101,jack.kingston@mail.house.gov,http://www.house.gov/kingston/
GA02,"Bishop, Jr.",Sanford D.,D,H,2429 Rayburn HOB,202-225-3631,(202)
225-2203,229-439-8067,bishop.email@mail.house.gov,http://www.house.gov/bishop/
GA03,Collins,Mac,R,H,1131 Longworth HOB,202-225-5901,(202)
225-2515,770-603-3395,mac.collins@mail.house.gov,http://www.house.gov/maccollins/
GA04,McKinney,Cynthia A.,D,H,124 Cannon HOB,202-225-1605,(202)
226-0691,404-377-6900,cymck@mail.house.gov,http://www.house.gov/mckinney/
GA05,Lewis,John,D,H,343 Cannon HOB,202-225-3801,(202)
225-0351,404-659-0116,john.lewis@mail.house.gov,http://www.house.gov/johnlewis/
GA06,Isakson,John,R,H,132 Cannon HOB,202-225-4501,(202)
225-4656,404-252-5239,ga06@mail.house.gov,http://isakson.house.gov/
GA07,Barr,Bob,R,H,1207 Longworth HOB,202-225-2931,(202)
225-2944,770-429-1776,barr.ga@mail.house.gov,http://www.house.gov/barr/
GA08,Chambliss,Saxby,R,H,1019 Longworth HOB,202-225-6531,(202)
225-3013,478-752-0800,rep.saxby.chambliss@mail.house.gov,http://www.house.gov/chambliss/
GA09,Deal,Nathan,R,H,2437 Rayburn HOB,202-225-5211,(202)
225-8272,770-535-2592,http://www.house.gov/writerep/,http://www.house.gov/deal/
GA10,Norwood,Charlie,R,H,1707 Longworth HOB,202-225-4101,(202)
225-0279,706-733-7066,http://www.house.gov/writerep/,http://www.house.gov/norwood/
GA11,Linder,John,R,H,1727 Longworth HOB,202-225-4272,(202)
225-4696,912-642-4118,john.linder@mail.house.gov,http://www.house.gov/linder/
GAJR,Miller,Zell,D,S,257 Dirksen SOB,202-224-3643,(202)
228-2090,404-347-2202,webform@miller.senate.gov,http://miller.senate.gov/
GASR,Cleland,Joseph (Max),D,S,461 Dirksen SOB,202-224-3521,(202)
224-0072,404-331-4811,http://cleland.senate.gov/webform.html,http://cleland.senate.gov/
GU00,Underwood,Robert A.,D,H,2428 Rayburn HOB,202-225-1188,(202)
226-0341,671-477-4272,guamtodc@mail.house.gov,http://www.house.gov/underwood/
HI01,Abercrombie,Neil,D,H,1502 Longworth HOB,202-225-2726,(202)
225-4580,808-541-2570,neil.abercrombie@mail.house.gov,http://www.house.gov/abercrombie/
HI02,Mink,Patsy,D,H,2210 Rayburn HOB,202-225-4906,(202)
225-4987,808-541-1986,http://www.house.gov/writerep/,http://www.house.gov/mink/
HIJR,Akaka,Daniel,D,S,141 Hart SOB,202-224-6361,(202)
224-2126,808-522-8970,senator@akaka.senate.gov,http://akaka.senate.gov/
HISR,Inouye,Daniel,D,S,722 Hart SOB,202-224-3934,(202)
224-6747,808-541-2542,senator@inouye.senate.gov,http://inouye.senate.gov/
IA01,Leach,James A.,R,H,2186 Rayburn HOB,202-225-6576,(202)
226-1278,319-363-4773,talk2jim@mail.house.gov,http://www.house.gov/leach/

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IA02,Nussle,Jim,R,H,303 Cannon HOB,202-225-2911,(202)
225-9129,319-927-5141,nussleia@mail.house.gov,http://nussle.house.gov/
IA03,Boswell,Leonard L.,D,H,1039 Longworth HOB,202-225-3806,(202)
225-5608,641-342-4801,rep.boswell.ia03@mail.house.gov,http://www.house.gov/boswell/
IA04,Ganske,Greg,R,H,1108 Longworth HOB,202-225-4426,(202)
225-3193,515-284-4634,rep.ganske@mail.house.gov,http://www.house.gov/ganske/
IA05,Latham,Tom,R,H,440 Cannon HOB,202-225-5476,(202)
225-3301,712-277-2114,latham.ia05@mail.house.gov,http://www.house.gov/latham/
IAJR,Harkin,Tom,D,S,731 Hart SOB,202-224-3254,(202)
224-9369,515-284-4574,tom_harkin@harkin.senate.gov,http://harkin.senate.gov/
IASR,Grassley,Charles,R,S,135 Hart SOB,202-224-3744,(202)
224-6020,319-363-6832,chuck_grassley@grassley.senate.gov,http://grassley.senate.gov/
ID01,Otter,"C. L. ""Butch""",R,H,1711 Longworth HOB,202-225-6611,(202)
225-3029,208-336-9831,butch.otter@mail.house.gov,http://www.house.gov/otter/
ID02,Simpson,Mike,R,H,1440 Longworth HOB,202-225-5531,(202)
225-8216,208-523-6701,mike.simpson@mail.house.gov,http://www.house.gov/simpson/
IDJR,Crapo,Mike,R,S,111 Russell SOB,202-224-6142,(202)
228-1375,208-455-0360,webmail@crapo-iq.senate.gov,http://crapo.senate.gov/
IDSR,Craig,Larry,R,S,520 Hart SOB,202-224-2752,(202)
228-1067,208-342-7985,http://craig.senate.gov/webform.html,http://craig.senate.gov/
IL01,Rush,Bobby,D,H,2416 Rayburn HOB,202-225-4372,(202)
226-0333,773-224-6500,bobby.rush@mail.house.gov,http://www.house.gov/rush/
IL02,"Jackson, Jr.",Jesse L.,D,H,313 Cannon HOB,202-225-0773,(202)
225-0899,773-568-7900,webmaster@jessejacksonjr.org,http://www.jessejacksonjr.org/
IL03,Lipinski,William J.,D,H,2470 Rayburn HOB,202-225-5701,(202)
225-1012,312-886-0481,il03wyr@housemail.house.gov,http://www.house.gov/lipinski/
IL04,Gutierrez,Luis V.,D,H,2452 Rayburn HOB,202-225-8203,(202)
225-7810,773-509-0999,http://www.house.gov/gutierrez/contact.html,http://www.house.gov/gutierrez/
IL05,Blagojevich,Rod R.,D,H,331 Cannon HOB,202-225-4061,(202)
225-5603,773-868-3240,Rod.Blagojevich@mail.house.gov,http://www.house.gov/blagojevich/
IL06,Hyde,Henry J.,R,H,2110 Rayburn HOB,202-225-4561,(202)
225-1166,630-832-5950,http://www.house.gov/writerep/,http://www.house.gov/hyde/
IL07,Davis,Danny K.,D,H,1222 Longworth HOB,202-225-5006,(202)
225-8396,773-533-7520,http://www.house.gov/writerep/,http://www.house.gov/davis/
IL08,Crane,Philip M.,R,H,233 Cannon HOB,202-225-3711,(202)
225-7830,847-265-9000,N/A,http://www.house.gov/crane/
IL09,Schakowsky,Janice D.,D,H,515 Cannon HOB,202-225-2111,(202)
226-6890,847-328-3399,jan.schakowsky@mail.house.gov,http://www.house.gov/schakowsky/
IL10,Kirk,Mark S.,R,H,1531 Longworth HOB,202-225-4835,(202)
225-0837,847-940-0202,rep.kirk@mail.house.gov,http://www.house.gov/kirk/
IL11,Weller,Jerry,R,H,1210 Longworth HOB,202-225-3635,(202)
225-3521,815-740-2028,http://www.house.gov/writerep/,http://www.house.gov/weller/
IL12,Costello,Jerry F.,D,H,2454 Rayburn HOB,202-225-5661,(202)
225-0285,618-451-7065,http://www.house.gov/writerep/,http://www.house.gov/costello/
IL13,Biggert,Judy,R,H,1213 Longworth HOB,202-225-3515,(202)
225-9420,630-655-2052,http://www.house.gov/writerep/,http://www.house.gov/biggert/
IL14,Hastert,J. Dennis,R,H,2269 Rayburn HOB,202-225-2976,(202)
225-0697,630-406-1114,dhastert@mail.house.gov,http://www.house.gov/hastert/
IL15,Johnson,Timothy V.,R,H,1541 Longworth HOB,202-225-2371,(202)
226-0791,217-403-4690,N/A,http://www.house.gov/timjohnson/
IL16,Manzullo,Donald A.,R,H,409 Cannon HOB,202-225-5676,(202)
225-5284,815-394-1231,http://www.house.gov/writerep/,http://www.house.gov/manzullo/
IL17,Evans,Lane,D,H,2211 Rayburn HOB,202-225-5905,(202)
225-5396,309-793-5760,lane.evans@mail.house.gov,http://www.house.gov/evans/
IL18,LaHood,Ray,R,H,1424 Longworth HOB,202-225-6201,(202)
225-9249,217-793-0808,http://www.house.gov/writerep/,http://www.house.gov/lahood/
IL19,Phelps,David,D,H,1523 Longworth HOB,202-225-5201,(202)
225-1541,618-273-8203,http://www.house.gov/writerep/,http://www.house.gov/phelps/
IL20,Shimkus,John,R,H,513 Cannon HOB,202-225-5271,(202)
225-5880,217-492-5090,http://www.house.gov/writerep/,http://www.house.gov/shimkus/
ILJR,Fitzgerald,Peter,R,S,555 Dirksen SOB,202-224-2854,(202)
228-1372,217-492-5089,senator_fitzgerald@fitzgerald.senate.gov,http://fitzgerald.senate.gov/
ILSR,Durbin,Richard,D,S,332 Dirksen SOB,202-224-2152,(202)
228-0400,217-492-4062,dick@durbin.senate.gov,http://durbin.senate.gov/
IN01,Visclosky,Peter J.,D,H,2313 Rayburn HOB,202-225-2461,(202)
225-2493,219-884-1177,http://www.house.gov/writerep/,http://www.house.gov/visclosky/
IN02,Pence,Mike,R,H,1605 Longworth HOB,202-225-3021,(202)
225-3382,765-640-2919,mike.pence@mail.house.gov,http://mikepence.house.gov/
IN03,Roemer,Tim,D,H,2352 Rayburn HOB,202-225-3915,(202)
225-6798,219-288-3301,tim.roemer@mail.house.gov,http://www.house.gov/roemer/
IN04,Souder,Mark E.,R,H,1227 Longworth HOB,202-225-4436,(202)
225-3479,219-424-3041,souder@mail.house.gov,http://www.house.gov/souder/
IN05,Buyer,Stephen E.,R,H,2443 Rayburn HOB,202-225-5037,(202)

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225-2267,765-454-7551,http://www.house.gov/writerep/,http://www.house.gov/buyer/
IN06,Burton,Dan,R,H,2185 Rayburn HOB,202-225-2276,(202)
225-0016,317-848-0201,N/A,http://www.house.gov/burton/
IN07,Kerns,Brian D.,R,H,226 Cannon HOB,202-225-5805,(202)
225-5794,812-238-1619,N/A,http://www.house.gov/kerns/
IN08,Hostettler,John H.,R,H,1507 Longworth HOB,202-225-4636,(202)
225-3284,812-465-6484,John.Hostettler@mail.house.gov,http://www.house.gov/hostettler/
IN09,Hill,Baron,D,H,1208 Longworth HOB,202-225-5315,(202)
226-6866,812-288-3999,http://www.house.gov/writerep/,http://www.house.gov/baronhill/
IN10,Carson,Julia,D,H,1339 Longworth HOB,202-225-4011,(202)
225-5633,317-283-6516,rep.carson@mail.house.gov,http://www.house.gov/carson/
INJR,Bayh,B. Evan ,D,S,463 Russell SOB,202-224-5623,(202)
228-1377,317-554-0750,senator@bayh.senate.gov,http://bayh.senate.gov/
INSR,Lugar,Richard,R,S,306 Hart SOB,202-224-4814,(202)
228-0360,317-226-5555,senator_lugar@lugar.senate.gov,http://lugar.senate.gov/
KS01,Moran,Jerry,R,H,1519 Longworth HOB,202-225-2715,(202)
225-5124,785-628-6401,jerry.moran@mail.house.gov,http://www.house.gov/moranks01/
KS02,Ryun,Jim,R,H,330 Cannon HOB,202-225-6601,(202)
225-7986,785-232-4512,http://www.house.gov/writerep/,http://www.house.gov/ryun/
KS03,Moore,Dennis,D,H,431 Cannon HOB,(202) 225-2807,(202)
225-2807,913-383-2013,http://www.house.gov/writerep/,http://www.house.gov/moore/
KS04,Tiahrt,Todd,R,H,401 Cannon HOB,202-225-6216,(202)
225-3489,316-262-8992,tiahrt@mail.house.gov,http://www.house.gov/tiahrt/
KSJR,Roberts,Pat,R,S,302 Hart SOB,202-224-4774,(202)
224-3514,785-295-2745,pat_roberts@roberts.senate.gov,http://roberts.senate.gov/
KSSR,Brownback,Sam,R,S,303 Hart SOB,202-224-6521,(202)
228-1265,913-492-6378,webmail@brownback.senate.gov,http://brownback.senate.gov/
KY01,Whitfield,Ed,R,H,236 Cannon HOB,202-225-3115,(202)
225-3547,270-885-8079,ed.whitfield@mail.house.gov,http://www.house.gov/whitfield/
KY02,Lewis,Ron,R,H,2418 Rayburn HOB,202-225-3501,(202)
226-2019,270-842-9896,ron.lewis@mail.house.gov,http://www.house.gov/ronlewis/
KY03,Northup,Anne M.,R,H,1004 Longworth HOB,202-225-5401,(202)
225-5776,502-582-5129,rep.northup@mail.house.gov,http://www.house.gov/northup/
KY04,Lucas,Kenneth,D,H,1237 Longworth HOB,(202) 225-3465,(202)
225-0003,859-426-0080,write.kenlucas@mail.house.gov,http://www.house.gov/kenlucas/
KY05,Rogers,Harold,R,H,2406 Rayburn HOB,202-225-4601,(202)
225-0940,606-679-8346,http://www.house.gov/writerep/,http://www.house.gov/rogers/
KY06,Fletcher,Ernie,R,H,1117 Longworth HOB,(202) 225-2122,(202)
225-2122,859-219-1366,http://www.house.gov/writerep/,http://www.house.gov/fletcher/
KYJR,Bunning,Jim,R,S,316 Hart SOB,202-224-4343,(202)
228-1373,859-341-2602,jim_bunning@bunning.senate.gov,http://bunning.senate.gov/
KYSR,McConnell,Mitch,R,S,361A Russell SOB,202-224-2541,(202)
224-2499,502-582-6304,senator@mcconnell.senate.gov,http://mcconnell.senate.gov/
LA01,Vitter,David,R,H,414 Cannon HOB,202-225-3015,(202)
225-0739,504-589-2752,http://www.house.gov/writerep/,http://www.house.gov/vitter/
LA02,Jefferson,William J.,D,H,240 Cannon HOB,202-225-6636,(202)
225-1988,504-589-2274,http://www.house.gov/writerep/,http://www.house.gov/jefferson/
LA03,Tauzin,"W. J. ""Billy""",R,H,2183 Rayburn HOB,202-225-4031,(202)
225-0563,985-876-3033,http://www.house.gov/writerep/,http://www.house.gov/tauzin/
LA04,McCrery,Jim,R,H,2104 Rayburn HOB,202-225-2777,(202)
225-8039,318-798-2254,jim.mccrery@mail.house.gov,http://www.house.gov/mccrery/
LA05,Cooksey,John,R,H,113 Cannon HOB,202-225-8490,(202)
225-5639,318-448-1777,congressman.cooksey@mail.house.gov,http://www.house.gov/cooksey/
LA06,Baker,Richard H.,R,H,341 Cannon HOB,202-225-3901,(202)
225-7313,225-929-7711,http://www.house.gov/writerep/,http://www.house.gov/baker/
LA07,John,Christopher,D,H,1504 Longworth HOB,202-225-2031,(202)
225-5724,337-235-6322,christopher.john@mail.house.gov,http://www.house.gov/john/
LAJR,Landrieu,Mary,D,S,724 Hart SOB,202-224-5824,(202)
224-9735,504-589-2427,http://landrieu.senate.gov/newsite/webform.html,http://landrieu.senate.gov/
LASR,Breaux,John,D,S,503 Hart SOB,202-224-4623,(202)
228-2577,504-589-2531,senator@breaux.senate.gov,http://breaux.senate.gov/
MA01,Olver,John W.,D,H,1027 Longworth HOB,202-225-5335,(202)
226-1224,413-532-7010,http://www.house.gov/writerep/,http://www.house.gov/olver/
MA02,Neal,Richard N.,D,H,2133 Rayburn HOB,202-225-5601,(202)
225-8112,413-785-0325,http://www.house.gov/writerep/,http://www.house.gov/neal/
MA03,McGovern,James P.,D,H,430 Cannon HOB,202-225-6101,(202)
225-2217,508-831-7356,http://www.house.gov/writerep/,http://www.house.gov/mcgovern/
MA04,Frank,Barney,D,H,2252 Rayburn HOB,202-225-5931,(202)
225-0182,508-999-6462,N/A,http://www.house.gov/frank/
MA05,Meehan,Martin T.,D,H,2447 Rayburn HOB,202-225-3411,(202)
226-0771,978-459-0101,martin.meehan@mail.house.gov,http://www.house.gov/meehan/
MA06,Tierney,John F.,D,H,120 Cannon HOB,202-225-8020,(202)

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225-5915,978-531-1669,http://www.house.gov/writerep/,http://www.house.gov/tierney/
MA07,Markey,Edward J.,D,H,2108 Rayburn HOB,202-225-2836,Not
Public,781-396-2900,http://www.house.gov/writerep/,http://www.house.gov/markey/
MA08,Capuano,Michael,s,H,1232 Longworth HOB,202-225-5111,(202)
225-9322,617-621-6208,http://www.house.gov/writerep/,http://www.house.gov/capuano/
MA09,***Vacant***,***Vacant***,D,H,235 Cannon HOB,202-225-8273,(202)
225-3984,617-428-2000,N/A,N/A
MA10,Delahunt,William D.,D,H,1317 Longworth HOB,202-225-3111,(202)
225-5658,617-770-3700,william.delahunt@mail.house.gov,http://www.house.gov/delahunt/
MAJR,Kerry,John Forbes,D,S,304 Russell SOB,202-224-2742,(202)
224-8525,617-565-8519,john_kerry@kerry.senate.gov,http://kerry.senate.gov/
MASR,Kennedy,Edward M.,D,S,315 Russell SOB,202-224-4543,(202)
224-2417,617-565-3170,senator@kennedy.senate.gov,http://kennedy.senate.gov/
MD01,Gilchrest,Wayne T.,R,H,2245 Rayburn HOB,202-225-5311,(202)
225-0254,410-778-9407,http://www.house.gov/writerep/,http://www.house.gov/gilchrest/
MD02,"Ehrlich, Jr.",Robert L.,R,H,315 Cannon HOB,202-225-3061,(202)
225-3094,410-337-7222,ehrlich@mail.house.gov,http://www.house.gov/ehrlich/index.htm
MD03,Cardin,Benjamin L.,D,H,2267 Rayburn HOB,202-225-4016,(202)
225-9219,410-433-8886,rep.cardin@mail.house.gov,http://www.house.gov/cardin/
MD04,Wynn,Albert Russell,D,H,434 Cannon HOB,202-225-8699,(202)
225-8714,301-773-4094,http://www.house.gov/writerep/,http://www.house.gov/wynn/
MD05,Hoyer,Steny H.,D,H,1705 Longworth HOB,202-225-4131,(202)
225-4300,301-843-1577,http://www.house.gov/writerep/,http://www.house.gov/hoyer/
MD06,Bartlett,Roscoe,R,H,2412 Rayburn HOB,202-225-2721,(202)
225-2193,301-694-3030,http://www.house.gov/writerep/,http://www.house.gov/bartlett/
MD07,Cummings,Elijah E.,D,H,1632 Longworth HOB,202-225-4741,(202)
225-3178,410-367-1900,Rep.Cummings@mail.house.gov,http://www.house.gov/cummings/
MD08,Morella,Constance A.,R,H,2228 Rayburn HOB,202-225-5341,(202)
225-1389,301-424-3501,Rep.Morella@mail.house.gov,http://www.house.gov/morella/
MDJR,Mikulski,Barbara,D,S,709 Hart SOB,202-224-4654,(202)
224-8858,410-263-1805,senator@mikulski.senate.gov,http://mikulski.senate.gov/
MDSR,Sarbanes,Paul,D,S,309 Hart SOB,202-224-4524,(202)
224-1651,410-962-4436,http://sarbanes.senate.gov/pages/email.html,http://sarbanes.senate.gov/
ME01,Allen,Thomas H.,D,H,1717 Longworth HOB,202-225-6116,(202)
225-5590,207-774-5019,rep.tomallen@mail.house.gov,http://tomallen.house.gov/
ME02,Baldacci,John E.,D,H,1740 Longworth HOB,202-225-6306,(202)
225-2943,207-942-6935,baldacci@me02.house.gov,http://www.house.gov/baldacci/
MEJR,Collins,Susan M.,R,S,172 Russell SOB,202-224-2523,(202)
224-2693,207-945-0417,senator@collins.senate.gov,http://collins.senate.gov/
MESR,Snowe,Olympia,R,S,154 Russell SOB,202-224-5344,(202)
224-1946,207-780-3575,Olympia@snowe.senate.gov,http://snowe.senate.gov/
MI01,Stupak,Bart,D,H,2348 Rayburn HOB,202-225-4735,(202)
225-4744,231-929-4711,stupak@mail.house.gov,http://www.house.gov/stupak/
MI02,Hoekstra,Peter,R,H,1124 Longworth HOB,202-225-4401,(202)
226-0779,616-395-0030,tellhoek@mail.house.gov,http://www.house.gov/hoekstra/
MI03,Ehlers,Vernon,R,H,1714 Longworth HOB,202-225-3831,(202)
225-5144,616-451-8383,rep.ehlers@mail.house.gov,http://www.house.gov/ehlers/
MI04,Camp,Dave,R,H,137 Cannon HOB,202-225-3561,(202)
225-9679,517-631-2552,http://www.house.gov/writerep/,http://www.house.gov/camp/
MI05,Barcia,James,D,H,2419 Rayburn HOB,202-225-8171,(202)
225-2168,517-667-0003,jim.barcia-pub@mail.house.gov,http://www.house.gov/barcia/
MI06,Upton,Fred,R,H,2333 Rayburn HOB,202-225-3761,(202)
225-4986,616-982-1986,http://www.house.gov/writerep/,http://www.house.gov/upton/
MI07,Smith,Nick,R,H,2305 Rayburn HOB,202-225-6276,(202)
225-6281,517-783-4486,rep.smith@mail.house.gov,http://www.house.gov/nicksmith/
MI08,Rogers,Michael,R,H,509 Cannon HOB,202-225-4872,(202)
225-5820,517-702-8000,http://www.house.gov/writerep/,http://www.house.gov/mikerogers/
MI09,Kildee,Dale E.,D,H,2107 Rayburn HOB,202-225-3611,(202)
225-6393,810-239-1437,dkildee@mail.house.gov,http://www.house.gov/kildee/
MI10,Bonior,David E.,D,H,2207 Rayburn HOB,202-225-2106,(202)
226-1169,810-987-8889,david.bonior@mail.house.gov,http://davidbonior.house.gov/
MI11,Knollenberg,Joe,R,H,2349 Rayburn HOB,202-225-5802,(202)
226-2356,248-851-1366,rep.knollenberg@mail.house.gov,http://www.house.gov/knollenberg/
MI12,Levin,Sander,D,H,2300 Rayburn HOB,202-225-4961,(202)
226-1033,810-268-4444,slevin@mail.house.gov,http://www.house.gov/levin/
MI13,Rivers,Lynn N.,D,H,1724 Longworth HOB,202-225-6261,(202)
225-3404,734-741-4210,lynn.rivers@mail.house.gov,http://www.house.gov/rivers/
MI14,"Conyers, Jr.",John C.,D,H,2426 Rayburn HOB,202-225-5126,(202)
225-0072,313-961-5670,john.conyers@mail.house.gov,http://www.house.gov/conyers/
MI15,Kilpatrick,Carolyn C.,D,H,1610 Longworth HOB,202-225-2261,(202)
225-6645,313-965-9004,http://www.house.gov/writerep/,http://www.house.gov/kilpatrick/
MI16,Dingell,John D.,D,H,2328 Rayburn HOB,202-225-4071,(202)
226-0371,313-846-1276,public.dingell@mail.house.gov,http://www.house.gov/dingell/

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MIJR,Stabenow,Debbie A.,D,S,702 Hart SOB,202-224-4822,(202)
228-0325,517-203-1760,senator@stabenow.senate.gov,http://stabenow.senate.gov/
MISR,Levin,Carl,D,S,269 Russell SOB,202-224-6221,(202)
224-1388,313-226-6020,senator@levin.senate.gov,http://levin.senate.gov/
MN01,Gutknecht,Gil,R,H,425 Cannon HOB,202-225-2472,(202)
225-3246,507-252-9841,gil.gutknecht@mail.house.gov,http://www.house.gov/gutknecht/
MN02,Kennedy,Mark,R,H,1415 Longworth HOB,202-225-2331,(202)
225-6475,763-684-1600,mark.kennedy@mail.house.gov,http://markkennedy.house.gov/
MN03,Ramstad,Jim,R,H,103 Cannon HOB,202-225-2871,(202)
225-6351,612-881-4600,mn03@mail.house.gov,http://www.house.gov/ramstad/
MN04,McCollum,Betty,D,H,1029 Longworth HOB,202-225-6631,(202)
225-1968,651-224-9191,betty.mccollum@mail.house.gov,http://www.house.gov/mccollum/
MN05,Sabo,Martin O.,D,H,2336 Rayburn HOB,202-225-4755,(202)
225-4866,612-348-1649,martin.sabo@mail.house.gov,http://www.house.gov/sabo/
MN06,Luther,Bill,D,H,117 Cannon HOB,202-225-2271,(202)
225-3368,651-730-4949,bill.luther@mail.house.gov,http://www.house.gov/luther/
MN07,Peterson,Collin C.,D,H,2159 Rayburn HOB,202-225-2165,(202)
225-1593,218-847-5056,http://www.house.gov/writerep/,http://www.house.gov/collinpeterson/
MN08,Oberstar,James L.,D,H,2365 Rayburn HOB,202-225-6211,(202)
225-0699,218-727-7474,http://www.house.gov/writerep/,http://www.house.gov/oberstar/
MNJR,Dayton,Mark,D,S,346 Russell SOB,202-224-3244,(202)
228-2186,612-727-5220,N/A,http://dayton.senate.gov/
MNSR,Wellstone,Paul D.,D,S,136 Hart SOB,202-224-5641,(202)
224-8438,651-645-0323,http://wellstone.senate.gov/webform.html,http://wellstone.senate.gov/
MO01,Clay,William,D,H,415 Cannon HOB,202-225-2406,(202)
225-1725,314-367-1970,mo01wyr@housemail.house.gov,http://www.house.gov/clay/
MO02,Akin,Todd,R,H,501 Cannon HOB,202-225-2561,(202)
225-2563,314-878-0513,rep.akin@mail.house.gov,http://www.house.gov/akin/
MO03,Gephardt,Richard A.,D,H,1236 Longworth HOB,202-225-2671,(202)
225-7452,314-894-3400,http://www.house.gov/writerep/,http://www.house.gov/gephardt/
MO04,Skelton,Ike,D,H,2206 Rayburn HOB,202-225-2876,(202)
225-2695,816-228-4242,ike.skelton@mail.house.gov,http://www.house.gov/skelton/
MO05,McCarthy,Karen,D,H,1330 Longworth HOB,202-225-4535,(202)
225-4403,816-842-4545,http://www.house.gov/writerep/,http://www.house.gov/karenmccarthy/
MO06,Graves,Samuel,R,H,1407 Longworth HOB,202-225-7041,(202)
225-8221,816-792-3976,sam.graves@mail.house.gov,http://www.house.gov/graves/
MO07,Blunt,Roy,R,H,217 Cannon HOB,202-225-6536,(202)
225-5604,417-889-1800,blunt@mail.house.gov,http://www.house.gov/blunt/
MO08,Emerson,Jo Ann,R,H,326 Cannon HOB,202-225-4404,(202)
226-0326,573-335-0101,http://www.house.gov/writerep/,http://www.house.gov/emerson/
MO09,Hulshof,Kenny C.,R,H,412 Cannon HOB,202-225-2956,(202)
225-5712,573-449-5111,rep.hulshof@mail.house.gov,http://www.house.gov/hulshof/
MOJR,Carnahan,Jean,D,S,517 Hart SOB,202-224-6154,(202)
228-0043,314-436-3416,senator_carnahan@carnahan.senate.gov,http://carnahan.senate.gov/
MOSR,Bond,"Christopher ""Kit""",R,S,274 Russell SOB,202-224-5721,(202)
224-8149,573-634-2488,kit_bond@bond.senate.gov,http://bond.senate.gov/
MS01,Wicker,Roger F.,R,H,206 Cannon HOB,202-225-4306,(202)
225-3549,662-844-5437,roger.wicker@mail.house.gov,http://www.house.gov/wicker/
MS02,Thompson,Bennie G.,D,H,2432 Rayburn HOB,202-225-5876,(202)
225-5898,601-866-9003,thompsonms2nd@mail.house.gov,http://www.house.gov/thompson/
MS03,Pickering,Charles W.,R,H,427 Cannon HOB,202-225-5031,(202)
225-5797,601-693-6681,http://www.house.gov/writerep/,http://www.house.gov/pickering/
MS04,Shows,Ronnie,D,H,1408 Longworth HOB,202-225-5865,(202)
225-5886,601-352-1355,ronnie.shows@mail.house.gov,http://www.house.gov/shows/
MS05,Taylor,Gene,D,H,2311 Rayburn HOB,202-225-5772,(202)
225-7074,228-864-7670,http://www.house.gov/writerep/,http://www.house.gov/genetaylor/
MSJR,Lott,Trent,R,S,487 Russell SOB,202-224-6253,(202)
224-2262,601-965-4644,senatorlott@lott.senate.gov,http://lott.senate.gov/
MSSR,Cochran,?,R,S,326 Russell SOB,202-224-5054,(202)
224-9450,601-965-4459,senator@cochran.senate.gov,http://cochran.senate.gov/
MT00,Rehberg,Dennis,R,H,516 Cannon HOB,202-225-3211,(202)
225-5687,406-443-7878,http://www.house.gov/writerep/,http://www.house.gov/rehberg/
MTJR,Burns,Conrad,R,S,187 Dirksen SOB,202-224-2644,(202)
224-8954,406-449-5401,conrad_burns@burns.senate.gov,http://burns.senate.gov/
MTSR,Baucus,Max,D,S,511 Hart SOB,202-224-2651,(202)
228-3687,406-329-3123,max@baucus.senate.gov,http://baucus.senate.gov/
NC01,Clayton,Eva M.,D,H,2440 Rayburn HOB,202-225-3101,(202)
225-3354,252-257-4800,nc01ima.pub@mail.house.gov,http://www.house.gov/clayton/
NC02,Etheridge,Bob,D,H,1533 Longworth HOB,202-225-4531,(202)
225-5662,919-829-9122,http://www.house.gov/writerep/,http://www.house.gov/etheridge/
NC03,"Jones, Jr.",Walter B.,R,H,422 Cannon HOB,202-225-3415,(202)
225-3286,252-931-1003,congjones@mail.house.gov,http://www.house.gov/jones/

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NC04,Price,David E.,D,H,2162 Rayburn HOB,202-225-1784,(202)
225-2014,919-789-8771,david.price@mail.house.gov,http://www.house.gov/price/
NC05,Burr,Richard,R,H,1526 Longworth HOB,202-225-2071,(202)
225-2995,336-631-5125,Richard.BurrNC05@mail.house.gov,http://www.house.gov/burr/
NC06,Coble,Howard,R,H,2468 Rayburn HOB,202-225-3065,(202)
225-8611,336-333-5005,howard.coble@mail.house.gov,http://www.house.gov/coble/
NC07,McIntyre,Mike,D,H,228 Cannon HOB,202-225-2731,(202)
225-5773,910-323-0260,congmcintyre@mail.house.gov,http://www.house.gov/mcintyre/
NC08,Hayes,Robin,R,H,130 Cannon HOB,202-225-3715,(202)
225-4036,704-786-1612,http://www.house.gov/writerep/,http://www.house.gov/hayes/
NC09,Myrick,Sue,R,H,230 Cannon HOB,202-225-1976,(202)
225-3389,704-367-0852,myrick@mail.house.gov,http://www.house.gov/myrick/
NC10,Ballenger,Cass,R,H,2182 Rayburn HOB,202-225-2576,(202)
225-0316,828-327-6100,cass.ballenger@mail.house.gov,http://www.house.gov/ballenger/
NC11,Taylor,Charles H.,R,H,231 Cannon HOB,202-225-6401,Not
Public,828-251-1988,repcharles.taylor@mail.house.gov,http://www.house.gov/charlestaylor/
NC12,Watt,Melvin,D,H,2236 Rayburn HOB,202-225-1510,(202)
225-1512,704-344-9950,nc12.public@mail.house.gov,http://www.house.gov/watt/
NCJR,Edwards,John,D,S,225 Dirksen SOB,202-224-3154,(202)
228-1374,919-856-4245,http://edwards.senate.gov/mailform.html,http://edwards.senate.gov/
NCSR,Helms,Jesse,R,S,403 Dirksen SOB,202-224-6342,(202)
228-1339,919-856-4630,jesse_helms@helms.senate.gov,http://helms.senate.gov/
ND00,Pomeroy,Earl,D,H,1110 Longworth HOB,202-225-2611,(202)
226-0893,701-224-0355,Rep.Earl.Pomeroy@mail.house.gov,http://www.house.gov/pomeroy/
NDJR,Dorgan,Byron,D,S,713 Hart SOB,202-224-2551,(202)
224-1193,701-250-4618,senator@dorgan.senate.gov,http://dorgan.senate.gov/
NDSR,Conrad,Kent,D,S,530 Hart SOB,202-224-2043,(202)
224-7776,701-232-8030,senator@conrad.senate.gov,http://conrad.senate.gov/
NE01,Bereuter,Doug,R,H,2184 Rayburn HOB,202-225-4806,(202)
226-1148,402-438-1598,N/A,http://www.house.gov/bereuter/
NE02,Terry,Lee,R,H,1513 Longworth HOB,202-225-4155,(202)
226-5452,402-397-9944,talk2lee@mail.house.gov,http://www.house.gov/terry/
NE03,Osborne,Thomas W.,R,H,507 Cannon HOB,202-225-6435,(202)
226-1385,308-381-5555,http://www.house.gov/writerep/,http://www.house.gov/osborne/
NEJR,Nelson,Ben,D,S,720 Hart SOB,202-224-6551,(202)
228-0012,402-437-5246,senator@bennelson.senate.gov,http://bennelson.senate.gov/
NESR,Hagel,Chuck,R,S,248 Russell SOB,202-224-4224,(202)
224-5213,402-758-8981,http://hagel.senate.gov/Email/contact.html,http://hagel.senate.gov/
NH01,Sununu,John E.,R,H,316 Cannon HOB,202-225-5456,(202)
225-5822,603-641-9536,Rep.Sununu@mail.house.gov,http://www.house.gov/sununu/
NH02,Bass,Charles,R,H,218 Cannon HOB,202-225-5206,(202)
225-2946,603-226-0249,cbass@mail.house.gov,http://www.house.gov/bass/
NHJR,Gregg,Judd,R,S,393 Russell SOB,202-224-3324,(202)
224-4952,603-225-7115,mailbox@gregg.senate.gov,http://gregg.senate.gov/
NHSR,Smith,Robert,R,S,G50 Dirksen SOB,202-224-2841,(202)
224-1353,603-634-5000,opinion@smith.senate.gov,http://smith.senate.gov/
NJ01,Andrews,Robert E.,D,H,2439 Rayburn HOB,202-225-6501,(202)
225-6583,856-848-3900,rob.andrews@mail.house.gov,http://www.house.gov/andrews/
NJ02,LoBiondo,Frank A.,R,H,225 Cannon HOB,202-225-6572,(202)
225-5318,609-625-5008,lobiondo@mail.house.gov,http://www.house.gov/lobiondo/
NJ03,Saxton,Jim ,R,H,339 Cannon HOB,202-225-4765,(202)
225-0778,609-261-5800,http://www.house.gov/writerep/,http://www.house.gov/saxton/
NJ04,Smith,Christopher,R,H,2373 Rayburn HOB,202-225-3765,(202)
225-7768,732-350-2300,http://www.house.gov/writerep/,http://www.house.gov/chrissmith/
NJ05,Roukema,Marge,R,H,2469 Rayburn HOB,202-225-4465,(202)
225-9048,201-447-3900,rep.roukema@mail.house.gov,http://www.house.gov/roukema/
NJ06,"Pallone, Jr.",Frank,D,H,420 Cannon HOB,202-225-4671,(202)
225-9665,732-571-1140,frank.pallone@mail.house.gov,http://www.house.gov/pallone/
NJ07,Ferguson,Michael,R,H,214 Cannon HOB,202-225-5361,(202)
225-9460,908-686-5576,N/A,http://www.house.gov/ferguson/
NJ08,"Pascrell, Jr.",Bill,D,H,1722 Longworth HOB,202-225-5751,(202)
225-5782,973-523-5152,bill.pascrell@mail.house.gov,http://www.house.gov/pascrell/
NJ09,Rothman,Steven R.,D,H,1607 Longworth HOB,202-225-5061,(202)
225-5851,201-646-0808,http://www.house.gov/writerep/,http://www.house.gov/rothman/
NJ10,Payne,Donald M.,D,H,2209 Rayburn HOB,202-225-3436,(202)
225-4160,973-645-3213,http://www.house.gov/writerep/,http://www.house.gov/payne/
NJ11,Frelinghuysen,Rodney P.,R,H,2442 Rayburn HOB,202-225-5034,(202)
225-3186,973-984-0711,rodney.frelinghuysen@mail.house.gov,http://www.house.gov/frelinghuysen/
NJ12,Holt,Rush,D,H,1630 Longworth HOB,202-225-5801,(202)
225-6025,609-750-9365,rush.holt@mail.house.gov,http://www.house.gov/rholt/
NJ13,Menendez,Robert,D,H,2238 Rayburn HOB,202-225-7919,(202)
226-0792,201-222-2828,menendez@mail.house.gov,http://menendez.house.gov/
NJJR,Corzine,Jon,D,S,502 Hart SOB,202-224-4744,(202)

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228-2197,973-645-3030,http://corzine.senate.gov/comment.html,http://corzine.senate.gov/
NJSR,Torricelli,Robert,D,S,113 Dirksen SOB,202-224-3224,(202)
224-8567,973-624-5555,http://torricelli.senate.gov/webform.html,http://torricelli.senate.gov/
NM01,Wilson,Heather A.,R,H,318 Cannon HOB,202-225-6316,(202)
225-4975,505-766-2538,ask.heather@mail.house.gov,http://wilson.house.gov/
NM02,Skeen,Joe,R,H,2302 Rayburn HOB,202-225-2365,(202)
225-9599,505-527-1771,joe.skeen@mail.house.gov,http://joeskeen.house.gov/
NM03,Udall,Thomas,D,H,502 Cannon HOB,202-225-6190,(202)
226-7840,505-984-8950,http://www.house.gov/writerep/,http://www.house.gov/tomudall/
NMJR,Bingaman,Jeff,D,S,703 Hart SOB,202-224-5521,(202)
224-2852,505-988-6647,Senator_Bingaman@bingaman.senate.gov,http://bingaman.senate.gov/
NMSR,Domenici,Pete,R,S,328 Hart SOB,202-224-6621,(202)
224-7371,505-766-3481,senator_domenici@domenici.senate.gov,http://domenici.senate.gov/
NV01,Berkley,Shelley,D,H,439 Cannon HOB,202-225-5965,(202)
225-3119,702-220-9823,shelley.berkley@mail.house.gov,http://www.house.gov/berkley/
NV02,Gibbons,Jim ,R,H,100 Cannon HOB,202-225-6155,(202)
225-5679,775-686-5760,mail.gibbons@mail.house.gov,http://www.house.gov/gibbons/
NVJR,Ensign,John,R,S,364 Russell SOB,202-224-6244,(202)
228-2193,702-388-6605,N/A,http://ensign.senate.gov/
NVSR,Reid,Harry,D,S,528 Hart SOB,202-224-3542,(202)
224-7327,775-885-9111,senator_reid@reid.senate.gov,http://reid.senate.gov/
NY01,"Grucci, Jr.",Felix J.,R,H,1505 Longworth HOB,202-225-3826,(202)
225-3143,631-758-4600,N/A,http://www.house.gov/grucci/
NY02,Israel,Steve J.,D,H,429 Cannon HOB,202-225-3335,(202)
225-4669,631-665-7333,N/A,http://www.house.gov/israel/
NY03,King,Peter T.,R,H,436 Cannon HOB,202-225-7896,(202)
226-2279,516-541-4225,peter.king@mail.house.gov,http://www.house.gov/king/
NY04,McCarthy,Carolyn,D,H,1224 Longworth HOB,202-225-5516,(202)
225-5758,516-489-7066,http://www.house.gov/writerep/,http://www.house.gov/carolynmccarthy/
NY05,Ackerman,Gary L.,D,H,2243 Rayburn HOB,202-225-2601,(202)
225-1589,718-423-2154,http://www.house.gov/writerep/,http://www.house.gov/ackerman/
NY06,Meeks,Gregory W.,D,H,1710 Longworth HOB,202-225-3461,(202)
226-4169,718-337-9791,congmeeks@mail.house.gov,http://www.house.gov/meeks/
NY07,Crowley,Joseph,D,H,312 Cannon HOB,202-225-3965,(202)
225-1909,718-779-1400,write2joecrowley@mail.house.gov,http://www.house.gov/crowley/
NY08,Nadler,Jerrold,D,H,2334 Rayburn HOB,202-225-5635,(202)
225-6923,212-334-3207,jerrold.nadler@mail.house.gov,http://www.house.gov/nadler/
NY09,Weiner,Anthony,D,H,222 Cannon HOB,202-225-6616,(202)
225-4183,718-332-9001,http://www.house.gov/writerep/,http://www.house.gov/weiner/
NY10,Towns,Edolphus,D,H,2232 Rayburn HOB,202-225-5936,(202)
225-1018,718-774-5682,N/A,http://www.house.gov/towns/
NY11,Owens,Major R.,D,H,2309 Rayburn HOB,202-225-6231,(202)
226-0112,718-940-3213,major.owens@mail.house.gov,http://www.house.gov/owens/
NY12,Velazquez,Nydia M.,D,H,2241 Rayburn HOB,202-225-2361,(202)
226-0327,718-599-3658,N/A,http://www.house.gov/velazquez/
NY13,"Fossella, Jr.",Vito J.,R,H,1239 Longworth HOB,202-225-3371,(202)
226-1272,718-987-8400,vito.fossella@mail.house.gov,http://www.house.gov/fossella/
NY14,Maloney,Carolyn B.,D,H,2430 Rayburn HOB,202-225-7944,(202)
225-4709,212-860-0606,rep.carolyn.maloney@mail.house.gov,http://www.house.gov/maloney/
NY15,Rangel,Charles B.,D,H,2354 Rayburn HOB,202-225-4365,(202)
225-0816,212-663-3900,http://www.house.gov/writerep/,http://www.house.gov/rangel/
NY16,Serrano,Jose,D,H,2342 Rayburn HOB,202-225-4361,(202)
225-6001,718-538-5400,jserrano@mail.house.gov,http://www.house.gov/serrano/
NY17,Engel,Eliot L.,D,H,2303 Rayburn HOB,202-225-2464,(202)
225-5513,718-796-9700,http://www.house.gov/writerep/,http://www.house.gov/engel/
NY18,Lowey,Nita M.,D,H,2329 Rayburn HOB,202-225-6506,(202)
225-0506,914-428-1707,nita.lowey@mail.house.gov,http://www.house.gov/lowey/
NY19,Kelly,Sue W.,R,H,1127 Longworth HOB,202-225-5441,(202)
225-3289,845-897-5200,dearsue@mail.house.gov,http://www.house.gov/suekelly/
NY20,Gilman,Benjamin A.,R,H,2449 Rayburn HOB,202-225-3776,(202)
225-2541,845-343-6666,http://www.house.gov/writerep/,http://www.house.gov/gilman/
NY21,McNulty,Michael R.,D,H,2161 Rayburn HOB,202-225-5076,(202)
225-5077,518-465-0700,mike.mcnulty@mail.house.gov,http://www.house.gov/mcnulty/
NY22,Sweeney,John,R,H,437 Cannon HOB,202-225-5614,(202)
225-6234,518-587-9800,http://www.house.gov/writerep/,http://www.house.gov/sweeney/
NY23,Boehlert,Sherwood L.,R,H,2246 Rayburn HOB,202-225-3665,(202)
225-1891,315-793-8146,Rep.Boehlert@mail.house.gov,http://www.house.gov/boehlert/
NY24,McHugh,John M.,R,H,2441 Rayburn HOB,202-225-4611,(202)
226-0621,315-782-3150,http://www.house.gov/writerep/,http://www.house.gov/mchugh/
NY25,Walsh,James T.,R,H,2351 Rayburn HOB,202-225-3701,(202)
225-4042,607-758-3918,rep.james.walsh@mail.house.gov,http://www.house.gov/walsh/
NY26,Hinchey,Maurice,D,H,2431 Rayburn HOB,202-225-6335,(202)

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226-0774,607-773-2768,http://www.house.gov/writerep/,http://www.house.gov/hinchey/
NY27,Reynolds,Thomas,R,H,413 Cannon HOB,202-225-5265,(202)
225-5910,716-634-2324,http://www.house.gov/writerep/,http://www.house.gov/reynolds/
NY28,Slaughter,Louise,D,H,2347 Rayburn HOB,202-225-3615,(202)
225-7822,716-232-4850,louiseny@mail.house.gov,http://www.house.gov/slaughter/
NY29,LaFalce,John J.,D,H,2310 Rayburn HOB,202-225-3231,(202)
225-8693,716-846-4056,http://www.house.gov/writerep/,http://www.house.gov/lafalce/
NY30,Quinn,Jack,R,H,2448 Rayburn HOB,202-225-3306,(202)
226-0347,716-845-5257,http://www.house.gov/writerep/,http://www.house.gov/quinn/
NY31,Houghton,Amory,R,H,1111 Longworth HOB,202-225-3161,(202)
225-5574,607-937-3333,http://www.house.gov/writerep/,http://houghton.house.gov/
NYJR,Clinton,Hillary Rodham,D,S,476 Russell SOB,202-224-4451,(202)
228-0282,212-661-5150,http://clinton.senate.gov/email_form.html,http://clinton.senate.gov/
NYSR,Schumer,Charles,D,S,313 Hart SOB,202-224-6542,(202)
228-3027,212-486-4430,senator@schumer.senate.gov,http://schumer.senate.gov/
OH01,Chabot,Steve,R,H,129 Cannon HOB,202-225-2216,(202)
225-3012,513-684-2723,http://www.house.gov/writerep/,http://www.house.gov/chabot/
OH02,Portman,Rob,R,H,238 Cannon HOB,202-225-3164,(202)
225-1992,513-791-0381,portmail@mail.house.gov,http://www.house.gov/portman/
OH03,Hall,Tony,D,H,1432 Longworth HOB,202-225-6465,(202)
226-1443,937-225-2843,http://www.house.gov/writerep/,http://www.house.gov/tonyhall/
OH04,Oxley,Michael G.,R,H,2233 Rayburn HOB,202-225-2676,Not
Public,419-423-3210,mike.oxley@mail.house.gov,http://www.house.gov/oxley/
OH05,Gillmor,Paul E.,R,H,1203 Longworth HOB,202-225-6405,(202)
225-1985,419-734-1999,http://www.house.gov/writerep/,http://www.house.gov/gillmor/
OH06,Strickland,Ted,D,H,336 Cannon HOB,202-225-5705,(202)
225-5907,740-353-5171,http://www.house.gov/writerep/,http://www.house.gov/strickland/
OH07,Hobson,David L.,R,H,1514 Longworth HOB,202-225-4324,(202)
225-1984,937-325-0474,http://www.house.gov/hobson/formmail.htm,http://www.house.gov/hobson/
OH08,Boehner,John A.,R,H,1011 Longworth HOB,202-225-6205,(202)
225-0704,513-870-0300,john.boehner@mail.house.gov,http://www.house.gov/boehner/
OH09,Kaptur,Marcy,D,H,2366 Rayburn HOB,202-225-4146,(202)
225-7711,419-259-7500,rep.kaptur@mail.house.gov,http://www.house.gov/kaptur/
OH10,Kucinich,Dennis J.,D,H,1730 Longworth HOB,202-225-5871,(202)
225-5745,216-228-8850,http://www.house.gov/writerep/,http://www.house.gov/kucinich/index.htm
OH11,Jones,Stephanie T.,D,H,1516 Longworth HOB,202-225-7032,(202)
225-1339,216-522-4900,stephanie.tubbs.jones@mail.house.gov,http://www.house.gov/tubbsjones/
OH12,Tiberi,Patrick J.,R,H,508 Cannon HOB,202-225-5355,(202)
226-4532,614-523-2555,http://www.house.gov/writerep/,http://www.house.gov/tiberi/
OH13,Brown,Sherrod,D,H,2438 Rayburn HOB,202-225-3401,(202)
225-2266,440-934-5100,sherrod@mail.house.gov,http://www.house.gov/sherrodbrown/
OH14,Sawyer,Thomas C.,D,H,1414 Longworth HOB,202-225-5231,(202)
225-5278,330-375-5710,N/A,http://www.house.gov/sawyer/
OH15,Pryce,Deborah,R,H,221 Cannon HOB,202-225-2015,(202)
226-0986,614-469-5614,pryce.oh15@mail.house.gov,http://www.house.gov/pryce/
OH16,Regula,Ralph,R,H,2306 Rayburn HOB,202-225-3876,(202)
225-3059,330-489-4414,http://www.house.gov/writerep/,http://www.house.gov/regula/
OH17,"Traficant, Jr.",James A.,D,H,2446 Rayburn HOB,202-225-5261,(202)
225-3719,330-788-2414,telljim@mail.house.gov,http://www.house.gov/traficant/
OH18,Ney,Robert W.,R,H,1024 Longworth HOB,202-225-6265,(202)
225-3394,740-676-1960,bobney@mail.house.gov,http://www.house.gov/ney/
OH19,LaTourette,Steven C.,R,H,2453 Rayburn HOB,202-225-5731,(202)
225-3307,440-352-3939,steve.latourette@mail.house.gov,http://www.house.gov/latourette/
OHJR,Voinovich,George Victor,R,S,317 Hart SOB,202-224-3353,(202)
228-1382,614-469-6697,senator_voinovich@voinovich.senate.gov,http://voinovich.senate.gov/
OHSR,DeWine,Mike,R,S,140 Russell SOB,202-224-2315,(202)
224-6519,614-469-5186,senator_dewine@dewine.senate.gov,http://dewine.senate.gov/
OK01,Largent,Steve,R,H,106 Cannon HOB,202-225-2211,(202)
225-9187,918-749-0014,http://www.house.gov/writerep/,http://www.house.gov/largent/
OK02,Carson,Brad,D,H,317 Cannon HOB,202-225-2701,(202)
225-3038,918-341-9336,N/A,http://www.house.gov/bradcarson/
OK03,Watkins,Wes,R,H,1401 Longworth HOB,202-225-4565,(202)
225-5966,405-743-1400,wes.watkins@mail.house.gov,http://www.house.gov/watkins/
OK04,"Watts, Jr.",J.C.,R,H,1007 Longworth HOB,202-225-6165,(202)
225-3512,405-329-6500,rep.jcwatts@mail.house.gov,http://www.house.gov/watts/
OK05,"Istook, Jr.",Ernest J.,R,H,2404 Rayburn HOB,202-225-2132,(202)
226-1463,405-942-3636,istook@mail.house.gov,http://www.house.gov/istook/
OK06,Lucas,Frank D.,R,H,438 Cannon HOB,202-225-5565,(202)
225-8698,405-235-5311,replucas@mail.house.gov,http://www.house.gov/lucas/
OKJR,Inhofe,James,R,S,453 Russell SOB,202-224-4721,(202)
228-0380,918-748-5111,jim_inhofe@inhofe.senate.gov,http://inhofe.senate.gov/
OKSR,Nickles,Don,R,S,133 Hart SOB,202-224-5754,(202)
224-6008,405-231-4941,senator@nickles.senate.gov,http://nickles.senate.gov/

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OR01,Wu,David,D,H,1023 Longworth HOB,202-225-0855,(202)
225-9497,503-326-2901,http://www.house.gov/wu/generalform.htm,http://www.house.gov/wu/
OR02,Walden,Greg,R,H,1404 Longworth HOB,202-225-6730,(202)
225-5774,541-776-4646,greg.walden@mail.house.gov,http://www.house.gov/walden/
OR03,Blumenauer,Earl,D,H,1406 Longworth HOB,202-225-4811,(202)
225-8941,503-231-2300,http://www.house.gov/writerep/,http://www.house.gov/blumenauer/
OR04,DeFazio,Peter A.,D,H,2134 Rayburn HOB,202-225-6416,(202)
225-0373,541-465-6732,http://www.house.gov/writerep/,http://www.house.gov/defazio/
OR05,Hooley,Darlene,D,H,1130 Longworth HOB,202-225-5711,(202)
225-5699,503-588-9100,darlene@mail.house.gov,http://www.house.gov/hooley/
ORJR,Smith,Gordon H.,R,S,404 Russell SOB,202-224-3753,(202)
228-3997,503-326-3386,http://gsmith.senate.gov/webform.htm,http://gsmith.senate.gov/
ORSR,Wyden,Ron,D,S,516 Hart SOB,202-224-5244,(202)
228-2717,503-326-7525,http://wyden.senate.gov/mail.htm,http://wyden.senate.gov/
PA01,Brady,Robert A.,D,H,216 Cannon HOB,202-225-4731,(202)
225-0088,215-389-4627,robert.a.brady@mail.house.gov,http://www.house.gov/robertbrady/
PA02,Fattah,Chaka,D,H,1205 Longworth HOB,202-225-4001,(202)
225-3127,215-387-6404,http://www.house.gov/writerep/,http://www.house.gov/fattah/
PA03,Borski,Robert A.,D,H,2409 Rayburn HOB,202-225-8251,(202)
225-4628,215-426-4616,robert.borski@mail.house.gov,http://www.house.gov/borski/
PA04,Hart,Melissa A.,R,H,1508 Longworth HOB,202-225-2565,(202)
226-2274,724-779-1330,rep.hart@mail.house.gov,http://www.house.gov/hart/
PA05,Peterson,John E.,R,H,307 Cannon HOB,202-225-5121,(202)
225-5796,814-726-3910,http://www.house.gov/writerep/,http://www.house.gov/johnpeterson/
PA06,Holden,Tim,D,H,2417 Rayburn HOB,202-225-5546,(202)
226-0996,610-371-9931,http://www.house.gov/writerep/,http://www.house.gov/holden/
PA07,Weldon,Curt,R,H,2466 Rayburn HOB,202-225-2011,(202)
225-8137,610-259-0700,curtpa07@mail.house.gov,http://www.house.gov/curtweldon/
PA08,Greenwood,James C.,R,H,2436 Rayburn HOB,202-225-4276,(202)
225-9511,215-348-7511,http://www.house.gov/writerep/,http://www.house.gov/greenwood/
PA09,Schuster,Bill,R,H,2188 Rayburn HOB,202-225-2431,(202)
225-2486,N/A,N/A,http://www.house.gov/shuster/
PA10,Sherwood,Donald,R,H,1223 Longworth HOB,202-225-3731,(202)
225-9594,570-346-3834,http://www.house.gov/writerep/,http://www.house.gov/sherwood/
PA11,Kanjorski,Paul E.,D,H,2353 Rayburn HOB,202-225-6511,(202)
225-9024,570-825-2200,paul.kanjorski@mail.house.gov,http://www.house.gov/kanjorski/
PA12,Murtha,John P.,D,H,2423 Rayburn HOB,202-225-2065,(202)
225-5709,814-535-2642,murtha@mail.house.gov,http://www.house.gov/murtha/
PA13,Hoeffel,Joseph,D,H,1229 Longworth HOB,202-225-6111,(202)
226-0611,610-272-8400,http://www.house.gov/writerep/,http://www.house.gov/hoeffel/
PA14,Coyne,William J.,D,H,2455 Rayburn HOB,202-225-2301,(202)
225-1844,412-644-2870,N/A,http://www.house.gov/coyne/
PA15,Toomey,Patrick,R,H,224 Cannon HOB,202-225-6411,(202)
226-0778,610-439-8861,rep.toomey.pa15@mail.house.gov,http://www.house.gov/toomey/
PA16,Pitts,Joseph R.,R,H,204 Cannon HOB,202-225-2411,(202)
225-2013,717-393-0667,pitts.pa16@mail.house.gov,http://www.house.gov/pitts/
PA17,Gekas,George W.,R,H,2109 Rayburn HOB,202-225-4315,(202)
225-8440,717-541-5507,askgeorge@mail.house.gov,http://www.house.gov/gekas/
PA18,Doyle,Michael F.,D,H,133 Cannon HOB,202-225-2135,(202)
225-3084,412-664-4049,rep.doyle@mail.house.gov,http://www.house.gov/doyle/
PA19,Platts,Todd R.,R,H,1032 Longworth HOB,202-225-5836,(202)
226-1000,717-338-1919,N/A,http://www.house.gov/platts/
PA20,Mascara,Frank,D,H,314 Cannon HOB,202-225-4665,(202)
225-3377,724-228-4326,http://www.house.gov/writerep/,http://www.house.gov/mascara/
PA21,English,Phil,R,H,1410 Longworth HOB,202-225-5406,(202)
225-3103,814-456-2038,http://www.house.gov/writerep/,http://www.house.gov/english/
PAJR,Santorum,Rick,R,S,120 Russell SOB,202-224-6324,(202)
228-0604,412-562-0533,http://santorum.senate.gov/emailrjs.html,http://santorum.senate.gov/
PASR,Specter,Arlen,R,S,711 Hart SOB,202-224-4254,(202)
228-1229,215-597-7200,http://www.senate.gov/~specter/webform.htm,http://specter.senate.gov/
PR00,Acevedo-Vila,Anibal,D,H,126 Cannon HOB,202-225-2615,(202)
225-2154,787-723-6333,anibal@mail.house.gov,http://www.house.gov/acevedo-vila/
RI01,Kennedy,Patrick J.,D,H,407 Cannon HOB,202-225-4911,(202)
225-3290,401-729-5600,patrick.kennedy@mail.house.gov,http://www.house.gov/patrickkennedy/
RI02,Langevin,James R.,D,H,109 Cannon HOB,202-225-2735,(202)
225-5976,401-732-9400,james.langevin@mail.house.gov,http://www.house.gov/langevin/
RIJR,Chafee,Lincoln D.,R,S,141-A Russell SOB,202-224-2921,(202)
228-2853,401-528-5294,senator_chafee@chafee.senate.gov,http://chafee.senate.gov/
RISR,Reed,John F.,D,S,320 Hart SOB,202-224-4642,(202)
224-4680,401-943-3100,jack@reed.senate.gov,http://reed.senate.gov/
SC01,"Brown, Jr.",Henry E.,R,H,1017 Longworth HOB,202-225-3176,(202)
225-3407,843-747-4175,writehenrybrown@mail.house.gov,http://www.house.gov/henrybrown/

