Rp 2009-1

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

Rev. Proc. 2009–1
TABLE OF CONTENTS
SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

.01 Description of terms used in this revenue procedure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
.02 Updated annually . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
SECTION 2. WHAT ARE THE FORMS IN WHICH THE SERVICE PROVIDES ADVICE TO TAXPAYERS? . . . . . . . . . . . . . . . . . . . . 6

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

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SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN ADVICE UNDER THIS
PROCEDURE? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

.01 Issues under the jurisdiction of the Associate Chief Counsel (Corporate) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.02 Issues under the jurisdiction of the Associate Chief Counsel (Financial Institutions and Products) . . . . . . . . . . . . . . . . . . . . . . .
.03 Issues under the jurisdiction of the Associate Chief Counsel (Income Tax and Accounting) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.04 Issues under the jurisdiction of the Associate Chief Counsel (International) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.05 Issues under the jurisdiction of the Associate Chief Counsel (Passthroughs and 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 Counsel (Tax Exempt and
Government Entities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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SECTION 4. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT
PROCEDURES? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

.01 Alcohol, tobacco, and firearms taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
.02 Employee plans and exempt organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
SECTION 5. UNDER WHAT CIRCUMSTANCES DO THE ASSOCIATE OFFICES ISSUE LETTER
RULINGS? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

.01 In income and gift tax matters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.02 Special relief for late S corporation and related elections in lieu of letter ruling process. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.03 A § 301.9100 request for extension of time for making an election or for other relief. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.04 Determinations under § 999(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.05 In matters involving § 367 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.06 In estate tax matters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.07 In matters involving additional estate tax under § 2032A(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.08 In matters involving qualified domestic trusts under § 2056A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.09 In generation-skipping transfer tax matters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.10 In employment and excise tax matters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.11 In administrative provisions matters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.12 In Indian tribal government matters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.13 On constructive sales price under § 4216(b) or § 4218(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.14 Under some circumstances before the issuance of a regulation or other published guidance . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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SECTION 6. UNDER WHAT CIRCUMSTANCES DOES THE SERVICE NOT ISSUE LETTER RULINGS
OR DETERMINATION LETTERS? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

.01 Ordinarily not if the request involves an issue under examination or consideration or in litigation. . . . . . . . . . . . . . . . . . . . . . .
.02 Ordinarily not in certain areas because of factual nature of the problem or for other reasons. . . . . . . . . . . . . . . . . . . . . . . . . . . .
.03 Ordinarily not on part of an integrated transaction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.04 Ordinarily not on which of two entities is a common law employer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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.05 Ordinarily not to business associations or groups . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.06 Ordinarily not where the request does not address the tax status, liability, or reporting obligations of
the requester . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.07 Ordinarily not to foreign governments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.08 Ordinarily not on Federal tax consequences of proposed legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.09 Not before issuance of a regulation or other published guidance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.10 Not on frivolous issues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.11 No “comfort” letter rulings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.12 Not on alternative plans or hypothetical situations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.13 Not on property conversion after return filed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.14 Circumstances under which determination letters are not issued by a Director . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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SECTION 7. WHAT ARE THE GENERAL INSTRUCTIONS FOR REQUESTING LETTER RULINGS AND
DETERMINATION LETTERS? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

.01 Documents and information required in all requests. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) Complete statement of facts and other information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Copies of all contracts, wills, deeds, agreements, instruments, other documents, and foreign laws. . . . . . . . . . . . . . . . . . . .
(3) Analysis of material facts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Statement regarding whether same issue is in an earlier return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) Statement regarding whether same or similar issue was previously ruled on or whether a request
involving it was submitted or is currently pending. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) Statement regarding interpretation of a substantive provision of an income or estate tax treaty. . . . . . . . . . . . . . . . . . . . . . .
(7) Letter from Bureau of Indian Affairs relating to certain letter ruling requests. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) Statement of supporting authorities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9) Statement of contrary authorities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(10) Statement identifying pending legislation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(11) Statement identifying information to be deleted from public inspection copy of letter ruling or
determination letter. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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 procedural information required with request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) To request separate letter rulings for multiple issues in a single situation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Power of attorney used to indicate recipient of a copy or copies of a letter ruling or a
determination letter. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) To request a particular conclusion on a proposed transaction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) To request expedited handling. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) Taxpayer requests to receive any document related to letter ruling request by fax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) To request a conference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.03 Address to which to send request for letter ruling or determination letter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) Request for letter ruling. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Request for determination letter. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.04 Pending letter ruling requests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.05 When to attach letter ruling or determination letter to return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.06 How to check on status of request for letter ruling or determination letter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.07 Request for letter ruling or determination letter may be withdrawn or Associate office may decline to
issue letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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SECTION 8. HOW DO THE ASSOCIATE OFFICES HANDLE LETTER RULING REQUESTS? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