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SC02,***Vacant***,***Vacant***,R,H,2405 Rayburn HOB,202-225-2452,(202)
225-2455,803-254-5120,N/A,N/A
SC03,Graham,Lindsey,R,H,1429 Longworth HOB,202-225-5301,(202)
225-3216,864-224-7401,http://www.house.gov/graham/Opinions/opinions3.htm,http://www.house.gov/graham/
SC04,DeMint,James,R,H,504 Cannon HOB,202-225-6030,(202)
226-1177,864-582-6472,jim.demint@mail.house.gov,http://www.demint.house.gov/
SC05,"Spratt, Jr.",John M.,D,H,1536 Longworth HOB,202-225-5501,(202)
225-0464,803-327-1114,http://www.house.gov/writerep/,http://www.house.gov/spratt/
SC06,Clyburn,James E.,D,H,319 Cannon HOB,202-225-3315,(202)
225-2313,803-799-1100,jclyburn@mail.house.gov,http://www.house.gov/clyburn/
SCJR,Hollings,Ernest,D,S,125 Russell SOB,202-224-6121,(202)
224-4293,803-765-5731,http://hollings.senate.gov/webform.html,http://hollings.senate.gov/
SCSR,Thurmond,Strom,R,S,217 Russell SOB,202-224-5972,(202)
224-1300,803-765-5494,senator@thurmond.senate.gov,http://thurmond.senate.gov/
SD00,Thune,John R.,R,H,1005 Longworth HOB,202-225-2801,(202)
225-5823,605-331-1010,jthune@mail.house.gov,http://johnthune.house.gov/
SDJR,Johnson,Tim P.,D,S,324 Hart SOB,202-224-5842,(202)
228-5765,605-332-8896,tim@johnson.senate.gov,http://johnson.senate.gov/
SDSR,Daschle,Thomas,D,S,509 Hart SOB,202-224-2321,(202)
224-2047,605-225-8823,tom_daschle@daschle.senate.gov,http://daschle.senate.gov/
TN01,Jenkins,William J.,R,H,1708 Longworth HOB,202-225-6356,(202)
225-5714,423-247-8161,http://www.house.gov/writerep/,http://www.house.gov/jenkins/
TN02,"Dincan, Jr.",John J.,R,H,2400 Rayburn HOB,202-225-5435,(202)
225-6440,865-523-3772,http://www.house.gov/writerep/,http://www.house.gov/duncan/
TN03,Wamp,Zach,R,H,423 Cannon HOB,202-225-3271,(202)
225-3494,423-894-7400,http://www.house.gov/writerep/,http://www.house.gov/wamp/
TN04,Hilleary,Van,R,H,114 Cannon HOB,202-225-6831,(202)
225-3272,931-393-4764,http://www.house.gov/writerep/,http://www.house.gov/hilleary/
TN05,Clement,Bob,D,H,2229 Rayburn HOB,202-225-4311,(202)
226-1035,615-736-5295,bob.clement@mail.house.gov,http://www.house.gov/clement/
TN06,Gordon,Bart,D,H,2368 Rayburn HOB,202-225-4231,(202)
225-6887,615-896-1986,http://www.house.gov/writerep/,http://www.house.gov/gordon/
TN07,Bryant,Ed,R,H,408 Cannon HOB,202-225-2811,(202)
225-2989,901-382-5811,http://www.house.gov/writerep/,http://www.house.gov/bryant/
TN08,Tanner,John S.,D,H,1226 Longworth HOB,202-225-4714,(202)
225-1765,901-873-5690,http://www.house.gov/tanner/email.htm,http://www.house.gov/tanner/
TN09,"Ford, Jr.",Harold E.,D,H,325 Cannon HOB,202-225-3265,(202)
225-5663,901-544-4131,rep.harold.ford.jr@mail.house.gov,http://www.house.gov/ford/
TNJR,Frist,Bill,R,S,416 Russell SOB,202-224-3344,(202)
228-1624,615-352-9411,senator_frist@frist.senate.gov,http://frist.senate.gov/
TNSR,Thompson,Fred,R,S,511 Dirksen SOB,202-224-4944,(202)
228-3679,615-736-5129,senator_thompson@thompson.senate.gov,http://thompson.senate.gov/
TX01,Sandlin,Max,D,H,324 Cannon HOB,202-225-3035,(202)
225-5866,903-938-8386,http://www.house.gov/writerep/,http://www.house.gov/sandlin/
TX02,Turner,Jim,D,H,208 Cannon HOB,202-225-2401,(202)
225-5955,936-637-1770,tx02wyr@mail.house.gov,http://www.house.gov/turner/
TX03,Johnson,Sam,R,H,1030 Longworth HOB,202-225-4201,(202)
225-1485,214-739-0182,http://wwwa.house.gov/samjohnson/IMA/get_address.htm,http://www.house.gov/samjohnson/
TX04,Hall,Ralph M.,D,H,2221 Rayburn HOB,202-225-6673,(202)
225-3332,972-771-9118,rmhall@mail.house.gov,http://www.house.gov/ralphhall/
TX05,Sessions,Pete,R,H,1318 Longworth HOB,202-225-2231,(202)
225-5878,214-349-9996,petes@mail.house.gov,http://www.house.gov/sessions/
TX06,Barton,Joe,R,H,2264 Rayburn HOB,202-225-2002,(202)
225-3052,817-543-1000,http://www.house.gov/barton/get_address.htm,http://www.house.gov/barton/
TX07,Culberson,John A.,R,H,1728 Longworth HOB,202-225-2571,(202)
225-4381,713-682-8828,john.culberson@mail.house.gov,http://www.culberson.house.gov/
TX08,Brady,Kevin,R,H,428 Cannon HOB,202-225-4901,(202)
225-5524,281-895-8892,rep.brady@mail.house.gov,http://www.house.gov/brady/
TX09,Lampson,Nick,D,H,417 Cannon HOB,202-225-6565,(202)
226-8751,409-838-0061,http://www.house.gov/lampson/email.htm,http://www.house.gov/lampson/
TX10,Doggett,Lloyd,D,H,328 Cannon HOB,202-225-4865,(202)
225-3073,512-916-5921,lloyd.doggett@mail.house.gov,http://www.house.gov/doggett/
TX11,Edwards,Chet,D,H,2459 Rayburn HOB,202-225-6105,(202)
225-0350,254-752-9600,N/A,http://www.house.gov/edwards/
TX12,Granger,Kay,R,H,435 Cannon HOB,202-225-5071,(202)
225-5683,817-338-0909,texas.granger@mail.house.gov,http://kaygranger.house.gov/
TX13,Thornberry,William M.,R,H,131 Cannon HOB,202-225-3706,(202)
225-3486,806-371-8844,http://www.house.gov/writerep/,http://www.house.gov/thornberry/
TX14,Paul,Ron,R,H,203 Cannon HOB,202-225-2831,(202)
225-5785,361-576-1231,rep.paul@mail.house.gov,http://www.house.gov/paul/
TX15,Hinojosa,Ruben,D,H,1535 Longworth HOB,202-225-2531,(202)
225-5688,956-682-5545,Rep.Hinojosa@mail.house.gov,http://www.house.gov/hinojosa/
TX16,Reyes,Silvester,D,H,1527 Longworth HOB,202-225-4831,(202)

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225-2016,915-534-4400,http://www.house.gov/writerep/,http://www.house.gov/reyes/
TX17,Stenholm,Charles W.,D,H,1211 Longworth HOB,202-225-6605,(202)
225-2234,915-773-3623,http://www.house.gov/writerep/,http://www.house.gov/stenholm/
TX18,Jackson-Lee,Sheila,D,H,403 Cannon HOB,202-225-3816,(202)
225-3317,713-655-0050,http://www.house.gov/writerep/,http://www.house.gov/jacksonlee/
TX19,Combest,Larry,R,H,1026 Longworth HOB,202-225-4005,(202)
225-9615,806-763-1611,http://www.house.gov/writerep/,http://www.house.gov/combest/
TX20,Gonzalez,Charlie A.,D,H,327 Cannon HOB,202-225-3236,(202)
225-1915,210-472-6195,http://www.house.gov/writerep/,http://www.house.gov/gonzalez/
TX21,Smith,Lamar S.,R,H,2231 Rayburn HOB,202-225-4236,(202)
225-8628,210-821-5024,http://www.house.gov/writerep/,http://www.house.gov/lamarsmith/
TX22,DeLay,Tom,R,H,2370 Rayburn HOB,202-225-5951,(202)
225-5241,281-240-3700,thewhip@mail.house.gov,http://tomdelay.house.gov/
TX23,Bonilla,Henry,R,H,2458 Rayburn HOB,202-225-4511,(202)
225-2237,210-697-9055,http://www.house.gov/writerep/,http://www.house.gov/bonilla/
TX24,Frost,Martin,D,H,2256 Rayburn HOB,202-225-3605,(202)
225-4951,214-948-3401,martin.frost@mail.house.gov,http://www.house.gov/frost/
TX25,Bentsen,Ken,D,H,405 Cannon HOB,202-225-7508,(202)
225-2947,713-667-3554,http://www.house.gov/writerep/,http://www.house.gov/bentsen/
TX26,Armey,Richard K.,R,H,301 Cannon HOB,202-225-7772,(202)
226-8100,972-556-2500,http://www.house.gov/writerep/,http://armey.house.gov/
TX27,Ortiz,Solomon P.,D,H,2304 Rayburn HOB,202-225-7742,(202)
226-1134,361-883-5868,N/A,http://www.house.gov/ortiz/
TX28,Rodriquez,Ciro D.,D,H,323 Cannon HOB,202-225-1640,(202)
225-1641,210-924-7383,http://www.house.gov/writerep/,http://www.house.gov/rodriguez/
TX29,Green,Gene,D,H,2335 Rayburn HOB,202-225-1688,(202)
225-9903,713-923-9961,http://www.house.gov/writerep/,http://www.house.gov/green/
TX30,Johnson,Eddie Bernice,D,H,1511 Longworth HOB,202-225-8885,(202)
226-1477,214-922-8885,rep.e.b.johnson@mail.house.gov,http://www.house.gov/ebjohnson/
TXJR,Hutchinson,Kay B.,R,S,284 Russell SOB,202-224-5922,(202)
224-0776,713-653-3456,senator@hutchison.senate.gov,http://hutchison.senate.gov/
TXSR,Gramm,Phil,R,S,370 Russell SOB,202-224-2934,(202)
228-2856,214-767-3000,Phil_Gramm@gramm.senate.gov,http://gramm.senate.gov/
UT01,Hansen,James V.,R,H,242 Cannon HOB,202-225-0453,(202)
225-5857,801-393-8362,http://www.house.gov/writerep/,http://www.house.gov/hansen/
UT02,Matheson,James B.,D,H,410 Cannon HOB,202-225-3011,(202)
225-5638,801-524-4394,N/A,http://www.house.gov/matheson/
UT03,Cannon,Chris,R,H,118 Cannon HOB,202-225-7751,(202)
225-5629,801-379-2500,cannon.ut03@mail.house.gov,http://www.house.gov/cannon/
UTJR,Bennett,Robert,R,S,431 Dirksen SOB,202-224-5444,(202)
228-1168,801-524-5933,senator@bennett.senate.gov,http://bennett.senate.gov/
UTSR,Hatch,Orrin,R,S,104 Hart SOB,202-224-5251,(202)
224-6331,801-524-4380,senator_hatch@hatch.senate.gov,http://hatch.senate.gov/
VA01,Davis,Jo Ann,R,H,1123 Longworth HOB,202-225-4261,(202)
225-4382,757-874-6687,joann.davis@mail.house.gov,http://www.house.gov/joanndavis/
VA02,Schrock,Edward L.,R,H,128 Cannon HOB,202-225-4215,(202)
225-4218,757-497-6859,ed.schrock@mail.house.gov,http://schrock.house.gov/
VA03,Scott,Robert C.,D,H,2464 Rayburn HOB,202-225-8351,(202)
225-8354,757-380-1000,http://www.house.gov/writerep/,http://www.house.gov/scott/
VA04,Forbes,J. Randy,R,H,2371 Rayburn HOB,202-225-6365,(202)
226-1170,N/A,N/A,http://www.house.gov/forbes/
VA05,"Goode, Jr.",Virgil H.,I,H,1520 Longworth HOB,202-225-4711,(202)
225-5681,804-295-6372,rep.goode@mail.house.gov,http://www.house.gov/goode/
VA06,Goodlatte,Bob,R,H,2240 Rayburn HOB,202-225-5431,(202)
225-9681,540-857-2672,talk2bob@mail.house.gov,http://www.house.gov/goodlatte/
VA07,Cantor,Eric I.,R,H,329 Cannon HOB,202-225-2815,(202)
225-0011,804-771-2809,eric.cantor@mail.house.gov,http://cantor.house.gov/
VA08,Moran,James P.,D,H,2239 Rayburn HOB,202-225-4376,(202)
225-0017,703-971-4700,http://www.house.gov/moran/letstalk.htm,http://www.house.gov/moran/
VA09,Boucher,Rick,D,H,2187 Rayburn HOB,202-225-3861,(202)
225-0442,540-628-1145,ninthnet@mail.house.gov,http://www.house.gov/boucher/
VA10,Wolf,Frank R.,R,H,241 Cannon HOB,202-225-5136,(202)
225-0437,703-709-5800,http://www.house.gov/writerep/,http://www.house.gov/wolf/
VA11,Davis,Thomas,R,H,306 Cannon HOB,202-225-1492,(202)
225-3071,703-916-9610,tom.davis@mail.house.gov,http://www.house.gov/tomdavis/
VAJR,Allen,George,R,S,204 Russell SOB,202-224-4024,(202)
224-5432,804-771-2221,http://allen.senate.gov/email.html,http://allen.senate.gov/
VASR,Warner,John,R,S,225 Russell SOB,202-224-2023,(202)
224-6295,804-771-2579,senator@warner.senate.gov,http://warner.senate.gov/
VI00,Christian-Christensen,Donna M.,D,H,1510 Longworth HOB,202-225-1790,(202)
225-5517,340-774-4408,http://www.house.gov/writerep/,http://www.house.gov/christian-christensen/
VT00,Sanders,Bernard,I,H,2135 Rayburn HOB,202-225-4115,(202)

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225-6790,802-862-0697,bernie@mail.house.gov,http://www.house.gov/bernie/
VTJR,Jeffords,Jim,I,S,728 Hart SOB,202-224-5141,Not
Public,802-658-6001,vermont@jeffords.senate.gov,http://jeffords.senate.gov/
VTSR,Leahy,Patrick,D,S,433 Russell SOB,202-224-4242,Not
Public,802-863-2525,senator_leahy@leahy.senate.gov,http://leahy.senate.gov/
WA01,Inslee,Jay,D,H,308 Cannon HOB,202-225-6311,(202)
226-1606,425-640-0233,jay.inslee@mail.house.gov,http://www.house.gov/inslee/
WA02,Larsen,Richard R.,D,H,1529 Longworth HOB,202-225-2605,(202)
225-4420,360-733-4500,rick.larsen@mail.house.gov,http://www.house.gov/larsen/
WA03,Baird,Brian,D,H,1721 Longworth HOB,202-225-3536,(202)
225-3478,360-695-6292,brian.baird@mail.house.gov,http://www.house.gov/baird/
WA04,Hastings,Doc,R,H,1323 Longworth HOB,202-225-5816,(202)
225-3251,509-543-9396,http://www.house.gov/writerep/,http://www.house.gov/hastings/
WA05,"Nethercutt, Jr.",George R.,R,H,223 Cannon HOB,202-225-2006,(202)
225-3392,509-353-2374,george.nethercutt-pub@mail.house.gov,http://www.house.gov/nethercutt/
WA06,Dicks,Norman D.,D,H,2467 Rayburn HOB,202-225-5916,(202)
226-1176,253-593-6536,http://www.house.gov/writerep/,http://www.house.gov/dicks/
WA07,McDermott,Jim,D,H,1035 Longworth HOB,202-225-3106,(202)
225-9212,206-553-7170,http://www.house.gov/writerep/,http://www.house.gov/mcdermott/
WA08,Dunn,Jennifer,R,H,1501 Longworth HOB,202-225-7761,(202)
225-8673,206-275-3438,dunnwa08@mail.house.gov,http://www.house.gov/dunn/
WA09,Smith,Adam,D,H,116 Cannon HOB,202-225-8901,(202)
225-5893,253-926-6683,adam.smith@mail.house.gov,http://www.house.gov/adamsmith/
WAJR,Cantwell,Maria,D,S,717 Hart SOB,202-224-3441,(202)
224-0514,206-220-6400,maria@cantwell.senate.gov,http://cantwell.senate.gov/
WASR,Murray,Patty,D,S,173 Russell SOB,202-224-2621,(202)
224-0238,206-553-5545,senator_murray@murray.senate.gov,http://murray.senate.gov/
WI01,Ryan,Paul,R,H,1217 Longworth HOB,202-225-3031,(202)
225-3393,608-752-4050,http://www.house.gov/ryan/emailzipcheck.html,http://www.house.gov/ryan/
WI02,Baldwin,Tammy,D,H,1022 Longworth HOB,202-225-2906,(202)
225-6942,608-258-9800,tammy.baldwin@mail.house.gov,http://tammybaldwin.house.gov/
WI03,Kind,Ron,D,H,1713 Longworth HOB,202-225-5506,(202)
225-5739,608-782-2558,ron.kind@mail.house.gov,http://www.house.gov/kind/
WI04,Kleczka,Gerald D.,D,H,2301 Rayburn HOB,202-225-4572,(202)
225-8135,414-297-1140,http://www.house.gov/writerep/,http://www.house.gov/kleczka/
WI05,Barrett,Thomas M.,D,H,1214 Longworth HOB,202-225-3571,(202)
225-2185,414-297-1331,telltom@mail.house.gov,http://www.house.gov/barrett/
WI06,Petri,Thomas E.,R,H,2462 Rayburn HOB,202-225-2476,(202)
225-2356,920-922-1180,http://www.house.gov/writerep/,http://www.house.gov/petri/
WI07,Obey,David R.,D,H,2314 Rayburn HOB,202-225-3365,(202)
225-3240,715-842-5606,http://www.house.gov/writerep/,http://www.house.gov/obey/
WI08,Green,Mark,R,H,1218 Longworth HOB,202-225-5665,(202)
225-5729,920-437-1954,mark.green@mail.house.gov,http://www.house.gov/markgreen/
WI09,"Sensenbrenner, Jr.",F. James,R,H,2332 Rayburn HOB,202-225-5101,(202)
225-3190,262-784-1111,sensen09@mail.house.gov,http://www.house.gov/sensenbrenner/
WIJR,Feingold,Russ,D,S,506 Hart SOB,202-224-5323,(202)
224-2725,608-828-1200,webpage@feingold.senate.gov,http://feingold.senate.gov/
WISR,Kohl,Herbert,D,S,330 Hart SOB,202-224-5653,(202)
224-9787,414-297-4451,senator_kohl@kohl.senate.gov,http://kohl.senate.gov/
WV01,Mollohan,Alan,D,H,2346 Rayburn HOB,202-225-4172,(202)
225-7564,304-623-4422,N/A,http://www.house.gov/mollohan/
WV02,Capito,Shelley,R,H,1431 Longworth HOB,202-225-2711,(202)
225-7856,304-925-5964,http://www.house.gov/writerep/,http://www.house.gov/capito/
WV03,Rahall II,Nick J.,D,H,2307 Rayburn HOB,202-225-3452,(202)
225-9061,304-252-5000,nrahall@mail.house.gov,http://www.house.gov/rahall/
WVJR,Rockefeller,Jay,D,S,531 Hart SOB,202-224-6472,(202)
224-7665,304-347-5372,senator@rockefeller.senate.gov,http://rockefeller.senate.gov/
WVSR,Byrd,Robert,D,S,311 Hart SOB,202-224-3954,(202)
228-0002,304-342-5855,senator_byrd@byrd.senate.gov,http://byrd.senate.gov/
WY00,Cubin,Barbara,R,H,1114 Longworth HOB,202-225-2311,(202)
225-3057,307-261-6595,Barbara.Cubin@mail.house.gov,http://www.house.gov/cubin/
WYJR,Enzi,Michael,R,S,290 Russell SOB,202-224-3424,(202)
228-0359,307-261-6572,senator@enzi.senate.gov,http://enzi.senate.gov/
WYSR,Thomas,Craig,R,S,109 Hart SOB,202-224-6441,(202)
224-1724,307-261-5172,craig@thomas.senate.gov,http://thomas.senate.gov/

,,,,,HOB = House Office Building,,,,,
,,,,,SOB = Senate Office Building,,,,,

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Internet Tips & Tricks

Internet Tips & Tricks
Tip/Trick Netscape Internet Explorer Opera

Open Browser in
new window so you
Right click link then
don't have to use the RIGHT click link then left Right click link then left
left click "open link in
back button and wait click "open in new window" click "open in new window"
new window"
for the web page to
load again

Save file directly to
disk so you don't RIGHT click link then RIGHT click link then left
RIGHT click link then left
have to wait for it to left click "save target click "save link document
click "save link as"
load up in your as" as"
browser

Next to "save in" (at
Next to "save in" (at top) Next to "save in" (at top)
Save files to the top) click the square
click the square box with click the square box with
Desktop. Therefore, box with the little
the little arrow and click the little arrow and click
they are EASY to arrow and click
"Desktop" (at top of the "Desktop" (at top of the
find. "Desktop" (at top of
list). list).
the list).

http://www.eddiekahn.com/Tips&Tricks.htm (1 of 2) [1/13/2004 8:13:01 PM]
Internet Tips & Tricks

Double click the my
Clean out internet
computer icon (on your
files (cache) to make
Click "Edit" menu, then desktop), double click
your computer run a Click "File" menu, then
click "preferences" then "C", double click
little smoother and click "preferences" then
double click "advanced", "windows" folder,
ensure you are click "History and cache"
then click "cache", then double click
seeing the newest then click "empty now"
click "clear disk cache" "temporary internet
versions of web
files" folder and delete
pages.
its contents.

Make the text in a Click the "View" Menu Click the "View" Menu ???
browser larger. then click "Increase Font" then point to "Text
Size" then click the size
you want.

[ HOME | DOCUMENTS | EDDIE'S SEMINARS | FAQ | RELATED LINKS | CONTACT EDDIE | SEARCH | WHAT'S
NEW | INTERNATIONAL TAX INFORMATION ]

http://www.eddiekahn.com/Tips&Tricks.htm (2 of 2) [1/13/2004 8:13:01 PM]
Open letter to IRS Commissioner Charles Rossotti & Attorney General John Ashcroft

Open letter to IRS Commissioner Charles
Rossotti & Attorney General John
Ashcroft
This is a open letter of invitation for IRS
Commissioner Charles Rossotti and Attorney
General John Ashcroft to attend the upcoming
Houston seminar (4-6-2002) and any further
seminars should they desire to verify these
statement that Eddie makes regarding taxes.

Most of the documents on this site are in Adobe Acrobat Reader format (PDF). If you do not have
the FREE version of Adobe Acrobat Reader installed on your computer, please Click the Adobe
icon below.

[ HOME | DOCUMENTS | EDDIE'S SEMINARS | FAQ | RELATED LINKS | CONTACT EDDIE | SEARCH |
WHAT'S NEW | INTERNATIONAL TAX INFORMATION ]

http://www.eddiekahn.com/open_letter_to_irs_commissioner_.htm [1/13/2004 8:13:01 PM]
OPEN LETTER TO CHARLES ROSSOTTI, COMMISSIONER OF INTERNAL REVENUE AND JOHN
ASHCROFT, UNITED STATES ATTORNEY GENERAL

March 29,2002

Dear Sirs:
Numerous people have called me in the past few weeks stating that IRS agents have contacted them and said
they were investigating American Rights Litigators and Eddie Kahn.

I do not understand why you are sending agents out getting third hand information when you could be coming
to me and getting first hand information. On June 22, 1998, I sent a letter to Mr. Rossotti, explaining to him
that I was a Tax Law researcher. I told him that I did Seminars, both Domestically and Internationally,
explaining to the participants the results of the research I had done on their Income Tax laws. I have done this
for a number of years for Australians, New Zealanders and Americans. A copy of the letter is enclosed.

In the letter I told Mr. Rossotti that I wanted to be sure that whatever information I was giving out in the
seminars was accurate. To assure this, I asked him to come to one of my Seminars or send a delegate. I wanted
that person to rebut anything that was not factual by use of documents that proved the IRS’ viewpoint was
correct. The primary purpose was not to get into a debate, but rather to clear up any misunderstanding regarding
Income Tax laws. I received a response to the letter from the IRS Jacksonville, Florida office. They said they
could not attend an upcoming Seminar. I wrote them back assuring them that the invitation was an open one
for future seminars as well. All the delegate needed to do was give me their name and they would be comped
into the Seminar.

Since that time, I have only heard from the IRS once regarding the invitation. That was about two years ago. A
man who identified himself as a Criminal Investigation Division agent called while I was out of the country and
said he would like to come to the upcoming New Jersey seminar. Interestingly enough, a woman who identified
herself as an Assistant U.S. Attorney also called and said she would like to attend the same seminar. They both
left phone numbers to call them back on my return to the States. I called and left messages, which were never
returned. I asked at the Seminar if anyone from the IRS or Justice Department was in attendance and received
no response so I assume they were not present.

This letter is again extending an open invitation to Commissioner Rossotti and Attorney General Ashcroft to
send a delegate to my upcoming seminar in Houston, Texas on April 6, 2002. If you are concerned, as you
seem to be, that I am disseminating false and/or misleading information, this is an opportunity to set the record
straight. I will be glad to publicly apologize if I am wrong, as my desire is to find and share the Truth.

Sincerely,

Eddie Kahn
32504 Wekiva Pine Blvd.
Sorrento, Florida 32776
Taking "Enforcement Actions" using Nonenforcement Pocket Commissions

Taking "Enforcement Actions" using
Nonenforcement Pocket Commissions
In this article you see IRS claims to take enforcement actions. My [John Turner, ex IRS agent] comments about this post
have to do with nonenforcement pocket commissions as related to this issue.

For this type of "enforcement actions" people should know it will involve revenue officers (collectors) and revenue
agents (auditors), and all of them have nonenforcement pocket commissions.

IRS considers the use of a summons to be a form of enforcement action. A Notice of Levy, a Levy, a Seizure and sale, a
Notice of Federal Tax Lien (NFTL), all are considered to be "enforcement actions". IRS allows its employees to make a
"dummy" tax return if you don't voluntarily file one. The courts up held (I love it when we get to use that phrase) that
dummy returns are not valid or legal returns. Yet they have devised a slick process, a program, not based on law but
appears to be based on law, to make a return, then get the tax assessed, then take "enforcement actions" to take your
property. They consider that process, too, "enforcement".

IRS will say these types of actions are administrative enforcement, not the "other" type of enforcement. The "other" type
is in regard to criminal investigations and Special Agents from CID. Those employees carry enforcement pocket
commissions and do such things as making arrests and using deadly force if necessary. Sometimes they seize property
that has allegedly been used in commission of, or aiding the commission of a crime. Their commissions are issued by
the enforcement wing of the Treasury Department.

The nonenforcement pocket commission is issued to the "enforcement agents", Revenue Officers and Revenue Agents
among others, who take "enforcement actions" for the purpose of collecting delinquent taxes. Yet, IRS says their
enforcement powers are administrative. We knew that!

They have given RO's and RA's nonenforcement commissions because they do not have authority to take any
enforcement actions, yet they continually tell the public, as evidenced by this article, that their agents take "enforcement
actions", and they continue to be allowed to get away with seizures of private property, which reinforces the public's
belief that they have the authority to take such "enforcement actions".

The time has come for people to tell Congress they will no longer tolerate the taking of their property by the IRS without
due process of law.

If they can pass an income tax law that is constitutional and required for those of us who work for a living that might be
different. We do have a constitutional income tax law. (Hint: it is constitutional because it is not required for most of
us. The day that they make it actually required for people working for a living is the day it will become

http://www.eddiekahn.com/taking_enforcement_actions.htm (1 of 3) [1/13/2004 8:13:01 PM]
Taking "Enforcement Actions" using Nonenforcement Pocket Commissions

unconstitutional) Problem is, we also have an agency "enforcing" that law using unconstitutional means. The courts
allow it. So does the public! When will the public say "enough is enough"? If they want to take property to force the
payment of delinquent income tax then they can go through the legal hoops like all other creditors in this country. That
is called due process of law.

The constitution tells us what the government must do in order to lawfully take our property. Then the IRC seems to
indicate that the IRS can bypass the constitution and due process and take your property. That is not possible. The IRC
cannot overrule the U.S. Constitution. But in practice, the IRC has been interpreted as if it is the higher, the superior law
in this respect.

The truth is, the IRC does not usurp our supreme law of the land. It is just enforced as if it is superior. That is why IRS
agents, "enforcing" civil statutes for payment of income tax, are issued nonenforcement commissions: the IRS really
does understand the lack of true authority they give to the agents. The agents have no idea. The agents need to learn.

Time to "Just Say No!" to agents missapplying the law to steal our property, a law that doesn't apply to most of us just
making a living. All of this misapplication has been allowed because of the premise that the State has a compelling
need not to have to experience delays in the collection of its revenue. What they have done in their justification and
misapplication is bypass due process. Well, I am all for the government being able to expeditiously collect all revenue
that it is legally entitled to. But I cannot support the bastardization of our Constitution by our government wanting to
illegally collect a revenue that is not even truly due from most of the people involved. How about this: how about the
American people waking up to the notion that we the people, as INDIVIDUALS, have a compelling need to KEEP our
hard-earned fruits of our labor and will not allow the government to STEAL it?

There are plenty of opportunities for our government to collect revenue it needs without using deception against its
people. The government knows how to collect revenue without stealing it from us. They also know how to do it in such
a way to protect its compelling need to avoid delay in obtaining the revenue. But that would mean giving up the control
they have on individual citizens via the federal income tax. It is time for Americans to tell Congress that WE will protect
our compelling needs. We will no longer be lied to and deceived about the truth of the income tax system. We will no
longer tolerate a delay of OUR revenue because of illegal withholding from our paychecks. We will no longer allow IRS
to steal our property through illegal seizures because our compelling needs as individuals is protected by the supreme law
of the land.

Nonenforcement pocket commissions are issued because they truly have no enforcement authority over most of us. They
have the appearance of enforcement power.

I believe it is patriotic for citizens and businesses to pay all lawful taxes. I also believe it is a terrible mistake to believe
that the idea of patriotism should be associated with the current system of income taxation. There is so much deception
used in administering the income tax, in tricking IRS employees about what their actual authority is, in fooling citizens to
voluntarily file returns, it is actually just the opposite. It is UNpatriotic to support the current income tax.

IRS to clamp down on tax shelters
Identity of two firms couldn't be confirmed
By Cassell Bryan-Low
THE WALL STREET JOURNAL

July 9 - As part of efforts to clamp down on abusive corporate tax shelters, the Internal Revenue
Service is expected to file enforcement actions against two accounting firms as early as Tuesday or
Wednesday, said several people familiar with the matter.
THE AGENCY HAS stepped up its focus on firms that provide advice to companies on how to
minimize their tax bill. The pressure on so-called tax-shelter promoters is considered an effective means
to identify how widespread the practice is.

http://www.eddiekahn.com/taking_enforcement_actions.htm (2 of 3) [1/13/2004 8:13:01 PM]
Taking "Enforcement Actions" using Nonenforcement Pocket Commissions

The enforcement action - the first of its kind against a promoter - would be to compel each firm to
hand over documents that disclose information about corporations and individuals invested in the tax
shelters, how those vehicles are structured as well as whether they are properly registered.
Under IRS regulations, accountants, investment banks, law firms and other advisers are required to
register tax shelters with the IRS and maintain lists of clients who use them.
The identity of the two firms couldn't be confirmed Monday night.
The enforcement actions would seek to enforce summonses that were issued but produced
disappointing results for the IRS; in general, such a summons is a directive to hand over documents but
the IRS needs to go to court to enforce it.
In taking enforcement action, the IRS would be deploying a powerful legal weapon against accounting
firms and could obtain names of hundreds, and even thousands, of businesses and individuals. One
tax-shelter vehicle can have as many as hundreds of individual and corporate investors, and typically
total tens of millions of dollars but can reach into the billions.
In a speech last month, IRS Chief Counsel B. John Williams said, "My goal here is simple: I want to
interdict the promotion of abusive tax avoidance transactions at the front end. ... To achieve this, we
need to obtain and use a web of information from investors and promoters and aggressively pursue
questionable transactions that we determine are improper."
As of the end of June, the IRS had issued 132 summonses this year to eight accounting and law firms as
well as investment banks. Before this year, the agency had issued only one summons in relation to
promotion of tax shelters; that was last year.
Last month, the IRS announced it had reached a settlement with PricewaterhouseCoopers LLP, the
largest accounting firm, to resolve issues related to the registration of tax shelters and the maintenance
of client lists. PricewaterhouseCoopers didn't admit to or deny wrongdoing but made what the IRS
called "a substantial payment" relating to advice given to clients dating back to 1995.
The moves come at a time when the IRS also has been demanding accountants' work papers when it
finds that the business has used an improper tax shelter.
The IRS won the right in a 1984 Supreme Court decision to obtain such work papers - which are
prepared jointly by companies and their accountants and are a road map to the soft spots - but the power
had been used sparingly. The IRS is hoping the new policy will prompt more disclosure of existing
shelters.
- John D. McKinnon contributed to this article.
You can find this article on the net at: http://www.msnbc.com/news/777906.asp?cp1=1

[ HOME | DOCUMENTS | EDDIE'S SEMINARS | FAQ | RELATED LINKS | CONTACT EDDIE | SEARCH |
WHAT'S NEW | INTERNATIONAL TAX INFORMATION ]

http://www.eddiekahn.com/taking_enforcement_actions.htm (3 of 3) [1/13/2004 8:13:01 PM]
Two City Rally!

Ex IRS Agents coming out of the closet!!
Below is the information regarding their
"Two City Rally!"

John Turner Joseph Banister Sherry Peel Jackson

Are You A Wage-Slave?
Do your Income Taxes Fund the Country?
Is the Federal Reserve a Federal Agency?

http://www.eddiekahn.com/2_city_rally.htm (1 of 5) [1/13/2004 8:13:02 PM]
Two City Rally!

Come and learn the truth!

Please Join
Joseph Banister, CPA, Ex - IRS CID Special
Agent
Sherry Peel Jackson, CPA, CFE, Ex - IRS
Revenue Agent
John Turner, EA, EX - IRS Revenue Officer
(We The People ( www.givemeliberty.org ) featured them in the February 16th 2001 USA Today
Ad, As well as at the Truth in Taxation Hearing in February 2002)

As We Meet, Greet, Update and Educate

TWO CITY RALLY!
Atlanta, Georgia
Saturday, September 28, 2002 9AM - 4PM
Holiday Inn Airport North

http://www.eddiekahn.com/2_city_rally.htm (2 of 5) [1/13/2004 8:13:02 PM]
Two City Rally!

1380 Virginia Avenue
Atlanta, Georgia 30334
(Call the hotel at 404-762-8411 for information and
directions)

Oklahoma City, Oklahoma
Saturday, October 12, 2002 9AM - 4PM
Holiday Inn Oklahoma City Airport
2101 South Meridian
Oklahoma City, Oklahoma 73108
(Call the hotel at 800-622-7666 for information and
directions)

Free Materials Available
Books & Videos For Sale

$50 Per Person
We made it affordable so that you can bring guests!

http://www.eddiekahn.com/2_city_rally.htm (3 of 5) [1/13/2004 8:13:02 PM]
Two City Rally!

Please don't come alone! We can't afford to "Preach only
to the choir". Bring CPA's, Attorneys, IRS Agents &
skeptical friends that need a little more proof!

Deadline for Pre-Registration is:
September 21st for the Atlanta Rally
October 5th, 2002 for the Oklahoma City Rally

There will be a $60 per person donation if registering "at
the door"

8:30 - 9:00 Registration
9:00 - 4:00 Speakers
Lunch on your own from 12pm - 1pm

Topics Will Include:
The true nature of the income tax
(C’mon, how could IRS get away with misapplying the law?)

Our experience as IRS Agents

http://www.eddiekahn.com/2_city_rally.htm (4 of 5) [1/13/2004 8:13:02 PM]
Two City Rally!

(Do agents know about the fraud all the while?)

How to properly articulate the tax issue to friends
(You mean you get glazed-over looks when telling friends IRS is doing it
wrong?)

Update on We The People Foundation For Constitutional
Education, Inc.
("Freedom Drive 2002", Begins November 9th, 2002 at San Francisco, CA)

Building a grass roots organization
(The government has ignored us, grass roots is the only way, one person at a
time)

How has the IRS responded to our questions?
(Are they overly confident or afraid?)

And Much More
Click here for the flyer so you can print it out the registration form

Most of the documents on this site are in Adobe Acrobat Reader format (PDF). If you do not have
the FREE version of Adobe Acrobat Reader installed on your computer, please Click the Adobe
icon below.

[ HOME | DOCUMENTS | EDDIE'S SEMINARS | FAQ | RELATED LINKS | CONTACT EDDIE | SEARCH |
WHAT'S NEW | INTERNATIONAL TAX INFORMATION ]

http://www.eddiekahn.com/2_city_rally.htm (5 of 5) [1/13/2004 8:13:02 PM]
Are You A Wage-Slave?
Do your Income Taxes Fund the Country?
Is the Federal Reserve a Federal Agency?
Come and learn the truth!
Please Join
Joseph Banister, CPA, Ex - IRS CID Special Agent
Sherry Peel Jackson, CPA, CFE, Ex - IRS Revenue Agent
John Turner, EA, EX - IRS Revenue Officer
(We The People ( www.givemeliberty.org ) featured them in the February 16th 2001 USA Today Ad, As
well as at the Truth in Taxation Hearing in February 2002)

As We Meet, Greet, Update and Educate
TWO CITY RALLY!
Atlanta, Georgia
Saturday, September 28, 2002 9AM - 4PM
Holiday Inn Airport North
1380 Virginia Avenue
Atlanta, Georgia 30334
(Call the hotel at 404-762-8411 for information and directions)
Oklahoma City, Oklahoma
Saturday, October 12, 2002 9AM - 4PM
Holiday Inn Oklahoma City Airport
2101 South Meridian
Oklahoma City, Oklahoma 73108
(Call the hotel at 800-622-7666 for information and directions)
Free Materials Available
Books & Videos For Sale
$50 Per Person
We made it affordable so that you can bring guests!

Please don't come alone! We can't afford to "Preach only to the choir”. Bring
CPA's, Attorneys, IRS Agents & skeptical friends that need a little more proof!
Deadline for Pre-Registration is:
September 21st for the Atlanta Rally
October 5 th, 2002 for the Oklahoma City Rally
There will be a $60 per person donation if registering “at the door”
8:30 - 9:00 Registration
9:00 - 4:00 Speakers
Lunch on your own from 12pm - 1pm
Topics Will Include:
The true nature of the income tax
(C’mon, how could IRS get away with misapplying the law?)
Our experience as IRS Agents
(Do agents know about the fraud all the while?)
How to properly articulate the tax issue to friends
(You mean you get glazed-over looks when telling friends IRS is doing it wrong?)
Update on We The People Foundation For Constitutional Education, Inc.
(“Freedom Drive 2002”, Begins November 9th, 2002 at San Francisco, CA)
Building a grass roots organization
(The government has ignored us, grass roots is the only way, one person at a time)
How has the IRS responded to our questions?
(Are they overly confident or afraid?)
And Much More
*Book rooms directly through the hotels at the discounted rate of $69 in Atlanta thru 9/13,
and $69 in OKC thru 9/26. Mention that you're with the “Ex-IRS Agents” Group.
_______________________________________________________________________________________________________________________________________

Name _______________________________________________City attending_________________________
Address _________________________________________________________________________________
Phone ___________________Fax_____________________E-mail__________________________________
Number attending ___________________________Amount enclosed________________________________
Full names of other attendees______________________________________________________________
_________________________________________________________________________________________

MAKE & SEND PAYMENTS TO: Sherry Jackson, P.O. Box 460, Redan, Georgia 30074.
770-981-7758

NO VIDEO TAPING, AUDIO TAPING OR FLASH PHOTOGRAPHY

MONEY ORDERS AND CERTIFIED CHECKS ONLY

NO CHILDREN PLEASE
112C Letter

112C Letter
112C Letter - The 112C Letter is a letter sent by the Internal Revenue
Service explaining IF YOU ARE NOT REQUIRED TO FILE A RETURN
for the type of tax and particular tax period then you will simply write
"Not Liable" across the form sign and date the form then return the
form.
Too utilize this type of request for refund for money already paid, a
person must believe that they are not liable for the particular tax and
are not required to file the particular form listed on the letter.
The IRS letter also states that if you ARE required to file a return you
must file a clam for refund with in three years. There is no time
limitation, that we could find, if you are filing a "Not Liable" request
for refund.

Most of the documents on this site are in Adobe Acrobat Reader format (PDF). If you do not have
the FREE version of Adobe Acrobat Reader installed on your computer, please Click the Adobe
icon below.

[ HOME | DOCUMENTS | EDDIE'S SEMINARS | FAQ | RELATED LINKS | CONTACT EDDIE | SEARCH |
WHAT'S NEW | INTERNATIONAL TAX INFORMATION ]

http://www.eddiekahn.com/SAMPLE/112c_letter.htm [1/13/2004 8:13:02 PM]
ATTACH TO IRS FORM 1040 "NOT LIABLE"
" NOT LIABLE "
" NOT LIABLE "
911 - Taxpayers Assistance Order

Taxpayer Assistance Order Form
This page consist of three different documents. These documents are in Acrobat Reader format.
Please be sure to have Acrobat Reader installed before reading these documents.
Form 911 - This is the 911 Taxpayer Assistance Order Form.

911 Instructions - This is the instructions for the 911 Form

Form 433a - This is the Collection Information Statement for Individuals that should be filed with
the 911 form.

Most of the documents on this site are in Adobe Acrobat Reader format (PDF). If you do not have
the FREE version of Adobe Acrobat Reader installed on your computer, please Click the Adobe
icon below.

[ HOME | DOCUMENTS | EDDIE'S SEMINARS | FAQ | RELATED LINKS | CONTACT EDDIE | SEARCH |
WHAT'S NEW | INTERNATIONAL TAX INFORMATION ]

http://www.eddiekahn.com/SAMPLE/911.htm [1/13/2004 8:13:03 PM]
OMB No. 1545-1504

Department of the Treasury - Internal Revenue Service If sending Form 911

Form 911 Application for Taxpayer Assistance Order (ATAO) with another form or
letter, put Form 911
(Rev. January 1997) (Taxpayer’s Application for Relief from Hardship) on top.
Note: If you have not tried to obtain relief from the IRS office that contacted you, use of this form may not be necessary. Use this form only after read-
ing the instructions for When To Use This Form. Filing this application may affect the statutory period of limitations. (See instructions for line 14.)

Section I. Taxpayer Information
1. Name(s) as shown on tax return 2. Your Social Security Number 4. Tax form

3. Social Security of Spouse Shown in 1. 5. Tax period ended

6.Current mailing address (number & street). For P.O. Box, see instuctions Apt. No. 8. Employer identification number, if applicable.

7. City, town or post office, state and ZIP Code 9. Person to contact

If the above address is different from that shown on lastest filed tax return and you 10. Daytime telephone number 11. Best time to call
want us to update our records with this new address, check here....... ( )

12. Description of significant hardship (If more space is needed, attach additional sheets.)

A
T
13. Description of relief requested (If more space is needed, attach additional sheets.)
A
14. Signature of taxpayer or Corporate Officer. 15. Date 16. Signature of spouse shown in block 1
O
17. Date
(See instructions.)

Section II. Representative Information (If applicable)
18. Name of authorized representative (Must be same as on Form 2848 or 8821) 22. Firm name

19. Centralized Authorization File (CAF) number 23. Mailing address

20. Daytime telephone number 21. Best time to call

24. Representative Signature 25. Date

Section III. (For Internal Revenue Service only)
26. Name of initiating employee 27. 28. Telephone 29. Function 30. Office 31. Date
IRS Identified
Taxpayer request ( )

ATAO Code How received Date of Detemination PRO signature

Cat. No. 16965S
Form 911 (Rev. 1-97)
Instructions
When To Use This Form: Use this form to apply for relief from a significant hardship which may have already occurred or is about to
occur if the IRS takes or fails to take certain actions. A significant hardship normally means not being able to provide the necessities of
life for you or your family. Examples of such necessities include, but are not limited to: food, shelter, clothing, or medical care. You may
use this form at any time. Instead of using this form, however, the IRS prefers that requests for relief first be made with the IRS
office that most recently contacted you. In most cases, the relief needed can be secured directly from the appropriate IRS employee.
For example, Collection employees handle requests for payment arrangements on late taxes or releases of levy on wages, salaries, or
bank accounts; Customer Service employees handle requests for immediate refunds of overpaid taxes; Examination employees handle
requests for review of additional tax assessments when the taxpayer has had no opportunity to present proof of claimed deductions.

If an IRS office will not grant the relief requested, or will not grant the relief in time to avoid the significant hardship, you may submit this
form. No enforcement action will be taken while we are reviewing your application.
Note: Do not use this application to change the amount of any tax you owe. If you disagree with the amount of tax assessed, see
Publication 1, Your Rights as a Taxpayer.

Where To Submit This Form: Submit this application to the Internal Revenue Service, Problem Resolution Office, in the district where you live. For
the address of the Problem Resolution Office in your district or for more information, call the local Taxpayer Assistance number in your local tele-
phone directory or 1-800-829-1040.

Overseas Taxpayers: Taxpayers residing overseas should submit this application to the Internal Revenue Service., Problem Resolution Office,
Assistant Commissioner (International), P.O. Box 44817, L’Enfant Plaza Station, Washington, D.C. 20026-4817.

Caution: Incomplete applications or applications submitted to the incorrect office may result in delays. If you do not hear from us within one week of
submitting Form 911, please contact the Problem Resolution Office where you sent your application.

Section I. Taxpayer Information

1. Name(s) as shown on tax return. Enter your name as it appeared on the tax return for each period you are asking for help even if your name has
changed since the return was submitted. If you filed a joint return, enter both names.
4. Tax form. Enter the tax form number of the form for which you are requesting assistance. For example, if you are requesting assistance for a
problem involving an individual income tax return, enter “1040.” If your problem involves more than one tax form, include the information in block 12.
5. Tax period ended. If you are requesting assistance on an annually filed return, enter the calendar year or the ending date of the fiscal year for
that return. If the problem concerns a return filed quarterly, enter the ending date of the quarter involved. File only one Form 911 even if multiple tax
periods are involved. If the problem involves more than one tax period, include the information in block 12.
6. Current mailing address (number and street). If your post office does not deliver mail to your street address and you have a P.O. box, show your box
number instead of your street address.
8. Employer Identification Number. Enter the employer identification number (EIN) of the business, corporation, trust, etc., for the name you
showed in block 1.
9. Person to contact. Enter the name of the person to contact about the problem. In the case of businesses, corporations, trusts, estates, etc., enter
the name of a responsible official.
10. Daytime telephone number. Enter the daytime telephone number, including area code, of the person to contact.
12. Description of significant hardship. Describe the action(s) being taken (or not being taken) by the Internal Revenue Service that are causing
you significant hardship. If you know it, include the name of the person, office, telephone number, and/or address of the last contact you had with IRS
regarding this problem.
13. Description of relief requested. Be specific. If your remaining income after paying expenses is too little to meet an IRS payment, give the
details. Describe the action you want the IRS to take.
14. and 16. Signature(s) If you filed a joint return it is not necessary for both you and your spouse to sign this application for your account to be
reviewed. If you sign the application the IRS may suspend applicable statutory periods of limitations for the assessment of additional taxes and for the
collection of taxes. If the taxpayer is your dependent child who cannot sign this application because of age, or someone incapable of signing the
application because of some other reason, you may sign the taxpayer’s name in the space provided followed by the words “By (your signature), par-
ent (or guardian),” If the application is being made for other than the individual taxpayer, a person having authority to sign the return should sign this
form. Enter the date Form 911 is signed.

Section II. Representative Information
Taxpayers: If you wish to have a representative act in your behalf, you must give your representative power of attorney or tax information authorization for
the tax form(s) and period(s) involved. (See Form 2848, Power of Attorney and Declaration of Representative and Instructions, or Form 8821, Tax
Information Authorization, for more information.)
Representatives: If you are an authorized representative submitting this request on behalf of the taxpayer identified in Section I, complete blocks 18
through 25, attach a copy of Form 2848, Form 8821, or the power of attorney. Enter your Centralized Authorization File (CAF) number in block 19. The
CAF number is the unique number that Internal Revenue Service assigns to a representative after a valid Form 2848 or Form 8821 is filed with an
IRS office.

Paperwork Reduction Act Notice: We ask for the information on this form to carry out the Internal Revenue laws of the United States. Your response is
voluntary. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any
Internal Revenue law. Generally, tax returns and return information are confidential, as required by Code section 6103. The time needed to complete this form will
vary depending on individual circumstances. The estimated average time is 30 minutes. If you have comments concerning the accuracy of this time estimate or
suggestions for making this form simpler, we would be happy to hear from you. You can write to the Internal Revenue Service, Attention: Tax Forms Committee, Western Area
Distribution Center, Rancho Cordova,CA 95743-0001. Do not send this form to this address. Instead, see Where To Submit This Form above.

Cat No. 16965S
Form 911(Rev. 1-97)
Instructions
When To Use This Form: Use this form to apply for relief from a significant hardship which may have already occurred or is about to
occur if the IRS takes or fails to take certain actions. A significant hardship normally means not being able to provide the necessities of
life for you or your family. Examples of such necessities include, but are not limited to: food, shelter, clothing, or medical care. You may
use this form at any time. Instead of using this form, however, the IRS prefers that requests for relief first be made with the IRS
office that most recently contacted you. In most cases, the relief needed can be secured directly from the appropriate IRS employee.
For example, Collection employees handle requests for payment arrangements on late taxes or releases of levy on wages, salaries, or
bank accounts; Customer Service employees handle requests for immediate refunds of overpaid taxes; Examination employees handle
requests for review of additional tax assessments when the taxpayer has had no opportunity to present proof of claimed deductions.

If an IRS office will not grant the relief requested, or will not grant the relief in time to avoid the significant hardship, you may submit this
form. No enforcement action will be taken while we are reviewing your application.
Note: Do not use this application to change the amount of any tax you owe. If you disagree with the amount of tax assessed, see
Publication 1, Your Rights as a Taxpayer.

Where To Submit This Form: Submit this application to the Internal Revenue Service, Problem Resolution Office, in the district where you live. For
the address of the Problem Resolution Office in your district or for more information, call the local Taxpayer Assistance number in your local tele-
phone directory or 1-800-829-1040.

Overseas Taxpayers: Taxpayers residing overseas should submit this application to the Internal Revenue Service., Problem Resolution Office,
Assistant Commissioner (International), P.O. Box 44817, L’Enfant Plaza Station, Washington, D.C. 20026-4817.

Caution: Incomplete applications or applications submitted to the incorrect office may result in delays. If you do not hear from us within one week of
submitting Form 911, please contact the Problem Resolution Office where you sent your application.

Section I. Taxpayer Information

1. Name(s) as shown on tax return. Enter your name as it appeared on the tax return for each period you are asking for help even if your name has
changed since the return was submitted. If you filed a joint return, enter both names.
4. Tax form. Enter the tax form number of the form for which you are requesting assistance. For example, if you are requesting assistance for a
problem involving an individual income tax return, enter “1040.” If your problem involves more than one tax form, include the information in block 12.
5. Tax period ended. If you are requesting assistance on an annually filed return, enter the calendar year or the ending date of the fiscal year for
that return. If the problem concerns a return filed quarterly, enter the ending date of the quarter involved. File only one Form 911 even if multiple tax
periods are involved. If the problem involves more than one tax period, include the information in block 12.
6. Current mailing address (number and street). If your post office does not deliver mail to your street address and you have a P.O. box, show your box
number instead of your street address.
8. Employer Identification Number. Enter the employer identification number (EIN) of the business, corporation, trust, etc., for the name you
showed in block 1.
9. Person to contact. Enter the name of the person to contact about the problem. In the case of businesses, corporations, trusts, estates, etc., enter
the name of a responsible official.
10. Daytime telephone number. Enter the daytime telephone number, including area code, of the person to contact.
12. Description of significant hardship. Describe the action(s) being taken (or not being taken) by the Internal Revenue Service that are causing
you significant hardship. If you know it, include the name of the person, office, telephone number, and/or address of the last contact you had with IRS
regarding this problem.
13. Description of relief requested. Be specific. If your remaining income after paying expenses is too little to meet an IRS payment, give the
details. Describe the action you want the IRS to take.
14. and 16. Signature(s) If you filed a joint return it is not necessary for both you and your spouse to sign this application for your account to be
reviewed. If you sign the application the IRS may suspend applicable statutory periods of limitations for the assessment of additional taxes and for the
collection of taxes. If the taxpayer is your dependent child who cannot sign this application because of age, or someone incapable of signing the
application because of some other reason, you may sign the taxpayer’s name in the space provided followed by the words “By (your signature), par-
ent (or guardian),” If the application is being made for other than the individual taxpayer, a person having authority to sign the return should sign this
form. Enter the date Form 911 is signed.

Section II. Representative Information
Taxpayers: If you wish to have a representative act in your behalf, you must give your representative power of attorney or tax information authorization for
the tax form(s) and period(s) involved. (See Form 2848, Power of Attorney and Declaration of Representative and Instructions, or Form 8821, Tax
Information Authorization, for more information.)
Representatives: If you are an authorized representative submitting this request on behalf of the taxpayer identified in Section I, complete blocks 18
through 25, attach a copy of Form 2848, Form 8821, or the power of attorney. Enter your Centralized Authorization File (CAF) number in block 19. The
CAF number is the unique number that Internal Revenue Service assigns to a representative after a valid Form 2848 or Form 8821 is filed with an
IRS office.

Paperwork Reduction Act Notice: We ask for the information on this form to carry out the Internal Revenue laws of the United States. Your response is
voluntary. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any
Internal Revenue law. Generally, tax returns and return information are confidential, as required by Code section 6103. The time needed to complete this form will
vary depending on individual circumstances. The estimated average time is 30 minutes. If you have comments concerning the accuracy of this time estimate or
suggestions for making this form simpler, we would be happy to hear from you. You can write to the Internal Revenue Service, Attention: Tax Forms Committee, Western Area
Distribution Center, Rancho Cordova,CA 95743-0001. Do not send this form to this address. Instead, see Where To Submit This Form above.

Cat No. 16965S
Form 911(Rev. 1-97)
Form 433-A
(Rev. September 1995) Collection Information Statement for Individuals
Department of the Treasury
Internal Revenue Service

Note: Complete all blocks, except shaded areas. Write “N/A” (not applicable) in those blocks that do not apply.
Instructions for certain line items are in Publication 1854.
1 Taxpayer(s) name(s) and address 2 Home phone number 3 Marital status

( )
4a Taxpayer’s social security number 4b Spouse’s social security number

County

Section I Employment Information
5 Taxpayer’s employer or business a How long employed b Business phone number c Occupation
(name and address)

( )

d Number of exemptions e Pay period: Weekly Bi-weekly f (Check appropriate box)
claimed on Form W-4
Monthly Wage earner
Sole proprietor
Payday: (Mon–Sun) Partner
6 Spouse’s employer or business a How long employed b Business phone number c Occupation
(name and address)

( )

d Number of exemptions e Pay period: Weekly Bi-weekly f (Check appropriate box)
claimed on Form W-4
Monthly Wage earner
Sole proprietor
Payday: (Mon–Sun) Partner

Section II Personal Information
7 Name, address and telephone number of 8 Other names or aliases 9 Previous address(es)
next of kin or other reference

10 Age and relationship of dependents living in your household (exclude yourself and spouse)

11 Date a Taxpayer b Spouse 12 Latest filed income a Number of exemptions b Adjusted Gross Income
of
Birth
© tax return (tax year) claimed

Section III General Financial Information

13 Bank accounts (include savings and loans, credit unions, IRA and retirement plans, certificates of deposit, etc.) Enter bank loans in item 28.

Name of Institution Address Type of Account Account No. Balance

Total (Enter in item 21) ©

Cat. No. 20312N Form 433-A (Rev. 9-95)
Form 433-A (Rev. 9-95) Page 2
Section III (continued) General Financial Information

14 Charge cards and lines of credit from banks, credit unions, and savings and loans. List all other charge accounts in item 28.

Type of Account Name and Address of Monthly Credit Amount Credit
or Card Financial Institution Payment Limit Owed Available

Totals (Enter in item 27) ©
15 Safe deposit boxes rented or accessed (List all locations, box numbers, and contents)

16 Real Property (Brief description and type of ownership) Physical Address

a

County
b

County
c

County

17 Life Insurance (Name of Company) Policy Number Type Face Amount Available Loan Value

Whole
Term
Whole
Term
Whole
Term

Total (Enter in item 23) ©
18 Securities (stocks, bonds, mutual funds, money market funds, government securities, etc.):

Quantity or Current Where Owner
Kind
Denomination Value Located of Record

19 Other information relating to your financial condition. If you check the “Yes” box, please give dates and explain on page 4, Additional
Information or Comments:
a Court proceedings Yes No b Bankruptcies Yes No
d Recent sale or other transfer of assets
c Repossessions Yes No for less than full value Yes No
f Participant or beneficiary
e Anticipated increase in income Yes No to trust, estate, profit sharing, etc. Yes No
Form 433-A (Rev. 9-95) Page 3
Section IV Assets and Liabilities

Current Current Equity Amount of Date of
Name and Address of Date
Description Market Amount in Monthly Final
Lien/Note Holder/Lender Pledged
Value Owed Asset Payment Payment

20 Cash

21 Bank accounts (from item 13)

22 Securities (from item 18)

23 Cash or loan value of insurance

24 Vehicles (model, year, license, tag #)

a

b

c
25 Real a
property
(from b
Section III,
item 16) c

26 Other assets

a

b

c

d

e

27 Bank revolving credit (from item 14)
28 Other a
liabilities
(including b
bank
loans, c
judgments,
notes, and d
charge
accounts e
not
entered f
in
item 13) g

29 Federal taxes owed (prior years)
$ $
30 Totals
Internal Revenue Service Use Only Below This Line
Financial Verification/Analysis
Date Information or Date Property Estimated Forced
Item
Encumbrance Verified Inspected Sale Equity
Personal residence
Other real property
Vehicles
Other personal property
State employment (husband and wife)
Income tax return
Wage statements (husband and wife)
Sources of income/credit (D&B report)
Expenses
Other assets/liabilities
Form 433-A (Rev. 9-95) Page 4
Section V Monthly Income and Expense Analysis

Total Income Necessary Living Expenses
Source Gross Claimed (IRS use only) Allowed
1
31 Wages/salaries (taxpayer) $ 42 National Standard Expenses $ $
2
32 Wages/salaries (spouse) 43 Housing and utilities
3
33 Interest, dividends 44 Transportation
34 Net business income
from Form 433-B) 45 Health care

35 Rental income 46 Taxes (income and FICA)

36 Pension (taxpayer) 47 Court ordered payments

37 Pension (spouse) 48 Child/dependent care

38 Child support 49 Life insurance
50 Secured or legally-perfected
39 Alimony debts (specify)

40 Other 51 Other expenses (specify)

41 Total income $ 52 Total expenses $ $

53 (IRS use only) Net difference $
(income less necessary living
expenses)
Certification Under penalties of perjury, I declare that to the best of my knowledge and belief this statement of assets, liabilities,
and other information is true, correct, and complete.
54 Your signature 55 Spouse’s signature (if joint return was filed) 56 Date

Notes
1 Clothing and clothing services, food, housekeeping supplies, personal care products and services, and miscellaneous.
2 Rent or mortgage payment for the taxpayer’s principal residence. Add the average monthly payment for the following expenses if they are
not included in the rent or mortgage payment: property taxes, homeowner’s or renter’s insurance, parking, necessary maintenance and
repair, homeowner dues, condominium fees and utilities. Utilities include gas, electricity, water, fuel oil, coal, bottled gas, trash and garbage
collection, wood and other fuels, septic cleaning, and telephone.
3 Lease or purchase payments, insurance, registration fees, normal maintenance, fuel, public transportation, parking, and tolls.

Additional information or comments:

Internal Revenue Service Use Only Below This Line

Explain any difference between Item 53 and the installment agreement payment amount:

Name of originator and IDRS assignment number: Date
Congressional Letter

Letter to Congressmen Regarding September 11th
Terrorist Acts
The President of the United States has "Declared War" on an unnamed country. Congress had
already voted to give him $40 billion to fight this "War". This act is totally against the
Constitution in article 1 section 8 and other sections.
This is a perfect opportunity to show our "Public Servant's" who they are serving and that we do
not want to go to war against some country to be named later. The terrorist act committed in New
York on September 11, 2001 was just that, a terrorist act and not an act of war. Therefore, a
declaration of war is totally unjustified.
Click HERE for a copy of the letter Eddie sent to his Senators and Congressmen regarding this
matter. It is time for us to tell our public servants what we expect of them and demand that they
do it. If we do not do this we deserve what we get. If you would like to send the same letter to your
Senators and Congressmen download it here (MS Word Version / Adobe Version).