.01 Docket, Records, and User Fee Branch receives, initially controls and refers the request to the
appropriate Associate office. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.02 Branch representative of the Associate office contacts taxpayer within 21 calendar days . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.03 Determines if transaction can be modified to obtain favorable letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.04 Is not bound by informal opinion expressed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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.05 May request additional information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) Additional information must be submitted within 21 calendar days.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Extension of reply period if justified and approved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Letter ruling request closed if the taxpayer does not timely submit additional information . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Penalties of perjury statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) Faxing request and additional information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) Address to which to send additional information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) Identifying information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) Number of copies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.06 Near the completion of the ruling process, advises the taxpayer of conclusions and, if the Associate
office will rule adversely, offers the taxpayer the opportunity to withdraw the letter ruling request . . . . . . . . . . . . . . . . . . . . . .
.07 May request that taxpayer submit draft of proposed letter ruling near the completion of the ruling
process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.08 Issues separate letter rulings for substantially identical letter rulings, but generally issues a single
letter ruling for related § 301.9100 letter rulings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.09 Sends a copy of the letter ruling to appropriate Service official . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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SECTION 9. WHAT ARE THE SPECIFIC AND ADDITIONAL PROCEDURES FOR A REQUEST FOR A
CHANGE IN METHOD OF ACCOUNTING FROM THE ASSOCIATE OFFICES? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32

.01 Automatic and advance consent change in method of accounting requests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) Automatic change in method of accounting under Rev. Proc. 2008–52, 2008–36 I.R.B. 587 (or
any successor), or other automatic change request procedures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Advance consent change in method of accounting under Rev. Proc. 97–27, 1997–1 C.B. 680 . . . . . . . . . . . . . . . . . . . . . . .
.02 Ordinarily only one change in method of accounting on a Form 3115 and a separate Form 3115 for
each taxpayer and for each separate and distinct trade or business. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.03 Information required with a Form 3115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) Facts and other information requested on Form 3115 and in applicable revenue procedures. . . . . . . . . . . . . . . . . . . . . . . . .
(2) Statement of contrary authorities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Copies of all contracts, agreements, and other documents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Analysis of material facts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) Information regarding whether same issue is in an earlier return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) Statement regarding prior requests for a change in method of accounting and other pending
requests. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) Statement identifying pending legislation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) Authorized representatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9) Power of attorney and declaration of representative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(10) Penalties of perjury statement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.04 Additional procedural information required in certain circumstances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) Recipients of original and copy of correspondence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) To request expedited handling. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) To receive the change in method of accounting letter ruling or any other correspondence related
to a Form 3115 by fax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) To request a conference.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.05 Associate office address to which to send Forms 3115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.06 A Form 3115 must not be submitted by fax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.07 Docket, Records, and User Fee Branch receives, initially controls and refers the Form 3115 to the
appropriate Associate office. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.08 Additional information required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) Incomplete Form 3115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Request for extension of reply period.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Penalties of perjury statement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Identifying information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) Faxing information request and additional information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) Address to which to send additional information.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) If taxpayer does not timely submit additional information.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.09 Circumstances in which the taxpayer must notify the Associate office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.10 Determines if proposed method of accounting can be modified to obtain favorable letter ruling. . . . . . . . . . . . . . . . . . . . . . . . .