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Constituent Name
Address
Address
Phone: ( ) _________
Fax: ( ) ___________

Date:

Senator (or Congressman/woman) ____[name]_________
Address
Washington, D.C. 20510

RE: Terrorist attack on the World Trade Center

Dear Senator/Congressman/woman __[name]___________,

I was watching a news program today. President Bush came on and said that the act of ramming the
airplanes into the World Trade Center was not a “terrorist act” but rather an “act of war” of some country as
yet to be identified.

Because of this distinction, he stated that he would be asking for “emergency funding”. Essentially, what he
is asking for is a blank check to fight some unnamed enemy. For Congress to authorize such funding would
be stupid at best and treasonous if any thought were put into it whatsoever.

If you look in the Constitution of the United States of America, Article I Section 8, it states that only
Congress can declare war. If the Constitution is not in full force and effect, please let me know the exact date
this treasonous act occurred. If it is in full force and effect, then do the job that was assigned to you by We
the People. If war should be declared, then you do it. Of course, we will want a full accounting of all the
facts first, as you are not the one who has to go on the front lines and get shot at, but rather the sons and
daughters of good Americans.

It looks to me like everyone up in D.C. is in various states of panic. If that is your state of mind, I would ask
that you resign your position. We do not need people in positions of power who cannot control their
emotions and are not calm in the face of adversity.

This letter is being put on the Internet, faxed, mailed and e-mailed to many Americans. We will all be
watching to see what you do in this situation. If you are a “Public Servant” (as you claim to be at election
time), you will do the will of the Public. If you do not, We will look to recall you for Malfeasance in Office.

Sincerely,

[Constituent signature]
_________________________________
Constituent Name
Sample Documents

Sample/Example Documents
Commercial Affidavit - This has be used in lieu of a 1040 tax return.

This letter gives the IRS authority to file a 1040 Form on your behalf. The purpose of this letter is
to force the IRS to fill out and sign the 1040 Form on your behalf, under penalty of perjury as
required by their own regulations and the Internal Revenue Code. We have been told by a former
IRS Agent that no one in the IRS will fill this out for two reasons: 1) They have no delegated
authority to do so or 2) The agent would be personally liable for the contents on the form, just as
you would be, since he is stating under penalty of perjury that it is true, correct and complete. As
far as we know, no one in the IRS has first hand knowledge of anyone's personal IRS account
being true correct and complete. In our opinion, by doing this you are eliminating willful failure to
file a tax return and tax evasion.
Letter to Congressmen Regarding September 11th Terrorist Acts - The President of the United
States has "Declared War" on an unnamed country. Congress had already voted to give him $40
billion to fight this "War". This act is totally against the Constitution in article 1 section 8 and
other sections.
Privacy Act Request - Use this document to request copies of records that an agency may have on
you in their files. Page 2 of this sample is now a fill-in form. (Adobe Acrobat format)
Freedom of Information Act Request - Use this document to request copies of documents that
would pertain to the public at large. (Adobe Acrobat format)
Public Servant Questionnaire - Document that can be used to determine whether the questions a
public servant is asking you are voluntary or mandatory and what they plan to do with it if you
give it to them, who gets to see it, etc. (Adobe Acrobat format)
W-4 Letter - Letter to attach to W-4 for employment purposes. (Adobe Acrobat format)

W-9 Letter - Letter on use of SSN for other purposes than those regulated. (Adobe Acrobat
format)

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Sample Documents

911 and 433A - Taxpayers Assistance Order - Documents that you can use if the IRS is making you
destitute by garnishment or levy. (Adobe Acrobat format)
IRS Agent Combs Letter - Questions to ask IRS agents to determine if they are acting in their
bounds of authority. (Adobe Acrobat format)
The Determination Letter - This sample letter asks for the IRS to determine if your status is a
Individual Income Tax payer.
112C Letter - If you are not required to file a return for the type of tax and particular tax period
then you will simply write "Not Liable" across the form

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the FREE version of Adobe Acrobat Reader installed on your computer, please Click the Adobe
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COMMERCIAL AFFIDAVIT
State of Florida )
County of Lake )

To Respondent:
District Director and Technical Support Manager
Internal Revenue Service Delivery Confirmation Number: This has been blacked out
400 West Bay Street
Jacksonville, Florida 32202
SS# This has been blacked out

(
This Affidavit supersedes any and all previous documents filed with the Internal Revenue Service for calendar
year 2001. The Undersigned Affiant, Eddie Ray Kahn – Secured Party, hereinafter “Affiant” does solemnly swear, declare
and state as follows:

1. Affiant is competent to state to the matters set forth herein.

/
2. Affiant has personal knowledge of the facts stated herein.

3. All the facts stated herein are true, correct, and complete, admissible as evidence, and if called upon as a witness,
Affiant will testify to their veracity.

3
Plain Statement of Facts
4. Eddie Ray Kahn has received no income in 2001 required to be reported under CFR 1.1-1, in lieu of the forms
approved by the Office of Management and Budget as in the statement requested in the IRS instruction manual.

5. Since no monies were received as income any monies withheld for the year 2001 are to be released to the Secured
Party.

0
6. Therefore, Affiant hereby submits this Commercial Affidavit as the required statement to be filed in lieu of the
forms approved by the Office of Management and Budget and 26 CFR.

Verification
7. The Undersigned Affiant, Eddie Ray Kahn, certifies on Affiant’s commercial liability that Affiant has read this
Affidavit and issues the same with intent and understanding of purpose and does solemnly swear, declare and state
that the statements, allegations, demands and contents contained herein are true, correct, and complete, not

$
misleading, the truth, the whole truth and nothing but the truth.

NOTICE TO THE PRINCIPAL IS NOTICE TO THE AGENTS - NOTICE TO THE AGENT IS NOTICE
TO THE PRINCIPAL

6
You have ten (10) days in which you can respond and rebut this Commercial Affidavit, from receipt, UCC 1-204,
unless you request in writing and extension of time. A lack of response or rebuttal means you assent to this
Commercial Affidavit and that a fault exists, UCC 1-201(16), creating fraud through material misrepresentation
that vitiates all forms, contracts, testimony, agreements, etc. expressed or implied, from the beginning, UCC 1-
103.

Date: Signed
______________________________
Eddie Ray Kahn, Secured Party
c/o This has been blacked out
This has been blacked out
On this day, April 24, 2002, before me, a Notary Public, personally appeared Eddie Ray Kahn, personally
known to me as the living soul whose name is subscribed to this instrument and acknowledge that he
executed the same.

____________________________ Appointment Expires __________________
Notary

Seal/Stamp
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TO: Internal Revenue Service
District Director
[LOCAL DISTRICT ADDRESS]
FROM: [Your Name]
[Your Address]
[Your City, State and Zip]
SS#
Date:
Certified Return Receipt #
Dear District Director:
This is a request under the Privacy Act, 5 USC 552a and appropriate regulations.
This is my firm promise to pay fees and costs for location, duplication, and reviewing the
documents for information requested below. I am making this request in the
classification of “other requester.” If costs are expected to exceed $00.00, please send
estimate of costs.
If some of this request is exempt from release, please send those portions reasonably
segregable and provide me with indexing, itemization, and detailed justification
concerning the information, which you are not releasing.
I understand the penalties for requesting or obtaining access to documents or records
under false pretenses. I am the person making this request and my signature appears
below.
This request pertains to the years _________ through ______________.
Please send to the requester copies of _____________________________
_____________________________________________________________

_____________________________
[TYPE YOUR NAME HERE]

_____________________________
[NOTARY]

HAVE YOUR SIGNATURE NOTARIZED
Privacy Act Request
To: Internal Revenue Service
District Director

From:

Your SS#:

Date:

Certified Return Receipt #:

Dear District Director:

1. This is a request under the Privacy Act, 5 USC 552a and appropriate regulations.

2. This is my firm promise to pay fees and costs for location, duplication, and
reviewing the documents for information requested below. I am making this
request in the classification of “other requester.” If costs are expected to exceed
$0.00, please send an estimate of costs.

3. If some of this request is exempt from release, please send those portions
reasonably segregable and provide me with indexing, itemization, and detailed
justification concerning the information, which you are not releasing.

4. I understand the penalties for requesting or obtaining access to documents or
records under false pretenses. I am the person making this request and my
signature appears below.

5. This request pertains to the years ___________through __________.

6. Please send to the requester copies

_________________________________________________________

___________________________________ Seal:
TO: National Office IRS
Director, Office of Disclosure
1111 Constitution Ave. NW
Washington, D.C. 20224-0002

FROM: [Your Name]
[Your Address]
[Your City, State, Zip]
SS#
Date:
Certified Return Receipt #
Dear Director:
1. This is a request under the Freedom of Information Act, 5 USC 552 and
appropriate regulations.
2. This is my firm promise to pay fees and costs for location, duplication, and
reviewing the documents for information requested below. I am making this
request in the classification of “other requester.” If costs are expected to exceed
$00.00, please send estimate of costs.
3. If some of this request is exempt from release, please send those portions
reasonably segregable and provide me with indexing, itemization, and detailed
justification concerning the information, which you are not releasing.
4. I understand the penalties for requesting or obtaining access to documents or
records under false pretenses. I am the person making this request and my
signature appears below.
5. This request pertains to the years _________ through ______________.
6. Please send to the requester copies of _____________________________
_____________________________________________________________

_____________________________
[TYPE YOUR NAME HERE]
PUBLIC SERVANT’S QUESTIONNAIRE
The following questions are based upon the UNITED STATES OF AMERICA Constitution and are necessary in order that this
individual may make a reasonable determination concerning divulgence of information to this agency.

1. Name of public servant __________________________ 16. Is this investigation “general?____Or is it special’?
2. Residence address_______________________________ ‘____________________________________
City, State, Zip________________________________
3. Name of department of government, bureau, or
agency by which public servant is employed Note: by ‘general’is meant any kind of blanket
_____________________________________________ investigations in which a number of persons are
_____________________________________________ involved because of geography, type of business,
Supervisor’s name______________________________ income, etc. By ‘special’is meant any investigation
4. It’s mailing address_____________________________ of an individual nature in which others are not
City ________________________________________ involved.
5. Will public servant uphold the U.S. of A.
Constitution? 17. Have you consulted, questioned, interviewed,
Yes No or received information for a third party,
6. Did public servant furnish proof of identity? regulation, which authorizes this investigation?
Yes No relative to this investigation. Yes No
7. What was the nature of proof? I.D. _________________ 18. If yes, the identity of such third parties
No. __________________________________________ _______________________________________
Badge No.____________________________________ 19. Do you reasonably anticipate either a civil or
8. Will public servant furnish a copy of the law or criminal action to be initiated or pursued based
Yes No upon any of the information that you seek?
9. Will the public servant read aloud the portion of Yes No
the law authorizing the questions he will ask? 20. Is there a file of records, information or
Yes No correspondence relating to me being maintained
10. Are the questions to be asked based upon a by this agency? Yes No
specific law or regulations?_______ Or are they 21. Is this agency using any information pertaining to
being used as a discovery process?_________________ me, which was supplied, by another agency or
government?
11. Are the answers voluntary? _____ or mandatory? _____ source? Yes No If Yes,
12. What other uses may be made of this information?
Which?_______________________________________
________________________________________ 22. Will the public servant guarantee that the
13. What other agencies may have access to this information in these files will not be used by
Information?___________________________________ any other department other than the one by whom
_____________________________________________ he is employed? Yes No
14. What will be the effect upon me if I should
choose to not answer any part or all of this
questions?______________________________________
______________________________________________
15. Name of the person in government requesting
that this investigation be made?_____________________

If any request for information about me is received from any person or agency, you must advise me in writing before releasing
such information. Failure to do so may subject you to possible civil or criminal action as provided.

AFFIRMATION BY PUBLIC SERVANT
I swear (or affirm) that the answers I have given to the forgoing questions are complete and correct in every particular.

Signed________________________________________ Print Name:___________________________________

Must be signed in ink and the signature should be witnessed by two people. Citizen may administer an oath if he so desires.

Witness_______________________________________ Witness______________________________________
Print Name____________________________________ Print Name____________________________________
[name of sender]
[address of sender]

[date] Certified Return Receipt Request
#
Human Resources Director
[Company] SUBJECT: W-4 Form
[Address]
[City and State]

Dear [Employer name]:

I am corresponding with you to explain the Withholding Exemption Certificate, Form W -4,
procedural requirements. I am providing Internal Revenue Service (IRS) codes and regulations,
plus an explanation, so you can be comfortable reporting me as exempt from federal tax by
knowing you are operating within the bounds of the law.

The federal regulations concerning withholdingexemption certificates state in part:

26 CFR 31.3402(f)(2)-1. Withholding exemption certificates.

(a) On commencement of employment. On or before the date on which an
individual commences employment with an employer, the individual shall furnish
the employer with a signed withholding exemption certificate… OR if the
statements described in Sec. 3402(n)-1 are true with respect to an individual, he
may furnish his employer with a signed withholding exemption certificate which
contains such statements in lieu of the first mentioned [W-4] certificate.

26 USC § 3402(n)-1,2 states:

(n) Employees incurring no income tax liability.

Not withstanding any other provision of this section, an employer shall not be
required to deduct and withhold any tax under this chapter upon a payment of
wages to an employee if there is in effect with respect to such payment a
withholding exemption certificate (in such form and containing such other
information as the Secretary may prescribe) furnished to the employer by the
employee certifying that the employee – (Emphasis added)

(1) incurred no liability for income tax imposed under Subtitle A for his
preceding taxable year, and

(2) anticipates that he will incur no liability for income tax imposed under
Subtitle A for his current taxable year.

The determination of liability for a non-federal employee rests with that employee.
The employer only has the duty to honor the W-4 or W-4E (Exempt) form as filed by the
employee. Only the employee can determine if there is a tax liability. The employer
has no authority to make a determination concerning the employee’s tax liability.
The withholding process is strictly between the employer and the employee. The use of
IRS codes and regulations makes it very easy for the employee to determine if there is a
liability for any tax or to determine the applicability of the forms. The W-4 form is
signed under the penalties of perjury by the employee. No alterations or additions to
this form are authorized, except with the explicit permission of the employee. An
unauthorized alteration or addition to this Employee’s Withholding Allowance
Certificate, Form W-4, is an act of forgery by the employer, defined by Black’s Law
Dictionary as “… to fraudulently alter a genuine instrument to another’s prejudice”. If this
act should occur we will advise our client to contact the proper authorities. The federal
regulation states:

26 CFR 31.3402(f)(5)-1. Form and contents of withholding exemption certificate.

(b) Invalid Form W-4. A Form W-4 does not meet the requirements of
section 3402(f)(5) or this section and is invalid if it contains an alteration or
unauthorized addition. (Emphasis added)

Also, be advised that Internal Revenue Manual 6209, Section 2, “Tax Returns and Forms”,
lists the Forms W-4 and W-4E as Tax Class 5 forms. (See enclosures) Tax class 5 is
listed as Estate and Gift tax, not withholding or income tax. Since the W-4 Form does
not apply to withholding or income tax and I am not liable for an estate or gift tax, this
form does not apply to, and is not required to be used by me for the gathering of this
information. What is the class of tax you are intending to collect from me?

If you have any questions on this matter or if you would like more information, please feel
free to contact me at the above address.

Sincerely,

[name of sender]

Enclosure: IRS Manual 6209, Section 2
«DateResponseSent»

«EmployerName»
«EmployerContact» RE: «ClientName»
«EmployerAddress1»
«EmployerCityStZip» SUBJECT: SSN and W-9 Form

Dear «EmployerContact»:

I have Power of Attorney (POA) for «ClientName» in regards to federal tax matters.

H
«ClientName» asked me to correspond with you regarding the use of a Social Security Number or
TIN and the IRS Forms W-9 and 1099. Unfortunately, these issues are commonly
misunderstood and misused to the detriment of the person being compensated as the various laws

SO
regarding these issues are either unknown or ignored.

Title 5 of the Code of Federal Regulations (CFR), Section 552(a)(1) titled, Disclosure of Social
Security Number, states in part, “It shall be unlawful for any Federal, state or local governmental
agency to deny to any individual any right, benefit or privilege provided by law because of such
P
individual’s refusal to disclose his social security account number…” (Privacy Act of 1974, 88
Stat. 1896, Sec. 7(a)(1)).

Provisions have been made by the government, in their regulations, to account for an employee
6D

who does not use an identifying number. One of these provisions is located at 26 CFR Section
301.6109-1, Identifying numbers. Subsection (c) provides a two-part procedure for an
accountant to use should this situation exist. First, the accountant is to request such number of
the other person. Second, after the requester (accountant) has requested the number and none is
given, he shall sign an affidavit on the transmittal document forwarding such returns, statement
or other documents to the IRS so stating. I have enclosed two sample affidavits and the
regulation for your convenience.

Another concern may be the fear of a $50.00 penalty imposed by Internal Revenue Code (IRC)
Section 6721 for failure to produce an identifying number. However, there is a reasonable cause
provision given in 26 CFR Sec. 301.6724-1(a) which states in part; “…the penalty for a failure
relating to an information reporting requirement is waived if the failure is due to reasonable
cause and is not due to willful neglect”. Also, there is an exception for de minimis failures if the
number of returns are not greater than 10 as per IRC 6721 (c)(2)(A). A reasonable cause in this
instance would be where the employee did not furnish the information to the filer (accountant).

Also, be advised that Internal Revenue Manual 6209, Section 2, “Tax Returns and Forms”,
lists the Forms W-4 and 1099 as Tax Class 5 forms. (See enclosures) Tax class 5 is listed
as an Estate and Gift tax, not as an income or self-employment tax. Since the 1099 Form
does not apply to income or self-employment tax and our client is not liable for an estate or
gift tax, this form does not apply to my client for the gathering of information for tax
purposes. What is the class of tax you intend to report for my client?

The law does not require «ClientName» to offer an identifying number and, therefore, should not
be forced into this situation involuntarily. If I can be of any further assistance please write me at
the above address.

Regards,

Attorney

H
Cc:«ClientName»
Enclosures: 6209 Manual Sec. 2

SSN/W90224 99
26 CFR § 301.6109-1
Sample Affidavits
SO
P
6D
SAMPLE AFFIDAVIT FOR TRANSMITTAL DOCUMENT

Comes now the affiant,__________________________________________, after being duly
cautioned and sworn states as follows:

1. I,____________________________, am an accountant for___________________________.

2. In compliance with 26 CFR § 301.6109-1(2)(c), I requested the social security number
From our employee, ___________________________ on [date].

3. In response to said request no number was made available to me.

H
SO
Signed______________________________________
P
Printed name_______________________________________

Date______________________________
6D

Notary Information
SAMPLE AFFIDAVIT FOR TRANSMITTAL DOCUMENT

I,__________________________________, An accountant for__________________________
Do affirm to the facts noted herein. In compliance with 26 CFR § 301.6109 –1(2)(c), I
Requested the social security number from our employee, ____________________________.
There was no number made available to me so I am including this affidavit with the transmittal
document as per the above regulation.

Signed ____________________________________

H
Printed name _________________________________________

Date ___________________________
SO
Notary Information
P
6D
The Determination Letter & Instructions

The Determination Letter & Instructions
Currently, the determination letter is on hold. Our client's Power of Attorney have submitted over
80 requests for determination of tax status and have only received 7 responses at this time. All of
the IRS responses stated that they can not give ARL clients a determination of tax status. ARL is
waiting for a few more responses to come in. The Attorney plans to contact and file a complaint
with the Congressional Oversight Committee if the responses are negative.
The request for the initial Determination of Status Letters have been returned from the IRS with
the checks voided. (See the IRS Determination response letter - Click here to view it). The
Determination Letter is currently being revised so there will be no questions regarding the validity
of the Federal Income Tax and other taxes set forth in the code, authority or jurisdiction of the
service to enforce the code or collect information, or similar matters as per their letter. As soon as
the revised Determination Letter is complete, we will post it here. Conclusion: Do not use this
Determination Letter unless you want a similar response.
The current request for Determination of Status Letters (Click Here to view it) was submitted on
June 22, 2001. Do not be surprised if this request gets returned as well. We are of the option that
they do not want to give you a determination of your status. REASON: Based on our research, no
American is liable for Individual Income Tax.
The Determination Letter - This sample letter asks for the IRS to determine if your status is a
Individual Income Tax payer.
A determination letter can also be used for specific transactions or events as well as determination
of status.
This request is made pursuant to Public Law (11)-23 as referenced in the IRS Manual. However,
the Internal Revenue Code (IRC), specifically §6110, references public law 100-203 (1987), which
"...provides the rules for fees for requests for rulings, determinations, and similar letters." This
law can be found in the references at the end of the code section.
The Determination Letter Instructions - This is a 268 page document (please be patient for it to
load). The first 60 pages will give you all the necessary information to construct the request

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The Determination Letter & Instructions

properly.

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the FREE version of Adobe Acrobat Reader installed on your computer, please Click the Adobe
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Your Letter Head
Date Letter Sent

Internal Revenue Service Certified mail receipt number
Attn: CC:PA:T, Room 6561 SSN/EIN: Your Social Security Number
1111 Constitution Avenue, N.W. Tax Years: Your Tax Years Here
Washington, D.C. 20224

Request for a Determination of Individual Income Tax Status
Dear Sir or Madam,

My request is this:

Please issue a Letter of Determination as to whether or not I was "made liable" for the Individual Income Tax imposed by

(
26 USC §1, for each of the above listed years.

I hereby request a copy of the Findings of Fact and Conclusions of Law that you will use as a basis of your Determination
3/
pursuant to the Administrative Procedures Act, specifically 5 USC 556(d). I ask for the Determination Letter to be sent
within 30 days of the date on this letter. If more time is needed, please make a written request and it will be granted.

Should your Determination be that I have been “made liable” pursuant to 26 USC 6011 for any of the years in question,
this is also a request for a Conference with you pursuant to section 8.02 (7) to discuss your findings.

I have never asked for a Determination or Letter Ruling on these issues, or ones similar to them. I have never asked for a
0
Determination or Letter Ruling and withdrew it before a Determination was issued.

Enclosed is a check for $275.00 paid pursuant to the Schedule of User fees for the requested Determination.
6$

If this is not a proper format for making this request, please send that format with instructions to me. Please respond
within 30 days.

All responses must contain an original signature and must be attested to under penalties of perjury to insure that the
responses provided by you are valid pursuant to 26 USC 6065.

Your Name Goes Here

Enclosure: Check for $275.00

Your address
Your name

Date

Internal Revenue Service
Attn: CC:PA:T, Room 6561
1111 Constitution Avenue, N.W.
Washington, D.C. 20224

Attn: Associate Chief Counsel (Income Tax and Accounting)

Written Request for Verified Determination of Status for Individual Income

(
Tax Purposes, Prior to Filing of Tax Returns Pursuant to Public Law (11)-23

3/
Pursuant to Internal Revenue Laws and based upon the facts contained in the attached Statement,
this letter constitutes a written request for an attested, verified Determination Letter from the
Assistant Chief Counsel (Income Tax and Accounting), determining my status for Individual
Income Tax purposes, prior to the filing of any further tax returns. As soon as your agency
makes this written determination, I will file any forms that are required by the laws of the United
States of America and pay any tax lawfully due and owing.
0
______________________________________________________________________________
RULINGS, DETERMINATION LETTERS, AND CLOSING AGREEMENTS PUBLIC
6$

LAW (11)-23, (approved 6/14/87)

Rulings and Determination Letters in General:

"Rulings and determination letters are issued to individuals and organizations upon
written request... as to their status for tax purposes... prior to their filing of tax
returns or reports as required by the revenue laws. Rulings are issued only by the
National Office. Determination letters are issued only by District Directors and the
Director of International Operations..."

MT 1218-196

Your address
Your city, state, zip
Statement of Facts

Date:

Assistant Chief Counsel
(Income Tax and Accounting)
Internal Revenue Service
Attn: CC:PA:T, Room 6561
1111 Constitution Avenue, NW
Washington, D.C. 20224

Re: Requested Internal Revenue Rulings, (Treasury Decisions); Indefinite Filing Extension

(
Dear Assistant Chief Counsel,
3/
Prior to my filing for 2000 and any subsequent tax returns there is a number of issues that must
be satisfactorily addressed via the Internal Revenue Ruling (Treasury Decision) process as
stipulated in Public Law (11)-23.

The Internal Revenue Service (IRS) is required to provide Internal Revenue Rulings on requests
submitted in writing, on specific situations, questions, or issues and to provide a ruling or
0
determination on the taxability or tax status on the issues or situations in question. The IRS has
provided thousands of these types of rulings in the past. A ruling or determination is being
requested, as stipulated in the attached “Written Request for Verified Determination of Status for
Individual Income Tax Purposes, Prior to Filing of Tax Returns Pursuant to Public Law (11)-23,”
6$

on the below listed issues. It is requested that you do not delay any one response while
attempting to resolve the balance of the requested rulings.

I am also hereby formally requesting under the Provisions of Public Law (11)-23 an
indefinite extension of time for me to file my tax form for 2000 or any subsequent years
federal Individual Income Tax returns, until such time as we have received a full, complete
and proper, formal response to all of the issues submitted in this letter.

The first issue to be discussed in this Statement of Facts is the Fifth Amendment to the U.S.
Constitution, specifically the provision pertaining to self-incrimination. The filing of a Federal
Income Tax form is done under the penalties of perjury and the information supplied on this
document can be given to the Department of Justice which can result in criminal prosecution The
Supreme court in Garner v. U. S., 424 U.S. 648 (1975) ruled that the information on a tax
return, federal or otherwise, is compelled testimonial communication.

3
The Garner ruling specifically stated:

"The information revealed in the preparation and filing of an income tax return is, for the
purposes of the Fifth Amendment analysis, testimony of a witness."

Furthermore, in the case of U.S. v. Doe, 456 US 605, 79 L.Ed 2d 552, (1985), the Supreme Court
held that the act of producing subpoenaed documents would involve testimonial self-
incrimination. In light of this I am requesting a Determination as to how I can file a tax return
without surrendering my rights against self-incrimination under the 5th Amendment to the U.S.
Constitution as all federal tax returns must be filed under penalty of perjury.

The next Determination deals with which tax form to file if one is filing an Individual Income
Tax return. My research revealed that Form 1040 has been assigned an OMB number of 1545-
0074, by the Office of Management and Budget. That form is not authorized for use in filing a
return for Individual Income Taxes imposed by 26 USC §1. The only correct form authorized by
the Office of Management and Budget for filing a return for Individual Income Taxes is OMB

(
number 1545-0067, designated as Form 2555, which is entitled “Foreign Earned Income”. I did
not have any “Foreign Earned Income” during the [year], from taxable sources listed and defined
in 26 CFR 1.861-8.
3/
Further study shows that there is no implementing regulation for 26 USC §1, since Treasury
Decision 7665 deleted 26 CFR §1.1-1 in 1982. Without an implementing regulation for 26 USC
§1, there can be no individual income tax imposed on anyone. [See, California Bankers
Association v. Schultz, 416 U.S. 21 (1974)] In light of this information, I am requesting that you
cite which law would permit me to file a 1040 Federal Income Tax Form for the Individual
Income Tax without violating federal law or committing fraud.
0
Also, concerning 2000, I need a Determination as to whether I earned any “Income” as defined
by the United States Supreme Court and 26 CFR regulations.
6$

In my research I have found that there are only two types of taxes that are allowed for in the
United States Constitution. The first is a "Direct Tax." This tax can only be imposed on people
or property. The second tax is an "Indirect Tax," which can only be on an activity or happening
of an event that is taxable for revenue purposes. The Supreme Court defined these items in the
following manner:

"Direct taxes bear immediately on persons, upon the possession and enjoyment of rights;
indirect taxes are levied upon the happening of an event as an exchange." -Knowleton v.
Moore 178 U.S. 41, 20 S CT 747 Also see: Brushaber v. Union Pacinc R.R. 240 US 1.

There is not a direct tax on people (head tax) in existence today. There is currently a tax on
property. This tax does not include wages, salary, or commissions one receives. In fact, the
Sixty -Third Congress (1913), debating on an Income Tax Law shortly after the passage of the
16th Amendment, was very clear in what was not going to be taxed. For example, Senator
Brandegee stated:

4
“I am simply calling attention to the fact that the amendment of the Senator from South
Dakota will exempt entirely from taxation every income derived from personal effort,
because the expression “profession, trade, or vocation” includes every possible line of
human effort.”

Compensation, salary, and commissions of an American citizen cannot be regarded as income
based on the Congressional debates regarding the issue in the Congressional Record and
concurring court decisions. However, in regard to wages (compensation for services), the IRS
instructs that you must include everything you receive in payment of personal service in your
“Gross Income" [Pub. 17 (Rev. Nov. 82), Pg. 33]. The IRS alleges that "gross receipts" are
equivalent to "gross income." The courts have a different interpretation:

"Whatever difficulty that may be about a precise and scientific definition of "income," it
imparts, as used here, something entirely distinct from principal or capital either as a
subject of taxation or as a measure of the tax, conveying rather the idea of gain or
increase arising from, corporate activity." - Dole v. Mitchell Bros. Co. 247 U.S. 179

(
(1918)

“Of Course, gross income and not gross receipts, is the foundation of income tax
3/
liability, for it is only earnings, profits and gains which the statute subjects to tax." -
Clark v. U.S. (1954) 211 F. 2d 100. (Emphasis Added)

"Income, as used in the statute, should be given the meaning so as not to include
everything that comes in the true function other words ‘gains’ and ‘profits is to limit
the meaning of the word ‘income’” - So. Pacific v. Lowe. 238 F 847. Clark v. U.S.
(1954) 211 F. 2d 100. (Emphasis Added)
0
"The statute and the statute alone determines what is income to be taxed. It taxes only
income derived from many different specified sources; one does not "derive” income by
rendering services and charging for them." - Edwards v. Deith (1916) 231 F 110.
6$

(Emphasis Added)

"Decided cases have made the distinction between wages and income and have refused to
equate the two.” - Central Illinois Publishing v. U.S. 435 U.S. 31.

If I did not receive “income” as defined by the courts, then I cannot have “gross income” as
defined in the Internal Revenue Code, and it would not be possible to have a taxable year as
defined under section 6012 (a). Therefore, I could not be liable under section 441(b) since I
could not have had a “taxable year.”

There are many district court cases and some cases in the court of appeals that would have one
believe that the current income tax is a direct tax on income that is relieved from the rule of
apportionment by the language of the 16th Amendment. It seems evident that this is how the IRS
would like to interpret this, as it states in the "IRS Tax Guide For Individuals." I am sure that
you are aware that IRS Publication #17 is in contradiction to the "IRS Tax Guide for
Individuals."

5
"This publication covers some subjects on which a court may have made a decision more
favorable to taxpayers than the interpretation of the IRS. Until these differing
interpretations are resolved by higher court decisions or in some other way, this
publication will continue to present the interpretations of the IRS.

In researching other Supreme Court decisions on the precise interpretation of the 16th
Amendment, I find that one must fully understand the wording in this amendment to comprehend
its meaning. The Supreme Court has defined the word "Income" to mean the same thing as
profit or gain – Eisner v. Macomber. 252 U. S. 189.

Therefore, when an American citizen receives a wage or salary in return for labor this is not
income. Please keep in mind that these are not my interpretations, but those of the Supreme
Court.

While researching related tax cases involving direct and indirect taxes at the Supreme Court
level, I cannot find one case where the United States Supreme Court ruled in its decision that the

(
income tax is a "Direct Tax." In every decision that has ever been handed down by the Supreme
Court, it has always referred to the current income tax as an "Indirect Tax.”

3/
A "Direct Tax" is only applied to people and property. An "Indirect Tax" is applied only to
revenue taxable activities as outlined in the IRC. Taking the above rulings, decisions and
definitions into consideration, I would ask, as a part of your Findings of Fact and Conclusions of
law to be included in this Determination Letter, for you to identify the precise code section in the
Internal Revenue Code that specifies that an American citizen is liable for the (Individual Income
Tax) tax. I will also need the statute and regulation that identifies thespecific tax form the
individual would be required to file for that particular tax. I am requesting that you also identify
0
the precise statute and/or regulation that would indicate that I am involved in a revenue taxable
activity, as itemized in 26 CFR 1.861-8(f).

Please note that my reliance on the opinions of the United States Supreme Court is based on the
6$

doctrine of "Stare Decisis," which is best set forth as:

"And if the doctrine of Stare Decisis has any meaning at all, it requires that the people in
their everyday affairs be able to rely upon the decisions of the Supreme Court and not be
necessarily penalized for such reliance." - Cf. Flood v. Kuhn 407 S. 258 Wallace v.
McConnell 13 Pet. 136, 10 L. ED. 95.

As one legal tax professional put it:

"In searching the code for individuals that would be liable, I found that Sections 6001 and
6011 only applies to a "person liable" or "a person made liable" for any tax imposed. It is
important to note that the Internal Revenue Code (IRC) purposely omits a liability for
income taxes. There is no law quoted in Subtitle A of the IRC (pertaining to income
taxes) stating that one is liable for the income tax, that one is required to make a return, or
that one must pay the income tax, nor are there any cross references to any of the
provisions in Subtitle F where Sections 6001, 6011 or 6012 are found.”

6
If there is such a law or there are any cross-references that would dispute the above opinion,
please specifically identify that law, or cross-reference it in your Findings of Fact and
Conclusions of Law.

Under legal doctrine "expression unius est exclusio alterius" (the express mention of one thing
means the implied exclusion of another), it appears that the Congress could have, but specifically
chose not to create any mandatory liability for income taxes or for the need to make income tax
returns with reference to American citizens.

Obviously, IRC sections 6001 and 6011 do not apply to Individual Income taxes, but might
apply to other code sections that create a liability for taxes that are imposed ( i.e. 4374 creates
the liability for taxes imposed on insurance policies issued by foreign insurers, 4401(c) creates
liability for a wagering tax, 5505 creates the liability for taxes imposed on distilled spirits, and
5703(a) creates the liability for tobacco taxes.)

There is no comparable section of the code creating any liability for income taxes. Nor

(
should it be assumed that anyone who receives income is "automatically" liable because it only
"makes sense" that the recipient of income would be liable for the tax. This assumption is shown
to be false in a gift tax event where the donor (not the recipient) is liable for the tax on gifts.
3/
This can be ascertained by reading section 2503(c).

How have the courts responded to the question of liability?

“Keeping in mind the well settled rule that the citizen is exempt from taxation unless the
same is imposed by clear and unequivocal language, and that where the construction of
tax law is doubtful, the doubt is to be resolved in favor of those upon whom the tax is
0
sought to be laid.” - Spreckles Sugar Ref. Co. v. McClain 192 U.S. 397.

"Liability for taxation must clearly appear from statute imposing tax.” -Higley v.
Commissioner of Internal Revenue Service.
6$

“…the taxpayer must be liable for the income tax. Tax liability is a condition precedent
to the demand! Merely demanding payment, even repeatedly, does not cause liability.” -
Boethke v. Flour Engineers & Contractors 713 F 2nd 1405 (Emphasis Added)

In reading Section 6001 of Title 26 USC, it stipulates that:

"Whenever in the judgment of the Secretary it is necessary, he may require any person,
by notice served upon such person or by regulation, to make such returns."

I have not received Notice 555 or 557 requiring me to file a return or keep records. Without such
Notice, I would have no idea as to what specific records (26 CFR 1.6011-1) to keep or what
specific form to file. The courts have also ruled on this matter, stating inU.S. v. Mobil Oil
Corp. 543 F. Supp. 507,515 (1981):

7
“It also included, as a part of its General Administrative Provisions, record and return,
examination and summons provisions which, with one exception, were identical to those
found in the 1924 Act. The exception was that the record and return provision required
taxpayers to make returns and statements and keep records where the Commissioner
served notice on them, but it did not require them to perform these acts in the absence of
notice by the Commissioner.”

The courts have also been very clear that the term “Taxpayer” is not an appellation to be taken
lightly:

“The reasonable construction of the taxing statutes does not include vesting any tax
official with absolute power of assessment against individuals not specified in the statutes
as persons liable for the tax without an opportunity for judicial revue of this status before
the appellation of “Taxpayer” is bestowed upon them and their property seized.” Botta
v. Scanlon 228 F. 2nd 304 (1961) (Emphasis Added)

(
I want to exhaust all administrative remedies prior to petitioning for a judicial determination of
the term “Taxpayer” being used on myself, should it be necessary. This request for a
Determination Letter should satisfy that requirement.
3/
The courts have made it very clear that an American Citizen does not have to pay a tax for the
mere privilege of existing, as otherwise inferred by the Internal Revenue Code. The court ruled:

“The individual, unlike the corporation, cannot be taxed for the mere privilege of
existing. The corporation is an artificial entity which owes its existence and charter to the
state; but the individual’s right to live and own property areNATURAL RIGHTS for
0
the enjoyment of which an EXCISE cannot be imposed.” - Redfield v. Fisher, 292 P.
813 (Emphasis Added)

The courts have also ruled that a non-taxpayer is not subject to Internal Revenue Laws in any
6$

way:

“The revenue laws are a code or system in regulation of tax assessment and collection.
They relate to taxpayers, and not to non-taxpayers. The latter are without their scope.
No procedure is prescribed for non-taxpayers and no attempt is made to annul any of
their rights and remedies in due course of law. With them Congress does not assume to
deal and they are neither the SUBJECT or the OBJECT of the revenue laws.” -Long v.
Rasmussen, 281F.236

My claim (unless proven otherwise by your forthcoming Findings of Fact and Conclusions
of Law) is that I am not a “TAXPAYER” as that term applies to the Individual Income Tax
and never has been. Any tax returns mailed in the past to the IRS were done in ignorance
of the law and were done in error.

Another issue concerns the method in which you communicate with me. All previous
correspondence has been addressed to JOHN DOE. You will notice that all of the letters in the
names are capitalized. The United States Type Style Manual specifically states that the names of
all natural persons are printed with a combination of upper and lower case letters. Only entity

8
modules are referred to with all capital letters. I understand that the IRS has created the fictitious
entity of JOHN DOE. This fictitious entity(s) was created by the IRS and is, in reality,
nonexistent. In support of that is the statement from the Internal Revenue Manual 6209, which
states:

Section 9/Notices and Notice Codes

.01 General

“Computer generated notices and letters of inquiry are mailed to taxpayers in connection
with tax returns for BMF, IMF, and IRAF. Computer paragraph (CP) numbers (3 digit
numbers for BMF and IRAF, and 2 digit numbers for IMF) are located in the upper
left corner of the notices and letters…”

BMF-Business Master File
IMF-Individual Master File

(
As an example, when no return has been mailed in, I have been sent CP-515 letters requesting a
1040 form. According to the 6209 Manual, this letter is for businesses, not individuals. CP-501,
3/
502, 503 and 504 letters are also only for businesses.

If it continues, a Complaint will be filed with the Treasury Inspector General for Tax
Administration (TIGTA) pursuant to the IRS Restructuring and Reform Act of 1998, section
1203 against the offending agent. If the IRS wishes to correspond with me in the future, the
correspondence must be addressed properly as specified in the United States Type Style Manual.
0
I will begin to close this letter with one final ruling from the U.S. Supreme Court. The court in
its response to the requirement of the filing of a 1040 Individual Income Tax Return and to the
effects of the government’s actions as it relates to that requirement, stated:
6$

“Because of what appears to be a lawful command on the surface, many citizens,
because of their respect for what only appears to be law, are cunningly coerced into
waiving their rights due to ignorance.” U.S. v. Minker, 350 US. 179, at 187.

As I continue to research the laws and regulations associated with the Income Tax, I can do
nothing but agree with the courts. If you have any certified documents and/or case rulings that
refute the Findings of the courts referred to in this Request, please put them in with the Findings
of Fact and Conclusions of Law.

If you are unable to refute the claims made in this document I will expect to receive a letter from
you indicating that the natural person, John Doe, is in fact, not a “TAXPAYER" as far as the
Individual Income Tax is concerned, and that any file you might keep on me in the future will
reflect that status.

9
Bottom Line: “have I ever been made liable for the Individual Income Tax for any of the
years ______?

The specific determinations I am requesting are:

1) How, When, and Where I became a Federal Individual Income Tax payer for each
of the years in question.
2) The specific Federal Tax I has been made liable for each of the years in question.
3) The specific form I am required to file for that Tax for each of the years in question.

I hereby request a copy of the Findings of Fact and Conclusions of Law that you will use as a
basis of your determination pursuant to the Administrative Procedures Act, specifically 5 USC
556 (d). I ask for the Determination Letter to be sent within 30 days of the date on this letter. If
more time is needed, please make a written request and it will be granted. Should your
Determination be that I have been “made liable” for the Individual Income Tax for any of the
years in question, this is a request for a Conference with you pursuant to section 8.02 (7).

(
I have never asked for a Determination or Letter Ruling on these issues, or ones similar to them,
for myself. I have never asked for a Determination or Letter Ruling and withdrew it before a

of User Fees for the requested letter.
3/
Determination was issued. Enclosed is a money order for $275.00 paid pursuant to the Schedule

If this is not a proper format for making this request, please send that format with instructions to
me. Please respond within 30 days.

Failure to respond will indicate that you have "acquiesced" to the validity of the claims outlined
0
in this document in their entirety. All responses must contain an original signature and must be
attested to under penalties of perjury to insure that the responses provided by the IRS are valid.

Any statements or claims in this document, properly rebutted by Findings of Fact and
6$

Conclusions of Law, or Supreme Court rulings, such shall not prejudice the lawful validity
of other claims not properly rebutted.

Your name

On this ____________day of _____________________________, _____________.
Before me, the undersigned, a Notary Public, in and for the above county and state, personally appeared
_________________________ who proved to me on the basis of satisfactory evidence to be the state Citizen whose
name is subscribed to the within instrument, and acknowledged to me that he executed the same in his authorized
capacity by placing his hand and seal on this instrument.

WITNESS my hand and official seal as of the date set forth above.

By: _________________________________________.
Notary Public

10
Internal Revenue Bulletin No. 2001–1
January 2, 2001

bulletin
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 risdiction of the Office of the Commissioner, Tax Exempt and
Government Entities Division, is provided. Rev. Proc.
Rev. Proc. 2001–4, page 121. 2000–8 superseded.
Rulings and information letters; issuance proce-
dures. Revised procedures are provided for furnishing rul-
ing letters, information letters, etc., on matters relating to
EXEMPT ORGANIZATIONS
sections of the Code currently under the jurisdiction of the Rev. Proc. 2001–4, page 121.
Commissioner, Tax Exempt and Government Entities Divi- Rulings and information letters; issuance procedures.
sion. Rev. Proc. 2000–4 superseded. Revised procedures are provided for furnishing ruling letters,
information letters, etc., on matters relating to sections of
Rev. Proc. 2001–5, page 164. the Code currently under the jurisdiction of the Commis-
Technical advice. Revised procedures, in conformance sioner, Tax Exempt and Government Entities Division. Rev.
with the Internal Revenue Service Restructuring and Reform Proc. 2000–4 superseded.
Act of 1998, are provided for furnishing technical advice to
area managers and appeals offices by the Office of the Rev. Proc. 2001–5, page 164.
Commissioner, Tax Exempt and Government Entities Divi- Technical advice. Revised procedures, in conformance
sion, regarding issues in the employee plans area (including with the Internal Revenue Service Restructuring and Reform
actuarial matters) and in the exempt organizations area. Act of 1998, are provided for furnishing technical advice to
Rev. Proc. 2000–5 superseded. area managers and appeals offices by the Office of the
Commissioner, Tax Exempt and Government Entities Divi-
Rev. Proc. 2001–6, page 194. sion, regarding issues in the employee plans area (including
Employee plans determination letters. Revised proce- actuarial matters) and in the exempt organizations area.
dures are provided for issuing determination letters on the Rev. Proc. 2000–5 superseded.
qualified status of employee plans under sections 401(a),
403(a), 409, and 4975 of the Code. Rev. Proc. 2000–6 su- Rev. Proc. 2001–8, page 239.
perseded. Rev. Proc. 2000–27 modified. User fees for employee plans and exempt organiza-
tions. Up-to-date guidance for complying with the user fee
Rev. Proc. 2001–8, page 239. program of the Service as it pertains to requests for letter
User fees for employee plans and exempt organiza- rulings, determination letters, etc., on matters under the ju-
tions. Up-to-date guidance for complying with the user fee risdiction of the Office of the Commissioner, Tax Exempt and
program of the Service as it pertains to requests for letter Government Entities Division, is provided. Rev. Proc.
rulings, determination letters, etc., on matters under the ju- 2000–8 superseded.

(Continued on the next page)

Numerical Finding List of Revenue Rulings, Revenue Procedures, Treasury Decisions, etc., published in the Bulletin from July
through December 2000 begins on page ii.
Finding List of Previously Published Items published in the Bulletin from July through December 2000 begins on page iii.
Cumulative List of Declaratory Judgment Proceedings Under Section 7428 for 2000 begins on page 252.
Index of items published in the Bulletin from July through December 2000 begins on page iv.

Department of the Treasury
Internal Revenue Service
HIGHLIGHTS
OF THIS ISSUE—Continued
ADMINISTRATIVE ciate Chief Counsel (Tax Exempt and Government Enti-
ties). Revised procedures are provided for furnishing techni-
Rev. Proc. 2001–1, page 1. cal advice to the directors and area directors, appeals, in
Letter rulings, determination letters, and information
areas under the jurisdiction of the Associate Chief Counsel
letters issued by the Associate Chief Counsel (Corpo-
(Corporate), Associate Chief Counsel (Financial Institutions &
rate), Associate Chief Counsel (Financial Institutions &
Products), Associate Chief Counsel (Income Tax & Account-
Products), Associate Chief Counsel (Income Tax & Ac-
ing), Associate Chief Counsel (International), Associate Chief
counting), Associate Chief Counsel (International), As-
Counsel (Passthroughs & Special Industries), Associate Chief
sociate Chief Counsel (Passthroughs & Special Indus-
Counsel (Procedure and Administration), and Division Coun-
tries), Associate Chief Counsel (Procedure and
Administration), and Division Counsel/Associate Chief sel/Associate Chief Counsel (Tax Exempt and Government
Counsel (Tax Exempt and Government Entities). Re- Entities). Taxpayer’s rights, when technical advice has been
vised procedures are provided for issuing letter rulings, de- requested, also are provided. Rev. Proc. 2000–2 super-
termination letters, and information letters on specific issues seded.
under the jurisdiction of the Associate Chief Counsel (Corpo-
rate), Associate Chief Counsel (Financial Institutions & Prod- Rev. Proc. 2001–3, page 111.
ucts), Associate Chief Counsel (Income Tax & Accounting), Areas in which advance rulings will not be issued (do-
Associate Chief Counsel (International), Associate Chief Coun- mestic areas). This procedure provides a revised list of
sel (Passthroughs & Special Industries), Associate Chief those provisions of the Code under the jurisdiction of the As-
Counsel (Procedure and Administration), and Division Coun- sociates Chief Counsel and the Division Counsel/Associate
sel/Associate Chief Counsel (Tax Exempt and Government Chief Counsel (Tax Exempt and Government Entities) relating
Entities). Rev. Proc. 2000–1 superseded; Notices 84–37, to matters where the Service will not issue rulings or determi-
96–13, and 97–19 modified. nation letters. Rev. Procs. 2000–3, 2000–46, and 2000–47
superseded.
Rev. Proc. 2001–2, page 79.
Technical advice furnished by the Associate Chief Rev. Proc. 2001–7, page 236.
Counsel (Corporate), Associate Chief Counsel (Finan- Areas in which advance rulings will not be issued; As-
cial Institutions & Products), Associate Chief Counsel sociate Chief Counsel (International). This procedure re-
(Income Tax & Accounting), Associate Chief Counsel vises the list of those provisions of the Code under the juris-
(International), Associate Chief Counsel (Passthroughs diction of the Associate Chief Counsel (International) relating
& Special Industries), Associate Chief Counsel (Proce- to matters where the Service will not issue advance rulings
dure and Administration), and Division Counsel/Asso- or determination letters. Rev. Proc. 2000–7 superseded.

January 2, 2001 2001–1 I.R.B.
The IRS Mission

Provide America’s taxpayers top quality service by help- and by applying the tax law with integrity and fairness to
ing them understand and meet their tax responsibilities all.

Introduction
The Internal Revenue Bulletin is the authoritative instrument dures must be considered, and Service personnel and oth-
of the Commissioner of Internal Revenue for announcing offi- ers concerned are cautioned against reaching the same con-
cial rulings and procedures of the Internal Revenue Service clusions in other cases unless the facts and circumstances
and for publishing Treasury Decisions, Executive Orders, Tax are substantially the same.
Conventions, legislation, court decisions, and other items of
general interest. It is published weekly and may be obtained The Bulletin is divided into four parts as follows:
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. 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 sub-
stantive rulings necessary to promote a uniform application
Part II.—Treaties and Tax Legislation.
of the tax laws, including all rulings that supersede, revoke,
This part is divided into two subparts as follows: Subpart A,
modify, or amend any of those previously published in the
Tax Conventions, and Subpart B, Legislation and Related
Bulletin. All published rulings apply retroactively unless other-
Committee Reports.
wise indicated. Procedures relating solely to matters of in-
ternal management are not published; however, statements
of internal practices and procedures that affect the rights Part III.—Administrative, Procedural, and Miscellaneous.
and duties of taxpayers are published. To the extent practicable, pertinent cross references to
these subjects are contained in the other Parts and Sub-
parts. Also included in this part are Bank Secrecy Act Admin-
Revenue rulings represent the conclusions of the Service on
istrative Rulings. Bank Secrecy Act Administrative Rulings
the application of the law to the pivotal facts stated in the
are issued by the Department of the Treasury’s Office of the
revenue ruling. In those based on positions taken in rulings
Assistant Secretary (Enforcement).
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 Part IV.—Items of General Interest.
to comply with statutory requirements. This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.
Rulings and procedures reported in the Bulletin do not have
the force and effect of Treasury Department Regulations, The first Bulletin for each month includes a cumulative index
but they may be used as precedents. Unpublished rulings for the matters published during the preceding months.
will not be relied on, used, or cited as precedents by Service These monthly indexes are cumulated on a semiannual basis,
personnel in the disposition of other cases. In applying pub- and are published in the first Bulletin of the succeeding semi-
lished rulings and procedures, the effect of subsequent leg- annual period, respectively.
islation, regulations, court decisions, rulings, and proce-

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.

2001–1 I.R.B. January 2, 2001
insert
missing
children here
Guadalupe
Sanchez &
Kenneth
Savage
January 2, 2001 2001–1 I.R.B.
Part III. Administrative, Procedural, and Miscellaneous
26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 2001–1
TABLE OF CONTENTS
SECTION 1. WHAT IS THE
PURPOSE OF THIS REVENUE
PROCEDURE? p. 7

SECTION 2. IN WHAT FORM p. 8
IS GUIDANCE PROVIDED BY
THE OFFICES OF ASSOCIATE .01 Letter ruling
CHIEF COUNSEL (CORPORATE),
ASSOCIATE CHIEF COUNSEL .02 Closing agreement
(FINANCIAL INSTITUTIONS &
PRODUCTS), ASSOCIATE CHIEF .03 Determination letter
COUNSEL (INCOME TAX &
ACCOUNTING), ASSOCIATE .04 Information letter
CHIEF COUNSEL (INTERNATIONAL),
ASSOCIATE CHIEF COUNSEL .05 Revenue ruling
(PASSTHROUGHS &
SPECIAL INDUSTRIES), .06 Oral guidance
ASSOCIATE CHIEF COUNSEL
(PROCEDURE AND (1) No oral rulings, and no written rulings in response to oral requests
ADMINISTRATION), AND
DIVISION COUNSEL/ASSOCIATE (2) Discussion possible on substantive issues
CHIEF COUNSEL (TAX EXEMPT
AND GOVERNMENT ENTITIES)?

SECTION 3. ON WHAT ISSUES p. 10
MAY TAXPAYERS REQUEST
WRITTEN GUIDANCE UNDER .01 Issues under the jurisdiction of the Associate Chief Counsel (Corporate)
THIS PROCEDURE?
.02 Issues under the jurisdiction of the Associate Chief Counsel (Financial Insti-
tutions & Products)

.03 Issues under the jurisdiction of the Associate Chief Counsel (Income Tax &
Accounting)

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

.05 Issues under the jurisdiction of the Associate Chief Counsel (Passthroughs
& Special Industries)

.06 Issues under the jurisdiction of the Associate Chief Counsel (Procedure and
Administration)

.07 Issues under the jurisdiction of the Division Counsel/Associate Chief Coun-
sel (Tax Exempt and Government Entities)

SECTION 4. ON WHAT ISSUES p. 12
MUST WRITTEN GUIDANCE
BE REQUESTED UNDER .01 Alcohol, tobacco, and firearms taxes
DIFFERENT PROCEDURES?
.02 Employee plans and exempt organizations

2001–1 I.R.B. 1 January 2, 2001
SECTION 5. UNDER WHAT p. 12
CIRCUMSTANCES DOES
THE NATIONAL OFFICE .01 In income and gift tax matters
ISSUE LETTER RULINGS?
.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 In Indian tribal government matters

.12 Generally not to business associations or groups

.13 Generally not to foreign governments

.14 Generally not on federal tax consequences of proposed legislation

.15 Issuance of a letter ruling before the issuance of a regulation or other pub-
lished guidance

SECTION 6. UNDER WHAT p. 18
CIRCUMSTANCES DO
DIRECTORS ISSUE .01 In income and gift tax matters
DETERMINATION LETTERS?
.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 a 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 p. 19
CIRCUMSTANCES DOES
THE SERVICE HAVE .01 Ordinarily not in certain areas because of factual nature of the problem
DISCRETION TO ISSUE
LETTER RULINGS AND .02 Not on alternative plans or hypothetical situations
DETERMINATION LETTERS?

January 2, 2001 2 2001–1 I.R.B.
.03 Ordinarily not on part of an integrated transaction

.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)

.06 Ordinarily not on which of two entities is the common law employer

SECTION 8. WHAT ARE THE p. 20
GENERAL INSTRUCTIONS .01 Certain information required in all requests
FOR REQUESTING LETTER
RULINGS AND (1) Complete statement of facts and other information
DETERMINATION LETTERS?
(2) Copies of all contracts, wills, deeds, agreements, instruments, other docu-
ments, 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 regarding interpretation of a substantive provision of an in-
come or estate tax treaty

(7) Letter from Bureau of Indian Affairs relating to a letter ruling request for
recognition of Indian tribal government status or status as a political sub-
division of an Indian tribal government

(8) Statement of supporting authorities

(9) Statement of contrary authorities

(10) Statement identifying pending legislation

(11) Statement identifying information to be deleted from copy of letter rul-
ing or determination letter for public inspection

(12) Signature by taxpayer or authorized representative

(13) Authorized representatives

(14) Power of attorney and declaration of representative

(15) Penalties of perjury statement

(16) Number of copies of request to be submitted

(17) Sample format for a letter ruling request

(18) 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

2001–1 I.R.B. 3 January 2, 2001
(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 expedited 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

(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 p. 33
CHECKLISTS, GUIDELINE
REVENUE PROCEDURES, .01 Checklists, guideline revenue procedures, and notices
NOTICES, SAFE HARBOR
REVENUE PROCEDURES, .02 Safe harbor revenue procedures
AND AUTOMATIC CHANGE
REVENUE PROCEDURES .03 Automatic change revenue procedures
APPLY TO CERTAIN
REQUESTS?

SECTION 10. HOW DOES THE p. 39
NATIONAL OFFICE HANDLE
LETTER RULING REQUESTS? .01 Controls request and refers it to appropriate Assistant Chief Counsel’s of-
fice or Assistant Chief Counsel’s office

.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

January 2, 2001 4 2001–1 I.R.B.
.08 Near the completion of the ruling process, advises the taxpayer of conclu-
sions and, if the Service will rule adversely, offers the taxpayer the opportu-
nity 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

.11 Sends copy of letter ruling to appropriate Service official

SECTION 11. HOW ARE p. 43
CONFERENCES
SCHEDULED? .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 p. 46
WILL A LETTER RULING
HAVE? .01 May be relied on subject to limitations

.02 Will not apply to another taxpayer

.03 Will be used by a 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 trans-
action

.07 Retroactive effect of revocation or modification applied to a continuing ac-
tion 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

2001–1 I.R.B. 5 January 2, 2001
(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 p. 49
WILL A DETERMINATION
LETTER HAVE? .01 Has same effect as a letter ruling

.02 Taxpayer may request that retroactive effect of revocation or modification
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 14. UNDER WHAT p. 50
CIRCUMSTANCES ARE
MATTERS REFERRED .01 Requests for determination letters
BETWEEN A FIELD
OFFICE AND THE NATIONAL .02 No-rule areas
OFFICE?
.03 Requests for letter rulings

SECTION 15. WHAT ARE THE p. 51
USER FEE REQUIREMENTS
FOR REQUESTS FOR LETTER .01 Legislation authorizing user fees
RULINGS AND DETERMINATION
LETTERS? .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 ac-
counting 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 p. 56
ARE THE GENERAL
PROCEDURES APPLICABLE .01 Will be made available to the public
TO INFORMATION LETTERS
ISSUED BY THE .02 Deletions made under the Freedom of Information Act
NATIONAL OFFICE?
.03 Effect of information letters

January 2, 2001 6 2001–1 I.R.B.
SECTION 17. WHAT p. 57
SIGNIFICANT CHANGES
HAVE BEEN MADE TO
REV. PROC. 2000–1?

SECTION 18. WHAT IS THE p. 58
EFFECT OF THIS REVENUE
PROCEDURE ON OTHER
DOCUMENTS?

SECTION 19. WHAT IS THE p. 59
EFFECTIVE DATE OF THIS
REVENUE PROCEDURE?

SECTION 20. PAPERWORK p. 59
REDUCTION ACT

DRAFTING INFORMATION p. 59

INDEX p. 61

APPENDIX A—SCHEDULE p. 64
OF USER FEES

APPENDIX B—SAMPLE p. 69
FORMAT FOR A LETTER
RULING REQUEST

APPENDIX C—CHECKLIST p. 72
FOR A LETTER RULING
REQUEST

APPENDIX D—LIST OF p. 77
SMALL BUSINESS/SELF-
EMPLOYED DIVISION
(SB/SE) COMPLIANCE
AREA DIRECTORS FOR
REQUESTING
DETERMINATION LETTERS

SECTION 1. WHAT IS THE This revenue procedure explains how the Internal Revenue Service gives guidance to
PURPOSE OF THIS REVENUE taxpayers on issues under the jurisdiction of the Associate Chief Counsel (Corporate),
PROCEDURE? the Associate Chief Counsel (Financial Institutions & Products), the Associate Chief
Counsel (Income Tax & Accounting), the Associate Chief Counsel (International), the As-
sociate Chief Counsel (Passthroughs & Special Industries), the Associate Chief Counsel
(Procedure and Administration), and the Division Counsel/Associate Chief Counsel (Tax
Exempt and Government Entities). 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.

Operating divisions The Service includes four operating divisions that are responsible for meeting the needs of
of the Service the taxpayers they serve. These operating divisions are:

(1) Large and Mid-Size Business Division (LMSB), which generally serves corporations,
S corporations, and partnerships with assets in excess of $5 million;

(2) Small Business/Self-Employed Division (SB/SE), which generally serves corpora-
tions, S corporations, and partnerships with assets less than or equal to $5 million; estates
Sec. 1
2001–1 I.R.B. 7 January 2, 2001
and trusts; individuals filing an individual federal income tax return with accompanying
Schedule C (Profit or Loss from Business (Sole Proprietorship)), Schedule E (Supplemen-
tal Income and Loss), or Schedule F (Profit or Loss from Farming), or Form 2106 (Em-
ployee Business Expenses) or Form 2106-EZ (Unreimbursed Employee Business Ex-
penses); and individuals with international tax returns;

(3) Wage and Investment Division (W&I), which generally serves individuals with wage
and investment income only and with no international tax returns, filing an individual fed-
eral income tax return without accompanying Schedule C, E, or F, or Form 2106 or Form
2106-EZ; and

(4) Tax Exempt and Government Entities Division (TE/GE), which serves three distinct
taxpayer segments: employee plans, exempt organizations, and government entities.