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.11 Near the completion of processing the Form 3115, advises the taxpayer if the Associate office will
rule adversely and offers the taxpayer the opportunity to withdraw Form 3115 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.12 Advance consent Form 3115 may be withdrawn or Associate office may decline to issue a change in
method of accounting letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.13 How to check status of a pending Form 3115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.14 Is not bound by informal opinion expressed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.15 Single letter ruling issued to a taxpayer or consolidated group for qualifying identical change in
method of accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.16 Letter ruling ordinarily not issued for one of two or more interrelated items or submethods . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.17 Consent Agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.18 A copy of the change in method of accounting letter ruling is sent to appropriate Service official . . . . . . . . . . . . . . . . . . . . . . .
.19 Consent to change a method of accounting may be relied on subject to limitations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.20 Change in method of accounting letter ruling will not apply to another taxpayer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.21 Associate office discretion to permit requested change in method of accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.22 List of automatic change in method of accounting request procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.23 Other sections of this revenue procedure that are applicable to a Form 3115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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SECTION 10. HOW ARE CONFERENCES FOR LETTER RULINGS SCHEDULED? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45

.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 May schedule a conference to be held by telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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SECTION 11. WHAT EFFECT WILL A LETTER RULING HAVE? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47

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

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SECTION 12. UNDER WHAT CIRCUMSTANCES DO DIRECTORS ISSUE DETERMINATION LETTERS? . . . . . . . . . . . . . . . . . . . 51

.01 In income and gift tax matters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.02 In estate tax matters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.03 In generation-skipping transfer tax matters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.04 In employment and excise tax matters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.05 Requests concerning income, estate, or gift tax returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.06 Review of determination letters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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SECTION 13. WHAT EFFECT WILL A DETERMINATION LETTER HAVE? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51

.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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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SECTION 14. UNDER WHAT CIRCUMSTANCES ARE MATTERS REFERRED BETWEEN A DIRECTOR
AND AN ASSOCIATE OFFICE? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52

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.01 Requests for determination letters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.02 No-rule areas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.03 Requests for letter rulings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.04 Letter ruling request mistakenly sent to a Director . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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SECTION 15. WHAT ARE THE USER FEE REQUIREMENTS FOR REQUESTS FOR LETTER RULINGS
AND DETERMINATION LETTERS? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53

.01 Legislation authorizing user fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.02 Requests to which a user fee applies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.03 Requests to which a user fee does not apply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.04 Exemptions from the user fee requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.05 Fee schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.06 Applicable user fee for a request involving multiple offices, fee categories, issues, transactions, or
entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.07 Applicable user fee for requests for substantially identical letter rulings or identical changes in
method of accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

53
53
53
54
54
54
55
56
56
57
58

SECTION 16. WHAT SIGNIFICANT CHANGES HAVE BEEN MADE TO REV. PROC. 2008–1?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
SECTION 17. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS? . . . . . . . . . . . . . . . . . . . . . . . 59
SECTION 18. WHAT IS THE EFFECTIVE DATE OF THIS REVENUE PROCEDURE? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
SECTION 19. PAPERWORK REDUCTION ACT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
DRAFTING INFORMATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
INDEX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
APPENDIX A—SCHEDULE OF USER FEES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
APPENDIX B—SAMPLE FORMAT FOR A LETTER RULING REQUEST . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69
APPENDIX C—CHECKLIST FOR A LETTER RULING REQUEST . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72
APPENDIX D—LIST OF SMALL BUSINESS/SELF-EMPLOYED OPERATING DIVISION (SB/SE)
OFFICES TO WHICH TO SEND REQUESTS FOR DETERMINATION LETTERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77
APPENDIX E—CHECKLISTS, GUIDELINE REVENUE PROCEDURES, NOTICES, SAFE HARBOR
REVENUE PROCEDURES, AND AUTOMATIC CHANGE REVENUE PROCEDURES . . . . . . . . . . . . . . . . . . . . . . . . . . . 79

.01 Checklists, guideline revenue procedures, and notices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79
.02 Safe harbor revenue procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83
.03 Automatic change revenue procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86
SECTION 1. WHAT IS THE
PURPOSE OF THIS REVENUE
PROCEDURE?

Description of terms used in this
revenue procedure

This revenue procedure explains how the Service provides advice to taxpayers on issues under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel
(Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs
and Special Industries), the Associate Chief Counsel (Procedure and Administration), and the
Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). It explains
the forms of advice and the manner in which advice is requested by taxpayers and provided by
the Service. A sample format of a request for a letter ruling is provided in Appendix B. See
section 4 of this revenue procedure for issues outside the scope of this revenue procedure.
.01 For purposes of this revenue procedure—
(1) the term “Service” includes the four operating divisions of the Internal Revenue Service
and the Associate offices. The four operating divisions are:

2009–1 I.R.B.

5

Sec. 1.01
January 5, 2009

(a) Large and Mid-Size Business Division (LMSB), which generally serves corporations,
including S corporations, and partnerships, with assets in excess of $10 million;
(b) Small Business/Self-Employed Division (SB/SE), which generally serves corporations,
including S corporations, and partnerships, with assets less than or equal to $10 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 (Supplemental
Income and Loss), Schedule F (Profit or Loss From Farming), Form 2106, Employee Business
Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses; and individuals with
international tax returns;
(c) 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 Federal
income tax return without accompanying Schedule C, E, or F, or Form 2106 or Form 2106-EZ;
and
(d) Tax Exempt and Government Entities Division (TE/GE), which serves three distinct
taxpayer segments: employee plans, exempt organizations, and government entities.
(2) the term “Associate office” refers to the Office of Associate Chief Counsel (Corporate),
the Office of Associate Chief Counsel (Financial Institutions and Products), the Office of Associate Chief Counsel (Income Tax and Accounting), the Office of Associate Chief Counsel
(International), the Office of Associate Chief Counsel (Passthroughs and Special Industries),
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.
(3) the term “Director” refers to the Director, Field Operations, LMSB; Area Director, Field
Examination, SB/SE; Chief, Estate & Gift Tax Operations, SB/SE; Chief, Employment Tax
Operations, SB/SE; Chief, Excise Tax Operations, SB/SE; Director, Compliance, W&I; Director, International Compliance, Strategy and Policy; Director, Employee Plans Examinations;
Director, Exempt Organizations Examinations; Director, Federal, State & Local Governments;
Director, Tax Exempt Bonds; or Director, Indian Tribal Governments, as appropriate.
(4) the term “field office” refers to the respective offices of the Directors, as appropriate.
(5) the term “taxpayer” includes all persons subject to any provision of the Internal Revenue
Code (including issuers of § 103 obligations) and, when appropriate, their representatives.
Updated annually

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

SECTION 2. WHAT ARE
THE FORMS IN WHICH THE
SERVICE PROVIDES ADVICE
TO TAXPAYERS?

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

Letter ruling

.01 A “letter ruling” is a written determination issued to a taxpayer by an Associate office
in response to the taxpayer’s written inquiry, filed prior to the filing of returns or reports that
are required by the tax laws, about its status for tax purposes or the tax effects of its acts or
transactions. A letter ruling interprets the tax laws and applies them to the taxpayer’s specific
set of facts. A letter ruling is issued when appropriate in the interest of sound tax administration. One type of letter ruling is an Associate Office’s response granting or denying a request
for a change in a taxpayer’s method of accounting or accounting period. Once issued, a letter
ruling may be revoked or modified for a number of reasons. See sections 11 and 9.19 of this
revenue procedure. A letter ruling may be issued with a closing agreement, however, and a
closing agreement is final unless fraud, malfeasance, or misrepresentation of a material fact
can be shown. See section 2.02 of this revenue procedure.

Sec. 1.01
January 5, 2009

6

2009–1 I.R.B.

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 it is final unless
fraud, malfeasance, or misrepresentation of a material fact can be shown.
A taxpayer may request a closing agreement with a letter ruling or in lieu of a letter ruling,
with respect to a transaction that would be eligible for a letter ruling. In such situations, the
Associate Chief Counsel with subject matter jurisdiction signs the closing agreement on behalf
of the Service.
A closing agreement may be entered into when it is advantageous to have the matter permanently and conclusively closed or when a taxpayer can show that there are good reasons for an
agreement and that making the agreement will not prejudice the interests of the Government.
In appropriate cases, a taxpayer may be asked to enter into a closing agreement as a condition
for the issuance of a letter ruling.
If, in a single case, a closing agreement is requested for each person or entity in a class of
taxpayers, separate agreements are entered into only if the class consists of 25 or fewer taxpayers. 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 determination issued by a Director that applies the
principles and precedents previously announced by the Service to a specific set of facts. It is
issued only when a determination can be made based on clearly established rules in a statute,
a tax treaty, the regulations, a conclusion in a revenue ruling, or an opinion or court decision
that represents the position of the Service.