Description of terms used in For purposes of this revenue procedure—
this revenue procedure
(1) any reference to director or field office refers to the Director, Field Operations,
LMSB, the Area Director, Field Compliance, SB/SE, or the Director, Compliance, W&I,
as appropriate, and their respective offices or, when appropriate, the Director, Interna-
tional, LMSB, the Director, Employee Plans Examinations, the Director, Exempt Organi-
zations Examinations, the Director, Federal, State & Local Governments, the Director, Tax
Exempt Bonds, or the Director, Indian Tribal Governments, and their respective offices;

(2) any reference to area office refers to Appeals LMSB Area Office or Appeals SB/SE-
TE/GE Area Office, as appropriate;

(3) the term “taxpayer” includes all persons subject to any provision of the Internal Rev-
enue Code (including issuers of § 103 obligations) and, when appropriate, their represen-
tatives; and

(4) the term “national office” refers to the Office of Associate Chief Counsel (Corporate),
the Office of Associate Chief Counsel (Financial Institutions & Products), the Office of
Associate Chief Counsel (Income Tax & Accounting), the Office of Associate Chief Coun-
sel (International), the Office of Associate Chief Counsel (Passthroughs & Special Indus-
tries), the Office of Associate Chief Counsel (Procedure and Administration), or the Office
of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), as
appropriate.

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 The Service provides guidance in the form of letter rulings, closing agreements, deter-
IS GUIDANCE PROVIDED BY mination letters, information letters, revenue rulings, and oral advice.
THE OFFICES OF ASSOCIATE
CHIEF COUNSEL (CORPORATE),
ASSOCIATE CHIEF COUNSEL
(FINANCIAL INSTITUTIONS
& PRODUCTS), ASSOCIATE
CHIEF COUNSEL (INCOME
TAX & ACCOUNTING),
ASSOCIATE CHIEF COUNSEL
(INTERNATIONAL), ASSOCIATE
CHIEF COUNSEL
(PASSTHROUGHS &
SPECIAL INDUSTRIES),
ASSOCIATE CHIEF COUNSEL
(PROCEDURE AND

Sec. 1
January 2, 2001 8 2001–1 I.R.B.
ADMINISTRATION), AND
DIVISION COUNSEL/
ASSOCIATE CHIEF
COUNSEL (TAX EXEMPT
AND GOVERNMENT
ENTITIES)?

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 in-
cludes 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 per-
manently and conclusively closed or when a taxpayer can show that there are good rea-
sons 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 agree-
ment 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 taxpay-
ers, separate agreements are entered into only if the class consists of 25 or fewer taxpay-
ers. 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 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 specifi-
cally answers the questions presented.

A determination letter does not include assistance provided by the U.S. competent au-
thority 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 di-
rector. It calls attention to a well-established interpretation or principle of tax law (includ-
ing 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 tax-
payer’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 pub-
lished for the information and guidance of taxpayers, Service personnel, and other inter-
ested parties.

Because each revenue ruling represents the conclusion of the Service regarding the appli-
cation of law to the entire statement of facts involved, taxpayers, Service personnel, and
Sec. 2.05
2001–1 I.R.B. 9 January 2, 2001
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 Inter-
nal 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. How-
ever, Service employees ordinarily will discuss with taxpayers or their representatives in-
quiries 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 dis-
cussed. 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 examina-
tion, appeal, or litigation of the issues unless the discussion is coordinated with those Ser-
vice 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 or before a federal court.

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
field 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 discus-
sions, and the absence of a response to such a letter is not confirmation of the substance of
the letter.

SECTION 3. ON WHAT Taxpayers may request letter rulings, information letters, and closing agreements under
ISSUES MAY TAXPAYERS this revenue procedure on issues within the jurisdiction of the Associate Chief Counsel
REQUEST WRITTEN (Corporate), the Associate Chief Counsel (Financial Institutions & Products), the Associate
GUIDANCE UNDER THIS Chief Counsel (Income Tax & Accounting), the Associate Chief Counsel (International),
PROCEDURE? the Associate Chief Counsel (Passthroughs & Special Industries), the Associate Chief
Counsel (Procedure and Administration), or the Division Counsel/Associate Chief Coun-
sel (Tax Exempt and Government Entities). The national office issues letter rulings to an-
swer 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 appropri-
ate director offices that relate to the Code sections under the jurisdiction of the Associate

Sec. 2.05
January 2, 2001 10 2001–1 I.R.B.
Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions & Prod-
ucts), the Associate Chief Counsel (Income Tax & Accounting), the Associate Chief Coun-
sel (International), the Associate Chief Counsel (Passthroughs & Special Industries), the
Associate Chief Counsel (Procedure and Administration), or the Division Counsel/Asso-
ciate Chief Counsel (Tax Exempt and Government Entities).

Issues under the jurisdiction .01 Issues under the jurisdiction of the Associate Chief Counsel (Corporate) include those
of the Associate Chief that involve consolidated returns; corporate acquisitions; reorganizations; liquidations; re-
Counsel (Corporate) demptions; spinoffs; transfers to controlled corporations; distributions to shareholders;
corporate bankruptcies; the effect of certain ownership changes on net operating loss car-
ryovers 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 jurisdiction .02 Issues under the jurisdiction of the Associate Chief Counsel (Financial Institutions &
of the Associate Chief Counsel Products) include those that involve income taxes and accounting method changes of
(Financial Institutions banks, savings and loan associations, real estate investment trusts (REITs), regulated in-
& Products) vestment companies (RICs), real estate mortgage investment conduits (REMICs), insur-
ance companies and products, and financial products.

Issues under the jurisdiction .03 Issues under the jurisdiction of the Associate Chief Counsel (Income Tax &
of the Associate Chief Counsel Accounting) include those that involve recognition and timing of income and deductions
(Income Tax & Accounting) of individuals and corporations; sales and exchanges; capital gains and losses; installment
sales; equipment leasing; long-term contracts; inventories; the alternative minimum tax;
accounting method changes for these and other miscellaneous issues; and accounting periods.

Issues under the jurisdiction .04 Issues under the jurisdiction of the Associate Chief Counsel (International) include the
of the Associate Chief tax treatment of nonresident aliens and foreign corporations; withholding of tax on non-
Counsel (International) resident 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.

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 agree-
ment should be requested under Rev. Proc. 96–53.

Issues under the jurisdiction .05 Issues under the jurisdiction of the Associate Chief Counsel (Passthroughs & Special
of the Associate Chief Counsel Industries) include those that involve income taxes of S corporations (except accounting
(Passthroughs & Special Industries) periods and methods) and certain noncorporate taxpayers (including partnerships, common
trust funds, and trusts); entity classification; estate, gift, generation-skipping transfer, and cer-
tain excise taxes; amortization, depreciation, depletion, and other engineering issues; account-
ing 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 .06 Issues under the jurisdiction of the Associate Chief Counsel (Procedure and
of the Associate Chief Counsel Administration) include only those that involve federal tax procedure and administration;
(Procedure and Administration) disclosure and privacy law; reporting and paying taxes; assessing and collecting taxes
(including interest and penalties); abating, crediting, or refunding overassessments or
overpayments of tax; and filing information returns.

Sec. 3.06
2001–1 I.R.B. 11 January 2, 2001
Issues under the jurisdiction .07 Issues under the jurisdiction of the Division Counsel/Associate Chief Counsel (Tax
of the Division Counsel/ Exempt and Government Entities) include those that involve income tax and other tax
Associate Chief Counsel aspects of executive compensation and employee benefit programs (other than those with-
(Tax Exempt and in the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division);
Government Entities) employment taxes; taxes on self-employment income; tax-exempt obligations; mortgage
credit certificates; Qualified Zone Academy Bonds (QZADS); and federal, state, local, and
Indian tribal governments.

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

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

Employee plans and .02 The procedures for obtaining letter rulings, determination letters, etc., on employee
exempt organizations plans and exempt organizations are under the jurisdiction of the Commissioner, Tax
Exempt and Government Entities Division. See Rev. Proc. 2001–4, this Bulletin. See also
Rev. Proc. 2001–6, this Bulletin, for the procedures for issuing determination letters on the
qualified status of pension, profit-sharing, stock bonus, annuity, and employee stock own-
ership 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 let-
ters, etc., under the jurisdiction of the Commissioner, Tax Exempt and Government
Entities Division, see Rev. Proc. 2001–8, this Bulletin.

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 sub-
mitted 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 nation-
al office ordinarily does not issue a letter ruling if, at the time the letter ruling is request-
ed, the identical issue is involved in the taxpayer’s return for an earlier period and that
issue—

(a) is being examined by a director;

(b) is being considered by an area office;

(c) is pending in litigation in a case involving the taxpayer or a related taxpayer;

(d) has been examined by a director or considered by an area office and the statutory
period of limitations on assessment or on filing a claim for refund or credit of tax has not
expired; or

(e) has been examined by a director or considered by an area office and a closing agree-
ment covering the issue or liability has not been entered into by a director or by an area
office.
Sec. 3.07
January 2, 2001 12 2001–1 I.R.B.
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
notified by the taxpayer or otherwise learns that an examination of that issue or the iden-
tical issue on an earlier year’s return has been started by a director. See section 8.04 of this
revenue procedure. However, even if an examination has begun, the national office ordi-
narily will issue the letter ruling if the 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 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 rul-
ing under this revenue procedure, a taxpayer may obtain relief for certain late S corpora-
tion and related elections by following the procedures in Rev. Proc. 98–55, 1998–2 C.B.
643, 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 proce-
dure.

A § 301.9100 request for .02 The national office will consider a request for an extension of time for making an
extension of time for election or other application for relief under § 301.9100–3 of the Procedure and
making an election or Administration Regulations. Even if submitted after the return covering the issue pre-
for other relief sented 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 area
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 let-
ter 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) Period 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 tax-
able 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
§ 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 sec-
tion 8.04(1)(b) of this revenue procedure.
Sec. 5.02
2001–1 I.R.B. 13 January 2, 2001
(4) National office will notify the director, appeals officer, or government counsel
of a § 301.9100 request if return is being examined by a field office or is being con-
sidered by an area 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 field office or con-
sidered by an area office or a federal court, the national office will notify the appropriate
director, appeals officer, or government counsel that a § 301.9100 request has been sub-
mitted to the national office. The examining officer, appeals officer, or government coun-
sel 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 Service official in the
operating division that has examination jurisdiction of the taxpayer’s tax return, appeals
officer, or government counsel.

Determinations under .03 Under Rev. Proc. 77–9, 1977–1 C.B. 542, the Office of Associate Chief Counsel
§ 999(d) of the (International) issues determinations under § 999(d) that may deny certain benefits of the
Internal Revenue Code 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 per-
son, 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 rev-
enue 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 tax-
payer’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 transac-
tion under the reorganization provisions.

In estate tax matters .05 In general, the national office issues prospective letter rulings on transactions affect-
ing 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 tax-
payer should obtain an extension of time for filing the return and should notify the nation-
al office branch considering the letter ruling request that an extension has been obtained.

If the return is filed before the letter ruling is received from the national office, the tax-
payer 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 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.

Sec. 5.02
January 2, 2001 14 2001–1 I.R.B.
In matters involving .06 In matters involving additional estate tax under § 2032A(c), the national office
additional estate tax issues letter rulings on proposed transactions and on completed transactions that occurred
under § 2032A(c) before the return is filed.

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

In generation-skipping .08 In general, the national office issues letter rulings on proposed transactions that
transfer tax matters 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, let-
ter 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 .09 In employment and excise tax matters, the national office issues letter rulings on
tax matters 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 request-
ed, the identical issue is involved in the taxpayer’s return for an earlier period and that issue—

(1) is being examined by a director;

(2) is being considered by an area office;

(3) is pending in litigation in a case involving the taxpayer or a related taxpayer;

(4) has been examined by a director or considered by an area office and the statutory
period of limitations on assessment or on filing a claim for refund or credit of tax has not
expired; or

(5) has been examined by a director or considered by an area office and a closing agree-
ment covering the issue or liability has not been entered into by a director or by an area
office.

If a return involving an issue for a particular year is filed while a request for a letter rul-
ing on that issue is pending, the national office will issue the letter ruling unless it is noti-
fied by the taxpayer or otherwise learns that an examination of that issue or an examina-
tion of the identical issue on an earlier year’s return has been started by a 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 director agrees, by memoran-
dum, to the issuance of the letter ruling.

In administrative provisions .10
matters
(1) In general. The national office issues letter rulings on matters arising under the
Code and related statutes and regulations that involve—
Sec. 5.10
2001–1 I.R.B. 15 January 2, 2001
(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 nation-
al office ordinarily does not issue a letter ruling if, at the time the letter ruling is request-
ed, the identical issue is involved in the taxpayer’s return for an earlier period and that
issue—

(a) is being examined by a director;

(b) is being considered by an area office;

(c) is pending in litigation in a case involving the taxpayer or a related taxpayer;

(d) has been examined by a director or considered by an area office and the statutory
period of limitations on assessment or on filing a claim for refund or credit of tax has not
expired; or

(e) has been examined by a director or considered by an area office and a closing agree-
ment covering the issue or liability has not been entered into by a director or area office.

If a return involving an issue for a particular year is filed while a request for a letter rul-
ing on that issue is pending, the national office will issue the letter ruling unless it is noti-
fied by the taxpayer or otherwise learns that an examination of that issue or an examina-
tion of the identical issue on an earlier year’s return has been started by a director. See
section 8.04 of this revenue procedure. But, even if an examination has begun, the nation-
al office ordinarily will issue the letter ruling if the director agrees, by memorandum, to
the issuance of the letter ruling.

In Indian tribal government .11 Pursuant to Rev. Proc. 84–37, 1984–1 C.B. 513, as modified and made permanent by
matters Rev. Proc. 86–17, 1986–1 C.B. 550, and as supplemented by Rev. Proc. 92–19, 1992–1
C.B. 685, the Office of Division Counsel/Associate Chief Counsel (Tax Exempt and
Government Entities) issues determinations recognizing a tribal entity as an Indian tribal
government within the meaning of § 7701(a)(40) or as a political subdivision of an Indian
tribal government under § 7871(d) if it determines, after consultation with the Secretary of
the Interior, that the entity satisfies the statutory definition of an Indian tribal government
or has been delegated governmental functions of an Indian tribal government. Requests
for determinations under Rev. Proc. 84–37 are letter ruling requests, and, therefore, should
be submitted to the Office of Division Counsel/Associate Chief Counsel (Tax Exempt and
Government Entities) pursuant to this revenue procedure.

(1) Definition of Indian tribal government. The term “Indian tribal government” is
defined under § 7701(a)(40) to mean the governing body of any tribe, band, community,
village or group of Indians, or (if applicable) Alaska Natives, that is determined by the
Secretary of the Treasury, after consultation with the Secretary of the Interior, to exercise
governmental functions. Section 7871(d) provides that, for purposes of § 7871, a subdi-
vision of an Indian tribal government shall be treated as a political subdivision of a state
if the Secretary of the Treasury determines, after consultation with the Secretary of the
Interior, that the subdivision has been delegated the right to exercise one or more of the
substantial governmental functions of the Indian tribal government.

(2) Inclusion in list of tribal governments. Rev. Proc. 83–87, 1983–2 C.B. 606, as
modified and made permanent by Rev. Proc. 86–17, and as supplemented by Rev. Proc.
Sec. 5.10
January 2, 2001 16 2001–1 I.R.B.
92–19, provides a list of Indian tribal governments that are treated similarly to states for
certain federal tax purposes. Rev. Proc. 84–36, 1984–1 C.B. 510, as modified and made
permanent by Rev. Proc. 86–17, provides a list of political subdivisions of Indian tribal
governments that are treated as political subdivisions of states for certain federal tax pur-
poses. Under Rev. Proc. 84–37, tribal governments or subdivisions recognized under
§ 7701(a)(40) or § 7871(d) will be included on the list of recognized tribal government
entities in revised versions of Rev. Proc. 83–87 or Rev. Proc. 84–36.

Generally not to business .12 The national office does not issue letter rulings to business, trade, or industrial asso-
associations or groups ciations 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 .13 The national office does not issue letter rulings to foreign governments or their
foreign governments political subdivisions about the U.S. tax effects of their laws. The national office also 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 .14 The national office ordinarily does not issue letter rulings on a matter involving the
tax consequences of federal tax consequences of any proposed federal, state, local, municipal, or foreign
proposed legislation legislation. However, the Office of Division Counsel/Associate Chief Counsel (Tax
Exempt and Government Entities) may issue letter rulings regarding the effect of proposed
state, local, or municipal legislation upon an eligible deferred compensation plan under
§ 457(b) provided that the letter ruling request relating to the plan complies with the other
requirements of this revenue procedure. The national office also may provide general
information in response to an inquiry.

Issuance of a letter ruling .15 Unless the issue is covered by section 7 of this revenue procedure, Rev. Proc. 2001–3,
before the issuance of a this Bulletin, or Rev. Proc. 2001–7, this Bulletin, a letter ruling may be issued before the
regulation or other issuance of a temporary or final regulation or other published guidance that interprets the
published guidance 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 admin-
istration.

(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 guid-
ance 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
Sec. 5.15
2001–1 I.R.B. 17 January 2, 2001
consider all letter ruling requests unless the issue is covered by section 7 of this revenue
procedure, Rev. Proc. 2001–3, or Rev. Proc. 2001–7.

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

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 rul-
ing, opinion, or court decision published in the Internal Revenue Bulletin.

In income and gift .01 In income and gift tax matters, directors issue determination letters in response to
tax matters 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, directors do not issue determination letters on the tax consequences of pro-
posed transactions. However, a director may issue a determination letter on the replace-
ment, 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 involuntar-
ily converted.

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

In generation-skipping .03 In generation-skipping transfer tax matters, directors issue determination letters in
transfer tax matters response to written requests affecting the generation-skipping transfer tax returns over
which the 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 .04 In employment and excise tax matters, directors issue determination letters in
excise tax matters 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 .05 A director will not issue a determination letter in response to any request if—
determination letters are
not issued by a director (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 area office;

(3) the determination letter is requested by an industry, trade association, or similar
group; or

(4) the request involves an industry-wide problem.

Sec. 5.15
January 2, 2001 18 2001–1 I.R.B.
Under no circumstances will a director issue a determination letter unless it is clearly
shown that the request concerns a return that has been filed or is required to be filed and
over which the director has, or will have, examination jurisdiction.

A director will not issue a determination letter on an employment tax question if the spe-
cific 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 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
manufacturers excise tax. The national office, however, will issue letter rulings in this
area. See section 7.05 of this revenue procedure.

Requests concerning income, .06 A request received by a director on a question concerning an income, estate, or gift
estate, or gift tax returns 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 .07 A taxpayer who, before filing a return, receives a determination letter about any
letter to taxpayer’s return 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 pro-
cedure 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 direc-
tor to reconsider the matter or to request technical advice from the national office as
explained in Rev. Proc. 2001–2, this Bulletin.

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

Ordinarily not in certain areas .01 The Service ordinarily will not issue letter rulings or determination letters in certain
because of factual nature areas because of the factual nature of the problem involved or because of other reasons.
of the problem Rev. Proc. 2001–3 and Rev. Proc. 2001–7 provide a list of these areas. This list is not all-
inclusive 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 whenev-
er warranted by the facts or circumstances of a particular case.

Instead of issuing a letter ruling or determination letter, the national office or a 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 .02 A letter ruling or a determination letter will not be issued on alternative plans of pro-
hypothetical situations posed transactions or on hypothetical situations.

Ordinarily not on part of .03 The national office ordinarily will not issue a letter ruling on only part of an inte-
an integrated transaction grated 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 taxpay-
er should call the branch having jurisdiction for the matters on which the taxpayer is seeking a let-
ter 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.
Sec. 7.04
2001–1 I.R.B. 19 January 2, 2001
Ordinarily not on questions .04 A letter ruling or determination letter ordinarily will not be issued on questions
involving the validity of the involving the validity of the federal income tax and other taxes set forth in the Code, ques-
federal income tax or tions on the authority or jurisdiction of the Service to enforce the Code or collect infor-
similar matters mation, or similar matters.

On constructive sales price .05 The national office will issue letter rulings in all cases on the determination of a con-
under § 4216(b) or § 4218(c) structive 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.

Ordinarily not on which of .06 A letter ruling or determination letter ordinarily will not be issued on which of two
two entities is a common entities, under common law rules applicable in determining the employer-employee
law employer relationship, is the employer, when one entity is treating the worker as an employee.

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 determi-
nation 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.

Specific and additional instructions also apply to requests for letter rulings and determi-
nation letters on certain matters. Those matters are listed in section 9 of this revenue pro-
cedure followed by a reference (usually to another revenue procedure) where more infor-
mation can be obtained.

Certain information required .01
in all requests

Facts (1) Complete statement of facts and other information. Each request for a letter rul-
ing 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 accru-
al) for maintaining the accounting books and filing the federal income tax return, of all
interested parties;

(c) a description of the taxpayer’s business operations;

(d) a complete statement of the business reasons for the transaction; and

(e) 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 transac-
tion must be submitted.

Sec. 7.04
January 2, 2001 20 2001–1 I.R.B.
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 lan-
guage 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 acceptabili-
ty 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
language 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 trans-
lation must be: (i) from an official publication of the foreign government or another wide-
ly available, generally accepted publication; or (ii) a certified English translation submit-
ted 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 qual-
ified 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, instru-
ments, 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 attes-
tation 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 regard-
ing 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 sup-
plemental 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
Sec. 8.01(4)
2001–1 I.R.B. 21 January 2, 2001
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 director;

(b) has been examined, but the statutory period of limitations on assessment or on fil-
ing a claim for refund or credit of tax has not expired;

(c) has been examined, but a closing agreement covering the issue or liability has not
been entered into by a director;

(d) is being considered by an area office in connection with a return from an earlier period;

(e) has been considered by an area office in connection with a return from an earlier
period, but the statutory period of limitations on assessment or on filing a claim for refund
or credit of tax has not expired;

(f) has been considered by an area 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 area office; or

(g) is pending in litigation in a case involving the taxpayer or a related taxpayer.

Same or similar issue (5) Statement regarding whether same or similar issue was previously ruled on or
previously submitted or requested, or is currently pending. The request must also state whether, to the best of
currently pending 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 simi-
lar 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 sub-
mitting another request (including an application for change in accounting method) involv-
ing 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.

Interpretation of a substantive (6) Statement regarding interpretation of a substantive provision of an income or
provision of an income or estate tax treaty. If the request involves the interpretation of a substantive provision of
estate tax treaty an income or estate tax treaty, the request must also state whether–

(a) the tax authority of the treaty jurisdiction has issued a ruling on the same or similar
issue for the taxpayer, a related 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
any predecessor;

Sec. 8.01(4)
January 2, 2001 22 2001–1 I.R.B.
(b) the same or similar issue for the taxpayer, a related taxpayer, or any predecessor is
being examined, or has been settled, by the tax authority of the treaty jurisdiction or is oth-
erwise the subject of a closing agreement in that jurisdiction; and

(c) the same or similar issue for the taxpayer, a related taxpayer, or any predecessor is
being considered by the competent authority of the treaty jurisdiction.

Letter from Bureau of Indian (7) Letter from Bureau of Indian Affairs relating to a letter ruling request for
Affairs relating to Indian recognition of Indian tribal government status or status as a political subdivision of
tribal government an Indian tribal government. To facilitate prompt action on a letter ruling request for
recognition of Indian tribal government status or status as a political subdivision of an
Indian tribal government, the taxpayer is encouraged to submit with the letter ruling
request a letter from the Department of the Interior, Bureau of Indian Affairs (“BIA”), ver-
ifying that the tribe is recognized by BIA as an Indian tribe and that the tribal government
exercises governmental functions or that the political subdivision of the Indian tribal gov-
ernment has been delegated substantial governmental functions. A letter ruling request
that does not contain this letter from BIA cannot be resolved until the Service obtains a let-
ter from BIA regarding the tribe’s status.

The taxpayer wishing to expedite the letter ruling process may send a request to verify
tribal status to the following address at BIA:

Branch of Tribal Government & Alaska
Division of Indian Affairs
Office of the Solicitor, Mail Stop 6456
U.S. Department of the Interior
1849 C Street, N.W.
Washington, D.C. 20240

Statement of authorities (8) Statement of supporting authorities. If the taxpayer advocates a particular con-
supporting taxpayer’s views clusion, 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 pro-
posed 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 author-
ities.

Statement of authorities (9) Statement of contrary authorities. The taxpayer is also encouraged to inform the
contrary to taxpayer’s views 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 tax-
payer 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 rul-
ing 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 sig-
nificant contrary authorities, the Service may need to request additional information,
which will delay action on the request.

Sec. 8.01(10)
2001–1 I.R.B. 23 January 2, 2001
Statement identifying pending (10) Statement identifying pending legislation. At the time of filing the request, the
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 (11) Statement identifying information to be deleted from copy of letter ruling or
by § 6110 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 accom-
panied by a statement indicating the deletions desired (“deletions statement”). If the dele-
tions statement is not submitted with the request, a Service representative will tell the tax-
payer 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 tax-
payer 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 deter-
mination 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 addition-
al 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 sub-
mit a copy of the version of the letter ruling or determination letter and bracket the dele-
tions 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.
Sec. 8.01(11)
January 2, 2001 24 2001–1 I.R.B.
(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 (12) Signature by taxpayer or authorized representative. The request for a letter rul-
ing 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 (13) Authorized representatives. To sign the request or to appear before the Service
in connection with the request, the taxpayer’s authorized 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 cur-
rently 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, posses-
sion, 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 accoun-
tant, that is currently enrolled to practice before the Service and is not currently under sus-
pension or disbarment from practice before the Service. He or she must file a written dec-
laration 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 (2000));

Enrolled actuary (d) An enrolled actuary who is a person, other than an attorney or certified public accoun-
tant, 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 show-
ing current qualification as an enrolled actuary and current authorization to represent the tax-
payer. 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 (e) Any other person, including a foreign representative, who has received a “Letter of
Authorization” 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, SC:DOP, 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, (f) The above requirements do not apply to a regular full-time employee representing
bona fide officer, administrator, his or her employer; to a general partner representing his or her partnership; to a bona fide
trustee, etc. officer representing his or her corporation, association, or organized group; to a trustee,
receiver, guardian, personal representative, administrator, or executor representing a trust,
receivership, guardianship, or estate; or to an individual representing his or her immediate

Sec. 8.01(13)
2001–1 I.R.B. 25 January 2, 2001
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(13)) 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(13)) 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 sec-
tion 8.01(13).

Power of attorney and (14) Power of attorney and declaration of representative. Any authorized represen-
declaration of representative tative, whether or not enrolled to practice, must also comply with the conference and prac-
tice requirements of the Statement of Procedural Rules (26 C.F.R. § 601.501–601.509
(2000)), which provide the rules for representing a taxpayer before the Service. It is pre-
ferred 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 transmis-
sion (fax) of the power of attorney is acceptable so long as its authenticity is not reason-
ably disputed. For additional information regarding the power of attorney form, see sec-
tion 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 (15) Penalties of perjury statement.

(a) Format of penalties of perjury statement. A request for a letter ruling or deter-
mination letter and any change in the request submitted at a later time must be accompa-
nied 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 tax-
payer who has personal knowledge of the facts and whose duties are not limited to obtain-
ing 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.

Number of copies of request (16) Number of copies of request to be submitted. Generally, a taxpayer needs only
to be submitted to submit one copy of the request for a letter ruling or determination letter. If, however,
Sec. 8.01(13)
January 2, 2001 26 2001–1 I.R.B.
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(11)(a) of this revenue procedure. (One copy is the
request for the letter ruling or determination letter and the second copy is the deleted ver-
sion 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 (17) Sample format for a letter ruling request. To assist a taxpayer or the taxpayer’s rep-
resentative 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 tax-
payer’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 (18) Checklist for letter ruling requests. The Service will be able to respond more quick-
ly 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) or a copy can be obtained from this revenue procedure in Internal Revenue Bulletin
2001–1 on the IRS web site at http://www.irs.ustreas.gov/prod/bus_info/bullet.html. A pho-
tocopy of this checklist may be used.

Additional information required .02
in certain circumstances

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 sep-
arate 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 fea-
sible 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.

In issuing each letter ruling, the Service will state that it has issued separate letter rul-
ings 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 let-
ter. Unless the power of attorney provides otherwise, the Service will send the original of
Sec. 8.02(2)
2001–1 I.R.B. 27 January 2, 2001
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 deter-
mination 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 autho-
rization. See section 8.01(14) of this revenue procedure.

Copies of letter ruling or (a) To have copies sent to multiple representatives. When a taxpayer has more than
determination letter sent to one representative, the Service will send the copy of the letter ruling or determination let-
multiple representatives ter 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 rep-
resentative 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, howev-
er, will be sent to no more than two representatives.

Original of letter ruling or (b) To have original sent to taxpayer’s representative. A taxpayer may request that
determination letter sent to the original of the letter ruling or determination letter be sent to the taxpayer’s representa-
taxpayer’s representative tive. In this case, a copy of the letter ruling or determination letter will be sent to the tax-
payer. The letter ruling or determination letter is addressed to the taxpayer’s representa-
tive to whom the original is sent.

If the taxpayer wants the original of the letter ruling or determination letter sent to the tax-
payer’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 let-
ter ruling or determination letter is to be sent to the taxpayer’s representative. When a tax-
payer 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 (c) To have no copy sent to taxpayer’s representative. If a taxpayer does not want a
determination letter sent to copy of the letter ruling or determination letter sent to any representative, the taxpayer
taxpayer’s representative 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 sum-
mary statement of the facts the taxpayer believes to be controlling in reaching the conclu-
sion 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.

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 peri-
ods, applications for recognition of exempt status under § 521, or rulings on employment
tax status.

Sec. 8.02(2)
January 2, 2001 28 2001–1 I.R.B.
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.

Expedited handling (4) To request expedited handling. The Service ordinarily processes requests for
letter rulings and determination letters in order of the date received. Expedited han-
dling means that a request is processed ahead of the regular order. Expedited handling
is granted only in rare and unusual cases, both out of fairness to other taxpayers and
because the Service seeks to process all requests as expeditiously as possible and to
give appropriate deference to normal business exigencies in all cases not involving
expedited handling.

A taxpayer who has a compelling need to have a request processed ahead of the regular
order may request expedited handling. This request must explain in detail the need for
expedited handling. The request 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 is not made in a separate letter, then the letter in which the letter ruling or deter-
mination letter request is made should say, at the top of the first page: “Expedited
Handling Is Requested. See page ___ of this letter.”

A request for expedited handling will not be forwarded to a rulings branch for action
until the check for the user fee is received.

Whether a request for expedited handling will be granted is within the Service’s discretion.
The Service may grant the request when a factor outside a taxpayer’s control creates a real
business need to obtain a letter ruling or determination letter before a certain time in order to
avoid serious business consequences. Examples include situations in which a court or gov-
ernmental agency has imposed a specific deadline for the completion of a transaction, or a
transaction must be completed expeditiously to avoid an imminent business emergency (such
as the hostile takeover of a corporate taxpayer), provided that the taxpayer can demonstrate
that the deadline or business emergency, and the need for expedited handling, resulted from
circumstances that could not reasonably have been anticipated or controlled by the taxpayer.
To qualify for expedited handling in such situations, the taxpayer must also demonstrate that
the taxpayer submitted the request as promptly as possible after becoming aware of the dead-
line or emergency. The extent to which the letter ruling or determination letter complies with
all of the applicable requirements of this revenue procedure, and fully and clearly presents the
issues, is a factor in determining whether expedited treatment will be granted. When the
Service agrees to process a request out of order, it cannot give assurance that any letter ruling
or determination letter will be processed by the time requested.

The scheduling of a closing date for a transaction or a meeting of the board of directors
or shareholders of a corporation, without regard for the time it may take to obtain a letter
ruling or determination letter, will not be considered a sufficient reason to process a
request ahead of its regular order. Also, the possible effect of fluctuation in the market
price of stocks on a transaction will not be considered a sufficient reason to process a
request out of order.

Because most requests for letter rulings and determination letters cannot be
processed ahead of the regular order, the Service urges all taxpayers to submit their
requests well in advance of the contemplated transaction. In addition, to facilitate
prompt action on letter ruling requests, taxpayers are encouraged to ensure that their
initial submissions comply with all of the requirements of this revenue procedure
(including the requirements of other applicable guidelines set forth in section 9 of this
revenue procedure), to prepare “two-part” requests described in section 8.02(3) of this
revenue procedure when possible, and to provide any additional information requested
by the Service promptly.

Sec. 8.02(5)
2001–1 I.R.B. 29 January 2, 2001
Facsimile transmission (fax) of (5) To receive any document related to the letter ruling request by facsimile trans-
any document related to the mission (fax). If the taxpayer requests, a copy of any document related to the letter
letter ruling request 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, how-
ever, 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 tax-
payer 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
prior to the signing, of the document. The request must contain the fax number of the tax-
payer 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 transmit-
ted, 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 doc-
ument 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:PA:T:CRU).

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 (8) To obtain the applicable user fee for substantially identical letter rulings or
rulings or identical identical accounting method changes. A taxpayer seeking the user fee provided in para-
accounting method changes graph (A)(5) of Appendix A of this revenue procedure for substantially identical letter rul-
ings or identical accounting method changes must provide the information required in sec-
tion 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
(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
Associate Chief Counsel (Procedure and Administration), or the Division
Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), 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:PA:T
P.O. Box 7604
Sec. 8.02(5)
January 2, 2001 30 2001–1 I.R.B.
Ben Franklin Station
Washington, D.C. 20044

However, if a private delivery service is used, the address is:

Internal Revenue Service
Attn: CC:PA:T, Room 6561
1111 Constitution Avenue, N.W.
Washington, D.C. 20224

(b) Requests for letter rulings may also be hand delivered 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:PA:T, Room 6561
1111 Constitution Avenue, N.W.
Washington, D.C. 20224

Requests for determination letters (2) Requests for determination letters

(a) If LMSB has or will have examination jurisdiction over the taxpayer’s tax return, the
taxpayer should send a request for a determination letter to the following address:

Internal Revenue Service
Attn: Manager, Office of Pre-Filing Services
Large and Mid-Size Business Division
C:LM:PFT:PF
Mint Building, 3rd Floor
1111 Constitution Avenue, N.W.
Washington, D.C. 20224

(b) Other taxpayers should send a request for a determination letter to the appropriate direc-
tor whose office has or will have examination jurisdiction over the taxpayer’s return. The
appropriate director for a taxpayer under the jurisdiction of SB/SE is listed in Appendix D.

(c) 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 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 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(10)
of this revenue procedure; or

Sec. 8.04
2001–1 I.R.B. 31 January 2, 2001
(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 mem-
ber 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 the national office if a return is filed and must attach the
request to the 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 field office and thereby avoid premature field action on the issue.

This section 8.04 also applies to pending requests for a closing agreement on a transac-
tion for which a letter ruling is not requested or issued, and for an advance pricing agree-
ment.

When to attach letter .05
ruling to return
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 .06
of request
The taxpayer or the taxpayer’s authorized representative may obtain information regard-
ing 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 repre-
sentative who contacts the taxpayer as explained in section 10.02 of this revenue procedure.

Request may be withdrawn .07
or national office may decline
to issue letter ruling (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 rul-
ing 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 appropriate Service official.

(a) Request to change an accounting method. If a taxpayer withdraws or the nation-
al office declines to grant (for any reason) a request to change from or to adopt an improp-
er method of accounting, the national office will notify, by memorandum, the appropriate
Service official in the operating division that has examination jurisdiction of the taxpay-
er’s tax return and the Change in Method of Accounting Technical Advisor, and may give
its views on the issues in the request to the Service official to consider in any later exam-
ination 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 Service official in the operating
division that has examination jurisdiction of the taxpayer’s tax return and may give its
views on the issues in the request to the Service official to consider in any later examina-
tion of the return. This section 8.07(2)(b) generally does not apply if the taxpayer with-
draws 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.
Sec. 8.04
January 2, 2001 32 2001–1 I.R.B.
(c) Notification of Service official may constitute Chief Counsel Advice. If the
memorandum to the Service official 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 public inspection under § 6110. For exam-
ple, 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 the refunds of user
fees.

Compliance with Treasury .08
Department Circular No. 230
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 repre-
sentative is not in compliance with Circular No. 230, the national office will bring the mat-
ter to the attention of the Director of Practice.

For the requirement regarding compliance with the conference and practice require-
ments, see section 8.01(14) 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?

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 sec-
tion.

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

CODE OR REGULATION SECTION REVENUE PROCEDURE AND NOTICE

103, 141-150, 7478, and 7871 Rev. Proc. 96–16, 1996–1 C.B. 630 (for a reviewable ruling under § 7478 and a nonre-
Issuance of state or local viewable ruling); Rev. Proc. 88–31, 1988–1 C.B. 832 (for approval of areas of chronic eco-
obligations nomic 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.

1.166–2(d)(3) Rev. Proc. 92–84, 1992–2 C.B. 489.
Uniform express
determination letter
for making election
Sec. 9.01
2001–1 I.R.B. 33 January 2, 2001
Subchapter C–Corporate Rev. Proc. 77–37, 1977–2 C.B. 568, as modified by Rev. Proc. 89–30, 1989–1 C.B. 895, and
Distributions and Adjustments 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. 2001–3), 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 section 3.01 of Rev. Proc. 2001–3 (cor-
porate distributions, transfers, and reorganizations under §§ 332, 351, 368(a)(1)(A),
368(a)(1)(B), 368(a)(1)(C), 368(a)(1)(E), and 368(a)(1)(F)), which describes certain cor-
porate reorganizations where the Service will not issue advance letter rulings or determi-
nation letters.

301 Rev. Proc. 87–22, 1987–1 C.B. 718.
Nonapplicability on sales of
stock of employer to defined
contribution plan

302, 311 Rev. Proc. 86–18, 1986–1 C.B. 551; and Rev. Proc. 77–41, 1977–2 C.B. 574.
Checklist questionnaire

302(b)(4) Rev. Proc. 81–42, 1981–2 C.B. 611.
Checklist questionnaire

331 Rev. Proc. 86–16, 1986–1 C.B. 546.
Checklist questionnaire

332 Rev. Proc. 90–52, 1990–2 C.B. 626.
Checklist questionnaire

351 Rev. Proc. 83–59, 1983–2 C.B. 575. But see section 3.01 of Rev. Proc. 2001–3, which
Checklist questionnaire describes certain transfers to controlled corporations where the Service will not issue
advance letter rulings or determination letters.

355 Rev. Proc. 96–30, 1996–1 C.B. 696.
Checklist questionnaire

368(a)(1)(E) Rev. Proc. 81–60, 1981–2 C.B. 680. But see section 3.01 of Rev. Proc. 2001–3, which
Checklist questionnaire 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) Rev. Proc. 92–29, 1992–1 C.B. 748.
Alternative method for the
inclusion of common
improvement costs in basis

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

521
Appeal procedure with regard Rev. Proc. 90–27, 1990–1 C.B. 514.
to adverse determination letters
and revocation or modification of
exemption letter rulings and
determination letters

1.817–5(a)(2) Rev. Proc. 92–25, 1992–1 C.B. 741.
Issuer of a variable contract
requesting relief

Sec. 9.01
January 2, 2001 34 2001–1 I.R.B.
877, 2107, and 2501(a)(3) Notice 97–19, 1997–1 C.B. 394, as modified by Notice 98–34, 1998–2 C.B. 29.
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

1362(b)(5) and 1362(f) Rev. Proc. 98–55, 1998–2 C.B. 643; Rev. Proc. 97–48, 1997–2 C.B. 521.
Relief for late S corporation and
related elections under
certain circumstances

1.1502–13(e)(3) Rev. Proc. 97–49, 1997–2 C.B. 523.
Consent to treat intercompany
transactions on a separate entity
basis and revocation of this consent

1.1502–76(a)(1) Rev. Proc. 89–56, 1989–2 C.B. 643.
Consent to file a consolidated
return where member(s) of the
affiliated group use a 52-53
week taxable year

1504(a)(3)(A) and (B) Rev. Proc. 91–71, 1991–2 C.B. 900.
Waiver of application of
§ 1504(a)(3)(A) for
certain corporations

1552 Rev. Proc. 90–39, 1990–2 C.B. 365, as clarified by Rev. Proc. 90–39A, 1990–2 C.B. 367.
Consent to elect or change
method of allocating affiliated
group’s consolidated federal
income tax liability

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

7701(a)(40) and 7871(d) Rev. Proc. 84–37, 1984–1 C.B. 513, as modified and made permanent by Rev. Proc. 86–17,
Indian tribal governments 1986–1 C.B. 550, and as supplemented by Rev. Proc. 92–19, 1992–1 C.B. 685 (provides
and subdivision of Indian guidelines for obtaining letter rulings recognizing Indian tribal government or tribal gov-
tribal governments ernment subdivision status; also provides for inclusion in list of recognized tribal govern-
ments in revised versions of Rev. Proc. 83–87, 1983–2 C.B. 606, as modified and made
permanent by Rev. Proc. 86–17, and as supplemented by Rev. Proc. 92–19, or in list of rec-
ognized subdivisions of Indian tribal governments in revised versions of Rev. Proc. 84–36,
1984–1 C.B. 510, as modified and made permanent by Rev. Proc. 86–17).

7702 Notice 99–48, 1999–38 I.R.B. 429.
Closing agreement for failed
life insurance contracts

7702A Rev. Proc. 99–27, 1999–1 C.B. 1186 (this revenue procedure is available only for requests
Relief for inadvertent non-egregious for relief received on or before May 31, 2001)
failure to comply with modified
endowment contract rules

7704(g) Notice 98–3, 1998–1 C.B. 333.
Revocation of election

Sec. 9.01
2001–1 I.R.B. 35 January 2, 2001
SUBJECT MATTERS REVENUE PROCEDURE

Accounting methods; Rev. Proc. 97–27, 1997–1 C.B. 680; and Rev. Proc. 2001–1 (this revenue procedure) for
obtaining consent to which sections 1, 2.01, 2.02, 2.06, 3.01, 3.02, 3.03, 3.05, 5.02, 5.12, 5.14, 7.01, 7.02, 7.03,
changes in method 8.01(1), 8.01(2), 8.01(3), 8.01(4), 8.01(5), 8.01(6), 8.01(8), 8.01(9), 8.01(10), 8.01(13),
8.01(14), 8.01(15), 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, Rev. Proc. 87–32, 1987–2 C.B. 396, as modified by T.D. 8680, 1996–2 C.B. 194; and Rev.
retain or change for partnership, Proc. 2001–1 (this revenue procedure) for which sections 1, 2.01, 2.02, 2.06, 3.03, 5.02,
S corporation, and personal 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(8),
service corporation 8.01(9), 8.01(10), 8.01(13), 8.01(14), 8.01(15), 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 Rev. Proc. 2000–11, 2000–3 I.R.B. 309; and Rev. Proc. 2001–1 (this revenue procedure) for
in period which sections 1, 2.01, 2.02, 2.06, 3.03, 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(8), 8.01(9), 8.01(10), 8.01(13), 8.01(14), 8.01(15),
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 ques-
tionnaire), 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. 2001–1 (this revenue procedure) for
which sections 2.06, 3.03, 8, 10.04, 10.06, and 11.05 are applicable.

Estate, gift, and generation- Rev. Proc. 91–14, 1991–1 C.B. 482 (checklist questionnaire).
skipping transfer tax issues

Deferred intercompany transactions; Rev. Proc. 82–36, 1982–1 C.B. 490.
election not to defer gain or loss

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

(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 (Passthroughs & Special Industries), Attention CC:PA:T, 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 (Passthroughs & Special Industries), Attention
CC:PA:T, Room 6561, 1111 Constitution Avenue, N.W., Washington, D.C. 20224). These
communications will be treated as third party contacts for purposes of § 6110.
Sec. 9.01
January 2, 2001 36 2001–1 I.R.B.
Unfunded deferred compensation Rev. Proc. 71–19, 1971–1 C.B. 698, as amplified by Rev. Proc. 92–65, 1992–2 C.B. 428.
See Rev. Proc. 92–64, 1992–2 C.B. 422, for the model trust for use in Rabbi Trust
Arrangements.

Safe harbor revenue procedures .02 For requests relating to the following Code sections and subject matters, see the fol-
lowing safe harbor revenue procedures.

CODE OR REGULATION SECTION REVENUE PROCEDURE

103 and 141–150 Rev. Proc. 93–17, 1993–1 C.B. 507 (change of use of proceeds); Rev. Proc. 97–13, 1997–1
Issuance of state or local obligations C.B. 632 (management contracts); and Rev. Proc. 97–14, 1997–1 C.B. 634 (research agreements).

280B Rev. Proc. 95–27, 1995–1 C.B. 704.
Certain structural modifications
to a building not treated
as a demolition

355(a)(1)(B) Section 4.05(1)(b) of Rev. Proc. 96–30, 1996–1 C.B. 696, 705.
Transaction not violating
the device test

584(a) Rev. Proc. 92–51, 1992–1 C.B. 988.
Qualification of a proposed
common trust fund plan

642(c)(5) Rev. Proc. 88–53, 1988–2 C.B. 712.
Qualification of trusts as pooled
income funds

664(d)(1) Rev. Proc. 89–21, 1989–1 C.B. 842, as amplified by Rev. Proc. 90–32, 1990–1 C.B. 546.
Qualification of trusts as charitable
remainder annuity trusts

664(d)(2) Rev. Proc. 89–20, 1989–1 C.B. 841, as amplified by Rev. Proc. 90–30, 1990–1 C.B. 534.
Qualification of trusts as
charitable remainder unitrusts

664(d)(2) and (3) Rev. Proc. 90–31, 1990–1 C.B. 539.
Qualification of trusts as
charitable remainder unitrusts

1031(a) Rev. Proc. 2000–37, 2000–40 I.R.B. 308.
Qualification as a qualified
exchange accommodation
arrangement

1286 Rev. Proc. 91–50, 1991–2 C.B. 778.
Determination of reasonable
compensation under mortgage
servicing contracts

1362(f) Rev. Proc. 98–55, 1998–2 C.B. 643.
Automatic inadvertent
termination relief to
certain corporations

Sec. 9.02
2001–1 I.R.B. 37 January 2, 2001
20.2056A–2(d)(1)(i) and (d)(1)(ii) Rev. Proc. 96–54, 1996–2 C.B. 386.
Sample trust language

1.7704–2(d) Rev. Proc. 92–101, 1992–2 C.B. 579.
New business activity of
existing partnership is closely
related to pre-existing business

SUBJECT MATTERS REVENUE PROCEDURE

Certain rent-to-own contracts Rev. Proc. 95–38, 1995–2 C.B. 397.
treated as leases

Automatic change .03 For requests to change an accounting period or accounting method, see the follow-
revenue procedures ing automatic change revenue procedures published and/or in effect as of December 31,
2000. A taxpayer complying timely with an automatic change revenue procedure will be
deemed to have obtained the consent of the Commissioner to change the taxpayer’s
accounting period or accounting method, as applicable.

CODE SECTION REVENUE PROCEDURE

442 The automatic change revenue procedures for obtaining a change in annual accounting
Changes in accounting periods period include: Rev. Proc. 2000–11, 2000–3 I.R.B. 309 (certain corporations that have not
changed their accounting period within the prior 6 calendar years or other specified time);
Rev. Proc. 87–32, 1987–2 C.B. 396, as modified by § 301.9100–3 (partnership, S corporation,
or personal service corporation seeking a natural business year or an ownership taxable year);
Rev. Proc. 68–41, 1968–2 C.B. 943, as modified by Rev. Proc. 81–40, 1981–2 C.B. 605 (trusts
held by certain fiduciaries needing a workload spread); and Rev. Proc. 66–50, 1966–2 C.B.
1260, as modified by Rev. Proc. 81–40 (individual seeking a calendar year).

446 The automatic change revenue procedures for obtaining a change in method of accounting
Changes in accounting methods include: Rev. Proc. 99–49, 1999–52 I.R.B. 725 (applies to the changes in methods of account-
ing that are described in the Appendix of Rev. Proc. 99–49 involving §§ 56, 162, 167, 168,
171, 174, 197, 263, 263A, 404, 446, 451, 454, 455, 461, 467, 471, 472, 475, 585, 1272, 1273,
1278, and 1281, and former § 168), as modified and amplified by Rev. Proc. 2001–10, 2001–2
I.R.B. 272 (qualifying taxpayers with average annual gross receipts of $1 million or less seek-
ing to change from an accrual method to the cash method or from an inventory method to a
method complying with § 1.162–3; this revenue procedure is effective for taxable years end-
ing on or after December 17, 1999), Rev. Proc. 2000–50, 2000–52 I.R.B. 601 (taxpayers seek-
ing to change their treatment of certain computer software costs), Rev. Proc. 2000–38,
2000–40 I.R.B. 310 (certain taxpayers seeking to change to any of the three permissible meth-
ods of accounting for distributor commissions prescribed in Rev. Proc. 2000–38), Rev. Rul.
2000–7, 2000–9 I.R.B. 712 (certain taxpayers seeking to change their method of accounting
for removal costs to conform with the holding in Rev. Rul. 2000–7), Rev. Rul. 2000–4,
2000–4 I.R.B. 331 (certain taxpayers seeking to change their method of accounting for ISO
9000 certification costs to conform with the holding in Rev. Rul. 2000–4), and Notice 2000–4,
2000–3 I.R.B. 313 (certain taxpayers seeking to change their method of accounting for depre-
ciation of MACRS property acquired in a transaction to which § 1031 or § 1033 applies); Rev.
Proc. 98–58, 1998–2 C.B. 710 (certain taxpayers seeking to change to the installment method
of accounting under § 453 for alternative minimum tax purposes for certain deferred payment
sales contracts relating to property used or produced in the trade or business of farming); Rev.
Proc. 97–43, 1997–2 C.B. 494 (certain taxpayers required to change their method of account-
ing as a result of making elections out of certain exemptions from dealer status for purposes
of § 475); Rev. Proc. 92–67, 1992–2 C.B. 429 (certain taxpayers with one or more market dis-
count bonds seeking to make a § 1278(b) election or a constant interest rate election); Rev.
Proc. 92–29, 1992–1 C.B. 748 (certain taxpayers seeking to use an alternative method under
§ 461(h) for including common improvement costs in basis); and Rev. Proc. 91–51, 1991–2

Sec. 9.03
January 2, 2001 38 2001–1 I.R.B.
C.B. 779 (certain taxpayers under examination that sell mortgages and retain rights to service
the mortgages).

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

The national office will issue letter rulings on the matters and under the circumstances
explained in sections 3 and 5 of this revenue procedure and in the manner explained in this
section and section 11 of this revenue procedure.

Controls request and refers .01 All requests for letter rulings will be controlled by the Technical Services staff of
it to appropriate Associate the Associate Chief Counsel (Procedure and Administration) (CC:PA:T). That office will
Chief Counsel’s office or examine the incoming documents for completeness, process the user fee, and forward the
Assistant Chief Counsel’s office file to the appropriate Associate Chief Counsel’s office or, for letter ruling requests under the
jurisdiction of the Associate Chief Counsel (Procedure and Administration) or the Division
Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), to the appropriate
Assistant Chief Counsel. The Associate Chief Counsel’s office or the Assistant Chief
Counsel’s office, as appropriate, will assign the letter ruling request to one of its branches.

Branch representative contacts .02 Within 21 calendar days after a letter ruling request has been received in the branch
taxpayer within 21 days having jurisdiction, a representative of the branch will discuss the procedural issues in the letter
ruling request with the taxpayer or, if the request includes a properly executed power of attor-
ney, with the authorized representative unless the power of attorney provides otherwise. If the
case is complex or a number of issues are involved, it may not be possible for the branch repre-
sentative to discuss the substantive issues during this initial contact. However, when possible,
for each issue within the branch’s jurisdiction, the branch representative will tell the taxpayer—

(1) whether the branch representative will recommend that the Service rule as the tax-
payer requested, rule adversely on the matter, or not rule;

(2) whether the taxpayer should submit additional information to enable the Service to
rule on the matter; or

(3) whether, because of the nature of the transaction or the issue presented, a tentative
conclusion on the issue cannot be reached.

Except for cases involving a request for change in accounting method or account-
ing period, the 21 calendar day procedure applies to: all matters within the jurisdic-
tion of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Income
Tax & Accounting), the Associate Chief Counsel (International), the Associate Chief
Counsel (Passthroughs & Special Industries), the Associate Chief Counsel (Procedure
and Administration), and the Division Counsel/Associate Chief Counsel (Tax Exempt
and Government Entities); and all matters within the jurisdiction of the Associate
Chief Counsel (Financial Institutions & Products), except cases concerning insurance
issues requiring actuarial computations.

Notifies taxpayer if any issues .03 If the letter ruling request involves matters within the jurisdiction of more than one
have been referred to another branch or office, a representative of the branch that received the original request will tell
branch or office the taxpayer within the initial 21 days—

(1) that the matters within the jurisdiction of another branch or office have been referred
to that branch or office for consideration; and

(2) that a representative of that branch or office will contact the taxpayer within 21 cal-
endar days after receiving the referral to discuss informally the procedural and, to the
extent possible, the substantive issues in the request.
Sec. 10.04
2001–1 I.R.B. 39 January 2, 2001
Determines if transaction .04 If a less than fully favorable letter ruling is indicated, the branch representative will
can be modified to obtain tell the taxpayer whether minor changes in the transaction or adherence to certain pub-
favorable letter ruling lished positions would bring about a favorable ruling. The branch representative may also
tell the taxpayer the facts that must be furnished in a document to comply with Service
requirements. However, the branch representative will not suggest precise changes that
would materially alter the form of the proposed transaction or materially alter a taxpayer’s
proposed accounting method or accounting period.

If, at the end of this discussion, the branch representative determines that a meeting in
the national office would be more helpful to develop or exchange information, a meeting
will be offered and an early meeting date arranged. When offered, this meeting is in addi-
tion to the taxpayer’s conference of right that is described in section 11.02 of this revenue
procedure.

Is not bound by informal .05 The Service will not be bound by the informal opinion expressed by the branch rep-
opinion expressed resentative or any other authorized Service representative, and such an opinion cannot be
relied upon as a basis for obtaining retroactive relief under the provisions of § 7805(b).

Tells taxpayer if request lacks .06 If a request for a letter ruling does not comply with all the provisions of this rev-
essential information during enue procedure, the branch representative will tell the taxpayer during the initial contact
initial contact which requirements have not been met.

Information must be submitted (1) If the request lacks essential information, which may include additional information
within 21 calendar days needed to satisfy the procedural requirements of this revenue procedure as well as sub-
stantive changes to transactions or documents needed from the taxpayer, the branch repre-
sentative will tell the taxpayer during the initial contact that the request will be closed if
the Service does not receive the information within 21 calendar days unless an extension
of time is granted. See sections 10.07(1), (2), and (3) of this revenue procedure for instruc-
tions on submissions of additional information. To facilitate prompt action on letter rul-
ing requests, taxpayers are encouraged to request that the Service request additional infor-
mation by fax. See section 8.02(5) of this revenue procedure.

21-day period will be extended (2) An extension of the 21-day period will be granted only if justified in writing by the
if justified and approved taxpayer and approved by the branch chief, senior technician reviewer (or senior techni-
cal reviewer), or assistant to the branch chief (or assistant branch chief) of the branch to
which the case is assigned. A request for extension should be submitted before the end
of the 21-day period. If unusual circumstances close to the end of the 21-day period make
a written request impractical, the taxpayer should notify the national office within the 21-
day period that there is a problem and that the written request for extension will be com-
ing soon. The taxpayer will be told promptly, and later in writing, of the approval or
denial of the requested extension. If the extension request is denied, there is no right of
appeal.

Letter ruling request closed if (3) If the taxpayer does not submit the information requested during the initial contact
the taxpayer does not within the time provided, the letter ruling request will be closed and the taxpayer will be
submit information notified in writing. If the information is received after the request is closed, the
request will be reopened and treated as a new request as of the date the information
is received. However, the taxpayer must pay another user fee before the case can be
reopened.

Letter ruling request mistakenly (4) A request for a letter ruling sent to a director will be returned by the director so that
sent to a director the taxpayer can send it to the national office.

Requires prompt submission of .07
additional information requested
after initial contact (1) Material facts furnished to the Service by telephone or fax, or orally at a conference,
must be promptly confirmed by letter to the Service. This confirmation and any addition-
al information requested by the Service that is not part of the information requested dur-
Sec. 10.05
January 2, 2001 40 2001–1 I.R.B.
ing the initial contact must be furnished within 21 calendar days to be considered part of
the request.

Additional information submitted to the Service must be accompanied by the following
declaration: “Under penalties of perjury, I declare that I have examined this infor-
mation, including accompanying documents, and, to the best of my knowledge and
belief, the information contains all the relevant facts relating to the request for the
information, and such facts are true, correct, and complete.” This declaration must be
signed in accordance with the requirements in section 8.01(15)(b) of this revenue proce-
dure. A taxpayer who submits additional factual information on several occasions may
provide one declaration subsequent to all submissions that refers to all submissions.

To facilitate prompt action on letter ruling requests, taxpayers are encouraged to request that
the Service request additional information by fax. See section 8.02(5) of this revenue proce-
dure. Taxpayers also are encouraged to submit additional information by fax as soon as the
information is available. The Service representative who requests additional information can
provide a telephone number to which the information can be faxed. A copy of this informa-
tion and a signed perjury statement, however, must be mailed or delivered to the Service.

Address to send additional (2)(a) If a private delivery service is not used, the additional information should be sent to:
information
Internal Revenue Service
ADDITIONAL INFORMATION
Attn: [Name, office symbols, and
room number of the Service
representative who requested
the information]
P.O. Box 7604
Ben Franklin Station
Washington, D.C. 20044

However, for cases involving a request for change in accounting method or period under
the jurisdiction of the Associate Chief Counsel (Income Tax & Accounting), and a § 301.9100
request for an extension of time on such cases, the additional information should be sent to:

Internal Revenue Service
ADDITIONAL INFORMATION
Attn: [Name, office symbols, and
room number of the Service
representative who requested
the information]
P.O. Box 14095
Ben Franklin Station
Washington, D.C. 20044

(b) If a private delivery service is used, the additional information for all cases should
be sent to:

Internal Revenue Service
ADDITIONAL INFORMATION
Attn: [Name, office symbols, and
room number of the Service
representative who requested
the information]
1111 Constitution Avenue, N.W.
Washington, D.C. 20224

Sec. 10.07(4)
2001–1 I.R.B. 41 January 2, 2001
(c) For all cases, the additional information should include the name, office symbols,
and room number of the Service representative who requested the information, and the tax-
payer’s name and the case control number, which the Service representative can provide.

Number of copies of additional (3) Generally, a taxpayer needs only to submit one copy of the additional information.
information to be submitted However, in appropriate cases, the national office may request additional copies of the
information.

21-day period will be extended (4) An extension of the 21-day period will be granted only if justified in writing by the
if justified and approved taxpayer and approved by the branch chief, senior technician reviewer (or senior technical
reviewer), or assistant to the branch chief (or assistant branch chief) of the branch to which
the case is assigned. A request for extension should be submitted before the end of the 21-
day period. If unusual circumstances close to the end of the 21-day period make a written
request impractical, the taxpayer should notify the national office within the 21-day peri-
od that there is a problem and that the written request for extension will be coming soon.
The taxpayer will be told promptly, and later in writing, of the approval or denial of the
requested extension. If the extension request is denied, there is no right of appeal.

If taxpayer does not submit (5) If the taxpayer does not follow the instructions for submitting additional informa-
additional information tion or requesting an extension within the time provided, a letter ruling will be issued on
the basis of the information on hand or, if appropriate, no letter ruling will be issued.

When the Service decides not to issue a letter ruling because additional information was
not timely submitted, the case will be closed and the taxpayer notified in writing. If the
Service receives the information after the letter ruling request is closed, the request
may be reopened and treated as a new request. However, the taxpayer must pay
another user fee before the case can be reopened.

Near the completion of the .08 Generally, after the conference of right is held but before the letter ruling is issued,
ruling process, advises the the branch representative will inform the taxpayer or the taxpayer’s representative of the
taxpayer of conclusions and, Service’s conclusions. If the Service is going to rule adversely, the taxpayer will be
if the Service will rule adversely, offered the opportunity to withdraw the letter ruling request. If the taxpayer or the tax-
offers the taxpayer the payer’s representative does not promptly notify the branch representative of a decision to
opportunity to withdraw withdraw the ruling request, the adverse letter ruling will be issued. The user fee will not
the letter ruling request be refunded for a letter ruling request that is withdrawn. See section 8.07 of this revenue
procedure.

May request draft of proposed .09 To accelerate the issuance of letter rulings, in appropriate cases near the completion
letter ruling near the completion of the ruling process, the Service representative may request that the taxpayer or the tax-
of the ruling process payer’s representative submit a proposed draft of the letter ruling on the basis of discus-
sions of the issues. The taxpayer, however, is not required to prepare a draft letter ruling
to receive a letter ruling.

The format of the submission should be discussed with the Service representative who
requests the draft letter ruling. The representative usually can provide a sample format of
a letter ruling and will discuss the facts, analysis, and letter ruling language to be includ-
ed.

Taxpayer may also submit In addition to a typed draft, taxpayers are encouraged to submit this draft on a comput-
draft on a computer disk in er disk in a word processing format acceptable to the Service. The typed draft will become
a word processing format part of the permanent files of the national office, and the computer disk will not be
returned. If the Service representative requesting the draft letter ruling cannot answer spe-
cific questions about the word processing format, the questions can be directed to Wayne
Thomas at 202-622-7560 (not a toll-free call).

The proposed letter ruling (both typed draft and computer disk) should be sent to the
same address as any additional information and contain in the transmittal the information

Sec. 10.07(4)
January 2, 2001 42 2001–1 I.R.B.
that should be included with any additional information (for example, a penalties of per-
jury statement is required). See section 10.07 of this revenue procedure.

Issues separate letter rulings for .10
substantially identical letter
rulings and generally issues a (1) Substantially identical letter rulings. For letter ruling requests qualifying for the
single letter ruling for identical user fee provided in paragraph (A)(5)(a) of Appendix A of this revenue procedure for sub-
accounting method changes stantially identical letter rulings, a separate letter ruling will be issued for each entity with
a common member or sponsor, or for each member of a common entity.

(2) Identical accounting method changes and related § 301.9100 letter rulings. For
letter ruling requests qualifying for the user fee provided in paragraphs (A)(5)(b) and (c)
of Appendix A of this revenue procedure for identical accounting method changes and
related § 301.9100 letter rulings, a single letter ruling generally will be issued on behalf of
all members of a consolidated group that file a Form 3115, Application for Change in
Accounting Method, or that file a § 301.9100 request for an extension of time to file a
Form 3115. However, the branch to which the case is assigned may, at its discretion, issue
separate letter rulings for certain members or groups of members within a consolidated
group. For example, separate letter rulings may be issued if different terms and conditions
are required. Each letter ruling will include an attachment listing the § 481(a) adjustment
for each member to which the letter ruling applies.

Sends a copy of the letter .11 The national office will send a copy of the letter ruling, whether favorable or
ruling to appropriate adverse, to the appropriate Service official in the operating division that has examination
Service official jurisdiction of the taxpayer’s tax return.

SECTION 11. HOW ARE
CONFERENCES SCHEDULED?

Schedules a conference if .01 A taxpayer may request a conference regarding a letter ruling request. Normally, a
requested by taxpayer conference is scheduled only when the national office considers it to be helpful in decid-
ing the case or when an adverse decision is indicated. If conferences are being arranged
for more than one request for a letter ruling involving the same taxpayer, they will be
scheduled so as to cause the least inconvenience to the taxpayer. As stated in section
8.02(7) of this revenue procedure, a taxpayer who wants to have a conference on the issue
or issues involved should indicate this in writing when, or soon after, filing the request.

If a conference has been requested, the taxpayer will be notified by telephone, if possi-
ble, of the time and place of the conference, which must then be held within 21 calendar
days after this contact. Instructions for requesting an extension of the 21-day period and
notifying the taxpayer or the taxpayer’s representative of the Service’s approval or denial
of the request for extension are the same as those explained in section 10.07(4) of this rev-
enue procedure regarding providing additional information.

Permits taxpayer one .02 A taxpayer is entitled, as a matter of right, to only one conference in the national
conference of right office, except as explained under section 11.05 of this revenue procedure. This conference is
normally held at the branch level and is attended by a person who, at the time of the confer-
ence, has the authority to sign the letter ruling in his or her own name or for the branch chief.

When more than one branch has taken an adverse position on an issue in a letter ruling
request or when the position ultimately adopted by one branch will affect that adopted by
another, a representative from each branch with the authority to sign in his or her own
name or for the branch chief will attend the conference. If more than one subject is to be
discussed at the conference, the discussion will constitute a conference on each subject.

To have a thorough and informed discussion of the issues, the conference usually will
be held after the branch has had an opportunity to study the case. However, at the request
of the taxpayer, the conference of right may be held earlier.
Sec. 11.04
2001–1 I.R.B. 43 January 2, 2001
No taxpayer has a right to appeal the action of a branch to an associate or assistant chief
counsel or to any other official of the Service. But see section 11.05 of this revenue pro-
cedure for situations in which the Service may offer additional conferences.

In employment tax matters, only the party entitled to the letter ruling is entitled to a con-
ference. See section 5.09 of this revenue procedure.

Disallows verbatim recording .03 Because conference procedures are informal, no tape, stenographic, or other verba-
of conferences tim recording of a conference may be made by any party.

Makes tentative recommendations .04 The senior Service representative present at the conference ensures that the taxpay-
on substantive issues er has the opportunity to present views on all the issues in question. A Service represen-
tative explains the Service’s tentative decision on the substantive issues and the reasons for
that decision. If the taxpayer asks the Service to limit the retroactive effect of any letter
ruling or limit the revocation or modification of a prior letter ruling, a Service representa-
tive will discuss the recommendation concerning this issue and the reasons for the recom-
mendation. The Service representatives will not make a commitment regarding the con-
clusion that the Service will finally adopt.

May offer additional conferences .05 The Service will offer the taxpayer an additional conference if, after the conference
of right, an adverse holding is proposed, but on a new issue, or on the same issue but on
different grounds from those discussed at the first conference. There is no right to anoth-
er conference when a proposed holding is reversed at a higher level with a result less favor-
able to the taxpayer, if the grounds or arguments on which the reversal is based were dis-
cussed at the conference of right.

The limit on the number of conferences to which a taxpayer is entitled does not prevent
the Service from offering additional conferences, including conferences with an official
higher than the branch level, if the Service decides they are needed. Such conferences are
not offered as a matter of course simply because the branch has reached an adverse deci-
sion. In general, conferences with higher level officials are offered only if the Service
determines that the case presents significant issues of tax policy or tax administration and
that the consideration of these issues would be enhanced by additional conferences with
the taxpayer.

Requires written confirmation .06 The taxpayer should furnish to the national office any additional data, reasoning,
of information presented precedents, etc., that were proposed by the taxpayer and discussed at the conference but
at conference not previously or adequately presented in writing. The taxpayer must furnish the addi-
tional information within 21 calendar days from the date of the conference. See section
10.07 of this revenue procedure for instructions on submission of additional information.
If the additional information is not received within that time, a letter ruling will be issued
on the basis of the information on hand or, if appropriate, no ruling will be issued.

Procedures for requesting an extension of the 21-day period and notifying the taxpayer
or the taxpayer’s representative of the Service’s approval or denial of the requested exten-
sion are the same as those stated in section 10.07(4) of this revenue procedure regarding
submitting additional information.

May schedule a pre-submission .07 Sometimes it will be advantageous to both the Service and the taxpayer to hold a
conference conference before the taxpayer submits the letter ruling request to discuss substantive or
procedural issues relating to a proposed transaction. Such conferences are held only if the
identity of the taxpayer is provided to the Service, only if the taxpayer actually intends to
make a request, only if the request involves a matter on which a letter ruling is ordinarily
issued, and only at the discretion of the Service and as time permits. For example, a pre-
submission conference will not be held on an income tax issue if, at the time the pre-sub-
mission conference is requested, the identical issue is involved in the taxpayer’s return for
an earlier period and that issue is being examined by a director. See section 5.01(1) of this

Sec. 11.04
January 2, 2001 44 2001–1 I.R.B.
revenue procedure. A letter ruling request submitted following a pre-submission confer-
ence will not necessarily be assigned to the branch that held the pre-submission confer-
ence. Also, when a letter ruling request is not submitted following a pre-submission con-
ference, the national office may notify, by memorandum, the appropriate Service official
in the operating division that has examination jurisdiction of the taxpayer’s tax return and
may give its views on the issues raised during the pre-submission conference. This mem-
orandum may constitute Chief Counsel Advice, as defined in § 6110(i), subject to disclo-
sure under § 6110.

(1) Taxpayer may request a pre-submission conference in writing or by telephone.
A taxpayer may request a pre-submission conference in writing or by telephone. If sub-
mitted in writing, the request should identify the associate or assistant chief counsel office
expected to have jurisdiction over the request for a letter ruling and include a brief expla-
nation of the primary issue so that an assignment to the appropriate branch can be made.
A written request for a pre-submission conference should be sent to the appropriate
address listed in section 8.03(1) of this revenue procedure.

To request a pre-submission conference by telephone, call:

(a) (202) 622-7710 (not a toll-free call) for matters under the jurisdiction of the Office
of Associate Chief Counsel (Corporate);

(b) (202) 622-3900 (not a toll-free call) for matters under the jurisdiction of the Office
of Associate Chief Counsel (Financial Institutions & Products);

(c) (202) 622-4800 (not a toll-free call) for matters under the jurisdiction of the Office
of Associate Chief Counsel (Income Tax & Accounting);

(d) (202) 622-3800 (not a toll-free call) for matters under the jurisdiction of the Office
of Associate Chief Counsel (International);

(e) (202) 622-3000 (not a toll-free call) for matters under the jurisdiction of the Office
of Associate Chief Counsel (Passthroughs & Special Industries);

(f) (202) 622-3400 (not a toll-free call) for matters under the jurisdiction of the Office
of Associate Chief Counsel (Procedure and Administration); or

(g) (202) 622-6000 (not a toll-free call) for matters under the jurisdiction of the Office
of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities).

(2) Pre-submission conferences generally held in person. Pre-submission confer-
ences generally will be held in person at the national office. However, if the taxpayer is
unable to attend the conference, the conference may be conducted by telephone.

(3) Certain information required to be submitted to the national office prior to the
pre-submission conference. Generally, the taxpayer will be asked to provide at least 3
business days before the scheduled pre-submission conference a statement of whether the
issue is an issue on which a letter ruling is ordinarily issued and a draft of the letter ruling
request or other detailed written statement of the proposed transaction, issue, and legal
analysis. If the taxpayer’s authorized representative will attend the pre-submission con-
ference, a power of attorney is required. It is preferred that Form 2848, Power of Attorney
and Declaration of Representative, be used to provide the representative’s authorization.
If multiple taxpayers and/or their authorized representatives will attend the pre-submission
conference, cross powers of attorney (or tax information authorizations) are required.

(4) Discussion of substantive issues is not binding on the Service. Any discussion of
substantive issues at a pre-submission conference is advisory only, is not binding on the

Sec. 12.01
2001–1 I.R.B. 45 January 2, 2001
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).

Under limited circumstances, .08 Infrequently, taxpayers request that their conference of right be held by telephone.
may schedule a conference to This request may occur, for example, when a taxpayer wants a conference of right but
be held by telephone believes that the issue involved does not warrant incurring the expense of traveling to
Washington, D.C.. If a taxpayer makes such a request, the branch chief, senior technician
reviewer (or senior technical reviewer), or assistant to the branch chief (or assistant branch
chief) of the branch to which the case is assigned will decide if it is appropriate in the par-
ticular case to hold the conference of right by telephone. If the request is approved, the
taxpayer will be advised when to call the Service representatives (not a toll-free call).

SECTION 12. WHAT EFFECT
WILL A LETTER RULING HAVE?

May be relied on subject .01 A taxpayer ordinarily may rely on a letter ruling received from the Service subject
to limitations to the conditions and limitations described in this section.

Will not apply to another taxpayer .02 A taxpayer may not rely on a letter ruling issued to another taxpayer. See
§ 6110(k)(3).

Will be used by a director in .03 When determining a taxpayer’s liability, the director must ascertain whether—
examining the taxpayer’s return

(1) the conclusions stated in the letter ruling are properly reflected in the return;

(2) the representations upon which the letter ruling was based reflected an accurate
statement of the material facts;

(3) the transaction was carried out substantially as proposed; and

(4) there has been any change in the law that applies to the period during which the
transaction or continuing series of transactions were consummated.

If, when determining the liability, the director finds that a letter ruling should be revoked
or modified, the findings and recommendations of the director will be forwarded to the
national office for consideration before further action is taken by the director. Such a
referral to the national office will be treated as a request for technical advice and the pro-
visions of Rev. Proc. 2001–2 will be followed. Otherwise, the letter ruling is to be applied
by the director in the determination of the taxpayer’s liability. Appropriate coordination
with the national office will be undertaken if any field official having jurisdiction over a
return or other matter proposes to reach a conclusion contrary to a letter ruling previously
issued to the taxpayer.

May be revoked or modified .04 Unless it was part of a closing agreement as described in section 2.02 of this rev-
if found to be in error enue procedure, a letter ruling found to be in error or not in accord with the current views
of the Service may be revoked or modified. If a letter ruling is revoked or modified, the
revocation or modification applies to all years open under the period of limitations unless
the Service uses its discretionary authority under § 7805(b) to limit the retroactive effect
of the revocation or modification.
A letter ruling may be revoked or modified due to—
(1) a notice to the taxpayer to whom the letter ruling was issued;

(2) the enactment of legislation or ratification of a tax treaty;

(3) a decision of the United States Supreme Court;

Sec. 12.02
January 2, 2001 46 2001–1 I.R.B.
(4) the issuance of temporary or final regulations; or

(5) the issuance of a revenue ruling, revenue procedure, notice, or other statement pub-
lished in the Internal Revenue Bulletin.

Consistent with these provisions, if a letter ruling relates to a continuing action or a
series of actions, it ordinarily will be applied until any one of the events described above
occurs or until it is specifically withdrawn.

Publication of a notice of proposed rulemaking will not affect the application of any let-
ter ruling issued under this revenue procedure.

Not generally revoked or .05 Except in rare or unusual circumstances, the revocation or modification of a letter
modified retroactively ruling will not be applied retroactively to the taxpayer for whom the letter ruling was
issued or to a taxpayer whose tax liability was directly involved in the letter ruling pro-
vided that—

(1) there has been no misstatement or omission of material facts;

(2) the facts at the time of the transaction are not materially different from the facts on
which the letter ruling was based;

(3) there has been no change in the applicable law;

(4) the letter ruling was originally issued for a proposed transaction; and

(5) the taxpayer directly involved in the letter ruling acted in good faith in relying on
the letter ruling, and revoking or modifying the letter ruling retroactively would be to the
taxpayer’s detriment. For example, the tax liability of each shareholder is directly
involved in a letter ruling on the reorganization of a corporation. However, the tax liabil-
ity of a member of an industry is not directly involved in a letter ruling issued to another
member and, therefore, the holding in a revocation or modification of a letter ruling to one
member of an industry may be retroactively applied to other members of the industry. By
the same reasoning, a tax practitioner may not extend to one client the non-retroactive
application of a revocation or modification of a letter ruling previously issued to another
client.

If a letter ruling is revoked or modified by letter with retroactive effect, the letter will,
except in fraud cases, state the grounds on which the letter ruling is being revoked or mod-
ified and explain the reasons why it is being revoked or modified retroactively.

Retroactive effect of revocation .06 A letter ruling issued on a particular transaction represents a holding of the Service
or modification applied to a on that transaction only. It will not apply to a similar transaction in the same year or any
particular transaction other year. And, except in unusual circumstances, the application of that letter ruling to
the transaction will not be affected by the later issuance of regulations (either temporary
or final) if conditions (1) through (5) in section 12.05 of this revenue procedure are met.

However, if a letter ruling on a transaction is later found to be in error or no longer in
accord with the position of the Service, it will not protect a similar transaction of the tax-
payer in the same year or later year.

Retroactive effect of revocation .07 If a letter ruling is issued covering a continuing action or series of actions and the
or modification applied to a letter ruling is later found to be in error or no longer in accord with the position of the
continuing action or series Service, the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial
of actions Institutions & Products), the Associate Chief Counsel (Income Tax & Accounting), the
Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs &
Special Industries), the Associate Chief Counsel (Procedure and Administration), or the

Sec. 12.07
2001–1 I.R.B. 47 January 2, 2001
Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), as
appropriate, ordinarily will limit the retroactive effect of the revocation or modification to
a date that is not earlier than that on which the letter ruling is revoked or modified. For
example, the retroactive effect of the revocation or modification of a letter ruling covering
a continuing action or series of actions ordinarily would be limited in the following situa-
tions when the letter ruling is in error or no longer in accord with the position of the
Service:

(1) A taxpayer received a letter ruling that certain payments are excludable from gross
income for federal income tax purposes. However, the taxpayer ordinarily would be pro-
tected only for the payment received after the letter ruling was issued and before the revo-
cation or modification of the letter ruling.

(2) A taxpayer rendered a service or provided a facility that is subject to the excise tax
on services or facilities and, in relying on a letter ruling received, did not pass the tax on
to the user of the service or the facility.

(3) An employer incurred liability under the Federal Insurance Contributions Act but,
in relying on a letter ruling received, neither collected the employee tax nor paid the
employee and employer taxes under the Federal Insurance Contributions Act. The retroac-
tive effect would be limited for both the employer and employee tax. However, the limi-
tation would be conditioned on the employer furnishing wage data, as may be required by
§ 31.6011(a)–1 of the Employment Tax Regulations.

Generally not retroactively .08 A letter ruling holding that the sale or lease of a particular article is subject to the
revoked or modified if related manufacturer’s excise tax or the retailer’s excise tax may not retroactively revoke or mod-
to sale or lease subject ify an earlier letter ruling holding that the sale or lease of such an article was not taxable
to excise tax if the taxpayer to whom the letter ruling was issued, in relying on the earlier letter ruling,
gave up possession or ownership of the article without passing the tax on to the customer.
(Section 1108(b), Revenue Act of 1926.)

May be retroactively revoked .09 A taxpayer is not protected against retroactive revocation or modification of a letter
or modified when transaction ruling involving a transaction completed before the issuance of the letter ruling or involv-
is entered into before the ing a continuing action or series of actions occurring before the issuance of the letter rul-
issuance of the letter ruling ing because the taxpayer did not enter into the transaction relying on a letter ruling.

May be retroactively revoked .10 If a letter ruling is issued covering a particular transaction and the material facts on
or modified when transaction is which the letter ruling is based are later changed, a taxpayer is not protected against
entered into after a change retroactive revocation or modification of the letter ruling when the transaction is complet-
in material facts ed after the change in the material facts. Similarly, a taxpayer is not protected against retroac-
tive revocation or modification of a letter ruling involving a continuing action or a series of
actions occurring after the material facts on which the letter ruling is based have changed.

Taxpayer may request that .11 Under § 7805(b), the Service may prescribe any extent to which a revocation or
retroactivity be limited modification of a letter ruling will be applied without retroactive effect.

A taxpayer to whom a letter ruling has been issued may request that 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
Associate Chief Counsel (Procedure and Administration), or the Division Coun-
sel/Associate Chief Counsel (Tax Exempt and Government Entities), as appropriate, limit
the retroactive effect of any revocation or modification of the letter ruling.

Format of request (1) Request for relief under § 7805(b) must be made in required format.

A request to limit the retroactive effect of the revocation or modification of a letter rul-
ing must be in the general form of, and meet the general requirements for, a letter ruling
Sec. 12.07
January 2, 2001 48 2001–1 I.R.B.
request. These requirements are given in section 8 of this revenue procedure. Specifically,
the request must also–

(a) state that it is being made under § 7805(b);

(b) state the relief sought;

(c) explain the reasons and arguments in support of the relief requested (including a dis-
cussion of the five items listed in section 12.05 of this revenue procedure and any other
factors as they relate to the taxpayer’s particular situation); and

(d) include any documents bearing on the request.

A request that the Service limit the retroactive effect of a revocation or modification of
a letter ruling may be made in the form of a separate request for a letter ruling when, for
example, a revenue ruling has the effect of modifying or revoking a letter ruling previously
issued to the taxpayer or when the Service notifies the taxpayer of a change in position that
will have the effect of revoking or modifying the letter ruling.

However, when notice is given by the director during an examination of the taxpayer’s
return or by the Area Director, Appeals LMSB, or Area Director, Appeals SB/SE-TE/GE,
as appropriate, during consideration of the taxpayer’s return before an area office, a
request to limit retroactive effect must be made in the form of a request for technical
advice as explained in section 18.03 of Rev. Proc. 2001–2.

When germane to a pending letter ruling request, a request to limit the retroactive effect of
a revocation or modification of a letter ruling may be made as part of the request for the let-
ter ruling, either initially or at any time before the letter ruling is issued. When a letter ruling
that concerns a continuing transaction is revoked or modified by, for example, a subsequent
revenue ruling, a request to limit retroactive effect must be made before the examination of
the return that contains the transaction that is the subject of the letter ruling request.

Request for conference (2) Taxpayer may request a conference on application of § 7805(b).

A taxpayer who requests the application of § 7805(b) in a separate letter ruling request
has the right to a conference in the national office as explained in sections 11.02, 11.04,
and 11.05 of this revenue procedure. If the request is made initially as part of a pending
letter ruling request or is made before the conference of right is held on the substantive
issues, the § 7805(b) issue will be discussed at the taxpayer’s one conference of right as
explained in section 11.02 of this revenue procedure. If the request for the application of
§ 7805(b) relief is made as part of a pending letter ruling request after a conference has
been held on the substantive issue and the Service determines that there is justification for
having delayed the request, the taxpayer is entitled to one conference of right concerning
the application of § 7805(b), with the conference limited to discussion of this issue only.

SECTION 13. WHAT EFFECT
WILL A DETERMINATION
LETTER HAVE?

Has same effect as a letter ruling .01 A determination letter issued by a director has the same effect as a letter ruling
issued to a taxpayer under section 12 of this revenue procedure.

If a director proposes to reach a conclusion contrary to that expressed in a determination
letter, he or she need not refer the matter to the national office as is required for a letter
ruling found to be in error. However, the director must refer the matter to the national
office if the director desires to have the revocation or modification of the determination
letter limited under § 7805(b).

Sec. 13.02
2001–1 I.R.B. 49 January 2, 2001
Taxpayer may request that .02 Under § 7805(b), the Service may prescribe any extent to which a revocation or
retroactive effect of revocation modification of a determination letter will be applied without retroactive effect. However,
or modification be limited a director does not have authority under § 7805(b) to limit the revocation or modification
of the determination letter. Therefore, if a director proposes to revoke or modify a deter-
mination letter, the taxpayer may request limitation of the retroactive effect of the revoca-
tion or modification by asking the director who issued the determination letter to seek
technical advice from the national office. See section 18.03 of Rev. Proc. 2001–2.

Format of request (1) Request for relief under § 7805(b) must be made in required format.

A taxpayer’s request to limit the retroactive effect of the revocation or modification of
the determination letter must be in the form of, and meet the general requirements for, a
technical advice request. See section 18.03 of Rev. Proc. 2001–2. The request must also—

(a) state that it is being made under § 7805(b);

(b) state the relief sought;

(c) explain the reasons and arguments in support of the relief sought (including a dis-
cussion of the five items listed in section 12.05 of this revenue procedure and any other
factors as they relate to the taxpayer’s particular situation); and

(d) include any documents bearing on the request.

Request for conference (2) Taxpayer may request a conference on application of § 7805(b).

When technical advice is requested regarding the application of § 7805(b), the taxpayer has
the right to a conference in the national office to the same extent as does any taxpayer who is
the subject of a technical advice request. See sections 13 and 18.04 of Rev. Proc. 2001–2.

SECTION 14. UNDER WHAT
CIRCUMSTANCES ARE
MATTERS REFERRED
BETWEEN A FIELD OFFICE
AND THE NATIONAL OFFICE?

Requests for determination letters .01 Requests for determination letters received by directors that, under the provisions
of this revenue procedure, may not be issued by a field office, will be forwarded to the
national office for reply. The field office will notify the taxpayer that the matter has been
referred.

Directors will also refer to the national office any request for a determination letter that
in their judgment should have the attention of the national office.

No-rule areas .02 If the request involves an issue on which the Service will not issue a letter ruling or
determination letter, the request will not be forwarded to the national office. The field
office will notify the taxpayer that the Service will not issue a letter ruling or a determi-
nation letter on the issue. See section 7 of this revenue procedure for a description of no-
rule areas.

Requests for letter rulings .03 Requests for letter rulings received by the national office that, under section 5 of
this revenue procedure, may not be acted upon by the national office will be forwarded to
the field office that has examination jurisdiction over the taxpayer’s return. The taxpayer
will be notified of this action. If the request is on an issue or in an area of the type dis-
cussed in section 7 of this revenue procedure and the Service decides not to issue a letter
ruling or an information letter, the national office will notify the taxpayer and will then for-
ward the request to the appropriate field office for association with the related return.

Sec. 13.02
January 2, 2001 50 2001–1 I.R.B.
SECTION 15. WHAT ARE THE
USER FEE REQUIREMENTS
FOR REQUESTS FOR LETTER
RULINGS AND
DETERMINATION LETTERS?

Legislation authorizing .01 Section 10511 of the Revenue Act of 1987, 1987–3 C.B. 1, 166, enacted December
user fees 22, 1987, as amended by § 11319 of the Omnibus Budget Reconciliation Act of 1990,
1991–2 C.B. 481, 511, enacted November 5, 1990, by § 743 of the Uruguay Round
Agreements Act, 1995–1 C.B. 230, 239, enacted December 8, 1994, and by § 2 of the Tax
Benefits for Individuals Performing Services in Certain Hazardous Duty Areas, 1996–3
C.B. 1, enacted March 20, 1996 (hereafter the four laws are referred to together as the
“Act”), provides that the Secretary of the Treasury or delegate (the “Secretary”) shall
establish a program requiring the payment of user fees for requests to the Service for let-
ter rulings, opinion letters, determination letters, and similar requests. The fees apply to
requests made on or after February 1, 1988, and before October 1, 2003. The fees charged
under the program are to: (1) vary according to categories or subcategories established by
the Secretary; (2) be determined after taking into account the average time for, and diffi-
culty of, complying with requests in each category and subcategory; and (3) be payable in
advance. The Secretary is to provide for exemptions and reduced fees under the program
as the Secretary determines to be appropriate, but the average fee applicable to each cate-
gory must not be less than the amount specified in the Act.

Requests to which a user .02 In general, user fees apply to all requests for—
fee applies
(1) letter rulings, determination letters, and advance pricing agreements;

(2) closing agreements described in paragraph (A)(3)(d) of Appendix A of this revenue
procedure;

(3) renewal of advance pricing agreements; and

(4) reconsideration of letter rulings or determination letters.

Requests to which a user fee applies must be accompanied by the appropriate fee as
determined from the fee schedule provided in Appendix A of this revenue procedure. The
fee may be refunded as provided in section 15.10 of this revenue procedure.

Requests to which a user fee .03 User fees do not apply to—
does not apply
(1) elections made pursuant to § 301.9100–2, pertaining to automatic extensions of time
(see section 5.02 of this revenue procedure);

(2) late S corporation and related elections made pursuant to Rev. Proc. 98–55 or Rev.
Proc. 97–48 (see section 5.01(3) of this revenue procedure);

(3) requests for information letters; or

(4) requests for a change in accounting period or accounting method permitted to be made
by a published automatic change revenue procedure (see section 9.03 of this revenue procedure).

Exemptions from the .04 The user fee requirements do not apply to—
user fee requirements
(1) departments, agencies, or instrumentalities of the United States that certify that they
are seeking a letter ruling or determination letter on behalf of a program or activity fund-
ed by federal appropriations. The fact that a user fee is not charged does not have any
bearing on whether an applicant is treated as an agency or instrumentality of the United
States for purposes of any provision of the Code; or
Sec. 15.06
2001–1 I.R.B. 51 January 2, 2001
(2) requests as to whether a worker is an employee for federal employment taxes and
income tax withholding purposes (chapters 21, 22, 23, and 24 of subtitle C of the Code)
submitted on Form SS-8, Information for Use in Determining Whether a Worker Is an
Employee for Federal Employment Taxes and Income Tax Withholding, or its equivalent.

Fee schedule .05 The schedule of user fees is provided in Appendix A of this revenue procedure. For
the user fee requirements applicable to—

(1) requests for advance pricing agreements or renewals of advance pricing agreements,
see section 5.14 of Rev. Proc. 96–53, 1996–2 C.B. at 379; or

(2) requests for letter rulings, determination letters, etc., under the jurisdiction of the
Commissioner, Tax Exempt and Government Entities Division, see Rev. Proc. 2001–8.

Applicable user fee for a request .06
involving multiple offices,
fee categories, issues, transactions, (1) Requests involving several offices. If a request dealing with only one transaction
or entities involves more than one of the offices within the Service (for example, one issue is under
the jurisdiction of the Associate Chief Counsel (Passthroughs & Special Industries) and
another issue is under the jurisdiction of the Commissioner, Tax Exempt and Government
Entities Division), only one fee applies, namely the highest fee that otherwise would apply
to each of the offices involved. See Rev. Proc. 2001–8 for the user fees applicable to issues
under the jurisdiction of the Commissioner, Tax Exempt and Government Entities
Division.

(2) Requests involving several fee categories. If a request dealing with only one trans-
action involves more than one fee category, only one fee applies, namely the highest fee
that otherwise would apply to each of the categories involved.

(3) Requests involving several issues. If a request dealing with only one transaction
involves several issues, a request for a change in accounting method dealing with only one
item or sub-method of accounting involves several issues, or a request for a change in
accounting period dealing with only one item involves several issues, the request is treat-
ed as one request. Therefore, only one fee applies, namely the fee that applies to the par-
ticular category or subcategory involved. The addition of a new issue relating to the same
transaction or item will not result in an additional fee, unless the issue places the transac-
tion or item in a higher fee category.

(4) Requests involving several unrelated transactions. If a request involves sever-
al unrelated transactions, a request for a change in accounting method involves several
unrelated items or sub-methods of accounting, or a request for a change in accounting
period involves several unrelated items, each transaction or item is treated as a separate
request. As a result, a separate fee will apply for each unrelated transaction or item. An
additional fee will apply if the request is changed by the addition of an unrelated trans-
action or item not contained in the initial request. An example of a request involving
unrelated transactions is a request involving relief under § 301.9100–3 and the underly-
ing issue.

(5) Requests involving several entities. Each entity involved in a transaction (for
example, a reorganization) that desires a separate letter ruling in its own name must pay a
separate fee regardless of whether the transaction or transactions may be viewed as relat-
ed. But see section 15.07 of this revenue procedure.

Applicable user fee for .07
substantially identical
letter rulings or identical (1) In general. The user fees provided in paragraph (A)(5) of Appendix A of this rev-
accounting method changes enue procedure apply to the situations described in sections 15.07(2) and 15.07(3) of this

Sec. 15.06
January 2, 2001 52 2001–1 I.R.B.
revenue procedure. To assist in the processing of these user fee requests, all letter ruling
requests submitted under this section 15.07 should—

(a) Type or print at the top of the letter ruling request: “REQUEST FOR USER FEE
UNDER SECTION 15.07 OF REV. PROC. 2001–1”;

(b) List on the first page of the submission all taxpayers and entities requesting a letter
ruling (including the taxpayer identification number, and the amount of user fee submit-
ted, for each taxpayer or entity); and

(c) Submit one check to cover all user fees.

If the Service determines that the letter ruling requests do not qualify for the user fee
provided in paragraph (A)(5) of Appendix A of this revenue procedure, the Service will
request the proper fee. See section 15.09 of this revenue procedure.

(2) Substantially identical letter rulings. The user fee provided in paragraph
(A)(5)(a) of Appendix A of this revenue procedure applies to a taxpayer that requests sub-
stantially identical letter rulings (including accounting period, accounting method, and
earnings and profits requests other than those submitted on Forms 1128, 2553, 3115, and
5452) for either multiple entities with a common member or sponsor, or multiple members
of a common entity. To qualify for this user fee, all information and underlying documents
must be substantially identical and all letter ruling requests must be submitted at the same
time. In addition, the letter ruling requests must—

(a) State that the letter ruling requests, and all information and underlying documents,
are substantially identical; and

(b) Specifically identify the extent to which the letter ruling requests, information, and
underlying documents are not identical.

(3) Identical accounting method changes and related § 301.9100 letter rulings. The user
fees provided in paragraphs (A)(5)(b) and (c) of Appendix A of this revenue procedure apply to
a parent corporation that requests either the identical accounting method change on a single
Form 3115 on behalf of more than one member of a consolidated group or an extension of time
to file Form 3115 under § 301.9100–3 for the identical accounting method change on behalf of
more than one member of a consolidated group. To qualify for this user fee, the taxpayers in the
consolidated group must be members of the same affiliated group under § 1504(a) that join in
the filing of a consolidated tax return and must be requesting to change from the identical pre-
sent method of accounting to the identical proposed method of accounting. All aspects of the
requested accounting method change, including the present and proposed methods, the underly-
ing facts and the authority for the request, must be identical, except for the § 481(a) adjustment
for the year of change.

In addition, a parent corporation must file a single Form 3115. Besides including all the
information required on the Form 3115, the parent corporation must, for each member of
a consolidated group for which the accounting method change is being requested, attach
to the Form 3115 a schedule providing its name, employer identification number, and §
481(a) adjustment for the year of change. The Form 3115 must be signed by a duly autho-
rized officer of the parent corporation.

In the case of a § 301.9100 request for an extension of time to file Form 3115, a parent
corporation must submit the information required in the above paragraph in addition to the
information required by section 5.02 of this revenue procedure.

Method of payment .08 Each request to the Service for a letter ruling, determination letter, advance pricing
agreement, closing agreement described in paragraph (A)(3)(d) of Appendix A of this revenue

Sec. 15.09
2001–1 I.R.B. 53 January 2, 2001
procedure, or reconsideration of a letter ruling or determination letter must be accompanied
by a check or money order in U.S. dollars, payable to the Internal Revenue Service, in the
appropriate amount. (However, the user fee check or money order should not be attached to
the Form 2553, Election by a Small Business Corporation, when it is filed at the Service
Center. If on the Form 2553 the corporation requests a ruling that it be permitted to use a fis-
cal year under section 6.03 of Rev. Proc. 87–32, the Service Center will forward the request
to the national office. When the national office receives the Form 2553 from the Service
Center, it will notify the taxpayer that the fee is due.) Taxpayers should not send cash.

Effect of nonpayment or .09 If a request is not accompanied by a properly completed check or money order or
payment of incorrect amount is accompanied by a check or money order for less than the correct amount, the respective
office within the Service that is responsible for issuing the letter ruling, determination let-
ter, advance pricing agreement, closing agreement, or reconsideration of a letter ruling or
determination letter generally will exercise discretion in deciding whether to return imme-
diately the request. If a request is not immediately returned, the taxpayer will be contact-
ed and given a reasonable amount of time to submit the proper fee. If the proper fee is not
received within a reasonable amount of time, the entire request will then be returned.
However, the Service will usually defer substantive consideration of a request until prop-
er payment has been received. The return of a request to the taxpayer may adversely affect
substantive rights if the request is not perfected and resubmitted to the Service within 30
days of the date of the cover letter returning the request.

If a request is accompanied by a check or money order for more than the correct amount,
the request will be accepted and the amount of the excess payment will be returned to the
taxpayer.

Refunds of user fee .10 In general, the user fee will not be refunded unless the Service declines to rule on
all issues for which a ruling is requested.

(1) The following situations are examples of situations in which the user fee will not
be refunded:

(a) The request for a letter ruling, determination letter, etc., is withdrawn at any time
subsequent to its receipt by the Service, unless the only reason for withdrawal is that the
Service has advised the taxpayer that a higher user fee than was sent with the request is
applicable and the taxpayer is unwilling to pay the higher fee.

(b) The request is procedurally deficient, although accompanied by the proper fee or an
overpayment, and is not timely perfected by the requester. When there is a failure to per-
fect timely the request, the case will be considered closed and the failure to perfect will be
treated as a withdrawal for purposes of this revenue procedure. See section 10.06(3) of
this revenue procedure.

(c) The Service notifies the taxpayer that the Service will not issue the letter ruling and
has closed the case as a result of the taxpayer’s failure to submit timely the additional
information requested by the Service. The failure to submit the additional information will
be treated as a withdrawal for purposes of this revenue procedure. See section 10.07(5) of
this revenue procedure.

(d) A letter ruling, determination letter, etc., is revoked in whole or in part at the initia-
tive of the Service. The fee paid at the time the original letter ruling, determination letter,
etc., was requested will not be refunded.

(e) The request contains several issues, and the Service rules on some, but not all, of the
issues. The highest fee applicable to the issues on which the Service rules will not be refunded.

(f) The taxpayer asserts that a letter ruling the taxpayer received covering a single issue
is erroneous or not responsive (other than an issue on which the Service has declined to
Sec. 15.09
January 2, 2001 54 2001–1 I.R.B.
rule) and requests reconsideration. The Service, upon reconsideration, does not agree that
the letter ruling is erroneous or is not responsive. The fee accompanying the request for
reconsideration will not be refunded.

(g) The situation is the same as described in paragraph (f) of this section 15.10(1) except
that the letter ruling covered several unrelated transactions. The Service, upon reconsid-
eration, does not agree with the taxpayer that the letter ruling is erroneous or is not respon-
sive for all of the transactions, but does agree that it is erroneous as to one transaction. The
fee accompanying the request for reconsideration will not be refunded except to the extent
applicable to the transaction for which the Service agrees the letter ruling was in error.

(h) The request is for a supplemental letter ruling, determination letter, etc., concerning
a change in facts (whether significant or not) relating to the transaction on which the
Service ruled.

(i) The request is for reconsideration of an adverse or partially adverse letter ruling or
a final adverse determination letter, and the taxpayer submits arguments and authorities
not submitted before the original letter ruling or determination letter was issued.

(2) The following situations are examples of situations in which the user fee will be
refunded:

(a) In a situation to which section 15.10(1)(i) of this revenue procedure does not apply,
the taxpayer asserts that a letter ruling the taxpayer received covering a single issue is erro-
neous or is not responsive (other than an issue on which the Service declined to rule) and
requests reconsideration. The Service agrees, upon reconsideration, that the letter ruling
is erroneous or is not responsive. The fee accompanying the taxpayer’s request for recon-
sideration will be refunded.

(b) In a situation to which section 15.10(1)(i) of this revenue procedure does not apply,
the taxpayer requests a supplemental letter ruling, determination letter, etc., to correct a
mistake that the Service agrees it made in the original letter ruling, determination letter,
etc., such as a mistake in the statement of facts or in the citation of a Code section. Once
the Service agrees that it made a mistake, the fee accompanying the request for the sup-
plemental letter ruling, determination letter, etc., will be refunded.

(c) The taxpayer requests and is granted relief under § 7805(b) in connection with the
revocation in whole or in part, of a previously issued letter ruling, determination letter, etc.
The fee accompanying the request for relief will be refunded.

(d) In a situation to which section 15.10(1)(e) of this revenue procedure applied, the tax-
payer requests reconsideration of the Service’s decision not to rule on an issue. Once the
Service agrees to rule on the issue, the fee accompanying the request for reconsideration
will be refunded.

(e) The letter ruling is not issued and taking into account all the facts and circumstances,
including the Service’s resources devoted to the request, the associate or assistant chief
counsel, as appropriate, in his or her sole discretion decides a refund is appropriate.

Request for reconsideration .11 A taxpayer that believes the user fee charged by the Service for its request for a let-
of user fee ter ruling, determination letter, advance pricing agreement, or closing agreement is either
inapplicable or incorrect and wishes to receive a refund of all or part of the amount paid
(see section 15.10 of this revenue procedure) may request reconsideration and, if desired,
the opportunity for an oral discussion by sending a letter to the Service at the appropriate
address given in section 8.03 in this revenue procedure. Both the incoming envelope and
the letter requesting such reconsideration should be prominently marked “USER FEE

Sec. 15.11
2001–1 I.R.B. 55 January 2, 2001
RECONSIDERATION REQUEST.” No user fee is required for these requests. The
request should be marked for the attention of:

If the matter involves primarily: Mark for the attention of:

Associate Chief Counsel Associate Chief Counsel (Corporate)
(Corporate) letter ruling requests

Associate Chief Counsel Associate Chief Counsel (Financial Institutions & Products)
(Financial Institutions &
Products) letter ruling requests

Associate Chief Counsel Associate Chief Counsel (Income Tax & Accounting)
(Income Tax & Accounting)
letter ruling requests

Associate Chief Counsel Assistant Chief Counsel (International)
(International) letter ruling and
advance pricing agreement requests

Associate Chief Counsel Associate Chief Counsel (Passthroughs & Special Industries)
(Passthroughs & Special Industries)
letter ruling requests

Associate Chief Counsel Associate Chief Counsel (Procedure and Administration)
(Procedure and Administration)
letter ruling requests

Division Counsel/Associate Chief Assistant Chief Counsel ( )
Counsel (Tax Exempt and Government (Complete by using whichever of the following designations applies.)
Entities) letter ruling requests
(Employee Benefits)
(Employment Tax/Exempt Organizations/Government Entities)

Determination letter requests Manager, Office of Pre-Filing Services
submitted pursuant to this
revenue procedure by taxpayers
under the jurisdiction of LMSB

Determination letter requests Complete by using whichever of the following designations applies.
submitted pursuant to this
revenue procedure by taxpayers Area Director, Field Compliance, SB/SE
under the jurisdiction of SB/SE, Director, Compliance, W&I
W&I, or TE/GE Director, Employee Plans Examinations
Director, Exempt Organizations Examinations
Director, Federal, State & Local Governments
Director, Tax Exempt Bonds
Director, Indian Tribal Governments

(Add name of field office handling the request.)

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

Sec. 15.11
January 2, 2001 56 2001–1 I.R.B.
Will be made available to the public .01 Information letters that are issued by the national office to members of the public
will be made available to the public. These documents provide general statements of well-
defined law without applying them to a specific set of facts. See section 2.04 of this rev-
enue procedure. Information letters that are issued by the field or a director, however, will
not be made available to the public.

The following documents also will not be available for public inspection as part of this process:

(1) letters that merely transmit Service publications or other publicly available material,
without significant legal discussion;

(2) responses to taxpayer or third party contacts that are inquiries with respect to a pend-
ing request for a letter ruling, technical advice memorandum, or Chief Counsel Advice
(whose public inspection is subject to § 6110); and

(3) responses to taxpayer or third party communications with respect to any investiga-
tion, audit, litigation, or other enforcement action.

Deletions made under the .02 Before any information letter is made available to the public, the national office will
Freedom of Information Act delete any name, address, and other identifying information as appropriate under the
Freedom of Information Act (“FOIA”) (for example, FOIA personal privacy exemption of
5 U.S.C. § 552(b)(6) and tax details exempt pursuant to § 6103, as incorporated into FOIA
by 5 U.S.C. § 552(b)(3)). Because information letters do not constitute written determi-
nations (including Chief Counsel Advice) as defined in § 6110, these documents are not
subject to public inspection under § 6110.

Effect of information letters .03 Information letters are advisory only and have no binding effect on the Service. See
section 2.04 of this revenue procedure. If the national office issues an information letter
in response to a request for a letter ruling that does not meet the requirements of this rev-
enue procedure, the information letter is not a substitute for a letter ruling.

SECTION 17. WHAT .01 The offices and titles in this revenue procedure are based on the current organiza-
SIGNIFICANT CHANGES tion of the Service. The operating divisions of the Service are described in section 1.
HAVE BEEN MADE TO
REV. PROC. 2000–1? .02 Section 3 is updated to reflect the jurisdiction of the associate chief counsel offices
under the current organization of the Office of Chief Counsel.

.03 Section 5.01(4) of Rev. Proc. 2000–1 has been deleted because the two-year effec-
tive period of Rev. Proc. 98–17 has expired.

.04 Sections 5.11 through 5.14 of Rev. Proc. 2000–1 have been redesignated as sections
5.12 through 5.15 in this revenue procedure. New section 5.11 is added to provide the cir-
cumstances under which the Office of Division Counsel/Associate Chief Counsel (Tax
Exempt and Government Entities) issues determinations recognizing a tribal entity as an
Indian tribal government or as a political subdivision of an Indian tribal government.

.05 Section 5.14 is amended to provide that the national office ordinarily does not issue
letter rulings on matters involving the federal tax consequences of any proposed federal,
state, local, municipal, or foreign legislation.

.06 Section 7.06 is added to provide that a letter ruling or determination letter ordinar-
ily will not be issued on which of two entities, under common law rules applicable in
determining the employer-employee relationship, is the employer, when one entity is treat-
ing the worker as an employee.

.07 Sections 8.01(6) through 8.01(16) of Rev. Proc. 2000–1 have been redesignated as
sections 8.01(8) through 8.01(18) in this revenue procedure. New section 8.01(6) is added

Sec. 17
2001–1 I.R.B. 57 January 2, 2001
to require the submission of a written statement regarding the interpretation of a substan-
tive provision of an income or estate tax treaty.

.08 New section 8.01(7) is added to advise taxpayers that a letter from the Bureau of Indian
Affairs (“BIA”) regarding a tribe’s status will expedite action on a letter ruling request for
recognition of Indian tribal government status or status as a political subdivision of an Indian
tribal government. The BIA address to send a request to verify tribal status is also provided.

.09 Section 8.01(18) is amended to provide the IRS web site for obtaining a copy of the
checklist in Appendix C of this revenue procedure.

.10 Section 8.02(4) is amended to clarify the circumstances under which expedited han-
dling of letter ruling and determination letter requests will be granted. To accommodate
genuine business exigencies, the Service may grant a request for expedited handling pro-
vided the taxpayer demonstrates that the deadline or business emergency, and the need for
expedited handling, resulted from circumstances that could not reasonably have been
anticipated or controlled by the taxpayer. Examples have been provided.

.11 Section 8.03(1)(b)(i) of Rev. Proc. 2000–1 has been deleted because of security con-
cerns regarding, and the lack of use of, the drop box at the IRS main building.
Accordingly, requests for letter rulings may no longer be delivered to the drop box.

.12 Section 8.03(2) is amended to provide the offices to which requests for determination
letters should be sent. New Appendix D also is added to provide a listing of the SB/SE offices.

.13 Section 9 is updated to reflect the revenue procedures and notices effective as of
December 31, 2000.

.14 Section 11.07 is amended to clarify that pre-submission conferences are held only
if the identity of the taxpayer is provided to the national office.

.15 Section 11.07 also is amended to provide that when a letter ruling request is not submit-
ted following a pre-submission conference, the national office may notify, by memorandum, the
appropriate Service official in the operating division that has examination jurisdiction over the
taxpayer’s tax return and may give its views on the issues raised during the pre-submission con-
ference. This memorandum may constitute Chief Counsel Advice, subject to disclosure.

.16 Section 15.08 is amended to clarify that the check or money order in payment of the
user fees must be in U.S. dollars.

.17 The user fees in Appendix A for letter ruling requests, letter ruling requests for
extensions of time to file change in accounting period or change in accounting method
forms, and closing agreement requests are increased.

.18 The availability of the $500 reduced user fee in Appendix A for a request involving
a personal tax issue is expanded. This reduced fee will apply to such a request from a per-
son with gross income of less than $250,000.

SECTION 18. WHAT IS .01 Rev. Proc. 2000–1, 2000–1 I.R.B. 4, is superseded.
THE EFFECT OF THIS
REVENUE PROCEDURE .02 Notice 97–19, 1997–1 C.B. 394, is modified by deleting all references to Rev. Proc.
ON OTHER DOCUMENTS? 97–1 and replacing them with references to this revenue procedure.

.03 Rev. Proc. 96–13, 1996–1 C.B. 616, is modified by deleting all references to Rev.
Proc. 96–1 and replacing them with references to this revenue procedure.

.04 Rev. Proc. 84–37, 1984–1 C.B. 513, is modified by deleting all references to Rev.
Proc. 84–1 and replacing them with references to this revenue procedure. Section 3.04 is
Sec. 17
January 2, 2001 58 2001–1 I.R.B.
modified by deleting the address contained therein and replacing it with the addresses in
section 8.03(1) of this revenue procedure.

SECTION 19. WHAT IS This revenue procedure is effective January 15, 2001, with the following exceptions:
THE EFFECTIVE DATE
OF THIS REVENUE (1) The submission of the written statement required in section 8.01(6) of this revenue
PROCEDURE? procedure is effective only for requests postmarked or, if not mailed, received on or after
January 15, 2001.

(2) Any change to the $500 reduced user fee in Appendix A for requests involving a per-
sonal tax issue, including any related change made to the procedural matters in paragraph
(B) of Appendix A, is effective only for requests postmarked or, if not mailed, received on
or after January 15, 2001.

(3) Any increase in the user fee in Appendix A is effective only for requests postmarked
or, if not mailed, received on or after March 1, 2001.

SECTION 20. PAPERWORK The collections of information contained in this revenue procedure have been reviewed
REDUCTION ACT and approved by the Office of Management and Budget in accordance with the Paperwork
Reduction Act (44 U.S.C. § 3507) under control number 1545–1522.

An agency may not conduct or sponsor, and a person is not required to respond to, a col-
lection of information unless the collection of information displays a valid control number.

The collections of information in this revenue procedure are in sections 5.05, 6.07, 8.01,
8.02, 8.03, 8.04, 8.05, 8.07, 9.01 (subject matter—rate orders; regulatory agency; normal-
ization), 10.06, 10.07, 10.09, 11.01, 11.06, 11.07, 12.11, 13.02, 15.02, 15.07, 15.08, 15.09,
and 15.11, paragraph (B)(1) of Appendix A, and Appendix C. This information is required
to evaluate and process the request for a letter ruling or determination letter. In addition,
this information will be used to help the Service delete certain information from the text
of the letter ruling or determination letter before it is made available for public inspection,
as required by § 6110. The collections of information are required to obtain a letter ruling
or determination letter. The likely respondents are business or other for-profit institutions.

The estimated total annual reporting and/or recordkeeping burden is 305,140 hours.

The estimated annual burden per respondent/recordkeeper varies from 1 to 200 hours,
depending on individual circumstances, with an estimated average burden of 80.3 hours.
The estimated number of respondents and/or recordkeepers is 3,800.

The estimated annual frequency of responses is on occasion.

Books or records relating to a collection of information must be retained as long as their
contents may become material in the administration of any internal revenue law.
Generally, tax returns and tax return information are confidential, as required by § 6103.

DRAFTING INFORMATION The principal author of this revenue procedure is Sara Logan of the Office of Associate
Chief Counsel (Passthroughs & Special Industries). For further information regarding this
revenue procedure for matters under the jurisdiction of—

(1) the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial
Institutions & Products), the Associate Chief Counsel (Income Tax & Accounting), the
Associate Chief Counsel (Passthroughs & Special Industries), or the Division
Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), contact
Kathleen Reed or Ms. Logan at (202) 622-3110 (not a toll-free call);

(2) the Associate Chief Counsel (International), contact Gerard Traficanti at (202) 622-
3619 (not a toll-free call); or

2001–1 I.R.B. 59 January 2, 2001
(3) the Associate Chief Counsel (Procedure and Administration), contact George
Bowden or Henry Schneiderman at (202) 622-3400 (not a toll-free call).

For further information regarding user fees, contact Wayne Thomas at (202) 622-7560
(not a toll-free call).

January 2, 2001 60 2001–1 I.R.B.
INDEX
References are to sections in Rev. Proc. 2001–1

Additional Information
– perjury statement required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.07(1)
– proposed deletions under § 6110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.01(11)
– requested during initial contact . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.06
failure to submit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.06(3)
– subsequent requests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.07
after conference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.06
failure to submit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.07(5)
– where to send . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.07(2)

Changes in Accounting Method or Period
– applicable sections of Rev. Proc. 2001–1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.01
– automatic change revenue procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.03
– identical accounting method changes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.02(8), 10.10, 15.07, Appendix A
– user fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15, Appendix A

Checklist Required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.01(18), Appendix C

Conferences
– offered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.04, 11.02
after conference of right . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.05
application of § 6110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(11)
– requesting a conference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.02(7)
– scheduling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.01, 11.02
application of § 7805(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.11(2), 13.02(2)
pre-submission conferences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.07
telephone conferences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.08

Definitions
– area office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1
– closing agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.02
– determination letter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.03
– director . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1
– field office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1
– information letter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.04
– letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.01
– national office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1
– revenue ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.05
– taxpayer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1

Determinations Under § 999(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5.03

Discussions Not Binding on Service
– at pre-submission conference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.07
– informal opinion expressed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.05
– oral advice to taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.06(2)

Employee Plans and Exempt Organizations
– jurisdiction of Commissioner, Tax Exempt and Government Entities Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4.02
– user fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4.02

Estate Tax Matters
– issuance of determination letters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6.02, 6.06
– issuance of letter rulings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5.05
under § 2032A(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.06

2001–1 I.R.B. 61 January 2, 2001
Expedited Handling of Letter Ruling and Determination
Letter Requests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.02(4)

Extension of Time
– to schedule conference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.01
– to submit additional information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.06(2), 10.07(4), 11.06

Fax Transmission
– to receive letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.02(5)
– to receive request for additional information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.02(5)
– to submit additional information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.07(1)
– to submit letter ruling request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.02(6)

Hand Delivery of Letter Ruling Requests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.03(1)

No-Rule Areas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Oral Advice to Taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.06

Penalties of Perjury Statement
– form for letter ruling request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(15)(a)
– form for submission of additional information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.07(1)
– required with draft letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.09
– signature requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(15)(b)

Pending Letter Ruling Requests
– when to attach a copy to return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.04
estate tax matters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.05
– when to notify national office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.04
estate tax matters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5.05

Power of Attorney
– Form 2848 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(14) and 8.02(2)
copies sent to multiple representatives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.02(2)(a)
original sent to representative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.02(2)(b)
no copy sent to representatives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.02(2)(c)
– signature requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(14)

Public Disclosure of Information Letters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16

Public Inspection Under § 6110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.01(11)
– signature requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(11)(c)

Representatives
– compliance with Treasury Department Circular No. 230 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.08
– power of attorney required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(14)
– requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(13)
employee, general partner, administrator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(13)
foreign representative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(13)

Retroactive Revocation or Modification
– of determination letter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
request to limit retroactive effect . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13.02
– of letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.03–12.10
request to limit retroactive effect . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.11

Revenue Rulings
– effect on a letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.04
– request to limit retroactive effect . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.11
January 2, 2001 62 2001–1 I.R.B.
Sample of a Letter Ruling Request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.01(17), Appendix B

Section 301.9100 Relief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.02

Section 367 Rulings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.04

Status of Letter Ruling and Determination Letter Requests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.06

Substantially Identical Letter Rulings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.02(8), 10.10, 15.07, Appendix A

User Fees
– schedule of user fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appendix A
– user fees requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
to reopen case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.06(3), 10.07(5)

Where to Send
– determination letter request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.03(2)
– letter ruling request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.03(1)
additional information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.07(2)
hand delivery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.03(1)

Withdrawal of Letter Ruling and Determination Letter Requests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.07

2001–1 I.R.B. 63 January 2, 2001
APPENDIX A

SCHEDULE OF USER FEES

NOTE: Checks or money orders must be in U.S. dollars

(A) FEE SCHEDULE

CATEGORY FEE FOR REQUESTS FEE FOR REQUESTS
POSTMARKED AFTER POSTMARKED ON
1-14-2001, AND OR AFTER 3-1-2001
BEFORE 3-1-2001

(1) User fee for a request for a determination letter from $275 $275
a director. The user fee for each determination letter request
governed by Rev. Proc. 2001-1 (this revenue procedure).

(2) User fee for a request for an advance pricing agreement See Rev. Proc. 96-53 See Rev. Proc. 96-53
or a renewal of an advance pricing agreement.

(3) User fee for a request for a letter ruling or closing
agreement. Except for the user fees for advance pricing
agreements and renewals, the reduced fees provided in
paragraph (A)(4) of this appendix, the user fees provided in
paragraph (A)(5) of this appendix, and the exemptions provided
in section 15.04 of Rev. Proc. 2001-1 (this revenue procedure),
the user fee for each request for a letter ruling or closing
agreement under the jurisdiction of the Associate Chief Counsel
(Corporate), the Associate Chief Counsel (Financial Institutions
& Products), the Associate Chief Counsel (Income Tax &
Accounting), the Associate Chief Counsel (International),
the Associate Chief Counsel (Passthroughs & Special Industries),
the Associate Chief Counsel (Procedure and Administration),
or the Division Counsel/Associate Chief Counsel (Tax Exempt
and Government Entities) is as follows:

(a) Accounting periods

(i) Form 1128 (except as provided in paragraph (A)(4)(a)
or (b) of this appendix) $600 $600

(ii) Requests made on Part II of Form 2553 to use a fiscal
year based on a business purpose (except as provided
in paragraph (A)(4)(a) or (b) of this appendix) $600 $600

(iii) Letter ruling requests for extensions of time to
file Form 1128, Form 8716, or Part II of Form
2553 under § 301.9100-3 (except as provided in
paragraph (A)(4)(a) or (b) of this appendix) $700 $1,200

(b) Changes in Accounting Methods

(i) Form 3115 (except as provided in paragraph
(A)(4)(a) or (b), or (5)(b) of this appendix) $1,200 $1,200

(ii) Letter ruling requests for extensions of time to file
Form 3115 under § 301.9100-3 (except as provided
in paragraph (A)(4)(a) or (b), or (5)(c) of this appendix) $700 $1,200

January 2, 2001 64 2001–1 I.R.B.
NOTE: No user fee is required if the
change in accounting period or accounting
method is permitted to be made pursuant
to a published automatic change revenue
procedure. See section 9.03 of Rev. Proc.
2001-1 (this revenue procedure) for the list
of automatic change revenue procedures
published and/or in effect as of December 31, 2000.

(c) All other letter ruling requests (which includes
accounting period and accounting method requests
other than those properly submitted on Form 1128,
Part II of Form 2553, or Form 3115) (except as
provided in paragraph (A)(4)(a) or (b), or
(5)(a) of this appendix) $5,000 $6,000

(d) Requests for closing agreements on a proposed
transaction or on a completed transaction before
a return for the transaction has been filed in which
a letter ruling on that transaction is not requested
or issued (except as provided in paragraph (A)(4)(a)
or (b) of this appendix) $5,000 $6,000

NOTE: A taxpayer that receives relief under § 301.9100-3
(for example, an extension of time to file Form 3115)
will be charged a separate user fee for the letter ruling
request on the underlying issue (for example, the
accounting period or accounting method application).

(4) Reduced user fee for a request for a letter ruling or
closing agreement. A reduced user fee is provided in the
following situations if the person provides the certification
described in paragraph (B)(1) of this appendix:

(a) Request involves a personal tax issue from a person
with gross income (as determined under paragraphs
(B)(2) and (4) of this appendix) of less than $250,000 $500 $500

(b) Request involves a business-related tax issue (for
example, including home-office expenses, residential
rental property issues) from a person with gross
income (as determined under paragraphs (B)(3) and
(4) of this appendix) of less than $1 million $500 $500

(5) User fee for substantially identical letter ruling requests
or identical accounting method changes. If the requirements
of section 15.07 of Rev. Proc. 2001-1 (this revenue procedure)
are satisfied, the user fee for the following situations is as follows:

(a) Substantially identical letter rulings requested

Situations in which a taxpayer requests substantially
identical letter rulings for multiple entities with a
common member or sponsor, or for multiple members
of a common entity, for each additional letter ruling
request after the $5,000 fee (or $6,000 fee for requests
postmarked on or after March 1, 2001) or $500 reduced fee,
as applicable, has been paid for the first letter ruling request $200 $200

2001–1 I.R.B. 65 January 2, 2001
NOTE: Each entity or member that is entitled to the user
fee under paragraph (A)(5)(a) of this appendix, that receives
relief under § 301.9100-3 (for example, an extension of
time to file an election) will be charged a separate user
fee for the letter ruling request on the underlying issue.

(b) Identical accounting method change requested on a single Form 3115

Situations in which a parent corporation requests the
identical accounting method change on a single Form
3115 on behalf of more than one member of a consolidated
group, for each additional member of the group seeking the
identical accounting method change on the same Form 3115
after the $1,200 fee or $500 reduced fee, as applicable, has
been paid for the first member of the group $45 $45

(c) Extension of time requested to file Form 3115 for an identical accounting method change

Situations in which a parent corporation requests an
extension of time to file Form 3115 under § 301.9100-3
for the identical accounting method change on behalf of
more than one member of a consolidated group, for each
additional member of the group seeking the identical
accounting method change on the same application after
the $700 fee (or $1,200 fee for requests postmarked on
or after March 1, 2001) or $500 reduced fee, as applicable,
has been paid for the first member of the group $50 $50

NOTE: A parent corporation and each member of a
consolidated group that is entitled to the user fee under
paragraph (A)(5)(b) of this appendix, that receives an
extension of time to file Form 3115 under § 301.9100-3
will be charged a separate user fee for the accounting
method application.