Information letter

.04 An “information letter” is a statement issued by an Associate office or Director that calls
attention to a well-established interpretation or principle of tax law (including a tax treaty) without applying it to a specific set of facts. An information letter may be issued if the taxpayer’s
inquiry indicates a need for general information or if the taxpayer’s request does not meet the
requirements of this revenue procedure and the Service concludes that general information will
help the taxpayer. An information letter is advisory only and has no binding effect on the Service. If the Associate office issues an information letter in response to a request for a letter
ruling that does not meet the requirements of this revenue procedure, the information letter is
not a substitute for a letter ruling. The taxpayer should provide a daytime telephone number
with the taxpayer’s request for an information letter.
Information letters that are issued by the Associate offices to members of the public are
made available to the public. Information letters that are issued by the field offices are not
made available to the public.
Because information letters do not constitute written determinations as defined in § 6110,
they are not subject to public inspection under § 6110. The Service makes the information
letters available to the public under the Freedom of Information Act (“FOIA”). Before any information letter is made available to the public, an Associate office will redact any information
exempt from disclosure under the FOIA. See, e.g., 5 U.S.C. § 552(b)(6) (exemption for information the disclosure of which would constitute a clearly unwarranted invasion of personal
privacy); 5 U.S.C. § 552(b)(3) in conjunction with § 6103 (exemption for returns and return
information as defined in § 6103(b).
The following documents also will not be available for public inspection as part of this
process:
(1) transmittal letters in which the Service furnishes publications or other publicly available
material to taxpayers, without any significant legal discussion;
(2) responses to taxpayer or third party contacts that are inquiries with respect to a pending
request for a letter ruling, technical advice memorandum, or Chief Counsel Advice (which are
subject to public inspection under § 6110 after their issuance); and

2009–1 I.R.B.

7

Sec. 2.04
January 5, 2009

(3) responses to taxpayer or third party communications with respect to any investigation,
audit, litigation, or other enforcement action.
Oral Advice

.05
(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. Service employees ordinarily will discuss with taxpayers or their representatives inquiries about whether
the Service will rule on particular issues and about procedural matters regarding the submission of 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, Service employees may also discuss
substantive issues with taxpayers or their representatives. Such a discussion will not bind the
Service or the Office of Chief Counsel, and it cannot be relied upon as a basis for obtaining
retroactive relief under the provisions of § 7805(b).
Service employees who are not directly involved in the examination, appeal, or litigation of
particular substantive tax issues will not discuss those issues with taxpayers or their representatives unless the discussion is coordinated with Service employees who are directly involved.
The taxpayer or the taxpayer’s representative ordinarily will be asked whether an oral request
for advice 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 by it, for example, when examining the taxpayer’s return.
The Service does not respond to letters seeking to confirm the substance of oral discussions,
and the absence of a response to such a letter is not a confirmation.

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

Taxpayers may request letter rulings, information letters, and closing agreements under this
revenue procedure on issues within the jurisdiction of the Associate offices. Taxpayers uncertain as to whether an Associate has jurisdiction with regard to a specific factual situation may
call the telephone number for the Associate office listed in section 10.07(1) of this revenue
procedure.
Taxpayers also may request determination letters from the Director in the appropriate operating division on subjects that relate to the Code sections under the jurisdiction of the respective
Associate offices. See section 7.03(2) of this revenue procedure for the address to which to send
requests for determination letters.

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

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

Issues under the jurisdiction
of the Associate Chief Counsel
(Financial Institutions and
Products)

.02 Issues under the jurisdiction of the Associate Chief Counsel (Financial Institutions and
Products) include those that involve income taxes and changes in method of accounting of
banks, savings and loan associations, real estate investment trusts (REITs), regulated investment companies (RICs), real estate mortgage investment conduits (REMICs), insurance com-

Sec. 2.04
January 5, 2009

8

2009–1 I.R.B.

panies and products, tax-exempt obligations, mortgage credit certificates, qualified zone academy bonds (QZABS), and financial products.
For procedure to obtain private letter rulings involving tax-exempt state and local obligations, see also Rev. Proc. 96–16, 1996–1 C.B. 630.
Issues under the jurisdiction of the
.03 Issues under the jurisdiction of the Associate Chief Counsel (Income Tax and AccountAssociate Chief Counsel (Income
ing) include those that involve recognition and timing of income and deductions of individuals
Tax and Accounting)
and corporations, sales and exchanges, capital gains and losses, installment sales, equipment
leasing, long-term contracts, inventories, amortization, depreciation, the alternative minimum
tax, net operating losses generally, including changes in method of accounting for these issues,
and accounting periods.
Issues under the jurisdiction
of the Associate Chief Counsel
(International)