(B) PROCEDURAL MATTERS

(1) Required certification. A person seeking a reduced user fee under paragraph (A)(4) of this appendix must provide the follow-
ing certification in order to obtain the reduced user fee:

(a) If a person is seeking a reduced user fee under paragraph (A)(4)(a) of this appendix, the person must certify in the request that
his, her, or its gross income, as defined under paragraphs (B)(2) and (4) of this appendix, is less than $250,000 for the last full (12
months) taxable year ending before the date the request is filed.

(b) If a person is seeking a reduced user fee under paragraph (A)(4)(b) of this appendix, the person must certify in the request
that his, her, or its gross income, as defined under paragraphs (B)(3) and (4) of this appendix, is less than $1 million for the last full
(12 months) taxable year ending before the date the request is filed.

(2) Gross income for a request involving a personal tax issue. For purposes of the reduced user fee provided in paragraph
(A)(4)(a) of this appendix of—

(a) U.S. citizens and resident alien individuals, domestic trusts, and domestic estates, “gross income” is equal to “total
income” as reported on their last federal income tax return (as amended) filed for a full (12 months) taxable year ending before the
date the request is filed, plus any interest income not subject to tax under § 103 (interest on state and local bonds) for that period.
“Total income” is a line item on federal tax returns. For example, if the 2000 Form 1040, U.S. Individual Income Tax Return, is the
most recent 12-month taxable year return filed by a U.S. citizen, “total income” on the Form 1040 is the amount entered on line 22.

January 2, 2001 66 2001–1 I.R.B.
In the case of a request for a letter ruling or closing agreement from a domestic estate or trust that, at the time the request is filed,
has not filed a federal income tax return for a full taxable year, the reduced user fee in paragraph (A)(4)(a) of this appendix will apply
if the decedent’s or (in the case of an individual grantor) the grantor’s total income as reported on the last federal income tax return
filed for a full taxable year ending before the date of death or the date of the transfer, taking into account any additions required to
be made to total income described in this paragraph (B)(2)(a), is less than $250,000. In this case, the executor or administrator of
the decedent’s estate or the grantor must provide the certification required under paragraph (B)(1) of this appendix.

(b) Nonresident alien individuals, foreign trusts, and foreign estates, “gross income” is equal to “total effectively connected
income” as reported on their last federal income tax return (as amended) filed for a full (12 months) taxable year ending before the
date the request is filed, plus any income for the period from United States or foreign sources that is not taxable by the United States,
whether by reason of § 103, an income tax treaty, § 871(h) (regarding portfolio interest), or otherwise, plus the total amount of any
fixed or determinable annual or periodical income from United States sources, the United States tax liability for which is satisfied
by withholding at the source. “Total effectively connected income” is a line item on federal tax returns. For example, if the 1999
Form 1040NR, U.S. Nonresident Alien Income Tax Return, is the most recent 12-month taxable year return filed by a nonresident
alien individual, “total effectively connected income” on the Form 1040NR is the amount entered on line 23.

In the case of a request for a letter ruling or closing agreement from a foreign estate or trust that, at the time the request is filed,
has not filed a federal income tax return for a full taxable year, the reduced user fee in paragraph (A)(4)(a) of this appendix will apply
if the decedent’s or (in the case of an individual grantor) the grantor’s total income or total effectively connected income, as rele-
vant, as reported on the last federal income tax return filed for a full taxable year ending before the date of death or the date of the
transfer, taking into account any additions required to be made to total income or total effectively connected income described
respectively in paragraph (B)(2)(a) of this appendix or in this paragraph (B)(2)(b), is less than $250,000. In this case, the executor
or administrator of the decedent’s estate or the grantor must provide the certification required under paragraph (B)(1) of this appen-
dix.

(3) Gross income for a request involving a business-related tax issue. For purposes of the reduced user fee provided in para-
graph (A)(4)(b) of this appendix of—

(a) U.S. citizens and resident alien individuals, domestic trusts, and domestic estates, “gross income” is equal to gross income
as defined under paragraph (B)(2)(a) of this appendix, plus “cost of goods sold” as reported on the same federal income tax return.

(b) Nonresident alien individuals, foreign trusts, and foreign estates, “gross income” is equal to gross income as defined under
paragraph (B)(2)(b) of this appendix, plus “cost of goods sold” as reported on the same federal income tax return.

(c) Domestic partnerships and corporations, “gross income” is equal to “total income” as reported on their last federal income
tax return (as amended) filed for a full (12 months) taxable year ending before the date the request is filed, plus “cost of goods sold”
as reported on the same federal income tax return, plus any interest income not subject to tax under § 103 (interest on state and local
bonds) for that period. If a domestic partnership or corporation is not subject to tax, “total income” and “cost of goods sold” are the
amounts that the domestic partnership or corporation would have reported on the federal income tax return if the domestic partner-
ship or corporation were subject to tax.

“Cost of goods sold” and “total income” are line items on federal tax returns. For example, if the 2000 Form 1065, U.S.
Partnership Return of Income, is the most recent 12-month taxable year return filed by a domestic partnership, “cost of goods sold”
and “total income” on the Form 1065 are the amounts entered on lines 2 and 8, respectively, and if the 2000 Form 1120, U.S.
Corporation Income Tax Return, is the most recent 12-month taxable year return filed by a domestic corporation, “cost of goods
sold” and “total income” on the Form 1120 are the amounts entered on lines 2 and 11, respectively.

If, at the time the request is filed, a domestic partnership or corporation subject to tax has not filed a federal income tax return for
a full taxable year, the reduced user fee in paragraph (A)(4)(b) of this appendix will apply if, in the aggregate, the partners’ or the
shareholders’ gross income (as defined in paragraph (B)(3)(a), (b), (c), or (d) of this appendix, as applicable) is less than $1 million
for the last full taxable year ending before the date the request is filed. In this case, the partners or the shareholders must provide
the certification required under paragraph (B)(1) of this appendix.

(d) Organizations exempt from income tax under “Subchapter F-Exempt Organizations” of the Code, “gross income” is
equal to the amount of gross receipts for the last full (12 months) taxable year ending before the date the request for a letter ruling
or closing agreement is filed.

2001–1 I.R.B. 67 January 2, 2001
(4) Special rules for determining gross income. For purposes of paragraphs (B)(2) and (3) of this appendix, the following rules
apply for determining gross income.
(a) Gross income of individuals, trusts, and estates.

(1) In the case of a request from a married individual, the gross incomes (as defined in paragraph (B)(2) or (3) of this appendix,
as applicable) of the applicant and the applicant’s spouse must be combined. This rule does not apply to an individual who is legally
separated from his or her spouse if the spouses do not file a joint income tax return with each other; and

(2) If there are two or more applicants filing the request, the gross incomes (as defined in paragraph (B)(2) or (3) of this appen-
dix, as applicable) of the applicants must be combined.

(b) Gross income of domestic partnerships and corporations.

(1) In the case of a request from a domestic corporation, the gross income (as defined in paragraph (B)(3) of this appendix) of
(i) all members of the applicant’s controlled group (as defined in § 1563(a)), and (ii) any related taxpayer that is involved in the
transaction on which the letter ruling or closing agreement is requested, must be combined; and

(2) In the case of a request from a domestic partnership, the gross income (as defined in paragraph (B)(3) of this appendix) of (i)
the partnership, and (ii) any partner who owns, directly or indirectly, 50 percent or more of the capital interest or profits interest in
the partnership, must be combined.

(c) Gross income of exempt organizations. If there are two or more organizations exempt from income tax under Subchapter
F filing the request, the gross receipts (as defined in paragraph (B)(3)(d) of this appendix) of the applicants must be combined.

January 2, 2001 68 2001–1 I.R.B.
APPENDIX B

SAMPLE FORMAT FOR A LETTER RULING REQUEST

INSTRUCTIONS

To assist you in preparing a letter ruling request, the Service is providing this sample format. You are not required to use this sam-
ple format. If your request is not identical or similar to the sample format, the different format will not defer consideration of your
request.

(Insert the date of request)

Internal Revenue Service
Insert either: Associate Chief Counsel (Insert one of the following: Corporate, Financial Institutions & Products, Income Tax &
Accounting, International, Passthroughs & Special Industries, or Procedure and Administration), or Division Counsel/Associate
Chief Counsel (Tax Exempt and Government Entities)
Attn: CC:PA:T
P.O. Box 7604
Ben Franklin Station
Washington, D.C. 20044

Dear Sir or Madam:

(Insert the name of the taxpayer) requests a ruling on the proper treatment of (insert the subject matter of the letter ruling request)
under section (insert the number) of the Internal Revenue Code.

[If the taxpayer is requesting expedited handling, a statement to that effect must be attached to, or contained in, the letter ruling request.
The statement must explain the need for expedited handling. See section 8.02(4) of Rev. Proc. 2001-1, 2001-1 I.R.B.1. Hereafter, all ref-
erences are to Rev. Proc. 2001-1 unless otherwise noted.]

A. STATEMENT OF FACTS

1. Taxpayer Information

[Provide the statements required by sections 8.01(1)(a) and (b).]

2. Description of Taxpayer’s Business Operations

[Provide the statement required by section 8.01(1)(c).]

3. Facts Relating to Transaction

[The ruling request must contain a complete statement of the facts relating to the transaction that is the subject of the letter ruling
request. This statement must include a detailed description of the transaction, including material facts in any accompanying
documents, and the business reasons for the transaction. See sections 8.01(1)(d), 8.01(1)(e), and 8.01(2).]

B. RULING REQUESTED

[The ruling request should contain a concise statement of the ruling requested by the taxpayer. It is preferred that the language of
the requested ruling be exactly the same that the taxpayer wishes to receive.]

C. STATEMENT OF LAW

[The ruling request must contain a statement of the law in support of the taxpayer’s views or conclusion and identify any pending
legislation that may affect the proposed transaction. The taxpayer also is encouraged to identify and discuss any authorities
believed to be contrary to the position advanced in the ruling request. See sections 8.01(6), 8.01(8), 8.01(9), and 8.01(10).]

2001–1 I.R.B. 69 January 2, 2001
D. ANALYSIS

[The ruling request must contain a discussion of the facts and an analysis of the law. The taxpayer also is encouraged to identify
and discuss any authorities believed to be contrary to the position advanced in the ruling request. See sections 8.01(3), 8.01(6),
8.01(8), 8.01(9), and 8.01(10).]

E. CONCLUSION

[The ruling request should contain a statement of the taxpayer’s conclusion on the ruling requested.]

F. PROCEDURAL MATTERS

1. Revenue Procedure 2001-1 Statements

a. [Provide the statement required by section 8.01(4) regarding whether the same issue in the letter ruling request is in an earlier
return of the taxpayer or in a return for any year of a related taxpayer.]

b. [Provide the statement required by section 8.01(5)(a) regarding whether the Service previously ruled on the same or similar
issue for the taxpayer, a related taxpayer, or a predecessor.]

c. [Provide the statement required by section 8.01(5)(b) regarding whether 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 similar issue but withdrew the request before a letter ruling or determination letter was issued.]

d. [Provide the statement required by section 8.01(5)(c) regarding whether the taxpayer, a related taxpayer, or a predecessor pre-
viously 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.]

e. [Provide the statement required by section 8.01(5)(d) regarding whether, at the same time as this request, the taxpayer or a re-
lated taxpayer is presently submitting another request (including an application for change in accounting method) involving
the same or similar issue to the Service.]

f. [If the letter ruling request involves the interpretation of a substantive provision of an income or estate tax treaty, provide the
statement required by section 8.01(6) regarding whether the tax authority of the treaty jurisdiction has issued a ruling on the
same or similar issue for the taxpayer, a related taxpayer, or a predecessor; whether the same or similar issue is being exam-
ined, or has been settled, by the tax authority of the treaty jurisdiction or is otherwise the subject of a closing agreement in that
jurisdiction; and whether the same or similar issue is being considered by the competent authority of the treaty jurisdiction.]

g. [Provide the statement required by section 8.01(8) regarding whether the law in connection with the letter ruling request is
uncertain and whether the issue is adequately addressed by relevant authorities.]

h. [If the taxpayer determines that there are no contrary authorities, a statement to that effect would be helpful. See section
8.01(9).]

i. [If the taxpayer wants to have a conference on the issues involved in the letter ruling request, the ruling request should contain
a statement to that effect. See section 8.02(7).]

j. [If the taxpayer is requesting a copy of any document related to the letter ruling request to be sent by facsimile (fax) transmis-
sion, the ruling request should contain a statement to that effect. See section 8.02(5).]

k. [If the taxpayer is requesting separate letter rulings on multiple issues, the letter ruling request should contain a statement to
that effect. See section 8.02(1).]

l. [If the taxpayer is seeking to obtain the user fee provided in paragraph (A)(5)(a) of Appendix A for substantially identical let-
ter rulings, the letter ruling request must contain the statements required by section 15.07.]

2. Administrative

January 2, 2001 70 2001–1 I.R.B.
a. [The ruling request should state: “The deletions statement and checklist required by Rev. Proc. 2001-1 are enclosed.” See
sections 8.01(11) and 8.01(18).]

b. [The ruling request should state: “The required user fee of $(Insert the amount of the fee) is enclosed.” Please note that the
check or money order must be in U.S. dollars and made payable to the Internal Revenue Service. See section 15 and Appen-
dix A.]

c. [If the taxpayer’s authorized representative is to sign the letter ruling request or is to appear before the Service in connection
with the request, the ruling request should state: “A Power of Attorney is enclosed.” See sections 8.01(13), 8.01(14), and
8.02(2).]

Very truly yours,
(Insert the name of the taxpayer or the
taxpayer’s authorized representative)
By:

Signature Date

Typed or printed name of
person signing request

DECLARATION: [See section 8.01(15).]

Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my
knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and
complete.

(Insert the name of the taxpayer)

By:

Signature Title Date

Typed or printed name of
person signing request

[If the taxpayer is a corporation that is a member of an affiliated group filing consolidated returns, the above declaration must also
be signed and dated by an officer of the common parent of the group. See section 8.01(15).]

2001–1 I.R.B. 71 January 2, 2001
APPENDIX C

CHECKLIST
IS YOUR LETTER RULING REQUEST COMPLETE?

INSTRUCTIONS

The Service will be able to respond more quickly to your letter ruling request if it is carefully prepared and complete. To
ensure that your request is in order, use this checklist. Complete the five items of information requested before the checklist.
Answer each question by circling “Yes,” “No,” or “N/A.” When a question contains a place for a page number, insert the page
number (or numbers) of the request that gives the information called for by a yes answer to a question. Sign and date the check-
list (as taxpayer or authorized representative) and place it on top of your request.

If you are an authorized representative submitting a request for a taxpayer, you must include a completed checklist with
the request, or the request will either be returned to you or substantive consideration of it will be deferred until a completed check-
list is submitted. If you are a taxpayer preparing your own request without professional assistance, an incomplete checklist
will not either cause the return of your request or defer substantive consideration of your request. However, you should
still complete as much of the checklist as possible and submit it with your request.

TAXPAYER’S NAME

TAXPAYER’S I.D. NO.

ATTORNEY/P.O.A.

PRIMARY CODE SECTION

CIRCLE ONE ITEM

Yes No 1. Does your request involve an issue under the jurisdiction of the Associate Chief Counsel (Corporate),
the 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 Associate Chief Counsel (Procedure and Administration), or the
Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities)? See section 3 of
Rev. Proc. 2001-1, 2001-1 I.R.B. 1. For issues under the jurisdiction of other offices, see section 4 of
Rev. Proc. 2001-1. (Hereafter, all references are to Rev. Proc. 2001-1 unless otherwise noted.)

Yes No 2. Have you read Rev. Proc. 2001-3, 2001-1 I.R.B. 111, and Rev. Proc. 2001-7, 2001-1 I.R.B. 236, to see if
part or all of the request involves a matter on which letter rulings are not issued or are ordinarily not issued?

Yes No N/A 3. If your request involves a matter on which letter rulings are not ordinarily issued, have you given com-
pelling reasons to justify the issuance of a letter ruling? Before preparing your request, you may want to call
the branch in the Office of Associate Chief Counsel (Corporate), the Office of Associate Chief Counsel (Fi-
nancial Institutions & Products), the Office of Associate Chief Counsel (Income Tax & Accounting), the Of-
fice of Associate Chief Counsel (International), the Office of Associate Chief Counsel (Passthroughs & Spe-
cial Industries), the Office of Associate Chief Counsel (Procedure and Administration), or the Office of
Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) responsible for substan-
tive interpretations of the principal Internal Revenue Code section on which you are seeking a letter ruling to
discuss the likelihood of an exception. For matters under the jurisdiction of—

(a) the Office of Associate Chief Counsel (Corporate), the Office of Associate Chief Counsel (Finan-
cial Institutions & Products), the Office of Associate Chief Counsel (Income Tax & Accounting), the Of-
fice of Associate Chief Counsel (Passthroughs & Special Industries), or the Office of Division Coun-
sel/Associate Chief Counsel (Tax Exempt and Government Entities), the appropriate branch to call may
be obtained by calling (202) 622-7560 (not a toll-free call);

(b) the Office of the Associate Chief Counsel (International), the appropriate branch to call may be
obtained by calling (202) 622-3800 (not a toll-free call); or
January 2, 2001 72 2001–1 I.R.B.
(c) the Office of the Associate Chief Counsel (Procedure and Administration), the appropriate branch
to call may be obtained by calling (202) 622-3400 (not a toll-free call).

Yes No N/A 4. If the request deals with a completed transaction, have you filed the return for the year in which the
Page transaction was completed? See sections 5.01, 5.05, 5.06, 5.07, 5.08, and 5.09.

Yes No 5. Are you requesting a letter ruling on a hypothetical situation or question? See section 7.02.

Yes No 6. Are you requesting a letter ruling on alternative plans of a proposed transaction? See section 7.02.

Yes No 7. Are you requesting the letter ruling for only part of an integrated transaction? See sections 7.03 and
8.01(1).

Yes No 8. Are you requesting the letter ruling for a business, trade, industrial association, or similar group con-
cerning the application of tax law to its members? See section 5.12.

Yes No 9. Are you requesting the letter ruling for a foreign government or its political subdivision? See section
5.13.

Yes No 10. Have you included a complete statement of all the facts relevant to the transaction? See section 8.01(1).
Pages

Yes No N/A 11. Have you submitted with the request true copies of all wills, deeds, and other documents relevant to
the transaction, and labeled and attached them in alphabetical sequence? See section 8.01(2).

Yes No N/A 12. Have you submitted with the request a copy of all applicable foreign laws, and certified English
translations of documents that are in a language other than English or of foreign laws in cases where Eng-
lish is not the official language of the foreign country involved? See section 8.01(2).

Yes No 13. Have you included, rather than merely incorporated by reference, all material facts from the documents
Pages in the request? Are they accompanied by an analysis of their bearing on the issues that specifies the doc-
ument provisions that apply? See section 8.01(3).

Yes No 14. Have you included the required statement regarding whether the same issue in the letter ruling request
Page is in an earlier return of the taxpayer or in a return for any year of a related taxpayer? See section 8.01(4).

Yes No 15. Have you included the required statement regarding whether the Service previously ruled on the same or
Page similar issue for the taxpayer, a related taxpayer, or a predecessor? See section 8.01(5)(a).

Yes No 16. Have you included the required statement regarding whether the taxpayer, a related taxpayer, a predeces-
Page sor, or any representatives previously submitted a request (including an application for change in ac-
counting method) involving the same or similar issue but withdrew the request before the letter ruling or
determination letter was issued? See section 8.01(5)(b).

Yes No 17. Have you included the required statement regarding whether the taxpayer, a related taxpayer, or a prede-
Page cessor previously submitted a request (including an application for change in accounting method) involv-
ing the same or similar issue that is currently pending with the Service? See section 8.01(5)(c).

Yes No 18. Have you included the required statement regarding whether, at the same time as this request, the taxpayer
Page or a related taxpayer is presently submitting another request (including an application for change in ac-
counting method) involving the same or similar issue to the Service? See section 8.01(5)(d).

Yes No N/A 19. If your request involves the interpretation of a substantive provision of an income or estate tax treaty,
Page have you included the required statement regarding whether the tax authority of the treaty jurisdiction has
issued a ruling on the same or similar issue for the taxpayer, a related taxpayer, or a predecessor; whether
the same or similar issue is being examined, or has been settled, by the tax authority of the treaty jurisdic-
tion or is otherwise the subject of a closing agreement in that jurisdiction; and whether the same or similar
issue is being considered by the competent authority of the treaty jurisdiction? See section 8.01(6).

2001–1 I.R.B. 73 January 2, 2001
Yes No N/A 20. If your request is for recognition of Indian tribal government status or status as a political subdivision
Page of an Indian tribal government, does your request contain a letter from the Bureau of Indian Affairs re-
garding the tribe’s status? See section 8.01(7), which states that taxpayers are encouraged to submit this
letter with the request and provides the address for the Bureau of Indian Affairs.

Yes No 21. Have you included the required statement of relevant authorities in support of your views? See sec-
Pages tion 8.01(8).

Yes No 22. Have you included the required statement regarding whether the law in connection with the request
Page is uncertain and whether the issue is adequately addressed by relevant authorities? See section 8.01(8).

Yes No 23. Does your request discuss the implications of any legislation, tax treaties, court decisions, regulations,
Pages notices, revenue rulings, or revenue procedures that you determined to be contrary to the position advanced?
See section 8.01(9), which states that taxpayers are encouraged to inform the Service of such authorities.

Yes No N/A 24. If you determined that there are no contrary authorities, have you included a statement to this effect
Page in your request? See section 8.01(9).

Yes No N/A 25. Have you included in your request a statement identifying any pending legislation that may affect the
Page proposed transaction? See section 8.01(10).

Yes No 26. Is the request accompanied by the deletions statement required by § 6110? See section 8.01(11).

Yes No 27. Have you (or your authorized representative) signed and dated the request? See section 8.01(12).
Page

Yes No N/A 28. If the request is signed by your representative or if your representative will appear before the Service
in connection with the request, is the request accompanied by a properly prepared and signed power of
attorney with the signatory’s name typed or printed? See section 8.01(14).

Yes No 29. Have you included, signed, and dated the penalties of perjury statement in the format required by
Page section 8.01(15)?

Yes No N/A 30. Are you submitting your request in duplicate if necessary? See section 8.01(16).

Yes No N/A 31. If you are requesting separate letter rulings on different issues involving one factual situation, have
Pages you included a statement to that effect in each request? See section 8.02(1).

Yes No N/A 32. If you want copies of the letter ruling sent to more than one representative, does the power of attor-
ney contain a statement to that effect? See section 8.02(2)(a).

Yes No N/A 33. If you want the original of the letter ruling to be sent to a representative, does the power of attorney
contain a statement to that effect? See section 8.02(2)(b).

Yes No N/A 34. If you do not want a copy of the letter ruling to be sent to any representative, does the power of attor-
ney contain a statement to that effect? See section 8.02(2)(c).

Yes No N/A 35. If you are making a two-part letter ruling request, have you included a summary statement of the
facts you believe to be controlling? See section 8.02(3).

Yes No N/A 36. If you want your letter ruling request to be processed ahead of the regular order or by a specific date,
Page have you requested expedited handling in the manner required by section 8.02(4) and stated a compelling
need for such action in the request?

Yes No N/A 37. If you are requesting a copy of any document related to the letter ruling request to be sent by facsimile
Page (fax) transmission, have you included a statement to that effect? See section 8.02(5).

January 2, 2001 74 2001–1 I.R.B.
Yes No N/A 38. If you want to have a conference on the issues involved in the request, have you included a request
Page for conference in the letter ruling request? See section 8.02(7).

Yes No 39. Have you included the correct user fee with the request and is your check or money order in U.S. dol-
lars and payable to the Internal Revenue Service? See section 15 and Appendix A to determine the cor-
rect amount.

Yes No N/A 40. If your request involves a personal tax issue and you qualify for the reduced user fee when gross
Page __ income is less than $250,000, have you included the required certification? See paragraphs (A)(4)(a) and
(B)(1) of Appendix A.

Yes No N/A 41. If your request involves a business-related tax issueand you qualify for the reduced user fee when
Page __ gross income is less than $1 million, have you included the required certification? See paragraphs
(A)(4)(b) and (B)(1) of Appendix A.

Yes No N/A 42. If you qualify for the user fee for substantially identical letter rulings, have you included the required
Page information? See section 15.07(2) and paragraph (A)(5)(a) of Appendix A.

Yes No N/A 43. If you qualify for the user fee for a § 301.9100 request to extend the time for filing an identical
Page accounting method change on a single Form 3115, have you included the required information? See sec-
tion 15.07(3) and paragraph (A)(5)(c) of Appendix A.

Yes No N/A 44. If your request is covered by any of the checklists, guideline revenue procedures, notices, safe har-
bor revenue procedures, or other special requirements listed in section 9, have you complied with all of
the requirements of the applicable revenue procedure or notice?

Rev. Proc. List other applicable revenue procedures or notices,
including checklists, used or relied upon in the preparation
of this letter ruling request (Cumulative Bulletin or Internal
Revenue Bulletin citation not required).

Yes No N/A 45. If you are requesting relief under § 7805(b) (regarding retroactive effect), have you complied with
Page all of the requirements in section 12.11?

Yes No 46. Have you addressed your request to the attention of the Associate Chief Counsel (Corporate), the As-
sociate 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 Associate Chief Counsel (Procedure and Administration), or the Division Coun-
sel/Associate Chief Counsel (Tax Exempt and Government Entities), as appropriate? The mailing ad-
dress is:

Internal Revenue Service
Attn: CC:PA:T
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:PA:T, Room 6561
1111 Constitution Avenue, N.W.
Washington, D.C. 20224

2001–1 I.R.B. 75 January 2, 2001
The package should be marked: RULING REQUEST SUBMISSION. Improperly
addressed requests may be delayed (sometimes for over a week) in reaching CC:PA:T for
initial processing.

Signature Title or Authority Date

Typed or printed name of
person signing checklist

January 2, 2001 76 2001–1 I.R.B.
APPENDIX D

LIST OF SMALL BUSINESS/SELF-EMPLOYED DIVISION (SB/SE)
COMPLIANCE AREA DIRECTORS FOR REQUESTING
DETERMINATION LETTERS

Requests for determination letters under Rev. Proc. 2001-1 from taxpayers under the jurisdiction of SB/SE should be sent to the
appropriate address listed below.

- Area 1, Area Director, Boston
P.O. Box 9112, Stop 11300, Boston, MA 02203

SB/SE taxpayers located in Maine, New Hampshire, Connecticut, Rhode Island,
Massachusetts, Vermont

- Area 2, Area Director, New York City
290 Broadway, New York, NY 10007

SB/SE taxpayers located in New York

- Area 3, Area Director, Philadelphia
600 Arch Street, Room 7400, Philadelphia, PA 19106

SB/SE taxpayers located in Pennsylvania, New Jersey

- Area 4, Area Director, Baltimore
31 Hopkins Plaza, Baltimore, MD 21202

SB/SE taxpayers located in Delaware, Maryland, Virginia, North Carolina, South Carolina

- Area 5, Area Director, Jacksonville
400 Bay Street, Jacksonville, FL 32202

SB/SE taxpayers located in Florida

- Area 6, Area Director, Detroit
477 Michigan Avenue, Detroit, MI 48180

SB/SE taxpayers located in Michigan, Kentucky, Ohio, West Virginia

- Area 7, Area Director, Chicago
230 S. Dearborne Street, 100CHI, Chicago, IL 60604

SB/SE taxpayers located in Wisconsin, Illinois, Indiana

- Area 8, Area Director, Nashville
801 Broadway, MDP1, Nashville, TN 37203

SB/SE taxpayers located in Georgia, Tennessee, Alabama, Mississippi, Louisiana

- Area 9, Area Director, St. Paul
316 North Robert Street, Stop 1000, St. Paul, MN

SB/SE taxpayers located in North Dakota, South Dakota, Missouri, Nebraska, Minnesota, Iowa, Kansas

2001–1 I.R.B. 77 January 2, 2001
- Area 10, Area Director, Dallas
4050 Alpha Road, 1000 MSRO, Dallas, TX 75244

SB/SE taxpayers located in Texas, Oklahoma

- Area 11, Area Director, Denver
600 17th Street, Denver, CO 80202-2490

SB/SE taxpayers located in Colorado, Montana, Wyoming, New Mexico, Arizona, Nevada, Utah

- Area 12, Area Director, Seattle
915 Second Avenue, Seattle, WA 98174

SB/SE taxpayers located in Washington, Oregon, Alaska, Hawaii, Idaho

- Area 13, Area Director, Oakland
1301 Clay Street, Suite 1600-S, Oakland, CA 94612

SB/SE taxpayers located in Northern and Central California

- Area 14, Acting Area Director, Laguna Niguel
24000 Avila Road, Laguna Nigel, CA 92677

SB/SE taxpayers located in Southern California except for taxpayers located in Oakland, Los Angeles, El Segundo, El Monte
and Glendale which are Area 16 SB/SE taxpayers

- Area 15, Area Director, International
950 L’Enfant Plaza, SW, Washington, DC 20024

International SB/SE taxpayers

- Area 16, Area Director, Los Angeles
300 N. Los Angeles Street, Los Angeles, CA 90012

SB/SE taxpayers located in Oakland, Los Angeles, El Segundo, El Monte, Glendale

January 2, 2001 78 2001–1 I.R.B.
26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability.

Rev. Proc. 2001–2

TABLE OF CONTENTS

SECTION 1. WHAT IS THE p. 83
PURPOSE OF THIS REVENUE
PROCEDURE?

SECTION 2. WHAT IS p. 84
TECHNICAL ADVICE?

SECTION 3. ON WHAT ISSUES p. 85
MAY TECHNICAL ADVICE BE
REQUESTED UNDER THIS .01 Issues under the jurisdiction of the Associate Chief Counsel (Corporate), the
PROCEDURE? Associate Chief Counsel (Financial Institutions & Products), the Associate
Chief Counsel (Income Tax & Accounting), the Associate Chief Counsel
(International), the Associate Chief Counsel (Passthroughs & Special Indus-
tries), the Associate Chief Counsel (Procedure and Administration), or the
Division Counsel/Associate Chief Counsel (Tax Exempt and Government
Entities)

.02 Issues involving shipowners’ protection and indemnity associations and cer-
tain homeowners associations

SECTION 4. ON WHAT ISSUES p. 85
MUST TECHNICAL ADVICE BE
REQUESTED UNDER DIFFERENT .01 Alcohol, tobacco, and firearms taxes
PROCEDURES?
.02 Tax exempt and government entities

.03 Farmers’ cooperatives

SECTION 5. MAY TECHNICAL p. 86
ADVICE BE REQUESTED .01 A § 301.9100 request is a letter ruling request
UNDER § 301.9100 DURING
THE COURSE OF AN .02 Period of limitations
EXAMINATION?
.03 Address to send a § 301.9100 request

.04 If the return is being examined by a field office or considered by an area office
or a federal court, the taxpayer must notify the national office and the national
office will notify the director, appeals officer, or government counsel

SECTION 6. WHO IS p. 87
RESPONSIBLE FOR
REQUESTING TECHNICAL .01 Director or area director, appeals, determines whether to request
ADVICE? technical advice

.02 Taxpayer may ask that issue be referred for technical advice

SECTION 7. WHEN SHOULD p. 87
TECHNICAL ADVICE BE
REQUESTED? .01 Uniformity of position lacking

.02 When technical advice can be requested

2001–1 I.R.B. 79 January 2, 2001
.03 At the earliest possible stage

SECTION 8. HOW ARE p. 88
PRE-SUBMISSION
CONFERENCES SCHEDULED? .01 Pre-submission conference generally is permitted when the field or area of-
fice likely will request technical advice and all parties agree to request the
conference

.02 Purpose of a pre-submission conference

.03 Request for a pre-submission conference must be submitted in writing by
the field or area office

.04 Branch will contact the field or area office to arrange the pre-submission
conference

.05 Pre-submission conference generally held in person

.06 Certain information required to be submitted to the national office prior to
the pre-submission conference

.07 Pre-submission conference may not be taped

.08 Discussion of substantive issues is not binding on the Service

SECTION 9. WHAT MUST BE p. 89
INCLUDED IN THE REQUEST
FOR TECHNICAL ADVICE? .01 Statement of issues, facts, law, and arguments, submission of relevant for-
eign laws and documents in a language other than English, and statement re-
garding interpretation of an income or estate tax treaty

.02 Statement identifying information to be deleted from public inspection

.03 Transmittal Form 4463, Request for Technical Advice

.04 Number of copies of request to be submitted

.05 Power of attorney

SECTION 10. HOW ARE p. 93
REQUESTS HANDLED?
.01 Taxpayer notified

.02 Conference offered

.03 If the taxpayer disagrees with the Service’s statement of facts

.04 If the Service disagrees with the taxpayer’s statement of facts

.05 If the interpretation of a foreign law or foreign document is a material fact

.06 If the taxpayer has not submitted the required deletions statement

.07 Section 6104 of the Internal Revenue Code (Applications for exemption and
letter rulings issued to certain exempt organizations open to public inspection)

.08 Criminal or civil fraud cases

January 2, 2001 80 2001–1 I.R.B.
SECTION 11. HOW DOES A p. 95
TAXPAYER APPEAL A .01 Taxpayer notified of decision not to seek technical advice
DIRECTOR’S OR AREA
DIRECTOR, APPEALS’, .02 Taxpayer may appeal decision not to seek technical advice
DECISION NOT TO SEEK
TECHNICAL ADVICE? .03 Territory manager or area director, appeals, determines whether technical
advice will be sought

.04 Territory manager’s or area director, appeals’, decision may be reviewed but
not appealed

SECTION 12. HOW ARE p. 96
REQUESTS FOR TECHNICAL
ADVICE WITHDRAWN? .01 Taxpayer notified

.02 National office may provide views

SECTION 13. HOW ARE p. 96
CONFERENCES SCHEDULED?
.01 If requested, offered to the taxpayer when adverse technical advice proposed

.02 Normally held within 21 days of contact with the taxpayer

.03 21-day period will be extended if justified and approved

.04 Denial of extension cannot be appealed

.05 Entitled to one conference of right

.06 Conference may not be taped

.07 If requested and approved, conference will be delayed to address a request
for relief under § 7805(b)

.08 Service makes tentative recommendations

.09 Additional conferences may be offered

.10 Additional information submitted after the conference

.11 Under limited circumstances, may schedule a conference to be held by tele-
phone

SECTION 14. HOW IS STATUS p. 99
OF REQUEST OBTAINED?
.01 Taxpayer or the taxpayer’s representative may request status from the field
or area office

.02 National office will give status updates to the director or area director, ap-
peals

SECTION 15. HOW DOES THE p. 99
NATIONAL OFFICE PREPARE
THE TECHNICAL ADVICE .01 Delegates authority to branch chiefs
MEMORANDUM?
.02 Determines whether request has been properly made

.03 Contacts the field or area office to discuss issues

2001–1 I.R.B. 81 January 2, 2001
.04 Informs the field or area office if any matters in the request have been re-
ferred to another branch or office

.05 Informs the field or area office if additional information is needed

.06 Informs the field or area office of the tentative conclusion

.07 If a tentative conclusion has not been reached, gives date estimated for ten-
tative conclusion

.08 Advises the field or area office if tentative conclusion is changed

.09 Generally does not discuss the tentative conclusion with the taxpayer

.10 Advises the field or area office of final conclusions

.11 If needed, requests additional information

.12 Requests taxpayer to send additional information to the national office and a
copy to the director or area director, appeals

.13 Informs the taxpayer when requested deletions will not be made

.14 Prepares reply in two parts

.15 Routes replies to appropriate office

.16 Sends a copy of reply to appropriate division counsel

SECTION 16. HOW DOES A p. 103
FIELD OR AREA OFFICE
USE THE TECHNICAL .01 Generally applies advice in processing the taxpayer’s case
ADVICE?
.02 Discussion with the taxpayer

.03 Gives copy to the taxpayer

.04 Taxpayer may protest deletions not made

.05 When no copy is given to the taxpayer

SECTION 17. WHAT IS THE p. 104
EFFECT OF TECHNICAL
ADVICE? .01 Applies only to the taxpayer for whom technical advice was requested

.02 Usually applies retroactively

.03 Generally applied retroactively to modify or revoke prior technical advice

.04 Applies to continuing action or series of actions until specifically with-
drawn, modified, or revoked

.05 Applies to continuing action or series of actions until material facts change

.06 Does not apply retroactively under certain conditions

January 2, 2001 82 2001–1 I.R.B.
SECTION 18. HOW MAY p. 105
RETROACTIVE EFFECT
BE LIMITED? .01 Taxpayer may request that retroactivity be limited

.02 Form of request to limit retroactivity — continuing transaction before exam-
ination of return

.03 Form of request to limit retroactivity — in all other cases

.04 Taxpayer’s right to a conference

SECTION 19. WHAT p. 106
SIGNIFICANT CHANGES
HAVE BEEN MADE TO
REV. PROC. 2000–2?

SECTION 20. WHAT IS THE p. 107
EFFECT OF THIS REVENUE
PROCEDURE ON OTHER
DOCUMENTS?

SECTION 21. WHAT IS THE p. 107
EFFECTIVE DATE OF THIS
REVENUE PROCEDURE?

DRAFTING INFORMATION p. 107

INDEX p. 109

SECTION 1. WHAT IS THE This revenue procedure explains when and how the Associate Chief Counsel (Corporate),
PURPOSE OF THIS REVENUE the Associate Chief Counsel (Financial Institutions & Products), the Associate Chief
PROCEDURE? Counsel (Income Tax & Accounting), the Associate Chief Counsel (International), the As-
sociate Chief Counsel (Passthroughs & Special Industries), the Associate Chief Counsel
(Procedure and Administration), and the Division Counsel/Associate Chief Counsel (Tax
Exempt and Government Entities) give technical advice to a director or an area director,
appeals. It also explains the rights a taxpayer has when a director or an area director, ap-
peals, requests technical advice regarding a tax matter.

Operating divisions of the The Internal Revenue Service includes four operating divisions that are responsible for
Internal Revenue Service meeting the needs of the taxpayers they serve. These operating divisions are:

(1) Large and Mid-Size Business Division (LMSB), which generally serves corpora-
tions, S corporations, and partnerships with assets in excess of $5 million;

(2) Small Business/Self-Employed Division (SB/SE), which generally serves corpora-
tions, S corporations, and partnerships with assets less than or equal to $5 million; estates
and trusts; individuals filing an individual federal income tax return with accompanying
Schedule C (Profit or Loss from Business (Sole Proprietorship)), Schedule E (Supplemen-
tal Income and Loss), or Schedule F (Profit or Loss from Farming), or Form 2106 (Em-
ployee Business Expenses) or Form 2106-EZ (Unreimbursed Employee Business Ex-
penses); and individuals with international tax returns;

(3) Wage and Investment Division (W&I), which generally serves individuals with
wage and investment income only and with no international tax returns, filing an individ-
ual federal income tax return without accompanying Schedule C, E, or F, or Form 2106 or
Form 2106-EZ; and

Sec. 1
2001–1 I.R.B. 83 January 2, 2001
(4) Tax Exempt and Government Entities Division (TE/GE), which serves three distinct
taxpayer segments: employee plans, exempt organizations, and government entities.

Description of terms used in For purposes of this revenue procedure–
this revenue procedure

(1) any reference to director or field office refers to the Director, Field Operations,
LMSB, the Area Director, Field Compliance, SB/SE, or the Director, Compliance, W&I,
as appropriate, and their respective offices or, when appropriate, the Director, Interna-
tional, LMSB, the Director, Employee Plans Examinations, the Director, Exempt Organi-
zations Examinations, the Director, Federal, State & Local Governments, the Director, Tax
Exempt Bonds, or the Director, Indian Tribal Governments, and their respective offices;

(2) any reference to area director, appeals, refers to the Area Director, Appeals LMSB,
or the Area Director, Appeals SB/SE-TE/GE, as appropriate;

(3) any reference to territory manager refers to a territory manager, LMSB, a territory
manager, compliance, SB/SE, as appropriate, and, includes, when appropriate, the Em-
ployee Plans Examinations Area manager, the Exempt Organizations Examinations Area
manager, the Employee Plans Determinations manager, the Exempt Organizations Deter-
minations manager, the group manager, Federal, State & Local Governments, the man-
ager, field operations, Tax Exempt Bonds, or the group manager, Indian Tribal Govern-
ments;

(4) any reference to area office refers to Appeals LMSB Area Office or Appeals SB/SE-
TE/GE Area Office, as appropriate;

(5) any reference to appeals officer includes, when appropriate, the appeals team case
leader;

(6) the term “taxpayer” includes all persons subject to any provision of the Internal Rev-
enue Code (including issuers of § 103 obligations) and, when appropriate, their represen-
tatives; and

(7) the term “national office” refers to the Office of Associate Chief Counsel (Corpo-
rate), the Office of Associate Chief Counsel (Financial Institutions & Products), the Office
of Associate Chief Counsel (Income Tax & Accounting), the Office of Associate Chief
Counsel (International), the Office of Associate Chief Counsel (Passthroughs & Special
Industries), the Office of Associate Chief Counsel (Procedure and Administration), or the
Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Enti-
ties), as appropriate.

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

SECTION 2. WHAT IS
TECHNICAL ADVICE? “Technical advice” means advice or guidance in the form of a memorandum furnished
by the national office upon the request of a director or an area director, appeals, submitted
in accordance with the provisions of this revenue procedure, in response to any technical
or procedural question that develops during any proceeding on the interpretation and prop-
er application of tax law, tax treaties, regulations, revenue rulings, notices, or other prece-
dents published by the national office to a specific set of facts. Such proceedings include:
(1) the examination of a taxpayer’s return; (2) the consideration of a taxpayer’s claim for
refund or credit; (3) any matter under examination or in appeals pertaining to tax-exempt
bonds or mortgage credit certificates; and (4) any other matter involving a specific tax-
payer under the jurisdiction of the territory manager or the area director, appeals. They
also include processing and considering nondocketed cases in an area office but do not
include cases in which the issue in the case is in a docketed case for any taxable year. If,
Sec. 2
January 2, 2001 84 2001–1 I.R.B.
however, a case is docketed for an estate tax issue of a taxpayer while a request for tech-
nical advice on the same issue of the same taxpayer is pending, the national office may
issue the technical advice memorandum if the appropriate appeals officer and government
counsel agree, by memorandum, to the issuance of the technical advice memorandum.

Technical advice helps Service personnel close cases and also helps establish and main-
tain consistent holdings throughout the Service. A director or an area director, appeals,
may raise an issue in any tax period, even though technical advice may have been asked
and furnished for the same or similar issue for another tax period.

Technical advice does not include legal advice furnished to the field or area office in
writing or orally, other than advice furnished pursuant to this revenue procedure. In accor-
dance with section 11.01 of this revenue procedure, a taxpayer’s request for referral of an
issue to the national office for technical advice will not be denied merely because the
national office has provided legal advice, other than advice furnished pursuant to this rev-
enue procedure, to the field or area office on the matter.

SECTION 3. ON WHAT
ISSUES MAY TECHNICAL
ADVICE BE REQUESTED
UNDER THIS PROCEDURE?

Issues under the jurisdiction of .01 The instructions of this revenue procedure apply to requests for technical advice on
the Associate Chief Counsel any issue under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate
(Corporate), the Associate Chief Chief Counsel (Financial Institutions & Products), the Associate Chief Counsel (Income
Counsel (Financial Institutions & Tax & Accounting), the Associate Chief Counsel (International), the Associate Chief
Products), the Associate Chief Counsel (Passthroughs & Special Industries), or the Division Counsel/Associate Chief
Counsel (Income Tax & Accounting), Counsel (Tax Exempt and Government Entities), and on certain issues under the jurisdic-
the Associate Chief Counsel tion of the Associate Chief Counsel (Procedure and Administration). See section 3 of Rev.
(International), the Associate Chief Proc. 2001–1, this Bulletin, for a description of the principal subject matters of jurisdiction.
Counsel (Passthroughs & Special
Industries), the Associate Chief
Counsel (Procedure and
Administration), or the Division
Counsel/Associate Chief Counsel
(Tax Exempt and
Government Entities)

Issues involving shipowners’ .02 The jurisdiction of the Associate Chief Counsel (Passthroughs & Special Industries)
protection and indemnity extends to issuing technical advice under § 526 (shipowners’ protection and indemnity
associations and certain associations) and § 528 (certain homeowners associations).
homeowners associations

SECTION 4. ON WHAT
ISSUES MUST TECHNICAL
ADVICE BE REQUESTED
UNDER DIFFERENT
PROCEDURES?

Alcohol, tobacco, and .01 The procedures for obtaining technical advice specifically applicable to federal
firearms taxes alcohol, tobacco, and firearms taxes under subtitle E of the Code are under the jurisdiction
of the Bureau of Alcohol, Tobacco and Firearms.

Tax exempt and .02 The procedures for obtaining technical advice specifically on issues under the juris-
government entities diction of the Commissioner, Tax Exempt and Government Entities Division, are found in
Rev. Proc. 2001–5, this Bulletin. However, the procedures under Rev. Proc. 2001–2 (this
revenue procedure) must be followed for obtaining technical advice on issues pertaining

Sec. 2
2001–1 I.R.B. 85 January 2, 2001
to tax-exempt bonds, Indian tribal governments, federal, state, or local governments, mort-
gage credit certificates, and deferred compensation plans under § 457.

Farmers’ cooperatives .03 Even though the Associate Chief Counsel (Passthroughs & Special Industries) has
jurisdiction for issuing technical advice under § 521, the procedures under Rev. Proc.
2001–5 and Rev. Proc. 90–27, 1990–1 C.B. 514, as well as § 601.201(n) of the Statement
of Procedural Rules (26 C.F.R. § 601.201(n) (2000)), must be followed.

SECTION 5. MAY TECHNICAL
ADVICE BE REQUESTED
UNDER § 301.9100 DURING THE
COURSE OF AN EXAMINATION?

A § 301.9100 request is a .01 A request for an extension of time for making an election or other application for
letter ruling request relief under § 301.9100–3 of the Procedure and Administration Regulations is a letter rul-
ing request even if the request is submitted after the examination of the taxpayer’s return
has begun or after the issues in the return are being considered by an area office or a fed-
eral court. Therefore, a § 301.9100 request should be submitted pursuant to Rev. Proc.
2001–1 (including the payment of the applicable user fee listed in Appendix A of Rev.
Proc. 2001–1). See section 5.02 of Rev. Proc. 2001–1.

Period of limitations .02 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 § 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 assess-
ment. See § 301.9100– 3(d)(2).

Address to send a .03 Pursuant to section 8.03(1) of Rev. Proc. 2001–1, a § 301.9100 request, together
§ 301.9100 request with the appropriate user fee, must be submitted by the taxpayer to 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
Associate Chief Counsel (Procedure and Administration), or the Division
Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), as appropriate.
The package should be marked: RULING REQUEST SUBMISSION. See Appendix A
of Rev. Proc. 2001–1 for the appropriate user fee.

(1) A § 301.9100 request should be sent to the following address:

Internal Revenue Service
Attn: CC:PA:T
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:PA:T, Room 6561
1111 Constitution Avenue, N.W.
Washington, D.C. 20224

Sec. 5.03
January 2, 2001 86 2001–1 I.R.B.
(2) A § 301.9100 request may also be hand delivered 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:PA:T, Room 6561
1111 Constitution Avenue, N.W.
Washington, D.C. 20224

If the return is being examined .04 If the taxpayer’s return for the taxable year in which an election should have been
by a field office or considered by made or any taxable year that would have been affected by the election had it been timely
an area office or a federal court, made is being examined by a field office or considered by an area office or a federal court,
the taxpayer must notify the the taxpayer must notify the national office. See § 301.9100–3(e)(4)(i) and section 5.02(3)
national office and the national of Rev. Proc. 2001–1. The national office will notify the appropriate director, appeals offi-
office will notify the director, cer, or government counsel that a § 301.9100 request has been submitted to the national
appeals officer, or office. The examining officer, appeals officer, or government counsel is not authorized to
government counsel 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 Service official in the operating division that has
examination jurisdiction of the taxpayer’s tax return, appeals officer, or government counsel.

SECTION 6. WHO IS
RESPONSIBLE FOR
REQUESTING TECHNICAL
ADVICE?

Director or area director, .01 The director or area director, appeals, determines whether to request technical
appeals, determines whether advice on any issue being considered. Each request must be submitted through channels
to request technical advice and signed by a person who is authorized to sign for the director or area director, appeals.

Taxpayer may ask that issue .02 While a case is under the jurisdiction of a director or area director, appeals, a tax-
be referred for technical advice payer may request in writing or orally to the examining officer or appeals officer that an
issue be referred to the national office for technical advice.

SECTION 7. WHEN SHOULD
TECHNICAL ADVICE
BE REQUESTED?

Uniformity of position lacking .01 Technical advice should be requested when there is a lack of uniformity regarding
the disposition of an issue or when an issue is unusual or complex enough to warrant con-
sideration by the national office.

When technical advice .02 The provisions of this revenue procedure apply only to a case under the jurisdiction
can be requested of a director or an area director, appeals. Technical advice may also be requested on issues
considered in a prior appeals disposition, not based on mutual concessions for the same tax
period of the same taxpayer, if the area office that had the case concurs in the request.

A director may not request technical advice on an issue if an area office is currently con-
sidering an identical issue of the same taxpayer (or of a related taxpayer within the mean-
ing of § 267 or a member of an affiliated group of which the taxpayer is also a member
within the meaning of § 1504). A case remains under the jurisdiction of the director even
though an area office has the identical issue under consideration in the case of another tax-
payer (not related within the meaning of § 267 or § 1504) in an entirely different transac-
tion. With respect to the same taxpayer or the same transaction, when the issue is under
the jurisdiction of an area office and the applicability of more than one kind of federal tax
is dependent upon the resolution of that issue, a director may not request technical advice
on the applicability of any of the taxes involved.

Sec. 5.03
2001–1 I.R.B. 87 January 2, 2001
A director or an area director, appeals, also may not request technical advice on an issue
if the same issue of the same taxpayer (or of 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) is in a docketed case for the same taxpayer (or for a related tax-
payer or a member of an affiliated group of which the taxpayer is also a member) for any
taxable year. If, however, a case is docketed for an estate tax issue of a taxpayer while a
request for technical advice on the same issue of the same taxpayer is pending, the nation-
al office may issue the technical advice memorandum if the appropriate appeals officer and
government counsel agree, by memorandum, to the issuance of the technical advice mem-
orandum.

At the earliest possible stage .03 Once an issue is identified, all requests for technical advice should be made at the
earliest possible stage in any proceeding. The fact that the issue is raised late in the exam-
ination or appeals process should not influence, however, the field or area office’s decision
to request technical advice.

SECTION 8. HOW ARE
PRE-SUBMISSION
CONFERENCES SCHEDULED?

Pre-submission conference .01 In an effort to promote expeditious processing of requests for technical advice, the
generally is permitted when national office generally will meet with the field or area office and the taxpayer prior to
the field or area office likely the time a request for technical advice is submitted to the national office. In cases involv
will request technical advice ing very complex issues, the field or area office and the taxpayer are encouraged to request
and all parties agree to a pre-submission conference. A request for a pre-submission conference should be made,
request the conference however, only after the field or area office determines that it likely will request technical
advice and only after all parties agree that a pre-submission conference should be requested.

Purpose of a pre-submission .02 A pre-submission conference is intended to facilitate agreement between the parties
conference as to the appropriate scope of the request for technical advice, the factual information to
be included in the request for technical advice, any collateral issues that either should or
should not be included in the request for technical advice, and any other substantive or pro-
cedural considerations that will allow the national office to provide the parties with tech-
nical advice as expeditiously as possible.

A pre-submission conference is not intended to create an alternative procedure for deter-
mining the merits of the substantive positions advocated by the field or area office or by
the taxpayer. The conference is intended only to facilitate the overall technical advice
process.

Request for a pre-submission .03 A request for a pre-submission conference must be submitted in writing by the field
conference must be submitted or area office. The request should identify the associate or assistant chief counsel office,
in writing by the field as appropriate, expected to have jurisdiction over the request for technical advice. The
or area office request should include a brief explanation of the primary issue so that an assignment to the
appropriate branch can be made. Coordination with division counsel is strongly encour-
aged or, if the issue is under the jurisdiction of the Division Counsel/Associate Chief
Counsel (Tax Exempt and Government Entities), coordination with that office’s local
counsel is strongly encouraged. If the request involves a designated issue or industry
under the Office of Pre-Filing and Technical Guidance, LMSB, coordination with the
technical advisor is also strongly encouraged.

An original and one copy of the request should be submitted to the appropriate address
listed in section 9.03 of this revenue procedure.

Branch will contact the field .04 Within 5 working days after it receives the request, the branch assigned responsi-
or area office to arrange bility for conducting the pre-submission conference will contact the field or area office to
the pre-submission conference arrange a mutually convenient time for the parties to meet in the national office. The con-
ference generally should be held within 30 calendar days after the field or area office is
Sec. 8.04
January 2, 2001 88 2001–1 I.R.B.
contacted. The field or area office will be responsible for coordinating with the taxpayer
as well as with any other Service personnel whose attendance the field or area office
believes would be appropriate.

Pre-submission conference .05 Pre-submission conferences generally will be held in person in the national office.
generally held in person However, if the field or area office personnel or the taxpayer is unable to attend the con-
ference, the conference may be conducted by telephone.

Certain information required .06 At least 10 working days before the scheduled pre-submission conference, the field
to be submitted to the national or area office and the taxpayer should submit to the national office a statement of the per-
office prior to the tinent facts (including any facts in dispute), a statement of the issues that the parties would
pre-submission conference like to discuss, and any legal analysis, authorities, or background documents that the par-
ties believe would facilitate the national office’s understanding of the issues to be dis-
cussed at the conference. The legal analysis provided for the pre-submission conference
need not be as fully developed as the analysis that ultimately will accompany the request
for technical advice, but it should allow the national office to become reasonably informed
regarding the subject matter of the conference prior to the meeting. The field or area
office or the taxpayer should ensure that the national office receives a copy of any required
power of attorney, preferably on Form 2848, Power of Attorney and Declaration of
Representative.

Pre-submission conference .07 Because pre-submission conference procedures are informal, no tape, stenographic,
may not be taped or other verbatim recording of a conference may be made by any party.

Discussion of substantive .08 Any discussion of substantive issues at a pre-submission conference is advisory
issues is not binding only, is not binding on the Service in general or on the Office of Chief Counsel in partic-
on the Service ular, and cannot be relied upon as a basis for obtaining retroactive relief under the provi-
sions of § 7805(b).

SECTION 9. WHAT MUST
BE INCLUDED IN THE
REQUEST FOR
TECHNICAL ADVICE?

Statement of issues, facts, law, .01 Whether initiated by the taxpayer or by a field or area office, a request for techni-
and arguments, submission of cal advice must include the facts and the issues for which technical advice is requested; a writ-
relevant foreign laws and ten statement clearly stating the applicable law and the arguments in support of both the
documents in a language other Service’s and the taxpayer’s positions on the issue or issues; if applicable, the information
than English, and statement required in sections 9.01(4) and 9.01(5) of this revenue procedure with respect to the sub-
regarding interpretation of mission of relevant foreign laws and documents in a language other than English; and, if
an income or estate tax treaty applicable, the written statement required in section 9.01(6) of this revenue procedure with
respect to the interpretation of a substantive provision of an income or estate tax treaty.

In addition, as part of the original technical advice request, the taxpayer is encouraged
to request that if the Service requests additional information from the taxpayer, the Service
does so by facsimile (fax) transmission. The procedures for requesting such document to
be faxed are the same as those in section 15.11(1) of this revenue procedure.

(1) If taxpayer initiates request for technical advice, taxpayer must submit written
statement, copy of relevant foreign laws, and certified English translations of docu-
ments in a language other than English. If the taxpayer initiates the request for techni-
cal advice, the taxpayer must submit to the examining officer or appeals officer, at the time
the taxpayer initiates the request:

(a) a written statement—

(i) stating the facts and the issues;

Sec. 8.04
2001–1 I.R.B. 89 January 2, 2001
(ii) explaining the taxpayer’s position;

(iii) discussing any relevant statutory provisions, tax treaties, court decisions, reg-
ulations, revenue rulings, revenue procedures, notices, or any other authority supporting
the taxpayer’s position; and

(iv) stating the reasons for requesting technical advice;

(b) the information required in sections 9.01(4) and 9.01(5) of this revenue procedure
with respect to the submission of a copy of relevant foreign laws and certified English
translations of documents in a language other than English, if applicable; and

(c) the written statement required in section 9.01(6) of this revenue procedure with respect
to the interpretation of a substantive provision of an income or estate tax treaty, if applicable.

If the examining officer or appeals officer determines that technical advice will be
requested, the taxpayer’s statement, including the information required in sections 9.01(4),
9.01(5), and 9.01(6) of this revenue procedure, will be forwarded to the national office
with the request for technical advice.

(2) If the Service initiates request for technical advice, taxpayer is encouraged to
submit written statement, copy of relevant foreign laws, and certified English trans-
lations of documents in a language other than English. If the request for technical
advice is initiated by a field or area office, the taxpayer is encouraged to submit the writ-
ten statement and information described in section 9.01(1) of this revenue procedure. If
the taxpayer chooses to submit this statement and information, the taxpayer and the field
or area office should determine a mutually agreed date for the submission of the taxpay-
er’s statement and information so that it will be forwarded to the national office with the
request for technical advice.

If the request for technical advice is forwarded to the national office without the tax-
payer’s statement and information and if the taxpayer chooses to submit the statement and
information, the taxpayer must submit the statement and information to the national office
within 21 calendar days after the request for technical advice has been forwarded. The tax-
payer must also send a copy of the statement and information to the director or the area
director, appeals. The procedures for requesting an extension of the 21-day period and
receiving approval of such extension are the same as those in section 15.11(3) of this rev-
enue procedure. If the national office does not receive the taxpayer’s statement and infor-
mation within the 21-day period, plus extensions granted by the associate or assistant chief
counsel, as appropriate, the national office, at its discretion, may base its advice on the
facts provided by the field or area office.

(3) Statement of authorities contrary to taxpayer’s position. Whether the request for
technical advice is initiated by the taxpayer or by a field or area office, the taxpayer is also
encouraged to comment on any legislation (or pending legislation), tax treaties, regulations,
revenue rulings, revenue procedures, or court decisions contrary to the taxpayer’s position. If
the taxpayer determines that there are no contrary authorities, a statement 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.

(4) Relevant parts of all foreign laws. Whether initiated by the taxpayer or by a field
or area office, a request for technical advice, and other statements forwarded to the nation-
al office with the request, must include a copy of the relevant parts of all foreign laws,
including statutes, regulations, administrative pronouncements, and any other relevant
legal authority. The documents submitted must be in the official language of the country
involved and must be copied from an official publication of the foreign government or

Sec. 9.01(4)
January 2, 2001 90 2001–1 I.R.B.
another widely available, generally accepted publication. If English is not the official lan-
guage of the country involved, the submission must also include a copy of an English lan-
guage version of the relevant parts of all foreign laws. This translation must be: (a) from
an official publication of the foreign government or another widely available, generally
accepted publication; or (b) a certified English translation submitted in accordance with
section 9.01(5) of this revenue procedure.

The taxpayer or the field or area office must identify the title and date of publication,
including updates, of any widely available, generally accepted publication that it (or its
qualified translator) uses as a source for the relevant parts of the foreign law.

The taxpayer and the field or area office are encouraged to inform the national office
about and discuss the implications of any authority believed to interpret the foreign law,
such as pending legislation, treaties, court decisions, notices, or administrative decisions.
But see section 10.05 of this revenue procedure, stating that the national office may refuse
to provide technical advice if the interpretation of a foreign law or foreign document is a
material fact.

(5) 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. Whether initiated by the taxpayer or by a field or area office, a request for tech-
nical advice, and other statements forwarded to the national office with the request, must
include 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 or the field or area office
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: (a) a
statement that the translation submitted is a true and accurate translation of the foreign lan-
guage document or law; (b) 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
(c) the attestant’s name and address.

(6) Statement regarding interpretation of a substantive provision of an income or
estate tax treaty. Whether initiated by the taxpayer or by a field or area office, a request
for technical advice involving the interpretation of a substantive provision of an income or
estate tax treaty must include a written statement regarding whether–

(a) the tax authority of the treaty jurisdiction has issued a ruling on the same or similar
issue for the taxpayer, 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
any predecessor;

(b) the same or similar issue for the taxpayer, a related taxpayer, or any predecessor is
being examined, or has been settled, by the tax authority of the treaty jurisdiction or is oth-
erwise the subject of a closing agreement in that jurisdiction; and

(c) the same or similar issue for the taxpayer, a related taxpayer, or any predecessor is
being considered by the competent authority of the treaty jurisdiction.

Statement identifying .02 The text of a technical advice memorandum is open to public inspection under
information to be deleted § 6110(a). The Service deletes certain information from the text before it is made avail-
from public inspection able for inspection. To help the Service make the deletions required by § 6110(c), the tax-
payer must provide a statement indicating the deletions desired (“deletions statement”). If
the taxpayer does not submit the deletions statement, the Service will follow the proce-
dures in section 10.06 of this revenue procedure.

Sec. 9.01(4)
2001–1 I.R.B. 91 January 2, 2001
A taxpayer who wants only names, addresses, and identifying numbers 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 technical advice 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 pro-
posed deletion.

If the taxpayer decides to ask for additional deletions before the technical advice mem-
orandum is issued, additional deletions statements may be submitted.

The deletions statement must not appear in the request for technical advice but, instead,
must be made in a separate document.

The deletions statement must be signed and dated by the taxpayer or the taxpayer’s
authorized representative. A stamped signature is not permitted.

The taxpayer should follow these same procedures to propose deletions from any addi-
tional information submitted after the initial request for technical advice. An additional
deletions statement, however, is not required with each submission of additional informa-
tion 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.

Transmittal Form 4463, .03 The field or area office should use Form 4463, Request for Technical Advice, for
Request for Technical Advice transmitting a request for technical advice to the national office using the addresses listed
below.

Address to send requests Internal Revenue Service
from field offices Attn: CC:PA:T
P.O. Box 7604
Ben Franklin Station
Washington, D.C. 20044

Address to send requests The area office may send the request to either:
from area offices
Office of LMSB Operations C:AP:LMSB
Office of the National Chief Appeals C:AP
Internal Revenue Service
1111 Constitution Ave., N.W.
Washington, D.C. 20224; or

Office of LMSB Operations C:AP:LMSB
Office of the National Chief Appeals C:AP
Internal Revenue Service
Franklin Court Building - East Court
1099 14th Street, N.W. - 4th Floor
Washington, D.C. 20005

Number of copies of request .04 The field or area office must submit two copies of the request for technical advice
to be submitted to the national office.

Also, the field or area office must send: (1) one copy of the request for technical advice
to the technical advisor if the request involves a designated issue or industry under the
Office of Pre-Filing and Technical Guidance, LMSB; and (2) one copy of the request for
technical advice to the division counsel of the operating division that has jurisdiction of
the taxpayer’s tax return.

Sec. 9.04
January 2, 2001 92 2001–1 I.R.B.
Power of attorney .05 Any authorized representative, as described in section 8.01(13) of Rev. Proc. 2001–1,
whether or not enrolled to practice, must comply with Treasury Department Circular No. 230
(31 C.F.R. part 10 (2000)) and with the conference and practice requirements of the
Statement of Procedural Rules (26 C.F.R. § 601.501–601.509 (2000)). It is preferred that
Form 2848, Power of Attorney and Declaration of Representative, be used with regard to
requests for technical advice under this revenue procedure. An original, a copy, or a fax
transmission of the power of attorney is acceptable so long as its authenticity is not reason-
ably disputed.

SECTION 10. HOW ARE
REQUESTS HANDLED?

Taxpayer notified .01 Regardless of whether the taxpayer or the Service initiates the request for technical
advice, the field or area office: (1) will notify the taxpayer that technical advice is being
requested; and (2) at or before the time the request is submitted to the national office, will
give to the taxpayer a copy of the arguments that are being provided to the national office
in support of the Service’s position.

If the examining officer or appeals officer initiates the request for technical advice, he
or she will give to the taxpayer a copy of the statement of the pertinent facts and the issues
proposed for submission to the national office.

This section 10.01 does not apply to a technical advice memorandum described in sec-
tion 10.08 of this revenue procedure.

Conference offered .02 When notifying the taxpayer that technical advice is being requested, the examin-
ing officer or appeals officer will also tell the taxpayer about the right to a conference in
the national office if an adverse decision is indicated, and will ask the taxpayer whether
such a conference is desired.

If the taxpayer disagrees .03 If the examining officer or appeals officer initiates the request for technical advice,
with the Service’s the taxpayer has 10 calendar days after receiving the statement of facts and specific issues
statement of facts to submit to that officer a written statement specifying any disagreement on the facts and
issues. A taxpayer who needs more than 10 calendar days must justify in writing the
request for an extension of time. The extension is subject to the approval of the territory
manager or the area director, appeals.

After receiving the taxpayer’s statement of the areas of disagreement, every effort
should be made to reach an agreement on the facts and the specific points at issue before
the matter is referred to the national office. If an agreement cannot be reached, the field
or area office will notify the taxpayer in writing. Within 10 calendar days after receiving
the written notice, the taxpayer may submit a statement of the taxpayer’s understanding of
the facts and the specific points at issue. A taxpayer who needs more than 10 calendar days
to prepare the statement of understanding must justify in writing the request for an exten-
sion of time. The extension is subject to the approval of the territory manager or the area
director, appeals. Both the statements of the taxpayer and the field or area office will be
forwarded to the national office with the request for technical advice.

When the director or the area director, appeals, and the taxpayer cannot agree on the
material facts and the request for technical advice does not involve the issue of whether a
letter ruling should be modified or revoked, the national office, at its discretion, may refuse
to provide technical advice. If the national office chooses to issue technical advice, the
national office will base its advice on the facts provided by the field or area office.

If a request for technical advice involves the issue of whether a letter ruling should be
modified or revoked, the national office will issue technical advice.

Sec. 9.05
2001–1 I.R.B. 93 January 2, 2001
If the Service disagrees with .04 If the taxpayer initiates the request for technical advice and the taxpayer’s statement
the taxpayer’s statement of facts of the facts and issues is not wholly acceptable to the field or area office, the Service will
notify the taxpayer in writing of the areas of disagreement. The taxpayer has 10 calendar
days after receiving the written notice to reply to it. A taxpayer who needs more than 10
calendar days must justify in writing the request for an extension of time. The extension
is subject to the approval of the territory manager or the area director, appeals.

If an agreement cannot be reached, both the statements of the taxpayer and the field or
area office will be forwarded to the national office with the request for technical advice.
When the disagreement involves material facts essential to the preliminary assessment of
the case, the director or the area director, appeals, may refuse to refer a taxpayer initiated
request for technical advice to the national office.

If the director or the area director, appeals, submits a case involving a disagreement of
the material facts, the national office, at its discretion, may refuse to provide technical
advice. If the national office chooses to issue technical advice, the national office will base
its advice on the facts provided by the field or area office.

If the interpretation of a .05 If the interpretation of a foreign law or foreign document is a material fact, the
foreign law or foreign national office, at its discretion, may refuse to provide technical advice. This section 10.05
document is a material fact applies whether or not the field or area office and the taxpayer dispute the interpretation
of a foreign law or foreign document. The interpretation of a foreign law or foreign doc-
ument means making a judgment about the import or effect of the foreign law or document
that goes beyond its plain meaning.

If the taxpayer has not .06 When the field or area office initiates the request for technical advice, the taxpayer
submitted the required has 10 calendar days after receiving the statement of facts and issues to be submitted to
deletions statement the national office to provide the deletions statement required under § 6110(c). See sec-
tion 9.02 of this revenue procedure. If the taxpayer does not submit the deletions state-
ment, the director or the area director, appeals, will tell the taxpayer that the statement is
required.

When the taxpayer initiates the request for technical advice and does not submit a dele-
tions statement with the request, the director or the area director, appeals, will ask the tax-
payer to submit the statement. If the director or the area director, appeals, does not receive
the deletions statement within 10 calendar days after asking the taxpayer for it, the direc-
tor or the area director, appeals, may decline to submit the request for technical advice.

However, if the director or the area director, appeals, decides to request technical advice,
whether initiated by the field or area office or by the taxpayer, in a case in which the tax-
payer has not submitted the deletions statement, the national office will make those dele-
tions that the Commissioner of Internal Revenue determines are required by § 6110(c).

Section 6104 of the Internal .07 The requirements for submitting statements and other materials or proposed dele-
Revenue Code (Applications for tions in technical advice memorandums before public inspection is allowed do not apply
exemption and letter rulings to requests for any documents to the extent that § 6104 applies.
issued to certain exempt
organizations open to
public inspection)

Criminal or civil fraud cases .08 The provisions of this section (about referring issues upon the taxpayer’s request,
telling the taxpayer about the referral of issues, giving the taxpayer a copy of the argu-
ments submitted, submitting proposed deletions, and granting conferences in the national
office) do not apply to a technical advice memorandum described in § 6110(g)(5)(A) that
involves a matter that is the subject of or is otherwise closely related to a criminal or civil
fraud investigation, or a jeopardy or termination assessment.

Sec. 10.08
January 2, 2001 94 2001–1 I.R.B.
In these cases, a copy of the technical advice memorandum is given to the taxpayer after
all proceedings in the investigations or assessments are complete, but before the
Commissioner mails the notice of intention to disclose the technical advice memorandum
under § 6110(f)(1). The taxpayer may then provide the statement of proposed deletions to
the national office.

SECTION 11. HOW DOES A
TAXPAYER APPEAL A
DIRECTOR’S OR AREA
DIRECTOR, APPEALS’,
DECISION NOT TO SEEK
TECHNICAL ADVICE?

Taxpayer notified of decision .01 If the examining officer or appeals officer concludes that a taxpayer’s request for
not to seek technical advice referral of an issue to the national office for technical advice does not warrant referral, the
examining officer or appeals officer will tell the taxpayer. A taxpayer’s request for such a
referral will not be denied merely because the national office provided legal advice, other than
advice furnished pursuant to this revenue procedure, to the field or area office on the matter.

Taxpayer may appeal decision .02 The taxpayer may appeal the decision of the examining officer or appeals officer
not to seek technical advice not to request technical advice. To do so, the taxpayer must submit to that officer, within
10 calendar days after being told of the decision, a written statement of the facts, law, and
arguments on the issue and the reasons why the taxpayer believes the matter should be
referred to the national office for technical advice. A taxpayer who needs more than 10
calendar days must justify in writing the request for an extension of time. The extension
is subject to the approval of the territory manager or the area director, appeals.

Territory manager or area .03 The examining officer or appeals officer submits the taxpayer’s statement through
director, appeals, determines channels to the territory manager or the area director, appeals, along with the examining
whether technical advice officer’s or appeals officer’s statement of why the issue should not be referred to the
will be sought national office. The territory manager or the area director, appeals, determines on the basis
of the statements whether technical advice will be requested.

If the territory manager or the area director, appeals, determines that technical advice is
not warranted and proposes to deny the request, the taxpayer is told in writing about the
determination. In the letter to the taxpayer, the territory manager or the area director,
appeals, states the reasons for the proposed denial (except in unusual situations when
doing so would be prejudicial to the best interests of the Government). The taxpayer has
10 calendar days after receiving the letter to notify the territory manager or the area direc-
tor, appeals, of agreement or disagreement with the proposed denial.

Territory manager’s or area .04 The taxpayer may not appeal the decision of the territory manager or the area direc-
director, appeals’, decision tor, appeals, not to request technical advice from the national office. However, if the tax-
may be reviewed but not appealed payer does not agree with the proposed denial, all data on the issue for which technical
advice has been sought, including the taxpayer’s written request and statements, will be
submitted to the Industry Director, LMSB, the Director, Field Compliance, SB/SE, the
Director, Compliance, W&I, the Director, International, LMSB, the Director, Federal,
State & Local Governments, the Director, Tax Exempt Bonds, the Director, Indian Tribal
Governments, or the Chief, Appeals, as appropriate.

The Industry Director, LMSB, the Director, Field Compliance, SB/SE, the Director,
Compliance, W&I, the Director, International, LMSB, the Director, Federal, State & Local
Governments, the Director, Tax Exempt Bonds, the Director, Indian Tribal Governments,
or the Chief, Appeals, as appropriate, will review the proposed denial solely on the basis
of the written record, and no conference will be held with the taxpayer or the taxpayer’s
representative. The Industry Director, LMSB, the Director, Field Compliance, SB/SE, the

Sec. 10.08
2001–1 I.R.B. 95 January 2, 2001
Director, Compliance, W&I, the Director, International, LMSB, the Director, Federal,
State & Local Governments, the Director, Tax Exempt Bonds, the Director, Indian Tribal
Governments, or the Chief, Appeals may consult with the national office, if necessary, and
will notify the field office or area office within 45 calendar days of receiving all the data
regarding the request for technical advice whether the proposed denial is approved or dis-
approved. The field office or area office will then notify the taxpayer.

While the matter is being reviewed, the field office or area office suspends action on the
issue (except when the delay would prejudice the Government’s interest).

The provisions of this revenue procedure in regard to review of the proposed denial of
a request for technical advice continue to be applicable in those situations in which the
authority normally exercised by the director or the area director, appeals, has been dele-
gated to another official.

SECTION 12. HOW ARE
REQUESTS FOR TECHNICAL
ADVICE WITHDRAWN?

Taxpayer notified .01 Once a request for technical advice has been sent to the national office, only a direc-
tor or an area director, appeals, may withdraw a request for technical advice. He or she
may ask to withdraw a request at any time before the responding transmittal memorandum
for the technical advice is signed.

The director or the area director, appeals, as appropriate, must notify the taxpayer in
writing of an intent to withdraw the request for technical advice except—

(1) when the period of limitations on assessment is about to expire and the taxpayer has
declined to sign a consent to extend the period; or

(2) when such notification would be prejudicial to the best interests of the Government.

If the taxpayer does not agree that the request for technical advice should be withdrawn,
the procedures in section 11 of this revenue procedure must be followed.

National office may provide views .02 When a request for technical advice is withdrawn, the national office may send its
views to the director or the area director, appeals, when acknowledging the withdrawal
request. This memorandum may constitute Chief Counsel Advice, as defined in § 6110(i),
subject to disclosure under § 6110. In an appeals case, acknowledgment of the withdraw-
al request should be sent to the appropriate area office, through the Chief, Appeals,
C:AP:LMSB. In appropriate cases, the subject matter may be published as a revenue rul-
ing or as a revenue procedure.

SECTION 13. HOW ARE
CONFERENCES SCHEDULED?

If requested, offered to the .01 If, after the technical advice request is analyzed, it appears that technical advice
taxpayer when adverse adverse to the taxpayer will be given, and if a conference has been requested, the taxpay-
technical advice proposed er will be informed, by telephone if possible, of the time and place of the conference.

Normally held within 21 days .02 The conference must be held within 21 calendar days after the taxpayer is contact-
of contact with the taxpayer ed. If conferences are being arranged for more than one request for technical advice for
the same taxpayer, they will be scheduled to cause the least inconvenience to the taxpay-
er. The national office will notify the examining officer or appeals officer of the sched-
uled conference and will offer the examining officer or appeals officer the opportunity to
attend the conference. The Industry Director, LMSB, the Director, Field Compliance,
SB/SE, the Director, Compliance, W&I, the Director, International, LMSB, the Director,
Federal, State & Local Governments, the Director, Tax Exempt Bonds, the Director, Indian
Sec. 13.02
January 2, 2001 96 2001–1 I.R.B.
Tribal Governments, the Chief, Appeals, the director, or the area director, appeals, may
designate other Service representatives to attend the conference in lieu of, or in addition
to, the examining officer or appeals officer.

21-day period will be extended .03 An extension of the 21-day period will be granted only if the taxpayer justifies it in
if justified and approved writing and the associate or assistant chief counsel, as appropriate, of the office to which
the case is assigned approves the request. No extension will be granted without the
approval of the associate or assistant chief counsel, as appropriate. Except in rare and
unusual circumstances, the national office will not agree to an extension of more than 10
working days beyond the end of the 21-day period.

The taxpayer’s request for extension must be submitted before the end of the 21-day
period, and should be submitted sufficiently before the end of this period to allow the
national office to consider, and either approve or deny, the request before the end of the
21-day period. If unusual circumstances near the end of the 21-day period make a timely
written request impractical, the national office should be told orally before the end of the
period about the problem. The written request for extension must be submitted to the
national office promptly after the oral request. The taxpayer will be told promptly (and
later in writing) of the approval or denial of a requested extension.

Denial of extension cannot .04 There is no right to appeal the denial of a request for extension. If the national office
be appealed is not advised of problems with meeting the 21-day period or if the written request is not
sent promptly after the national office is notified of problems with meeting the 21-day
period, the case will be processed on the basis of the existing record.

Entitled to one conference of right .05 A taxpayer is entitled by right to only one conference in the national office unless
one of the circumstances discussed in section 13.09 of this revenue procedure exists. This
conference is normally held at the branch level and is attended by a person who has
authority to sign the transmittal memorandum (discussed in section 15.14 of this revenue
procedure) in his or her own name or on behalf of the branch chief.

When more than one branch has taken an adverse position on an issue in the request or
when the position ultimately adopted by one branch will affect another branch’s determi-
nation, a representative from each branch with authority to sign in his or her own name or
for the branch chief will attend the conference. If more than one subject is discussed at
the conference, the discussion constitutes a conference for each subject.

To have a thorough and informed discussion of the issues, the conference usually is held
after the branch has had an opportunity to study the case. However, the taxpayer may
request that the conference of right be held earlier in the consideration of the case than the
Service would ordinarily designate.

The taxpayer has no right to appeal the action of a branch to an associate or assistant
chief counsel, as appropriate, or to any other Service official. But see section 13.09 of this
revenue procedure for situations in which the Service may offer additional conferences.

Conference may not be taped .06 Because conference procedures are informal, no tape, stenographic, or other verba-
tim recording of a conference may be made by any party.

If requested and approved, .07 In the event of a tentatively adverse determination, the taxpayer may request, in
conference will be delayed to writing, a delay of the conference so that the taxpayer can prepare and submit a brief
address a request for relief requesting relief under § 7805(b) (discussed in section 18 of this revenue procedure). The
under § 7805(b) associate or assistant chief counsel, as appropriate, of the office to which the case is
assigned will determine whether to grant or deny the request for delaying the conference.
If such request is granted, the Service will schedule a conference on the tentatively adverse
decision and the § 7805(b) relief request within 10 days of receiving the taxpayer’s
§ 7805(b) request. There is no right to appeal the denial of a request for delaying the con-

Sec. 13.02
2001–1 I.R.B. 97 January 2, 2001
ference. See section 18.04 of this revenue procedure for the conference procedures if the
§ 7805(b) request is made after the conference on the substantive issues has been held.

Service makes tentative .08 The senior Service representative at the conference ensures that the taxpayer has full
recommendations opportunity to present views on all the issues in question. The Service representatives
explain the tentative decision on the substantive issues and the reasons for it.

If the taxpayer requests relief under § 7805(b) (regarding limitation of retroactive
effect), the Service representatives will discuss the tentative recommendation concerning
the request for relief and the reason for the tentative recommendation.

No commitment will be made as to the conclusion that the Service will finally adopt
regarding the outcome of the § 7805(b) issue or on any other issue discussed.

Additional conferences .09 The Service will offer the taxpayer an additional conference if, after the conference
may be offered of right, an adverse holding is proposed on a new issue or on the same issue but on grounds
different from those discussed at the first conference.

When a proposed holding is reversed at a higher level with a result less favorable to the
taxpayer, the taxpayer has no right to another conference if the grounds or arguments on
which the reversal is based were discussed at the conference of right.

The limitation on the number of conferences to which a taxpayer is entitled does not pre-
vent the national office from inviting a taxpayer to attend additional conferences, includ-
ing conferences with an official higher than the branch level, if national office personnel
think they are necessary. Such conferences are not offered as a matter of course simply
because the branch has reached an adverse decision. In general, conferences with higher
level officials are offered only if the Service determines that the case presents significant
issues of tax policy or tax administration and that the consideration of these issues would
be enhanced by additional conferences with the taxpayer.

In accordance with section 13.02 of this revenue procedure, the examining officer or
appeals officer will be offered the opportunity to participate in any additional taxpayer’s
conference, including a conference with an official higher than the branch level. Section
13.02 of this revenue procedure also provides that other Service representatives are
allowed to participate in the conference.

Additional information submitted .10 Within 21 calendar days after the conference, the taxpayer must furnish to the
after the conference national office any additional data, lines of reasoning, precedents, etc., that the taxpayer
proposed and discussed at the conference but did not previously or adequately present in
writing. This additional information must be submitted by letter with a penalties of per-
jury statement in the form described in section 15.11(2) of this revenue procedure.

The taxpayer must also send a copy of the additional information to the director or the
area director, appeals, for comment. Any comments by the director or the area director,
appeals, must be furnished promptly to the appropriate branch in the national office. If the
director or the area director, appeals, does not have any comments, he or she must notify
the branch representative promptly.

If the additional information would have a significant impact on the facts in the request
for technical advice, the national office will ask the director or the area director, appeals,
for comment on the facts contained in the additional information submitted. The director
or the area director, appeals, will give the additional information prompt attention.

If the additional information is not received within 21 calendar days, the technical
advice memorandum will be issued on the basis of the existing record.

Sec. 13.10
January 2, 2001 98 2001–1 I.R.B.
An extension of the 21-day period may be granted only if the taxpayer justifies it in writ-
ing and the associate or assistant chief counsel, as appropriate, of the office to which the
case is assigned approves the extension. Such extension will not be routinely granted. The
procedures for requesting an extension of the 21-day period and notifying the taxpayer of
the Service’s decision are the same as those in sections 13.03 and 13.04 of this revenue
procedure.

Under limited circumstances, .11 Infrequently, taxpayers request that their conference of right be held by telephone.
may schedule a conference This request may occur, for example, when a taxpayer wants a conference of right but
to be held by telephone believes that the issue involved does not warrant incurring the expense of traveling to
Washington, D.C.. If a taxpayer makes such a request, the branch chief, senior technician
reviewer (or senior technical reviewer), or assistant to the branch chief (or assistant branch
chief) of the branch to which the case is assigned will decide if it is appropriate in the par-
ticular case to hold the conference of right by telephone. If the request is approved, the
taxpayer will be advised when to call the Service representatives (not a toll-free call).

In accordance with section 13.02 of this revenue procedure, the examining officer or
appeals officer will be offered the opportunity to participate in the telephone conference.
Section 13.02 of this revenue procedure also provides that other Service representatives
are allowed to participate in the conference.

SECTION 14. HOW IS STATUS
OF REQUEST OBTAINED?

Taxpayer or the taxpayer’s .01 The taxpayer or the taxpayer’s representative may obtain information on the status
representative may request status of the request for technical advice by contacting the field or area office that requested the
from the field or area office technical advice. See section 15.09 of this revenue procedure concerning the time for dis-
cussing the tentative conclusion with the taxpayer or the taxpayer’s representative. See
section 16.02 of this revenue procedure regarding discussions of the contents of the tech-
nical advice memorandum with the taxpayer or the taxpayer’s representative.

National office will give status .02 The branch representative or branch chief assigned to the technical advice request
updates to the director or will give status updates on the request once a month to the director or the area director,
area director, appeals appeals. In addition, a director or an area director, appeals, may get current information on
the status of the request for technical advice by calling the person whose name and telephone
number are shown on the acknowledgment of receipt of the request for technical advice.

See section 15.10 of this revenue procedure about discussing the final conclusions with
the field or area office. Further, the director or the area director, appeals, will be notified
at the time the technical advice memorandum is mailed.

SECTION 15. HOW DOES THE
NATIONAL OFFICE PREPARE
THE TECHNICAL ADVICE
MEMORANDUM?

Delegates authority to .01 The branch chiefs in the Office of Associate Chief Counsel (Corporate), the Office
branch chiefs of Associate Chief Counsel (Financial Institutions & Products), the Office of Associate Chief
Counsel (Income Tax & Accounting), the Office of Associate Chief Counsel (International),
the Office of Associate Chief Counsel (Passthroughs & Special Industries), the Office of
Associate Chief Counsel (Procedure and Administration), and the Office of Division
Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) have largely been
delegated the authority to issue technical advice on issues under their jurisdiction.

Determines whether request .02 A request for technical advice generally is given priority and processed expedi-
has been properly made tiously. As soon as the request for technical advice is assigned, the branch representative
analyzes the file to see whether it meets all requirements of sections 6, 7, and 9 of this rev-
enue procedure.
Sec. 13.10
2001–1 I.R.B. 99 January 2, 2001
However, if the request does not comply with the requirements of section 9.02 of this
revenue procedure relating to the deletions statement, the Service will follow the proce-
dure in the last paragraph of section 10.06 of this revenue procedure.

Contacts the field or area .03 Usually, within 21 calendar days after the branch receives the request for technical
office to discuss issues advice, a representative of the branch telephones the field or area office to discuss the pro-
cedural and substantive issues in the request that come within the branch’s jurisdiction.

Informs the field or area office .04 If the technical advice request concerns matters within the jurisdiction of more than
if any matters in the request one branch or office, a representative of the branch that received the original technical
have been referred to another advice request informs the field or area office within 21 calendar days of receiving the
branch or office request that—

(1) the matters within the jurisdiction of another branch or office have been referred to
the other branch or office for consideration; and

(2) a representative of the other branch or office will contact the field or area office
about the technical advice request within 21 calendar days after receiving it in accordance
with section 15.03 of this revenue procedure.

Informs the field or area .05 The branch representative will inform the field or area office that the case is being
office if additional information returned if substantial additional information is required to resolve an issue. Cases should
is needed be returned for additional information when significant unresolved factual variances exist
between the statement of facts submitted by the field or area office and the taxpayer. Cases
should also be returned if major procedural problems cannot be resolved by telephone.
The field or area office should promptly notify the taxpayer of the decision to return the
case for further factual development or other reasons.

If only minor procedural deficiencies exist, the branch representative will request the
additional information in the most expeditious manner without returning the case. Within
21 calendar days after receiving the information requested, the branch representative will
notify the field or area office of the tentative conclusion and an estimated date by which
the technical advice memorandum will be mailed, or an estimated date when a tentative
conclusion will be made.

Informs the field or area .06 If all necessary information has been provided, the branch representative informs
office of the tentative conclusion the field or area office of the tentative conclusion and the estimated date that the technical
advice memorandum will be mailed.

If a tentative conclusion has not .07 If a tentative conclusion has not been reached because of the complexity of the
been reached, gives date issue, the branch representative informs the field or area office of the estimated date the
estimated for tentative conclusion tentative conclusion will be made.

Advises the field or area office .08 Because the branch representative’s tentative conclusion may change during the
if tentative conclusion is changed preparation and review of the technical advice memorandum, the tentative conclusion
should not be considered final. If the tentative conclusion is changed, the branch repre-
sentative will inform the field or area office.

Generally does not discuss the .09 Neither the national office nor the field or area office should advise the taxpayer or
tentative conclusion with the taxpayer’s representative of the tentative conclusion during consideration of the
the taxpayer request for technical advice. However, in order to afford taxpayers an appropriate opportu-
nity to prepare and present their position, the taxpayer or the taxpayer’s representative should
be told the tentative conclusion when scheduling the adverse conference, at the adverse con-
ference, or in any discussion between the scheduling and commencement of the adverse con-
ference. See section 16.02 of this revenue procedure regarding discussions of the contents
of the technical advice memorandum with the taxpayer or the taxpayer’s representative.

Sec. 15.10
January 2, 2001 100 2001–1 I.R.B.
Advises the field or area .10 In all cases, the branch representative will inform the examining officer or appeals
office of final conclusions officer of the national office’s final conclusions. The examining officer or appeals officer
will be offered the opportunity to discuss the issues and the national office’s final conclu-
sions before the technical advice memorandum is issued.

If needed, requests additional .11 If, following the initial contact referenced in section 15.03 of this revenue proce-
information dure, it is determined, after discussion with the branch chief or reviewer, that additional
information is needed, a branch representative will obtain the additional information from
the taxpayer or from the director or the area director, appeals, in the most expeditious man-
ner possible. Any additional information requested from the taxpayer by the national
office must be submitted by letter with a penalties of perjury statement within 21 calendar
days after the request for information is made.

(1) Request to receive a request for additional information by fax. To facilitate
prompt action on technical advice requests, the taxpayer is encouraged to request that if
the Service requests additional information from the taxpayer, the Service does so by fax.

A request to fax a copy of the request for additional information to the taxpayer or the
taxpayer’s authorized representative must be made in writing, either as part of the original
technical advice request or prior to the mailing of the request for additional information.
The request to fax must contain the fax number of the taxpayer or the taxpayer’s autho-
rized representative to whom the document is to be faxed.

Because of the unsecured nature of a fax transmission, the Service will take certain pre-
cautions to protect confidential information. For example, the Service 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 doc-
ument.

(2) Penalties of perjury statement. Additional information submitted to the national
office must be accompanied by the following declaration: “Under penalties of perjury,
I declare that I have examined this information, including accompanying documents,
and, to the best of my knowledge and belief, the information contains all the relevant
facts relating to the request for the information, and such facts are true, correct, and
complete.” This declaration must be signed and dated by the taxpayer, not the taxpayer’s
representative. A stamped signature is not permitted.

(3) 21-day period will be extended if justified and approved. A written request for
an extension of time to submit additional information must be received by the national
office within the 21-day period, giving compelling facts and circumstances to justify the
proposed extension. The associate or assistant chief counsel, as appropriate, of the office
to which the case is assigned will determine whether to grant or deny the request for an
extension of the 21-day period. No extension will be granted without the approval of the
associate or assistant chief counsel, as appropriate. Except in rare and unusual circum-
stances, the national office will not agree to an extension of more than 10 working days
beyond the end of the 21-day period. There is no right to appeal the denial of a request for
extension.

(4) If the taxpayer does not submit additional information. If the national office
does not receive the additional information within the 21-day period, plus any extensions
granted by the associate or assistant chief counsel, as appropriate, the national office will
issue the technical advice memorandum based on the existing record.

Sc. 15.11
2001–1 I.R.B. 101 January 2, 2001
Requests taxpayer to send .12 Whether or not requested by the Service, any additional information submitted by
additional information to the taxpayer should be sent to the national office. Generally, the taxpayer needs only to
the national office and a submit the original of the additional information to the national office. However, in appro-
copy to the director or priate cases, the national office may request additional copies of the information.
area director, appeals

Also, the taxpayer must send a copy of the additional information to the director or the
area director, appeals, for comment. Any comments by the director or the area director,
appeals, must be furnished promptly to the appropriate branch in the national office. If the
director or the area director, appeals, does not have any comments, he or she must notify
the branch representative promptly.

Informs the taxpayer when .13 Generally, before replying to the request for technical advice, the national office
requested deletions will informs the taxpayer orally or in writing of the material likely to appear in the technical
not be made advice memorandum that the taxpayer proposed be deleted but that the Service has deter-
mined should not be deleted.

If so informed, the taxpayer may submit within 10 calendar days any further informa-
tion or arguments supporting the taxpayer’s proposed deletions.

The Service attempts, if possible, to resolve all disagreements about proposed deletions
before the national office replies to the request for technical advice. However, the tax-
payer does not have the right to a conference to resolve any disagreements about material
to be deleted from the text of the technical advice memorandum. These matters, howev-
er, may be considered at any conference otherwise scheduled for the request. See section
16.04 of this revenue procedure for the procedures to protest the disclosure of information
in the technical advice memorandum.

Prepares reply in two parts .14 The replies to technical advice requests are in two parts. Each part identifies the
taxpayer by name, address, identification number, and year or years involved.

The first part of the reply is a transmittal memorandum (Form M-6000). In unusual
cases, it is a way of giving the field or area office strategic advice that need not be dis-
cussed with the taxpayer. If the transmittal memorandum provides more than the fact that
the technical advice memorandum is attached or the case is returned for further develop-
ment, the transmittal memorandum may constitute Chief Counsel Advice, as defined in
§ 6110(i)(1), subject to disclosure under § 6110.

The second part is the technical advice memorandum, which contains—

(1) a statement of the issues;

(2) the conclusions of the national office;

(3) a statement of the facts pertinent to the issues;

(4) a statement of the pertinent law, tax treaties, regulations, revenue rulings, and other
precedents published in the Internal Revenue Bulletin, and court decisions; and

(5) a discussion of the rationale supporting the conclusions reached by the national
office.

The conclusions give direct answers, whenever possible, to the specific issues raised by
the field or area office. However, the national office is not bound by the precise statement
of the issues as submitted by the taxpayer or by the field or area office and may reframe
the issues to be answered in the technical advice memorandum. The discussion of the
issues will be in sufficient detail so that the field or appeals officials will understand the
reasoning underlying the conclusion.
Sec. 15.14
January 2, 2001 102 2001–1 I.R.B.
Accompanying the technical advice memorandum is a notice under § 6110(f)(1) of
intention to disclose a technical advice memorandum (including a copy of the version pro-
posed to be open to public inspection and notations of third party communications under
§ 6110(d)).

Routes replies to appropriate office .15 Replies to requests for technical advice are addressed to the director or the area
director, appeals. Replies to requests from appeals should be routed to the appropriate area
office through the Chief, Appeals, C:AP:LMSB.

Sends a copy of reply to .16 The national office will send a copy of the reply to the request for technical advice
appropriate division counsel to the division counsel of the operating division that has jurisdiction of the taxpayer’s tax
return.

SECTION 16. HOW DOES A
FIELD OR AREA OFFICE
USE THE TECHNICAL ADVICE?

Generally applies advice in .01 The director or the area director, appeals, must process the taxpayer’s case on the
processing the taxpayer’s case basis of the conclusions in the technical advice memorandum unless–

(1) the director or the area director, appeals, decides that the conclusions reached by the
national office in a technical advice memorandum should be reconsidered;

(2) in the case of technical advice unfavorable to the taxpayer, the area director, appeals,
decides to settle the issue under existing authority; or

(3) in the case of technical advice unfavorable to a Coordinated Examination Program
taxpayer on a coordinated issue within the Office of Pre-Filing and Technical Guidance,
LMSB, on which appeals has coordinated issue papers containing settlement guidelines or
positions, the team manager decides to settle the issue under the settlement authority del-
egated in Delegation Order No. 247, 1996–1 C.B. 356.

Except as provided in paragraph (1), (2), or (3) of this section 16.01, the conclusions in a
technical advice memorandum involving a § 103 obligation and the issuer of this obligation
must be treated by the director or the area director, appeals, as applying to the issuer and any
holder of the obligation, unless the holder initiates a request for technical advice on the same
issue addressed in the technical advice memorandum involving the issuer, and the national
office issues a technical advice memorandum involving that issue and that holder.

Discussion with the taxpayer .02 The national office will not discuss the contents of the technical advice memoran-
dum with the taxpayer or the taxpayer’s representative until the taxpayer has been given a
copy of the technical advice memorandum by the field or area office. See section 15.09
of this revenue procedure concerning the time for discussing the tentative conclusion with
the taxpayer or the taxpayer’s representative.

Gives copy to the taxpayer .03 The director or the area director, appeals, only after adopting the technical advice,
gives the taxpayer—

(1) a copy of the technical advice memorandum described in section 15.14 of this rev-
enue procedure; and

(2) the notice under § 6110(f)(1) of intention to disclose the technical advice memo-
randum (including a copy of the version proposed to be open to public inspection and nota-
tions of third party communications under § 6110(d)).

This requirement does not apply to a technical advice memorandum involving a crimi-
nal or civil fraud investigation, or a jeopardy or termination assessment, as described in
section 10.08 of this revenue procedure.
Sec. 15.15
2001–1 I.R.B. 103 January 2, 2001
Taxpayer may protest .04 After receiving the notice under § 6110(f)(1) of intention to disclose the technical
deletions not made advice memorandum, the taxpayer may protest the disclosure of certain information in it.
The taxpayer must submit a written statement within 20 calendar days identifying those
deletions not made by the Service that the taxpayer believes should have been made. The
taxpayer must also submit a copy of the version of the technical advice memorandum pro-
posed to be open to public inspection with brackets around the deletions proposed by the
taxpayer that have not been made by the national office.

Generally, the national office considers only the deletion of material that the taxpayer has
proposed be deleted or other deletions as required under § 6110(c) before the national office
reply is sent to the director or the area director, appeals. Within 20 calendar days after it
receives the taxpayer’s response to the notice under § 6110(f)(1), the national office must
mail to the taxpayer its final administrative conclusion about the deletions to be made.

When no copy is given to .05 If the national office tells the director or the area director, appeals, that a copy of the
the taxpayer technical advice memorandum should not be given to the taxpayer and the taxpayer
requests a copy, the director or the area director, appeals, will tell the taxpayer that no copy
will be given.

SECTION 17. WHAT IS THE
EFFECT OF TECHNICAL ADVICE?

Applies only to the taxpayer .01 A taxpayer may not rely on a technical advice memorandum issued by the Service
for whom technical advice for another taxpayer. See § 6110(k)(3).
was requested

Usually applies retroactively .02 Except in rare or unusual circumstances, a holding in a technical advice memoran-
dum that is favorable to the taxpayer is applied retroactively.

Moreover, because technical advice, as described in section 2 of this revenue procedure,
is issued only on closed transactions, a holding that is adverse to the taxpayer is also
applied retroactively, unless 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 Associate Chief Counsel (Procedure and
Administration), or the Division Counsel/Associate Chief Counsel (Tax Exempt and
Government Entities), as appropriate, exercises the discretionary authority under §
7805(b) to limit the retroactive effect of the holding.

Generally applied retroactively .03 A holding that modifies or revokes a holding in a prior technical advice memoran-
to modify or revoke prior dum is applied retroactively, with one exception. If the new holding is less favorable to
technical advice the taxpayer than the earlier one, it generally is not applied to the period when the taxpayer
relied on the prior holding in situations involving continuing transactions.

Applies to continuing action or .04 If a technical advice memorandum relates to a continuing action or a series of
series of actions until specifically actions, ordinarily it is applied until specifically withdrawn or until the conclusion is mod-
withdrawn, modified, or revoked ified or revoked by the enactment of legislation, the ratification of a tax treaty, a decision of the
United States Supreme Court, or the issuance of regulations (temporary or final), a revenue rul-
ing, or other statement published in the Internal Revenue Bulletin. Publication of a notice of
proposed rulemaking does not affect the application of a technical advice memorandum.

Applies to continuing action or .05 A taxpayer is not protected against retroactive modification or revocation of a tech-
series of actions until material nical advice memorandum involving a continuing action or a series of actions occurring
facts change after the material facts on which the technical advice memorandum is based have changed.

Does not apply retroactively .06 Generally, a technical advice memorandum that modifies or revokes a letter ruling
under certain conditions or another technical advice memorandum is not applied retroactively either to the taxpay-
er to whom or for whom the letter ruling or technical advice memorandum was originally
Sec. 17.06
January 2, 2001 104 2001–1 I.R.B.
issued, or to a taxpayer whose tax liability was directly involved in such letter ruling or
technical advice memorandum if—

(1) there has been no misstatement or omission of material facts;

(2) the facts at the time of the transaction are not materially different from the facts on
which the letter ruling or technical advice memorandum was based;

(3) there has been no change in the applicable law;

(4) in the case of a letter ruling, it was originally issued on a prospective or proposed
transaction; and

(5) the taxpayer directly involved in the letter ruling or technical advice memorandum
acted in good faith in relying on the letter ruling or technical advice memorandum, and the
retroactive modification or revocation would be to the taxpayer’s detriment. For example,
the tax liability of each shareholder is directly involved in a letter ruling or technical advice
memorandum on the reorganization of a corporation. However, the tax liability of a mem-
ber of an industry is not directly involved in a letter ruling or technical advice memorandum
issued to another member and, therefore, the holding in a modification or revocation of a let-
ter ruling or technical advice memorandum to one member of an industry may be retroac-
tively applied to other members of the industry. By the same reasoning, a tax practitioner
may not obtain the nonretroactive application to one client of a modification or revocation
of a letter ruling or technical advice memorandum previously issued to another client.

When a letter ruling to a taxpayer or a technical advice memorandum involving a tax-
payer is modified or revoked with retroactive effect, the notice to the taxpayer, except in
fraud cases, sets forth the grounds on which the modification or revocation is being made
and the reason why the modification or revocation is being applied retroactively.

SECTION 18. HOW MAY
RETROACTIVE EFFECT
BE LIMITED?

Taxpayer may request that .01 Under § 7805(b), the Associate Chief Counsel (Corporate), the Associate Chief
retroactivity be limited Counsel (Financial Institutions & Products), the Associate Chief Counsel (Income Tax &
Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel
(Passthroughs & Special Industries), the Associate Chief Counsel (Procedure and
Administration), or the Division Counsel/Associate Chief Counsel (Tax Exempt and
Government Entities), as the Commissioner’s delegate, may prescribe the extent, if any, to
which a technical advice memorandum will be applied without retroactive effect.

A taxpayer for whom a technical advice memorandum was issued or for whom a tech-
nical advice request is pending may request that 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 Associate Chief Counsel
(Procedure and Administration), or the Division Counsel/Associate Chief Counsel (Tax
Exempt and Government Entities), as appropriate, limit the retroactive effect of any hold-
ing in the technical advice memorandum or of any subsequent modification or revocation
of the technical advice memorandum.

When germane to a pending technical advice request, a taxpayer should request to limit
the retroactive effect of the holding of the technical advice memorandum early during the
consideration of the technical advice request by the national office. This § 7805(b) request
should be made initially as part of that pending technical advice request. The national
office, however, will consider a § 7805(b) request to limit the retroactive effect of the hold-
ing if the request is made at a later time.
Sec. 17.06
2001–1 I.R.B. 105 January 2, 2001
Form of request to limit .02 When a technical advice memorandum that concerns a continuing transaction is
retroactivity — continuing modified or revoked by, for example, issuance of a subsequent revenue ruling or tempo-
transaction before examination rary or final regulations, a request to limit the retroactive effect of the modification or of
return revocation of the technical advice memorandum must be made in the form of a request for
a letter ruling if the request is submitted before an examination of the return pertaining to
the transaction that is the subject of the request for the letter ruling. The requirements for
a letter ruling request are given in sections 8 and 12.11 of Rev. Proc. 2001–1.

Form of request to limit .03 In all other cases during the course of an examination of a taxpayer’s return by the
retroactivity — in all other cases director or during consideration of the taxpayer’s return by the area director, appeals
(including when the taxpayer is informed that the director or the area director, appeals, will
recommend that a technical advice memorandum, letter ruling, or determination letter pre-
viously issued to, or with regard to, the taxpayer be modified or revoked), a taxpayer’s
request to limit retroactivity must be made in the form of a request for technical advice.

The request must meet the general requirements of a technical advice request, which are
given in sections 6, 7, and 9 of this revenue procedure. The request must also—

(1) state that it is being made under § 7805(b);

(2) state the relief sought;

(3) explain the reasons and arguments in support of the relief sought (including a dis-
cussion of the five items listed in section 17.06 of this revenue procedure and any other
factors as they relate to the taxpayer’s particular situation); and

(4) include any documents bearing on the request.

The taxpayer’s request, including the statement that the request is being made under
§ 7805(b), must be submitted to the director or the area director, appeals, who must then
forward the request to the national office for consideration.

Taxpayer’s right to a conference .04 When a request for technical advice concerns only the application of § 7805(b), the
taxpayer has the right to a conference in the national office in accordance with the provi-
sions of section 13 of this revenue procedure. In accordance with section 13.02 of this rev-
enue procedure, the examining officer or appeals officer will be offered the opportunity to
attend the conference on the § 7805(b) issue. Section 13.02 of this revenue procedure also
provides that other Service representatives are allowed to participate in the conference.

If the request for application of § 7805(b) is included in the request for technical advice
on the substantive issues or is made before the conference of right on the substantive
issues, the § 7805(b) issues will be discussed at the taxpayer’s one conference of right.

If the request for the application of § 7805(b) is made as part of a pending technical
advice request after a conference has been held on the substantive issues and the Service
determines that there is justification for having delayed the request, then the taxpayer will
have the right to one conference of right concerning the application of § 7805(b), with the
conference limited to discussion of this issue only.

SECTION 19. WHAT .01 The offices and titles in this revenue procedure are based on the current organiza-
SIGNIFICANT CHANGES tion of the Service. The operating divisions of the Service are described in section 1.
HAVE BEEN MADE TO
REV. PROC. 2000–2? .02 Section 5.01(3)(b)(i) of Rev. Proc. 2000–2 has been deleted because of security con-
cerns regarding, and the lack of use of, the drop box at the IRS main building.
Accordingly, § 301.9100 requests may no longer be delivered to the drop box.

.03 Section 5.02 of Rev. Proc. 2000–2 has been deleted because the two-year effective
period of Rev. Proc. 98–17 has expired. Accordingly, section 5.01(1) through 5.01(4) of
Sec. 19
January 2, 2001 106 2001–1 I.R.B.
Rev. Proc. 2000–2 have been redesignated as sections 5.01 through 5.04 in this revenue
procedure.

.04 Section 9.01(6) is added to require the submission of a written statement regarding
the interpretation of a substantive provision of an income or estate tax treaty whether the
request for technical advice is initiated by the taxpayer or by a field or area office.

.05 Section 9.03 is amended to provide the new address for area offices to send a request
for technical advice.

.06 Section 9.04 is amended to provide that the field or area office will send a copy of
the request for technical advice to the division counsel of the operating division that has
jurisdiction of the taxpayer’s tax return.

.07 Section 12.02 is amended to clarify that when the national office sends its views to
the director or the area director, appeals, when acknowledging the withdrawal of a request
for technical advice, this memorandum may constitute Chief Counsel Advice, subject to
disclosure.

.08 Section 15.16 is added to provide that the national office will send a copy of the
reply to the request for technical advice to the division counsel of the operating division
that has jurisdiction of the taxpayer’s tax return.

SECTION 20. WHAT IS THE Rev. Proc. 2000–2, 2000–1 I.R.B. 73, is superseded.
EFFECT OF THIS REVENUE
PROCEDURE ON OTHER
DOCUMENTS?

SECTION 21. WHAT IS THE This revenue procedure is effective January 15, 2001, with the following exceptions:
EFFECTIVE DATE OF THIS
REVENUE PROCEDURE? (1) New sections 9.01(6) and 15.16 of this revenue procedure are effective only for
requests postmarked or, if not mailed, received on or after January 15, 2001.

(2) The change to section 9.04 of this revenue procedure regarding the division counsel
is effective only for requests postmarked or, if not mailed, received on or after January 15,
2001.

DRAFTING INFORMATION The principal author of this revenue procedure is Sara Logan of the Office of Associate
Chief Counsel (Passthroughs & Special Industries). For further information regarding this
revenue procedure for matters under the jurisdiction of—

(1) the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial
Institutions & Products), the Associate Chief Counsel (Income Tax & Accounting), the
Associate Chief Counsel (Passthroughs & Special Industries), or the Division
Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), contact
Kathleen Reed or Ms. Logan at (202) 622-3110 (not a toll-free call);

(2) the Associate Chief Counsel (International), contact Gerard Traficanti at (202) 622-
3619 (not a toll-free call);

(3) the Associate Chief Counsel (Procedure and Administration), contact George
Bowden or Henry Schneiderman at (202) 622-3400 (not a toll-free call);

(4) the Commissioner (Large and Mid-Size Business Division), contact Nicholas
Donadio at (202) 283-8408 (not a toll-free call);

(5) the Commissioner (Small Business and Self-Employed Division), contact John
Brueggeman at (336) 378-2821 (not a toll-free call);
Sec. 19
2001–1 I.R.B. 107 January 2, 2001
(6) the Commissioner (Wage and Investment Division), contact Hugh Barrett at (404)
338-9903; or

(7) the Chief, Appeals, contact Thomas R. Roley at (202) 694-1822 (not a toll-free call).

January 2, 2001 108 2001–1 I.R.B.
INDEX

References are to sections in Rev. Proc. 2001–2

Additional Information
- procedure for submission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.05, 15.11, 15.12
after conference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13.10
- proposed deletions under § 6110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.02
- to receive request for additional information by fax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.01, 15.11(1)

Conferences
- offered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.02, 13.01
after conference of right . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.09
exceptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.08, 11.04, 15.13
- pre-submission conferences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
- scheduling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
request to limit retroactivity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.07, 18.04
telephone conferences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.11

Definitions
- area office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
- area director, appeals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
- director . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
- field office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
- national office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
- taxpayer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
- technical advice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
- territory manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Discussions with Taxpayers
- technical advice memorandum . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.02
- technical advice request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.09

Employee Plans and Exempt Organizations
- application of § 6104 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.07
- jurisdiction of Commissioner, Tax Exempt and Government Entities Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.02

Extension of Time
- to appeal decision not to request technical advice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.02
- to disagree with statement of facts in technical advice request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.03, 10.04
- to schedule conference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.03, 13.04
- to submit additional information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.10, 15.11
- to submit taxpayer’s initial statement of facts and arguments after technical
advice request forwarded to national office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.01(2)

Foreign laws and documents
- required with technical advice request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9.01(4), 9.01(5)
certified English translations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.01(4), 9.01(5)
- effect if interpretation is a material fact . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.05

Penalties of Perjury Statement
- form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.11(2)
- required with additional information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.10, 15.11
- signature requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.11(2)

Power of Attorney . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.05

2001–1 I.R.B. 109 January 2, 2001
INDEX

References are to sections in Rev. Proc. 2001-2

Pre-submission Conferences ......................................................................... 8

Public Disclosure Under § 6110
- deletion statement required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.02, 10.08
exception when § 6104 applies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.07
failure to submit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.06, 15.02
signature requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.02
- notice of intention to disclose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.14, 16.03
protesting deletions not made . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.13, 16.04

Retroactive Effect
- in general . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.02-17.06
on letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.06
- request to limit retroactivity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
format of request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.02, 18.03
scheduling conference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.07, 18.04

Revenue Rulings
- effect on a continuing transaction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.04
request to limit retroactivity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.02

Section 301.9100 Relief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Status of Technical Advice Request
- to field or area office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.02, 15.06, 15.08, 15.10
- to taxpayer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.01, 15.09

Where to Send
- additional information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.10, 15.12
- taxpayer’s initial statement of facts and arguments after technical advice
request forwarded to national office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.01(2)
- technical advice request from area office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.03
- technical advice request from field office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.03

Withdrawal of Technical Advice Request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

January 2, 2001 110 2001–1 I.R.B.
26 CFR 601.201: Rulings and determination (5) New section 3.01(6), dealing with (16) New section 3.01(55), dealing
letters.
§ 105 and amounts received under acci- with § 7701 and cross referencing new
Rev. Proc. 2001–3 dent and health plans, is moved from old section 3.01(5), is moved from old section
section 5.07. 5.33.
SECTION 1. PURPOSE AND (6) New section 3.01(8), dealing with (17) Old section 3.02(4), dealing with
NATURE OF CHANGES § 107 and rental value of parsonages, is the tax consequences of proposed legisla-
moved from old section 5.08. tion, is moved to new section 4.02(9).
.01 The purpose of this revenue proce- (7) New section 3.01(9), dealing with (18) New section 3.02(8) is added to
dure is to update Rev. Proc. 2000–3, §115 and income of states, municipalities, make it clear that the Service is not oblig-
2000–1 I.R.B. 103, as amplified and modi- etc., is added to indicate the Service’s ated to rule on every issue or transaction
fied by subsequent revenue procedures, by unwillingness to rule as to whether presented to it by taxpayers, even if the
providing a revised list of those areas of the income of certain state established mem- ruling is not precluded by any announced
Internal Revenue Code under the jurisdic- bership organizations is excluded from position. See Rev. Proc. 2001–1, section
tion of the Associate Chief Counsel gross income. 7.01.
(Corporate), the Associate Chief Counsel (8) New section 3.01(28), dealing with (19) New section 4.01(4), dealing with
(Financial Institutions & Products), the §§ 331, 453, and 1239 and the tax effects §§ 83 and 451 and property transferred in
Associate Chief Counsel (Income Tax & of installment sales of property between connection with performance of services,
Accounting), the Associate Chief Counsel entities with common ownership, is is moved from old section 5.04.
(Passthroughs & Special Industries), the moved from old section 5.15. (20) New section 4.01(24), dealing
Associate Chief Counsel (Procedure and (9) New section 3.01(29) combines old with §§ 302(b)(4) and (e), 331, 332, and
Administration), and the Division sections 3.01(22)–(24), (26) and (27) 346(a), concerning the effects on recipi-
Counsel/Associate Chief Counsel (Tax (which include type A, B, E and F reorgani- ents of distributions in corporate liquida-
Exempt and Government Entities) relating zations), adds type C reorganizations, tions, is a revision of old section 4.01(23).
to issues on which the Internal Revenue expands the no-rule concerning § 351 to (21) Old section 4.01(27), dealing with
Service will not issue letter rulings or deter- include all asset transfers, eliminates the § 341 and collapsible corporations, is
mination letters. For a list of areas under overlap prohibition (i.e., the Service previ- deleted. Rulings will still not ordinarily
the jurisdiction of the Associate Chief ously would not rule under any Code sec- be issued because such determinations are
Counsel (International) relating to interna- tion if the transaction is described under factual and covered by the no-rule provi-
tional issues on which the Service will not both one of the enumerated no-rule sections sion of section 4.02(1).
issue letter rulings or determination letters, and a section that is not included in the no- (22) Old sections 4.01(30), dealing with
see Rev. Proc. 2001–7, this Bulletin. For a rule provisions), and provides that the § 351 and transfer to corporation controlled
list of areas under the jurisdiction of the Service will now rule on an entire transac- by transferor, is deleted. Rulings will still
Office of the Commissioner, Tax Exempt tion (not just the narrow significant issue) if not be issued because such determinations
and Government Entities Division relating there is a significant issue in the transaction. are factual and covered by the no-rule pro-
to issues, plans or plan amendments on (10) New section 3.01(37), dealing with vision of section 4.02(1).
which the Service will not issue letter rul- § 453 and cross referencing new section (23) New section 4.01(33), dealing
ings and determination letters, see, respec- 3.01(28), is moved from old section 5.18. with the active business requirement of
tively, section 8 of Rev. Proc. 2001–4, this (11) New section 3.01(38), dealing with § 355(b), is renumbered from old section
Bulletin, and section 3.02 of Rev. Proc. § 457 and deferred compensation plans of 4.01(32) and revised.
2001–6, this Bulletin. state and local governments and tax- (24) New section 4.01(36), dealing
.02 Changes. exempt organizations, is moved from old with § 451 and cross referencing new sec-
(1) New section 2.03 is added to pro- section 5.19. tion 4.01(4), is moved from old section
vide generally a rule that previously has (12) New section 4.01(41), dealing 5.17.
been stated in various specific sections: with § 671 and trust income, deductions, (25) New section 4.01(40), dealing
that taxpayers may be required to make a and credits attributable to grantors and with § 664 and charitable remainder
representation with respect to matters on others as substantial owners, is moved trusts, is moved from old section 5.21.
which the Service will not rule, in con- from old section 5.22. (26) New section 4.01(48), dealing
nection with obtaining rulings on other (13) New section 3.01(43), dealing with with § 2503 and taxable gifts, is moved
issues. § 761 and cross referencing new section from old section 5.28.
(2) New section 3.01(1), dealing with 3.01(5), is moved from old section 5.24. (27) New section 4.01(49), dealing
§ 61 and how gross income is defined, is (14) New section 3.01(47), dealing with § 2514 and powers of appointment,
moved from old section 5.01. with § 1239 and cross referencing new is moved from old section 5.29.
(3) New section 3.01(4), dealing with section 3.01(28), is moved from old sec- (28) New section 4.01(52), dealing with
§ 101 and certain death benefits, is moved tion 5.25. § 2601 and the generation-skipping trans-
from old section 5.06. (15) New section 3.01(52), dealing fer tax, is moved from old section 5.30.
(4) New section 3.01(5), dealing with with §§ 3121, 3306 and 3401 and con- (29) New section 4.01(54), dealing with
§ 101, 761, and 7701, is moved from old cerning employment taxes, is moved from § 3121 and determinations of the employer-
section 5.05. old section 5.31. employee relationship, is added.