.04 Issues under the jurisdiction of the Associate Chief Counsel (International) include the
tax treatment of nonresident aliens and foreign corporations, withholding of tax on nonresident aliens and foreign corporations, foreign tax credit, determination of sources of income,
income from sources without the United States, subpart F questions, domestic international
sales corporations (DISCs), foreign sales corporations (FSCs), exclusions under § 114 for extraterritorial income (ETI) pursuant to § 941(a)(5)(A), international boycott determinations,
treatment of certain passive foreign investment companies, income affected by treaty, U.S.
possessions, and other matters relating to the activities of non-U.S. persons within the United
States or U.S.-related persons outside the United States, and changes in method of accounting
for these persons.
For the procedures to obtain advance pricing agreements under § 482, see Rev. Proc.
2006–9, 2006–1 C.B. 278, as modified by Rev. Proc. 2008–31, 2008–23 I.R.B. 1133.
For competent authority procedures related to bilateral and multilateral advance pricing
agreements, see Rev. Proc. 2006–54, 2006–2 C.B. 1035.

Issues under the jurisdiction
of the Associate Chief Counsel
(Passthroughs and Special
Industries)

.05 Issues under the jurisdiction of the Associate Chief Counsel (Passthroughs and Special
Industries) include those that involve income taxes of S corporations (except accounting periods and methods) and certain noncorporate taxpayers (including partnerships, common trust
funds, and trusts), entity classification, estate (excluding § 6166), gift, generation-skipping
transfer, and certain excise taxes, depletion, and other engineering issues, cooperative housing
corporations, farmers’ cooperatives under § 521, the low-income housing, disabled access, and
qualified electric vehicle credits, research and experimental expenditures, shipowners’ protection and indemnity associations under § 526, and certain homeowners associations under § 528.

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

.06 Issues under the jurisdiction of the Associate Chief Counsel (Procedure and Administration) include those that involve Federal tax procedure and administration, disclosure and privacy law, reporting and paying taxes (including payment of taxes under § 6166), assessing and
collecting taxes (including interest and penalties), abating, crediting, or refunding overassessments or overpayments of tax, and filing information returns.

Issues under the jurisdiction of
the Division Counsel/Associate
Chief Counsel (Tax Exempt and
Government Entities)

.07 Issues under the jurisdiction of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) include those that involve income tax and other tax aspects
of executive compensation and employee benefit programs, including changes in method of
accounting for these issues (other than those within the jurisdiction of the Commissioner, Tax
Exempt and Government Entities Division), § 457 deferred compensation plans, employment
taxes, taxes on self-employment income, and Federal, state, local, and Indian tribal governments.

2009–1 I.R.B.

9

Sec. 3.07
January 5, 2009

SECTION 4. ON WHAT ISSUES
MUST WRITTEN ADVICE
BE REQUESTED UNDER
DIFFERENT PROCEDURES?
Alcohol, tobacco, and firearms
taxes

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

Employee plans and exempt
organizations

.02 The procedures for obtaining letter rulings, determination letters, etc., on employee
plans and exempt organizations are under the jurisdiction of the Commissioner, Tax Exempt
and Government Entities Division. See Rev. Proc. 2009–4, this Bulletin. See also Rev. Proc.
2009–6, this Bulletin, for the procedures for issuing determination letters on the qualified status of pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans under
§§ 401, 403(a), 409, and 4975(e)(7), and the status for exemption of any related trusts or custodial accounts under § 501(a).
For the user fee requirements applicable to requests for letter rulings, determination letters,
etc., under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, see Rev. Proc. 2009–8, this Bulletin.

SECTION 5. UNDER WHAT
CIRCUMSTANCES DO THE
ASSOCIATE OFFICES ISSUE
LETTER RULINGS?
In income and gift tax matters

.01 In income and gift tax matters, an Associate office generally issues a letter ruling on
a proposed transaction or on a completed transaction if the letter ruling request is submitted
before the return is filed for the year in which the transaction is completed.

Special relief for late
S corporation and related
elections in lieu of letter ruling
process

.02 In lieu of requesting a letter ruling under this revenue procedure, a taxpayer may obtain
relief for certain late S corporation and related elections by following the procedures in Rev.
Proc. 2004–49, 2004–2 C.B. 210; Rev. Proc. 2004–48, 2004–2 C.B. 172; Rev. Proc. 2003–43,
2003–1 C.B. 998, or Rev. Proc. 97–48, 1997–2 C.B. 521. These procedures are in lieu of the
letter ruling process and do not require payment of any user fee. See section 4.04 of Rev. Proc.
2004–49, section 3.01 of Rev. Proc. 2004–48, section 3.01 of Rev. Proc. 2003–43, section 3
of Rev. Proc. 97–48, and section 15.03(3) of this revenue procedure.

A § 301.9100 request for extension
.03 An Associate office will consider a request for an extension of time for making an elecof time for making an election or
tion or other application for relief under § 301.9100–3 of the Regulations on Procedure and Adfor other relief
ministration, even if submitted after the return covering the issue presented in the § 301.9100
request has been filed, an examination of the return has begun, or the issues in the return are
being considered by Appeals 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. An
election made pursuant to § 301.9100–2 for an automatic extension of time 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.
(1) Format of request. A § 301.9100 request (other than an election made pursuant to
§ 301.9100–2) must be in the general form of, and meet the general requirements for, a letter
ruling request. These requirements are given in section 7 of this revenue procedure. In addition, a § 301.9100 request must include the information required by § 301.9100–3(e).
(2) Period of limitations. The filing of a request for relief under § 301.9100 does not
suspend the running of any applicable period of limitations. See § 301.9100–3(d)(2). The
Associate office ordinarily will not issue a § 301.9100 ruling if the period of limitation on assessment under § 6501(a) for the taxable year in which an election should have been made, or
for 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. See § 301.9100–3(c)(1)(ii). If, however,
the taxpayer consents to extend the period of limitations on assessment under § 6501(c)(4), the

Sec. 4
January 5, 2009

10

2009–1 I.R.B.

Associate office may issue the letter ruling. Note that the filing of a claim for refund under
§ 6511 does not extend the period of limitation on assessment. If § 301.9100 relief is granted,
the Associate office may require the taxpayer to consent to an extension of the period of limitation on assessment. See § 301.9100–3(d)(2).
(3) Taxpayer must notify the Associate office if examination of its return begins while
the request is pending. The taxpayer must notify the Associate office if the Service begins an
examination of the taxpayer’s return for the taxable year in which an election should have been
made, or for any taxable year that would have been affected by the election had it been timely
made, while a § 301.9100 request is pending. This notification must include the name and
telephone number of the examining agent. See § 301.9100–3(e)(4)(i) and section 7.04(1)(b) of
this revenue procedure.
(4) Associate office will notify examination agent, appeals officer, or counsel attorney
of a § 301.9100 request if the taxpayer’s return is being examined by a field office or is
being considered by Appeals or a Federal court. If the taxpayer’s return for the taxable
year in which an election should have been made, or for any taxable year that would have
been affected by the election had it been timely made, is being examined by a field office
or considered by Appeals or a Federal court, the Associate office will notify the appropriate
examination agent, appeals officer, or counsel attorney that a § 301.9100 request has been
submitted to the Associate office. The examination agent, appeals officer, or counsel attorney
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 appeals officer, counsel attorney, or appropriate
Service official in the operating division that has examination jurisdiction over the taxpayer’s
tax return.
(5) Relief for late initial classification election. In lieu of requesting a letter ruling under
§ 301.9100–1 through § 301.9100–3 and this revenue procedure, an entity newly formed under
local law may apply for late classification election relief under Rev. Proc. 2002–59, 2002–2
C.B. 615. Requests for such relief are not subject to user fees. See section 3 of Rev. Proc.
2002–59 and section 15.03(2) of this revenue procedure.
Determinations under § 999(d)

.04 As provided in Rev. Proc. 77–9, 1977–1 C.B. 542, the Associate Chief Counsel (International) issues determinations under § 999(d) that may deny certain benefits of the foreign
tax credit and the deferral of earnings of foreign subsidiaries and domestic international sales
corporations (DISCs) to a person if that person is 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, that agrees to participate in, or cooperate with, an international boycott. The same principles shall apply with respect to exclusions
under § 114 for exterritorial income (ETI) pursuant to § 941(a)(5)(A). Requests for determinations under Rev. Proc. 77–9 are letter ruling requests and should be submitted to the Associate
office pursuant to this revenue procedure.