2001–1 I.R.B. 111 January 2, 2001
(30) New section 4.02(9) is moved means that unique and compelling reasons related transaction, the taxpayer must
from old section 3.02(4) because of a cor- must be demonstrated to justify the state in the request to the best of the tax-
responding change in Rev. Proc. 2001–1 issuance of a ruling or determination let- payer’s knowledge and belief the tax con-
(see new section 5.14 of Rev. Proc. ter. Those sections reflect a number of sequences of the no-rule issue. The
2001–1). specific questions and problems as well as Service’s ruling or determination letter
(31) Old sections 5.02, 5.03, 5.10, general areas. Section 5 lists specific will state that the Service did not consid-
5.11, 5.12, 5.13, 5.14, 5.16, 5.23 and 5.34 areas for which the Service is temporarily er, and no opinion is expressed upon, that
are deleted. not issuing rulings and determinations issue. In appropriate cases the Service
(32) Old sections 5.01, 5.05, 5.06, 5.07, because those matters are under extensive may decline to issue rulings or determina-
5.08, 5.09, 5.15, 5.18, 5.19, 5.23, 5.25, study. Finally, section 6 of this revenue tions on such larger transactions due to the
5.31 and 5.33 are moved to corresponding procedure lists specific areas where the relevance of the no-rule issue, despite the
new sections in section 3.01 (as indicated Service will not ordinarily issue rulings taxpayer’s representation.
above). because the Service has provided auto-
SECTION 3. AREAS IN WHICH
(33) Old sections 5.04, 5.17, 5.21, 5.22, matic approval procedures for these mat-
RULINGS OR DETERMINATION
5.28, 5.29 and 5.30 are moved to corre- ters.
LETTERS WILL NOT BE ISSUED
sponding new sections in section 4.01 (as See Rev. Proc. 2001–1, page 1, this
indicated above). Bulletin, particularly section 7 captioned .01 Specific questions and problems.
(34) New section 5.01, dealing with “Under What Circumstances Does the (1) Section 61.—Gross Income Defined.
§ 29 and credit for production and sale of Service Have Discretion to Issue Letter —Whether amounts voluntarily deferred
qualified fuels, is added. Rulings and Determination Letters?” for by a taxpayer under a deferred-compensa-
(35) New section 5.02, dealing with general instructions and other situations in tion plan maintained by an organization
reimbursement arrangements under which the Service will not or ordinarily described in § 501 (other than a plan
§ 62(c), is added. will not issue letter rulings or determina- maintained by an eligible employer pur-
(36) New section 5.05, dealing with tion letters. suant to the provisions of § 457) are cur-
exceptions to § 1031 exchanges, is added. With respect to the items listed, rev- rently includible in the taxpayer’s gross
(37) New section 5.09, dealing with enue rulings or revenue procedures may income.
§ 7701 and whether arrangements where be published in the Internal Revenue (2) Section 79.—Group-Term Life
taxpayers acquire undivided fractional Bulletin from time to time to provide gen- Insurance Purchased for Employees.—
interests in real property constitute sepa- eral guidelines regarding the position of Whether a group insurance plan for 10 or
rate entities for federal tax purposes, is the Service. more employees qualifies as group-term
added. Additions or deletions to this revenue insurance, if the amount of insurance is
(38) Old sections 6.01, 6.02, 6.03 and procedure as well as restatements of not computed under a formula that would
6.05, dealing with matters covered by items listed will be made by modification meet the requirements of § 1.79-1(c)(2)(ii)
automatic approval procedures have been of this revenue procedure. Changes will of the Income Tax Regulations if the
revised and/or updated. be published as they occur throughout group consisted of fewer than 10 employ-
the year and will be incorporated annual- ees.
SECTION 2. BACKGROUND AND
ly in a new revenue procedure published (3) Section 83.—Property Transferred
SCOPE OF APPLICATION
as the third revenue procedure of the in Connection with Performance of
.01 Background year. These lists should not be consid- Services.—Whether a restriction consti-
Whenever appropriate in the interest of ered all-inclusive. Decisions not to rule tutes a substantial risk of forfeiture, if the
sound tax administration, it is the policy on individual cases (as contrasted with employee is a controlling shareholder.
of the Service to answer inquiries of indi- those that present significant pattern Also, whether a transfer has occurred, if
viduals and organizations regarding their issues) are not reported in this revenue the amount paid for the property involves
status for tax purposes and the tax effects procedure and will not be added to sub- a nonrecourse obligation.
of their acts or transactions, prior to the sequent revisions. (4) Section 101.—Certain Death
filing of returns or reports that are .02 Scope of Application Benefits.—Whether there has been a
required by the revenue laws. This revenue procedure does not pre- transfer for value for purposes of § 101(a)
There are, however, certain areas in clude the submission of requests for in situations involving a grantor and a
which, because of the inherently factual technical advice to the National Office trust when (i) substantially all of the trust
nature of the problems involved, or for from other offices of the Service. corpus consists or will consist of insur-
other reasons, the Service will not issue .03 No-Rule Issues Part of Larger ance policies on the life of the grantor or
rulings or determination letters. These Transactions. If it is impossible for the the grantor’s spouse, (ii) the trustee or any
areas are set forth in four sections of this Service to determine the tax consequences other person has a power to apply the
revenue procedure. Section 3 reflects of a larger transaction without knowing trust’s income or corpus to the payment of
those areas in which rulings and determi- the resolution of an issue on which the premiums on policies of insurance on the
nations will not be issued. Section 4 sets Service will not issue rulings and determi- life of the grantor or the grantor’s spouse,
forth those areas in which they will not nations under this revenue procedure (iii) the trustee or any other person has a
ordinarily be issued. “Not ordinarily” involving a part of the transaction or a power to use the trust’s assets to make

January 2, 2001 112 2001–1 I.R.B.
loans to the grantor’s estate or to purchase (11) Section 119.—Meals or Lodging primary purpose the medical care of the
assets from the grantor’s estate, and (iv) Furnished for the Convenience of the taxpayer or the taxpayer’s spouse or
there is a right or power in any person that Employer.—Whether the value of meals dependent, or is related directly to such
would cause the grantor to be treated as or lodging is excludible from gross medical care.
the owner of all or a portion of the trust income by an employee who is a control- (18) Section 264(b).—Certain
under §§ 673 to 677. ling shareholder of the employer. Amounts Paid in Connection with
(5) Sections 101, 761, and 7701.— (12) Section 121 and former § 1034.— Insurance Contracts.—Whether “substan-
Definitions.—Whether, in connection Exclusion of Gain from Sale of Principal tially all” the premiums of a contract of
with the transfer of a life insurance poli- Residence; Rollover of Gain on Sale of insurance are paid within a period of 4
cy to an unincorporated organization, (i) Principal Residence.—Whether property years from the date on which the contract
the organization will be treated as a part- qualifies as the taxpayer’s principal resi- is purchased. Also, whether an amount
nership under §§ 761 and 7701, or (ii) the dence. deposited is in payment of a “substantial
transfer of the life insurance policy to the (13) Section 125.—Cafeteria Plans.— number” of future premiums on such a
organization will be exempt from the Whether amounts used to provide group- contract.
transfer for value rules of § 101, when term life insurance under § 79, accident (19) Section 264(c)(1).—Certain
substantially all of the organization’s and health benefits under §§ 105 and 106, Amounts Paid in Connection with
assets consists or will consist of life and dependent care assistance programs Insurance Contracts.—Whether § 264(c)(1)
insurance policies on the lives of the under § 129 are includible in the gross applies.
members. income of participants and considered (20) Section 269.—Acquisitions Made
(6) Section 105.—Amounts Received “wages” for purposes of §§ 3401, 3121, to Evade or Avoid Income Tax.—Whether
Under Accident and Health Plans.— and 3306 when the benefits are offered an acquisition is within the meaning of
Whether a medical reimbursement plan, through a cafeteria plan. § 269.
funded by employer contributions, con- (14) Section 162.—Trade or Business (21) Section 274.—Disallowance of
taining a provision allowing unused Expenses.—Whether compensation is Certain Entertainment, Etc., Expenses.—
amounts to be carried over and accumu- reasonable in amount. Whether a taxpayer who is traveling away
lated in an employee’s account qualifies (15) Section 163.—Interest.—The from home on business may, in lieu of
as an accident and health plan under income tax consequences of transactions substantiating the actual cost of meals,
§ 105. involving “shared appreciation mort- deduct a fixed per-day amount for meal
(7) Section 105(h).—Amount Paid to gage” (SAM) loans in which a taxpayer, expenses that differs from the amount pre-
Highly Compensated Individuals Under borrowing money to purchase real prop- scribed in the revenue procedure provid-
Discriminatory Self-Insured Medical erty, pays a fixed rate of interest on the ing optional rules for substantiating the
Expense Reimbursement Plan.— mortgage loan below the prevailing mar- amount of travel expenses for the period
Whether, following a determination that a ket rate and will also pay the lender a per- in which the expense was paid or
self-insured medical expense reimburse- centage of the appreciation in value of the incurred, such as Rev. Proc. 97–59,
ment plan is discriminatory, that plan had real property upon termination of the 1997–2 C.B. 593, or its successor, Rev.
previously made reasonable efforts to mortgage. This applies to all SAM Proc. 98–64, 1998–2 C.B. 825.
comply with tax anti-discrimination rules. arrangements where the loan proceeds (22) Section 302.—Distributions in
(8) Section 107.—Rental value of par- are used for commercial or business Redemption of Stock.—Whether § 302(b)
sonages.—Whether amounts distributed activities, or where used to finance a per- applies when the consideration given in
to a retired minister from a pension or sonal residence, if the facts are not simi- redemption by a corporation consists
annuity plan should be excludible from lar to those described in Rev. Rul. 83–51, entirely or partly of its notes payable, and
the minister’s gross income as a parson- 1983–1 C.B. 48. (Also §§ 61, 451, 461, the shareholder’s stock is held in escrow
age allowance under § 107. 856, 1001, and 7701.) or as security for payment of the notes
(9) Section 115.—Income of states, (16) Section 170.—Charitable, Etc., with the possibility that the stock may or
municipalities, etc.—Whether the income Contributions and Gifts.—Whether a tax- will be returned to the shareholder in the
of membership organizations established payer who advances funds to a charitable future, upon the happening of specific
by states exclusively to reimburse mem- organization and receives therefor a defaults by the corporation.
bers for losses arising from workmen’s promissory note may deduct as contribu- (23) Section 302.—Distributions in
compensation claims is excluded from tions, in one taxable year or in each of Redemption of Stock.—Whether § 302-
gross income under section 115. several years, amounts forgiven by the (b) applies when the consideration given
(10) Section 117.—Qualified Scholar- taxpayer in each of several years by in redemption by a corporation in
ships.—Whether an employer-related endorsement on the note. exchange for a shareholder’s stock con-
scholarship or fellowship grant is excludi- (17) Section 213.—Medical, Dental, sists entirely or partly of the corporation’s
ble from the employee’s gross income, if Etc., Expenses.—Whether a capital promise to pay an amount based on, or
there is no intermediary private foundation expenditure for an item that is ordinarily contingent on, future earnings of the cor-
distributing the grants, as there was in Rev. used for personal, living, or family pur- poration, when the promise to pay is con-
Proc. 76–47, 1976–2 C.B. 670. poses, such as a swimming pool, has as its tingent on working capital being main-

2001–1 I.R.B. 113 January 2, 2001
tained at a certain level, or any other sim- corporation or the selling shareholders In addition, the Service will now rule on
ilar contingency. includes an installment obligation of the an entire transaction if there is a signifi-
(24) Section 302.—Distributions in purchasing entity. cant issue, and the Service eliminated the
Redemption of Stock.—Whether § 302(b) (29) Sections 332, 351 and 368(a)(1)(A), overlap provision which prohibited the
applies to a redemption of stock, if after (B), (C), (E) and (F). Definitions Relating to Service from issuing rulings under any
the redemption the distributing corpora- Corporate Transfers and Reorganizations.— Code section if the transaction qualifies
tion uses property that is owned by the Whether a transaction qualifies under § 332 under both one of the sections listed in this
shareholder from whom the stock is or § 351 for nonrecognition treatment, or revenue procedure and under a section not
redeemed and the payments by the corpo- whether it constitutes a corporate reorgani- listed in this revenue procedure.
ration for the use of the property are zation within the meaning of § 368(a)(1)(A) (30) Section 351.–See section 3.01(29)
dependent upon the corporation’s future (including a transaction that qualifies under above.
earnings or are subordinate to the claims § 368(a)(1)(A) by reason of § 368(a)(2)- (31) Section 368.–See section 3.01(29)
of the corporation’s general creditors. (D) or § 368(a)(2)(E)), § 368(a)(1)(B), above.
Payments for the use of property will not § 368(a)(1)(C), § 368(a)(1)(E) (or a transac- (32) Section 368(a)(1)(B).—Definitions
be considered to be dependent upon future tion that also qualifies under § 1036) or Relating to Corporate Reorganizations.—
earnings merely because they are based § 368(a)(1)(F), and whether various conse- The acceptability of an estimation proce-
on a fixed percentage of receipts or sales. quences (such as nonrecognition and basis) dure or the acceptability of a specific sam-
(25) Section 302.—Distributions in result from the application of that section, pling procedure to determine the basis of
Redemption of Stock.—Whether the unless the Service determines that there is a stock acquired by an acquiring corporation
acquisition or disposition of stock significant issue that must be resolved in in a reorganization described in
described in § 302(c)(2)(B) has, or does order to decide those matters. Not-with- § 368(a)(1)(B).
not have, as one of its principal purposes standing the foregoing, the Service will rule (33) Section 425.—Substitution or
the avoidance of federal income taxes on the application of § 351 to a controlled Assumption of Incentive Stock
within the meaning of that section, unless corporation when the transaction is under- Options.—Whether the substitution of a
the facts and circumstances are materially taken prior to the distribution of the stock of new Incentive Stock Option (“ISO”) for
identical to those set forth in Rev. Rul. the controlled corporation in a transaction an old ISO, or the assumption of an old
85–19, 1985–1 C.B. 94, Rev. Rul. 79–67, qualifying under § 355. ISO, by an employer by reason of a cor-
1979–1 C.B. 128, Rev. Rul. 77–293, SIGNIFICANT ISSUE: A significant porate transaction constitutes a modifica-
1977–2 C.B. 91, Rev. Rul. 57–387, issue is an issue of law that meets the tion which results in the issuance of a new
1957–2 C.B. 225, Rev. Rul. 56–584, three following tests: (1) the issue is not option by reason of failing to satisfy
1956–2 C.B. 179, or Rev. Rul. 56–556, clearly and adequately addressed by a the spread test requirement of § 425(a)(1)
1956–2 C.B. 177. statute, regulation, decision of a court, tax or the ratio test requirement of
(26) Section 302(b)(4) and (e).— treaty, revenue ruling, revenue procedure, § 1.425–1(a)(4). The Service will contin-
Redemption from Noncorporate notice, or other authority published in the ue to rule on the issue of whether the new
Shareholder in Partial Liquidation; Partial Internal Revenue Bulletin; (2) the resolu- ISO or the assumption of the old ISO
Liquidation Defined.—The amount of tion of the issue is not essentially free gives the employee additional benefits not
working capital attributable to a business from doubt; and (3) the issue is legally present under the old option within the
or portion of a business terminated that significant and germane to determining meaning of § 425(a)(2).
may be distributed in partial liquidation. the major tax consequences of the trans- (34) Section 451.—General Rule for
(27) Section 312.—Effect on Earnings action. Taxable Year of Inclusion.—The tax con-
and Profits.—The determination of the OBTAINING A RULING: To obtain a sequences of a non-qualified unfunded
amount of earnings and profits of a corpo- ruling on a transaction involving a signif- deferred-compensation arrangement with
ration. icant issue, the taxpayer must in its ruling respect to a controlling shareholder-
(28) Sections 331, 453, and 1239.— request explain the significance of the employee eligible to participate in the
The Tax Effects of Installment Sales of issue, set forth the authorities most close- arrangement.
Property Between Entities with Common ly related to the issue, and explain why the (35) Section 451.—General Rule for
Ownership.—The tax effects of a transac- issue is not resolved by these authorities. Taxable Year of Inclusion.—The tax con-
tion in which there is a transfer of proper- As a pilot program to better serve tax- sequences of unfunded deferred-compen-
ty by a corporation to a partnership or payers the No-Rule for §§ 368(a)(1) (A), sation arrangements where the arrange-
other noncorporate entity (or the transfer (B), (C), (E) and (F), and §§ 332 and 351 ments fail to meet the requirements of
of stock to such entity followed by a liq- were combined, simplified and expanded. Rev. Proc. 92–65, 1992–2 C.B. 428, and
uidation of the corporation) when more Our objective is to encourage taxpayers to Rev. Proc. 71–19, 1971–1 C.B. 698.
than a nominal amount of the stock of seek rulings on transactions involving (36) Sections 451 and 457.—General
such corporation and the capital or benefi- §§ 351 and 368 significant issues that are Rule for Taxable Year of Inclusion;
cial interests in the purchasing entity (that not essentially free from doubt, and to pre- Deferred Compensation Plans of State
is, more than 20 percent in value) is vent expending limited Service resources and Local Governments and Tax-Exempt
owned by the same persons, and the con- on the tax consequences of transactions Organizations.—The tax consequences to
sideration to be received by the selling that are clear under controlling authorities. unidentified independent contractors in

January 2, 2001 114 2001–1 I.R.B.
nonqualified unfunded deferred-compen- family partnership when capital is not a (56) Section 7701.—See section
sation plans. This applies to plans estab- material income producing factor. 3.01(5), above.
lished under § 451 by employers in the (44) Section 761.—See section .02 General Areas.
private sector and to plans of state and 3.01(5), above. (1) The results of transactions that lack
local governments and tax-exempt organi- (45) Section 856.—Definition of Real a bona fide business purpose or have as
zations under § 457. However, a ruling Estate Investment Trust.—Whether a cor- their principal purpose the reduction of
with respect to a specific independent poration whose stock is “paired” with or federal taxes.
contractor’s participation in such a plan “stapled” to stock of another corporation (2) A matter upon which a court deci-
may be issued. will qualify as a real estate investment sion adverse to the Government has been
(37) Section 453.—See section trust under § 856, if the activities of the handed down and the question of follow-
3.01(28), above. corporations are integrated. ing the decision or litigating further has
(38) Section 457.—Deferred Compen- (46) Section 1034 (prior to TRA not yet been resolved.
sation Plans of State and Local 1997).—See section 3.01(12), above. (3) A matter involving alternate plans
Governments and Tax-Exempt Organiza- (47) Section 1221.—Capital Asset of proposed transactions or involving
tions.—The tax effect of provisions under Defined.—Whether specialty stock allo- hypothetical situations.
the Small Business Job Protection Act cated to an investment account by a regis- (4) Whether under Subtitle F (Proce-
affecting plans described in § 457(b), if tered specialist on a national securities dure and Administration) reasonable
such provisions do not comply with section exchange is a capital asset. cause, due diligence, good faith, clear and
4 of Rev. Proc. 98–40, 1998–2 C.B. 134. (48) Section 1239.—See section convincing evidence, or other similar
(39) Section 641.—Imposition of 3.01(28), above. terms that require a factual determination
Tax.—Whether the period of administra- (49) Section 1551.—Disallowance of exist.
tion or settlement of an estate or a trust the Benefits of the Graduated Corporate (5) Whether a proposed transaction
(other than a trust described in § 664) is rea- Rates and Accumulated Earnings would subject the taxpayer to a criminal
sonable or unduly prolonged. Credit.—Whether a transfer is within penalty.
(40) Section 642(c).—Deduction for § 1551. (6) A request that does not comply with
Amounts Paid or Permanently Set Aside for (50) Section 2031.—Definition of the provisions of Rev. Proc. 2001–1.
a Charitable Purpose.—Allowance of an Gross Estate.—Actuarial factors for valu- (7) Whether, under the common law
unlimited deduction for amounts set aside ing interests in the prospective gross rules applicable in determining the
by a trust or estate for charitable purposes estate of a living person. employer-employee relationship, a pro-
when there is a possibility that the corpus of (51) Section 2512.—Valuation of fessional staffing corporation (loan-out
the trust or estate may be invaded. Gifts.—Actuarial factors for valuing corporation) or the subscriber is the
(41) Section 664.—Charitable prospective or hypothetical gifts of a donor. employer of individuals, if:
Remainder Trusts.—Whether the settle- (52) Sections 3121, 3306, and 3401.— (i) the loan-out corporation hires em-
ment of a charitable remainder trust upon Definitions.—For purposes of determin- ployees of the subscriber and assigns the
the termination of the noncharitable interest ing prospective employment status, employees back to the subscriber, or
is made within a reasonable period of time. whether an individual will be an employ- (ii) the loan-out corporation assigns
(42) Section 671.—Trust Income, ee or an independent contractor. A ruling individuals to subscribers for more than a
Deductions, and Credits Attributable to with regard to prior employment status temporary period (1 year or longer).
Grantors and Others as Substantial may be issued. (8) Questions that the Service deter-
Owners.—Whether the grantor will be con- (53) Sections 3121, 3306, and 3401.— mines, in its discretion, should not be
sidered the owner of any portion of a trust Definitions; Employment Taxes.—Who is answered in the general interests of tax
when (i) substantially all of the trust corpus the employer of an “employee-owner” as administration.
consists or will consist of insurance policies defined in § 269A(b)(2).
SECTION 4. AREAS IN WHICH
on the life of the grantor or the grantor’s (54) Section 4980B.—Failure to
RULINGS OR DETERMINATION
spouse, (ii) the trustee or any other person Satisfy Continuation Coverage Require-
LETTERS WILL NOT ORDINARILY
has a power to apply the trust’s income or ments of Group Health Plans.—Whether
BE ISSUED
corpus to the payment of premiums on poli- an action is “gross misconduct” within the
cies of insurance on the life of the grantor or meaning of § 4980B(f)(3)(B). (See sec- .01 Specific questions and problems.
the grantor’s spouse, (iii) the trustee or any tion 3.05 of Rev. Proc. 87–28, 1987–1 (1) Sections 38, 39, 46, and 48.—
other person has a power to use the trust’s C.B. 770, 771.) General Business Credit; Carryback and
assets to make loans to the grantor’s estate (55) Section 7701.—Definitions.— Carryforward of Unused Credits; Amount
or to purchase assets from the grantor’s The classification of an instrument that of Credit; Energy Credit; Reforestation
estate, and (iv) there is a right or power in has certain voting and liquidations rights Credit.—Application of these sections
any person that would cause the grantor to in an issuing corporation but whose divi- where the formal ownership of property is
be treated as the owner of all or a portion of dend rights are determined by reference to in a party other than the taxpayer, except
the trust under §§ 673 to 677. the earnings of a segregated portion of the when title is held merely as security.
(43) Section 704(e).—Family Partner- issuing corporation’s assets, including (2) Section 61.—Gross Income
ships.—Matters relating to the validity of a assets held by a subsidiary. Defined.—Determination as to who is the

2001–1 I.R.B. 115 January 2, 2001
true owner of property in cases involving (8) Section 141.—Private Activity (12) Sections 162 and 262.—Trade or
the sale of securities, or participation inter- Bond; Qualified Bond.—With respect to Business Expenses; Personal, Living, and
ests therein, where the purchaser has the requests made pursuant to Rev. Proc. Family Expenses.—Whether expenses are
contractual right to cause the securities, or 88–33, 1988–1 C.B. 835, whether state or nondeductible commuting expenses,
participation interests therein, to be pur- local bonds will meet the “private busi- except for situations governed by Rev.
chased by either the seller or a third party. ness use test” and the “private security or Rul. 99–7, 1999–1 C.B. 361.
(3) Sections 61 and 163.—Gross In- payment test” under § 141(b)(1) and (2) in (13) Section 163.—See section 4.01(3),
come Defined; Interest.—Determina- situations in which the proceeds are used above.
tions as to who is the true owner of prop- to finance certain output facilities and, (14) Section 167.—Depreciation.
erty or the true borrower of money in pursuant to a contract to take, or take or (i) Useful lives of assets.
cases in which the formal ownership of pay for, a nongovernmental person pur- (ii) Depreciation rates.
the property, or the liability for the indebt- chases 30 percent or more of the actual (iii) Salvage value of assets.
edness, is in another party. output of the facility but 10 percent or less (15) Sections 167 and 168.—
(4) Sections 83 and 451.—Property of the subparagraph (5) output of the Depreciation; Accelerated Cost Recovery
Transferred in Connection with facility as defined in § 1.103–7(b)(5)(ii)- System.—Application of those sections
Performance of Services; General Rule (b) (issued under former § 103(b)). In where the formal ownership of property is
for Taxable Year of Inclusion.—When similar situations, the Service will not in a party other than the taxpayer except
compensation is realized by a person who, ordinarily issue rulings or determination when title is held merely as security.
in connection with the performance of letters concerning questions arising under (16) Section 170.—Charitable, Etc.,
services, is granted a nonstatutory option paragraphs (3), (4), and (5) of § 141(b). Contributions and Gifts.—Whether a trans-
without a readily ascertainable fair market (9) Sections 142 and 144.—Exempt fer to a pooled income fund described in
value to purchase stock at a price that is Facility Bond; Qualified Small Issue § 642(c)(5) qualifies for a charitable contri-
less than the fair market value of the stock Bond.—Whether an issue of private activ- bution deduction under § 170(f)(2)(A).
on the date the option is granted. ity bonds meets the requirements of § 142 (17) Section 170(c).—Charitable, Etc.,
(5) Section 103.—Interest on State and or § 144(a), if the sum of— Contributions and Gifts.—Whether a tax-
Local Bonds.—Whether the interest on (i) the portion of the proceeds used payer who transfers property to a charita-
state or local bonds will be excludible to finance a facility in which an ble organization and thereafter leases
from gross income under § 103(a), if the owner (or related person) or a back all or a portion of the transferred
proceeds of issues of bonds (other than lessee (or a related person) is a property may deduct the fair market value
advance refunding issues) are placed in user of the facility both after the of the property transferred and leased
escrow or otherwise not expended for a bonds are issued and at any time back as a charitable contribution.
governmental purpose for an extended before the bonds were issued, (18) Section 170.—Charitable, Etc.,
period of time even though the proceeds and Contributions and Gifts.—Whether a
are invested at a yield that will not exceed (ii) the portion used to pay issuance transfer to a charitable remainder trust
the yield on the state or local bonds prior costs and non-qualified costs, described in § 664 that provides for annu-
to their expenditure. equals more than 5 percent of ity or unitrust payments for one or two
(6) Section 103.—Interest on State and the net proceeds, as defined in measuring lives qualifies for a charitable
Local Bonds.—Whether a state or local § 150(a)(3). deduction under § 170(f)(2)(A).
governmental obligation that does not (10) Section 148.—Arbitrage.— (19) Section 216.—Deduction of
meet the criteria of section 5 of Rev. Proc. Whether amounts received as proceeds Taxes, Interest, and Business Deprecia-
89–5, 1989–1 C.B. 774, is an “arbitrage from the sale of municipal bond financed tion by Cooperative Housing Corporation
bond” within the meaning of former property and pledged to the payment of Tenant-Stockholder.—If a cooperative
§ 103(c)(2) solely by reason of the invest- debt service or pledged as collateral for housing corporation (CHC), as defined in
ment of the bond proceeds in acquired the municipal bond issue are sinking fund § 216(b)(1), transfers an interest in real
nonpurpose obligations at a materially proceeds within the meaning of former property to a corporation (not a CHC) in
higher yield more than 3 years after § 1.103–13(g) (issued under former exchange for stock or securities of the
issuance of the bonds or 5 years after § 103(c)) or replaced proceeds described transferee corporation, which engages in
issuance of the bonds in the case of con- in § 148(a)(2) (or former § 103(c)(2)(B)). commercial activity with respect to the
struction issues described in former (11) Section 162.—Trade or Business real property interest transferred, whether
§ 1.103–13(a)(2)(ii)(E). Expenses.—Whether the requisite risk (i) the income of the transferee corpora-
(7) Sections 104(a)(2) and 3121.— shifting and risk distribution necessary to tion derived from the commercial activity,
Compensation for Injuries or Sickness; constitute insurance are present for pur- and (ii) any cash or property (attributable
Definitions.—Whether an allocation of poses of determining the deductibility to the real property interest transferred)
the amount of a settlement award (includ- under § 162 of amounts paid (premiums) distributed by the transferee corporation
ing a lump sum award) between back pay, by a taxpayer for insurance, unless the to the CHC will be considered as gross
compensatory damages, punitive dam- facts of the transaction are within the income of the CHC for the purpose of
ages, etc. is a proper allocation for federal scope of Rev. Rul. 78–338, 1978–2 C.B. determining whether 80 percent or more
tax purposes. 107, or Rev. Rul. 77–316, 1977–2 C.B. 53. of the gross income of the CHC is derived

January 2, 2001 116 2001–1 I.R.B.
from tenant-stockholders within the dation of a corporation by a series of dis- Accounting; Qualified Personal Service
meaning of § 216(b)(1)(D). tributions, when the distributions in liqui- Corporation.—Whether 95 percent or
(20) Section 262.—See section dation are to be made over a period in more of the time spent by employees of
4.01(12), above. excess of 3 years from the adoption of the the corporation, serving in their capacity
(21) Section 265(a)(2).—Expenses and plan of liquidation. as such, is devoted to the performance of
Interest Relating to Tax-Exempt Income.— (28) Section 346(a).—See sections services within the meaning of § 1.448–
Whether indebtedness is incurred or contin- 4.01(24) and (27) above. 1T(e)(4)(i).
ued to purchase or carry obligations the (29) Section 351.—Transfer to Corpor- (34) Section 451.—General Rule for
interest on which is wholly exempt from the ation Controlled by Transferor.—Whether Taxable Year of Inclusion.—The tax con-
taxes imposed by subtitle A. § 351 applies to the transfer of an interest sequences of a nonqualified deferred
(22) Section 302.—Distributions in in real property by a cooperative housing compensation arrangement using a
Redemption of Stock.—The tax effect of corporation (as described in § 216(b)(1)) grantor trust where the trust fails to meet
the redemption of stock for notes, when to a corporation in exchange for stock or the requirements of Rev. Proc. 92–64,
the payments on the notes are to be made securities of the transferee corporation, if 1992–2 C.B. 422.
over a period in excess of 15 years from the transferee engages in commercial (35) Section 451.—See section
the date of issuance of such notes. activity with respect to the real property 4.01(4), above.
(23) Section 302(b)(4) and (e).— interest transferred. (36) Section 584.—Common Trust
Redemption from Noncorporate (30) Section 355.—Distribution of Funds.—Whether a common trust fund
Shareholder in Partial Liquidation; Partial Stock and Securities of a Controlled plan meets the requirements of § 584.
Liquidation Defined.—Whether a distrib- Corporation.—Whether the active busi- (For § 584 plan drafting guidance, see
ution will qualify as a distribution in par- ness requirement of § 355(b) is met when, Rev. Proc. 92–51, 1992–1 C.B. 988.)
tial liquidation under § 302(b)(4) and within the 5-year period described in (37) Section 642.—Special Rules for
(e)(1)(A), unless it results in a 20 percent § 355(b)(2)(B), a distributing corporation Credits and Deductions; Pooled Income
or greater reduction in (i) gross revenue, acquired control of a controlled corpora- Fund.—Whether a pooled income fund
(ii) net fair market value of assets, and tion as a result of the distributing corpora- satisfies the requirements described in
(iii) employees. (Partial liquidations that tion transferring cash or other liquid or § 642(c)(5).
qualify as § 302(e)(2) business termina- inactive assets to the controlled corpora- (38) Section 664.—Charitable
tions are not subject to this provision.) tion in a transaction in which gain or loss Remainder Trusts.—Whether a charitable
(24) Sections 302(b)(4) and (e), 331, was not recognized as a result of the trans- remainder trust that provides for annuity
332, and 346(a).—Effects on Recipients fer meeting the requirements of § 351(a) or unitrust payments for one or two mea-
of Distributions in Corporate or § 368(a)(1)(D). suring lives satisfies the requirements
Liquidations.—The tax effect of the liqui- (31) Section 355.—Distribution of described in § 664.
dation of a corporation preceded or fol- Stock and Securities of a Controlled (39) Section 664.—Charitable
lowed by the transfer of all or a part of the Corporation.—Whether the active busi- Remainder Trusts.—Whether a trust that
business assets to another corporation (1) ness requirement of § 355(b) is met when will calculate the unitrust amount under
that is the alter ego of the liquidating cor- the gross assets of the trades or business- § 664(d)(3) qualifies as a § 664 charitable
poration, and (2) which, directly or indi- es relied on to satisfy that requirement remainder trust when a grantor, a trustee,
rectly, is owned more than 20 percent in will have a fair market value that is less a beneficiary, or a person related or subor-
value by persons holding directly or indi- than 5 percent of the total fair market dinate to a grantor, a trustee, or a benefi-
rectly more than 20 percent in value of the value of the gross assets of the corpora- ciary can control the timing of the trust’s
liquidating corporation’s stock. For pur- tion directly conducting the trades or receipt of trust income from a partnership
poses of this section, ownership will be businesses. The Service may rule that the or a deferred annuity contract to take
determined by application of the construc- trades or businesses satisfy the active advantage of the difference between trust
tive ownership rules of § 318(a) as modi- trade or business requirement of § 355(b) income under § 643(b) and income for
fied by § 304(c)(3). if it can be established that, based upon federal income tax purposes for the bene-
(25) Section 306.—Dispositions of all relevant facts and circumstances, the fit of the unitrust recipient.
Certain Stock.—Whether the distribution trades or businesses are not de minimis (40) Sections 671 to 679.—Grantors
or disposition or redemption of “section compared with the other assets or activi- and Others Treated as Substantial
306 stock” in a closely held corporation is ties of the corporation and its sub- Owners.—In a nonqualified, unfunded
in pursuance of a plan having as one of its sidiaries. deferred compensation arrangement
principal purposes the avoidance of feder- (32) Section 441(i).—Taxable Year of described in Rev. Proc. 92–64, the tax
al income taxes within the meaning of Personal Service Corporations.—Whether consequences of the use of a trust, other
§ 306(b)(4). the principal activity of the taxpayer during than the model trust described in that rev-
(26) Sections 331 and 332.—See sec- the testing period for the taxable year is the enue procedure.
tion 4.01(24), above. performance of personal services within the (41) Section 816.—Life Insurance
(27) Sections 331 and 346(a).—Gain meaning of § 1.441–4T(d)(1)(ii). Company Defined.—Whether the requi-
or Loss to Shareholders in Corporate (33) Section 448(d)(2)(A).— site risk shifting and risk distribution nec-
Liquidations.—The tax effect of the liqui- Limitation on Use of Cash Method of essary to constitute insurance are present

2001–1 I.R.B. 117 January 2, 2001
for purposes of determining if a company grantor to be treated as the owner of all or under § 7520 of the right to receive the trust
is an “insurance company” under a portion of the trust under §§ 673 to 677. corpus at the expiration of the term of the
§ 1.801–3(a), unless the facts of the trans- (47) Section 2514.—Powers of Appoint- trust. The possibility that the grantor may
action are within the scope of Rev. Rul. ment.—If the beneficiaries of a trust permit die prior to the expiration of the specified
78–338, 1978–2 C.B. 107, or Rev. Rul. a power of withdrawal to lapse, whether term is not taken into account, nor is the
77–316, 1977–2 C.B. 53. § 2514(e) will be applicable to each benefi- value of any reversion retained by the
(42) Section 1362.—Election; ciary in regard to the power when (i) the grantor or the grantor’s estate.
Revocation; Termination.—All situations trust corpus consists or will consist substan- (52) Section 3121.–Definitions.–
in which an S corporation is eligible to tially of insurance policies on the life of the Determinations as to which of two entities,
obtain relief for late S corporation, quali- grantor or the grantor’s spouse, (ii) the under common law rules applicable in
fied subchapter S subsidiary, qualified trustee or any other person has a power to determining the employer-employee rela-
subchapter S trust, or electing small busi- apply the trust’s income or corpus to the tionship, is the employer, when one entity is
ness trust elections under sections 4 and 5 payment of premiums on policies of insur- treating the worker as an employee.
of Rev. Proc. 98–55, 1998–2 C.B. 645. ance on the life of the grantor or the (53) Section 3121.—See section
(For instructions on how to seek this grantor’s spouse, (iii) the trustee or any 4.01(7), above.
relief, see Rev. Proc. 98–55.) other person has a power to use the trust’s .02 General areas.
(43) Section 1502.—Regulations.— assets to make loans to the grantor’s estate (1) Any matter in which the determina-
Whether a parent cooperative housing or to purchase assets from the grantor’s tion requested is primarily one of fact,
corporation (as defined in § 216(b)(1)) estate, (iv) the trust beneficiaries have the e.g., market value of property, or whether
will be permitted to file a consolidated power to withdraw, on demand, any addi- an interest in a corporation is to be treated
income tax return with its transferee sub- tional transfers made to the trust, and (v) as stock or indebtedness.
sidiary, if the transferee engages in com- there is a right or power in any person that (2) Situations where the requested rul-
mercial activity with respect to the real would cause the grantor to be treated as the ing deals with only part of an integrated
property interest transferred to it by the owner of all or a portion of the trust under transaction. Generally, a letter ruling will
parent. §§ 673 to 677. not be issued on only part of an integrated
(44) Section 2055.—Transfers for (48) Section 2522.—Charitable and transaction. If, however, a part of a trans-
Public, Charitable, and Religious Uses.— Similar Gifts.—Whether a transfer to a action falls under a no-rule area, a letter
Whether a transfer to a pooled income pooled income fund described in ruling on other parts of the transaction
fund described in § 642(c)(5) qualifies for § 642(c)(5) qualifies for a charitable may be issued. Before preparing the let-
a charitable deduction under § 2055(e) deduction under § 2522(c)(2)(A). ter ruling request, a taxpayer should call
(2)(A). (49) Section 2522.—Charitable and the Office of the Associate Chief Counsel
(45) Section 2055.—Transfers for Similar Gifts.—Whether a transfer to a having jurisdiction for the matters on
Public, Charitable, and Religious Uses.— charitable remainder trust described in which the taxpayer is seeking a letter rul-
Whether a transfer to a charitable remain- § 664 that provides for annuity or unitrust ing to discuss whether a letter ruling will
der trust described in § 664 that provides payments for one or two measuring lives be issued on part of the transaction.
for annuity or unitrust payments for one qualifies for a charitable deduction under (3) Situations where two or more items
or two measuring lives qualifies for a § 2522(c)(2)(A). or sub-methods of accounting are interre-
charitable deduction under § 2055(e) (50) Section 2601.—Tax Imposed.— lated. If two or more items or sub-meth-
(2)(A). Whether a trust that is excepted from the ods of accounting are interrelated, ordi-
(46) Section 2503.—Taxable Gifts.— application of the generation-skipping narily a letter ruling will not be issued on
Whether the transfer of property to a trust transfer tax because it was irrevocable on a change in accounting method involving
will be a gift of a present interest in prop- September 25, 1985, will lose its excepted only one of the items or sub-methods.
erty when (i) the trust corpus consists or status if the situs of the trust is changed (4) The tax effect of any transaction to
will consist substantially of insurance from the United States to a situs outside of be consummated at some indefinite future
policies on the life of the grantor or the the United States. time.
grantor’s spouse, (ii) the trustee or any (51) Section 2702.—Special Valuation (5) Any matter dealing with the ques-
other person has a power to apply the Rules in Case of Transfers of Interests in tion of whether property is held primarily
trust’s income or corpus to the payment of Trusts.—Whether annuity interests are for sale to customers in the ordinary
premiums on policies of insurance on the qualified annuity interests under § 2702 if course of a trade or business.
life of the grantor or the grantor’s spouse, the amount of the annuity payable annually (6) The tax effect of a transaction if
(iii) the trustee or any other person has a is more than 50 percent of the initial net fair any part of the transaction is involved in
power to use the trust’s assets to make market value of the property transferred to litigation among the parties affected by
loans to the grantor’s estate or to purchase the trust, or if the value of the remainder the transaction, except for transactions
assets from the grantor’s estate, (iv) the interest is less than 10 percent of the initial involving bankruptcy reorganizations.
trust beneficiaries have the power to with- net fair market value of the property trans- (7)(a) Situations where the taxpayer
draw, on demand, any additional transfers ferred to the trust. For purposes of the 10 or a related party is domiciled or orga-
made to the trust, and (v) there is a right or percent test, the value of the remainder nized in a foreign jurisdiction with
power in any person that would cause the interest is the present value determined which the United States does not have an

January 2, 2001 118 2001–1 I.R.B.
effective mechanism for obtaining tax PUBLICATION OF A REVENUE and sells resulting wood products
information with respect to civil tax RULING, REVENUE PROCEDURE, (including any unfinished or finished
examinations and criminal tax investiga- REGULATIONS OR OTHERWISE products derived, manufactured, or pro-
tions, which would preclude the Service duced from such products) in a transac-
from obtaining information located in .01 Section 29.—Credit for tion to which § 631 does not apply, (b)
such jurisdiction that is relevant to the Production and Sale of Qualified recognizes gain or loss on cutting the
analysis or examination of the tax issues Fuels.—Whether a solid fuel other than timber pursuant to a § 631(a) election, or
involved in the ruling request. coke or a fuel produced from waste coal (c) recognizes gain or loss on the dispos-
(b) The provisions of subsection is a qualified fuel under § 29(c)(1)(C). al of timber under a contract to which
(a) above shall not apply if the taxpayer Waste coal for this purpose is limited to § 631(b) applies, and (2) an S corpora-
or affected related party (i) consents to waste coal fines from normal mining and tion holds coal or domestic iron ore
the disclosure of all relevant information crushing operations and does not include property on the date it converts from a C
requested by the Service in processing fines produced (for example, by crush- corporation to an S corporation (or
the ruling request or in the course of an ing run-of-mine coal) for the purpose of acquires coal or domestic iron ore prop-
examination in order to verify the accu- claiming the credit. erty from a C corporation in a transac-
racy of the representations made and to .02 Section 62(c).—Reimbursement tion to which § 1374(d)(8) applies) and
otherwise analyze or examine the tax is- Arrangements.—Whether amounts during the recognition period recognizes
sues involved in the ruling request, and related to a salary reduction and paid gain or loss on the disposal of the coal or
(ii) waives all claims to protection of under a purported reimbursement or iron ore under a contract to which
bank or commercial secrecy laws in the other expense allowance arrangement § 631(c) applies.
foreign jurisdiction with respect to the will be treated as paid under an .07 Sections 3121, 3306, and 3401.—
information requested by the Service. “accountable plan” in accordance with Definitions; Employment Taxes.—Who
In the event the taxpayer’s or related §1.62–2(c)(2). is the employer of employees of an enti-
party’s consent to disclose relevant in- .03 Section 457.—Deferred Compen-
ty that is disregarded under § 1361(b)(3)
formation or to waive protection of bank sation Plans of State and Local
or § 301.7701–2.
or commercial secrecy is determined by Governments and Tax-Exempt Organiza-
.08 Section 7701.—Definitions.—
the Service to be ineffective or of no tions.—The tax treatment of any § 457 plan
Whether arrangements where taxpayers
force and effect, then the Service may that provides that a loan may be made from
acquire undivided fractional interests in
retroactively rescind any ruling rendered assets held by such plan to any participants
real property constitute separate entities
in reliance on such consent. or beneficiaries under the plan.
for federal tax purposes.
(8) Questions involving the validity .04 Section 1031.–Exceptions.–
of the federal income tax and other taxes Whether an undivided fractional interest SECTION 6. AREAS COVERED BY
set forth in the Code, questions on the in real property is an interest in an enti- AUTOMATIC APPROVAL
authority or jurisdiction of the Service to ty that is not eligible for tax-free PROCEDURES IN WHICH
enforce the Code or collect information, exchange under § 1031(a)(1). RULINGS WILL NOT ORDINARILY
or similar matters. .05 Section 1361.—Definition of a BE ISSUED
(9) A matter involving the federal tax Small Business Corporation.—Whether
consequences of any proposed federal, a state law limited partnership electing .01 Section 442.—Change of Annual
state, local, municipal, or foreign legis- under § 301.7701–3 to be classified as Accounting Period.—All requests for
lation. The Service may provide gener- an association taxable as a corporation change in annual accounting period where
al information in response to an inquiry. has more than one class of stock for pur- the Service has provided an administra-
However, the Office of Division poses of § 1361(b)(1)(D). The Service tive procedure for obtaining a change in
Counsel/Associate Chief Counsel (Tax will treat any request for a ruling on annual accounting period. See Rev.
Exempt and Government Entities) may whether a state law limited partnership Procs. 2000–11, 2000–3 I.R.B. 309 (cer-
issue letter rulings regarding the effect is eligible to elect S corporation status as tain corporations); 87–32, 1987–2 C.B.
of proposed state, local, or municipal a request for a ruling on whether the 396, as modified by § 301.9100–3 (part-
legislation upon an eligible deferred partnership complies with § 1361(b) nership, S corporation, or personal service
compensation plan under § 457(b) pro- (1)(D). corporation seeking a natural business
vided that the letter ruling request relat- .06 Section 1374.—Tax Imposed on year or an ownership taxable year);
ing to the plan complies with the other Certain Built-in Gains.—The tax conse- 68–41, 1968–2 C.B. 943, as modified by
requirements of Rev. Proc. 2001–1. quences under § 1374 in the following Rev. Proc. 81–40, 1981–2 C.B. 604 (trusts
situations: (1) an S corporation holds held by certain fiduciaries needing a
SECTION 5. AREAS UNDER timber property on the date it converts workload spread); and 66–50, 1966–2
EXTENSIVE STUDY IN WHICH from a C corporation to an S corporation C.B. 1260, as modified by Rev. Proc.
RULINGS OR DETERMINATION (or acquires timber property from a C 81–40 (individual seeking a calendar
LETTERS WILL NOT BE ISSUED corporation in a transaction to which year).
UNTIL THE SERVICE RESOLVES § 1374(d)(8) applies) and during the .02 Section 446.—General Rule for
THE ISSUE THROUGH recognition period (a) cuts the timber Methods of Accounting.—Except as oth-

2001–1 I.R.B. 119 January 2, 2001
erwise provided in the listed revenue pro- ers with one or more market discount SECTION 8. EFFECTIVE DATE
cedures, all requests for change in method bonds seeking to make a § 1278(b) elec-
of accounting where the Service has pro- tion or a constant interest rate election); This revenue procedure is effective
vided an administrative procedure for Rev. Proc. 92–29, 1992–1 C.B. 748 (cer- January 15, 2001.
obtaining a change in method of account- tain taxpayers seeking to use an alterna- SECTION 98. PAPERWORK
ing. See Rev. Proc. 99–49, 1999–52 tive method under § 461(h) for including REDUCTION ACT
I.R.B. 725 (accounting method changes common improvement costs in basis); and
described in the Appendix to Rev. Proc. Rev. Proc. 91–51, 1991–2 C.B. 779 (cer- The collections of information con-
99–49 involving §§ 56, 162, 167, 168, tain taxpayers under examination that sell tained in this revenue procedure have
171, 174, 197, 263, 263A, 404, 446, 451, mortgages and retain rights to service the been reviewed and approved by the Of-
454, 455, 461, 467, 471, 472, 475, 585, mortgages). fice of Management and Budget in accor-
1272, 1273, 1278, and 1281, and former .03 Section 461.—General Rule for dance with the Paperwork Reduction Act
§ 168), as modified and amplified by Rev. Taxable Year of Deduction.—All (44 U.S.C. § 3507) under control number
Proc. 2001–10, 2001–2 I.R.B. 272 (quali- requests for making or revoking an elec- 1545-1522.
fying taxpayers with average annual gross tion under § 461 where the Service has An agency may not conduct or sponsor,
receipts of $1 million or less seeking to provided an administrative procedure for and a person is not required to respond to,
change from an accrual method to the making or revoking an election under a collection of information unless the col-
cash method or from an inventory method § 461. See Rev. Proc. 92–29, 1992–1 C.B. lection of information displays a valid
to a method complying with § 1.162–3, 748 (dealing with the use of an alternative control number.
this revenue procedure is effective for tax- method for including in basis the estimat- The collections of information in this
able years ending on or after December ed cost of certain common improvements revenue procedure are in sections
17, 1999, and was released to the public in a real estate development). 3.01(29), 3.02(1) and (3), 4.01(32), and
on December 6, 2000), Rev. Proc. .04 Section 1362.—Election; 4.02(1) and (7)(b).
2000–50, 2000–52 I.R.B. 601 (taxpayers Revocation; Termination.—All situations This information is required to evaluate
seeking to change their treatment of cer- in which an S corporation qualifies for whether the request for a letter ruling or
tain computer software costs), Rev. Proc. automatic late S corporation relief under determination letter is not covered by the
2000–38, 2000–40 I.R.B. 310 (certain Rev. Proc. 97–48, 1997–2 C.B. 521, or for provisions of this revenue procedure. The
taxpayers seeking to change to any of the automatic inadvertent termination or inad- collections of information are required to
three permissible methods of accounting vertent invalid election relief under section obtain a letter ruling or determination let-
for distributor commissions prescribed in 6 of Rev. Proc. 98–55, 1998–2 C.B. 643. ter. The likely respondents are business
Rev. Proc. 2000–38), Rev. Rul. 2000–7, .05 Sections 1502, 1504, and 1552.— or other for-profit institutions.
2000–9 I.R.B. 712 (certain taxpayers Regulations; Definitions; Earnings and The estimated total annual reporting
seeking to change their method of Profits.—All requests for waivers or con- and/or recording burden is 90 hours.
accounting for removal costs to conform sents on consolidated return issues where The estimated annual burden per respon-
with the holding in Rev. Rul. 2000–7), the Service has provided an administra- dent/recordkeeper varies from 15 minutes
Rev. Rul. 2000–4, 2000–4 I.R.B. 331 tive procedure for obtaining waivers or to 3 hours, depending on individual circum-
(certain taxpayers seeking to change their consents on consolidated return issues. stances, with an estimated average burden
method of accounting for ISO 9000 certi- See Rev. Procs. 91–71. 1991–2 C.B. 900 of 2 hours. The estimated number of re-
fication costs to conform with the holding (certain corporations seeking reconsolida- spondents and/or recordkeepers is 45.
in Rev. Rul. 2000–4), and Notice 2000–4, tion within the 5-year period specified in The estimated annual frequency of re-
2000–3 I.R.B. 313 (certain taxpayers § 1504(a)(3)(A)); 90–39, 1990–2 C.B. sponses is on occasion.
seeking to change their method of 365 (certain affiliated groups of corpora- Books or records relating to a collec-
accounting for depreciation of MACRS tions seeking, for earnings and profits tion of information must be retained as
property acquired in a transaction to determinations, to make an election or a long as their contents may become mater-
which § 1031 or § 1033 applies); Rev. change in their method of allocating the ial in the administration of any internal
Proc. 98–58, 1998–2 C.B. 710 (certain group’s consolidated federal income tax revenue law. Generally, tax returns and
taxpayers seeking to change to the install- liability); and 89–56, 1989–2 C.B. 643 tax return information are confidential, as
ment method of accounting under § 453 (certain affiliated groups of corporations required by § 6103.
for alternative minimum tax purposes for seeking to file a consolidated return where
certain deferred payment sales contracts member(s) of the group use a 52-53 week DRAFTING INFORMATION
relating to property used or produced in taxable year). The principal author of this revenue
the trade or business of farming); Rev. procedure is Michael Danbury of the Of-
Proc. 97–43, 1997–2 C.B. 494 (certain SECTION 7. EFFECT ON OTHER
REVENUE PROCEDURES fice of Associate Chief Counsel (Corpo-
taxpayers required to change their method rate). For further information about this
of accounting as a result of making elec- Rev. Procs. 2000–3, 2000–1 I.R.B. revenue procedure, please contact Mr.
tions out of certain exemptions from deal- 103, 2000–46, 2000–44 I.R.B. 438, and Danbury at (202) 622-7978 (not a toll-
er status for purposes of § 475); Rev. Proc. 2000–47, 2000–46 I.R.B. 482 are super- free call).
92–67, 1992–2 C.B. 429 (certain taxpay- seded.

January 2, 2001 120 2001–1 I.R.B.
26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 2001–4
TABLE OF CONTENTS

SECTION 1. WHAT IS p. 126
THE PURPOSE OF THIS
REVENUE PROCEDURE?

SECTION 2. WHAT CHANGES p. 126
HAVE BEEN MADE TO
REV. PROC. 2000–4?

SECTION 3. IN WHAT p. 126 .01 In general
FORM IS GUIDANCE
PROVIDED BY THE .02 Letter ruling
COMMISSIONER, TAX EXEMPT
AND GOVERNMENT ENTITIES .03 Closing agreement
DIVISION?
.04 Determination letter

.05 Opinion letter

.06 Information letter

.07 Revenue ruling

.08 Oral guidance

(1) No oral rulings and no written rulings in response to oral requests

(2) Discussion possible on substantive issues

.09 Nonbank trustee requests
SECTION 4. ON WHAT p. 129
ISSUES MAY TAXPAYERS
REQUEST WRITTEN
GUIDANCE UNDER THIS
PROCEDURE?

SECTION 5. ON WHAT p. 129 .01 Determination letters
ISSUES MUST WRITTEN
GUIDANCE BE REQUESTED .02 Master and prototype plans
UNDER DIFFERENT
PROCEDURES? .03 Closing agreement program for defined contribution plans that purchased
GICs or GACs

.04 Employee Plans Compliance Resolution System

.05 Chief Counsel

.06 Alcohol, tobacco, and firearms taxes

SECTION 6. UNDER WHAT p. 129 .01 In exempt organizations matters
CIRCUMSTANCES DOES
THE TE/GE ISSUE .02 In employee plans matters
LETTER RULINGS?
.03 In qualifications matters

2001–1 I.R.B. 121 January 2, 2001
.04 Request for extension of time for making an election or for other relief
under § 301.9100–1 of the Procedure and Administration Regulations

.05 Issuance of a letter ruling before the issuance of a regulation or other pub-
lished guidance

.06 Issues in prior return

.07 Generally not to business associations or groups

.08 Generally not to foreign governments

.09 Generally not on federal tax consequences of proposed legislation

SECTION 7. UNDER WHAT p. 132 .01 Circumstances under which determination letters are issued
CIRCUMSTANCES DOES
TE/GE ISSUE .02 In general
DETERMINATION LETTERS?
.03 In employee plans matters

.04 In exempt organizations matters

.05 Circumstances under which determination letters are not issued

.06 Requests involving returns already filed

.07 Attach a copy of determination letter to taxpayer’s return

.08 Review of determination letters

SECTION 8. UNDER p. 134 .01 Ordinarily not in certain areas because of factual nature of the problem
WHAT CIRCUMSTANCES
DOES THE SERVICE HAVE .02 Not on alternative plans or hypothetical situations
DISCRETION TO ISSUE
LETTER RULINGS AND .03 Ordinarily not on part of an integrated transaction
DETERMINATION LETTERS?
.04 Not on partial terminations of employee plans

.05 Law requires letter ruling

.06 Issues under consideration by PBGC or DOL

.07 Cafeteria plans

.08 Determination letters

.09 Domicile in a foreign jurisdiction

.10 Employee Stock Ownership Plans

SECTION 9. WHAT ARE THE p. 135 .01 In general
GENERAL INSTRUCTIONS
FOR REQUESTING LETTER .02 Certain information required in all requests
RULINGS AND
DETERMINATION LETTERS? (1) Complete statement of facts and other information

(2) Copies of all contracts, wills, deeds, agreements, instruments, plan docu-
ments, and other documents

January 2, 2001 122 2001–1 I.R.B.
(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 rul-
ing 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) Applicable user fee

(15) Number of copies of request to be submitted

(16) Sample format for a letter ruling request

(17) Checklist for letter ruling requests

.03 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 determina-
tion letter

(3) To request expedited handling

(4) To receive a letter ruling or submit a request for a letter ruling by facsim-
ile transmission (fax)

(5) To request a conference

.04 Address to send the request

(1) Requests for letter rulings

(2) Requests for information letters

(3) Requests for determination letters

(4) Summary of Exempt Organizations fees

.05 Pending letter ruling requests

2001–1 I.R.B. 123 January 2, 2001
.06 When to attach letter ruling to return

.07 How to check on status of request

.08 Request may be withdrawn or EP or EO Technical may decline to issue let-
ter ruling

.09 Compliance with Treasury Department Circular No. 230

SECTION 10. WHAT SPECIFIC, p. 147 .01 In general
ADDITIONAL PROCEDURES
APPLY TO CERTAIN .02 Exempt Organizations
REQUESTS?
.03 Employee Plans

SECTION 11. HOW DOES p. 148 .01 In general
TE/GE HANDLE
LETTER RULING REQUESTS? .02 Is not bound by informal opinion expressed

.03 Tells taxpayer if request lacks essential information during initial contact

.04 Requires prompt submission of additional information requested after initial
contact

.05 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

.06 May request draft of proposed letter ruling near the completion of the ruling
process

SECTION 12. HOW ARE p. 149 .01 Schedules a conference if requested by taxpayer
CONFERENCES SCHEDULED?
.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 tele-
phone

SECTION 13. WHAT EFFECT p. 151 .01 May be relied on subject to limitations
WILL A LETTER RULING
HAVE? .02 Will not apply to another taxpayer

.03 Will be used by TE/GE 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 trans-
action

January 2, 2001 124 2001–1 I.R.B.
.07 Retroactive effect of revocation or modification applied to a continuing ac-
tion or series of actions

.08 May be retroactively revoked or modified when transaction is completed
without reliance on the letter ruling

.09 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 14. WHAT EFFECT p. 154 .01 Has same effect as a letter ruling
WILL A DETERMINATION
LETTER HAVE? .02 Taxpayer may request that retroactive effect of revocation or modification
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)

(3) Taxpayer steps in exhausting administrative remedies

SECTION 15. UNDER WHAT p. 155 .01 Requests for determination letters
CIRCUMSTANCES ARE
MATTERS REFERRED .02 No-rule areas
BETWEEN DETERMINATIONS
AND TECHNICAL? .03 Requests for letter rulings

SECTION 16. WHAT ARE p. 156 .01 Will be made available to the public
THE GENERAL PROCEDURES
APPLICABLE TO INFORMATION .02 Deletions made under the Freedom of Information Act
LETTERS ISSUED BY
THE HEADQUARTERS OFFICE? .03 Effect of information letters

SECTION 17. WHAT IS THE p. 157
EFFECT OF THIS REVENUE
PROCEDURE ON OTHER
DOCUMENTS?

SECTION 18. p. 157
EFFECTIVE DATE

SECTION 19. PAPERWORK p. 157
REDUCTION ACT

DRAFTING INFORMATION p. 157

INDEX p. 158

APPENDIX A—SAMPLE p. 159
FORMAT FOR A LETTER
RULING REQUEST

APPENDIX B—CHECKLIST p. 161
FOR A LETTER RULING
REQUEST

2001–1 I.R.B. 125 January 2, 2001
SECTION 1. WHAT IS THE This revenue procedure explains how the Internal Revenue Service gives guidance to
PURPOSE OF THIS taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and
REVENUE PROCEDURE? Government Entities Division. 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 A.

SECTION 2. WHAT CHANGES .01 This revenue procedure is a general update of Rev. Proc. 2000–4, 2000–1 I.R.B. 115,
HAVE BEEN MADE TO which contains the Service’s general procedures for employee plans and exempt organiza-
REV. PROC. 2000–4? tions letter ruling requests. Most of the changes to Rev. Proc. 2000–4 involve minor revi-
sions, such as updating citations to other revenue procedures.

.02 The procedure has been revised to reflect the reorganization of the Service and the
creation of the new Tax Exempt and Government Entities Division (TE/GE). Throughout
the procedure, titles and offices have been changed to reflect the realignment of responsi-
bilities formerly under the Assistant Commissioner (Employee Plans and Exempt
Organizations) to the Commissioner, TE/GE.

.03 Sections 3.09 and 9.04 have been updated to reflect the offices and addressess to
send the requests.

.04 Section 9.03(3) is amended to clarify the circumstances under which expedited han-
dling of letter rulings and determination letters will be granted.

.05 Section 12.07 is amended to clarify that pre-submission conferences are held only if
the identity of the taxpayer is provided to the headquarters office.

SECTION 3. IN WHAT FORM
IS GUIDANCE PROVIDED BY
THE COMMISSIONER, TAX
EXEMPT AND GOVERNMENT
ENTITIES DIVISION?

In general .01 The Service provides guidance in the form of letter rulings, closing agreements,
determination letters, opinion letters, information letters, revenue rulings, and oral advice.

Letter ruling .02 A “letter ruling” is a written statement issued to a taxpayer by the Service’s
Employee Plans Technical or Exempt Organizations Technical office that interprets and
applies the tax laws or any nontax laws applicable to employee benefit plans and exempt
organizations to the taxpayer’s specific set of facts. Once issued, a letter ruling may be
revoked or modified for any number of reasons, as explained in section 13 of this revenue
procedure, unless it is accompanied by a “closing agreement.”

Closing agreement .03 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 prepared in an office under the responsibility of the Commissioner,
TE/GE, may be based on a ruling that has been signed by the Commissioner, TE/GE, or
the Commissioner, TE/GE’s, delegate that says that a closing agreement will be entered
into on the basis of the ruling letter.

A closing agreement may be entered into when it is advantageous to have the matter per-
manently and conclusively closed, or when a taxpayer can show that there are good rea-
sons for an agreement and that making the agreement will not prejudice the interests of the
Government. In appropriate cases, taxpayers may be asked to enter into a closing agree-
ment as a condition to the issuance of a letter ruling.

January 2, 2001 126 2001–1 I.R.B.
If, in a single case, a closing agreement is requested for each person in a class of tax-
payers, separate agreements are entered into only if the class consists of 25 or fewer tax-
payers. 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.

In appropriate cases, a closing agreement may be made with sponsors of master and pro-
totype plans and sponsors of regional prototype plans.

Rev. Proc. 2000–16, 2000–6 I.R.B. 553, establishes a voluntary closing agreement pro-
gram for employee plans matters. The revenue procedure contains a formula for deter-
mining monetary sanctions and limits the sanction for employers who voluntarily enter the
program.

Determination letter .04 A “determination letter” is a written statement issued by a Manager, EP
Determinations, or a Manager, EO Determinations that applies the principles and prece-
dents previously announced to a specific set of facts. It is issued only when a determina-
tion can be made based on clearly established rules in the statute, a tax treaty, or the reg-
ulations, 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.

The Manager, EP Determinations, issues determination letters involving §§ 401, 403(a),
409, and 4975(e)(7) as provided in Rev. Proc. 2001–6, page 194, this Bulletin.

Opinion letter .05 An “opinion letter” is a written statement issued by the Director, Employee Plans
Rulings and Agreements to a sponsor as to the acceptability (for purposes of §§ 401 and
501(a)) of the form of a master or prototype plan and any related trust or custodial account
under §§ 401, 403(a), and 501(a), or as to the conformance of a prototype trust, custodial
account, or individual annuity with the requirements of § 408(a), (b), or (k), as applicable.
See Rev. Proc. 2000–20, 2000–6 I.R.B. 553 as modified by Rev. Proc. 2000–27, 2000–26
I.R.B. 1272. See also Rev. Proc. 91–44, 1991–2 C.B. 733, and Rev. Proc. 92–38, 1992–1
C.B. 859.

Information letter .06 An “information letter” is a statement issued either by the Director, Employee Plans
Rulings and Agreements or the Director, Exempt Organizations Rulings and Agreements.
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. To the extent resources permit, 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 pro-
cedure 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. Requests for information letters should be sent to the address stated in section
9.04(2) of this revenue procedure. The requirements of section 9.02 of this revenue pro-
cedure are not applicable to information letters. An information letter is advisory only and
has no binding effect on the Service.

Revenue ruling .07 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 published for the information and guidance of
taxpayers, Service personnel, and other interested parties.

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 consid-
er 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

2001–1 I.R.B. 127 January 2, 2001
objectives of and standards for the publication of revenue rulings and revenue procedures
in the Internal Revenue Bulletin.

Oral guidance .08

(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 relat-
ing to procedural matters about submitting requests for letter rulings, determination letters,
and requests for recognition of exempt status for a particular organization.

(2) Discussion possible on substantive issues.

At the discretion of the Service, and as time permits, substantive issues may also be dis-
cussed. However, such a discussion will not be binding on the Service, and cannot be
relied on 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
e