In matters involving § 367

.05 Unless the issue is covered by section 6 of this revenue procedure, the 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 Associate office will determine the § 367 consequences of a transaction based on the taxpayer’s characterization of the transaction but will indicate in the letter
ruling that it expresses no opinion as to the characterization of the transaction under the reorganization. The Associate office may decline to issue a § 367 ruling in situations in which the
taxpayer inappropriately characterizes the transaction under the reorganization provisions.

In estate tax matters

.06 In general, the Associate Chief Counsel (Passthroughs and Special Industries) issues
letter rulings on transactions affecting the estate tax on the prospective estate of a living person.
The Associate office will not issue letter rulings for prospective estates on computations of tax,
actuarial factors, and factual matters. With respect to the transactions affecting the estate tax of
the decedent’s estate, generally the Associate office issues letter rulings before the decedent’s
estate tax return is filed.

2009–1 I.R.B.

11

Sec. 5.06
January 5, 2009

If the taxpayer is requesting a letter ruling regarding a decedent’s estate tax and the estate
tax return is due to be filed before the letter ruling is expected to be issued, the taxpayer should
obtain an extension of time for filing the return and should notify the Associate 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 Associate office, the taxpayer
must disclose on the return that a letter ruling has been requested, attach a copy of the pending
letter ruling request to the return, and notify the Associate office that the return has been filed.
See section 7.04 of this revenue procedure. The Associate office will make every effort to issue
the letter ruling within 3 months of the date the return was filed.
If the taxpayer requests a letter ruling after the return is filed, but before the return is examined, the taxpayer must notify the field office having jurisdiction over the return that a letter
ruling has been requested, attach a copy of the pending letter ruling request, and notify the
Associate office that a return has been filed. See section 7.04 of this revenue procedure. The
Associate office will make every effort to issue the letter ruling within 3 months of the date the
return has been filed.
If the letter ruling cannot be issued within that 3-month period, the Associate office will
notify the field office having jurisdiction over the return, which may, by memorandum to the
Associate office, grant an additional period for the issuance of the letter ruling.
In matters involving additional
estate tax under § 2032A(c)

.07 In matters involving additional estate tax under § 2032A(c), the Associate Chief Counsel (Passthroughs and Special Industries) issues letter rulings on proposed transactions and on
completed transactions that occurred before the return is filed.

In matters involving qualified
domestic trusts under § 2056A

.08 In matters involving qualified domestic trusts under § 2056A, the Associate Chief Counsel (Passthroughs and Special Industries) issues letter rulings on proposed transactions and on
completed transactions that occurred before the return is filed.

In generation-skipping transfer
tax matters

.09 In general, the Associate Chief Counsel (Passthroughs and Special Industries) issues
letter rulings on proposed transactions that affect the generation-skipping transfer tax and on
completed transactions that occurred before the return is filed. In the case of a generationskipping trust or trust equivalent, letter rulings are issued either before or after the trust or trust
equivalent has been established.

In employment and excise tax
matters

.10 In employment and excise tax matters, the Associate offices issue letter rulings on proposed transactions and on completed transactions either before or after the return is filed for
those transactions.
Requests regarding employment status (employer/employee relationship) from Federal
agencies and instrumentalities must be submitted directly to the Division Counsel/Associate
Chief Counsel (Tax Exempt and Government Entities). Requests regarding employment
status from other taxpayers must first be submitted to the appropriate Service office listed on
the current Form SS–8. See section 12.04 of this revenue procedure. Generally, the employer
is the taxpayer and requests the letter ruling. If the worker requests the letter ruling, both the
worker and the employer are considered to be the taxpayer and both are entitled to the letter
ruling.

In administrative provisions
matters

.11 The Associate Chief Counsel (Procedure and Administration) issues letter rulings on
matters arising under the Code and related statutes and regulations that involve-(1) the time, place, manner, and procedures for reporting and paying taxes; or
(2) the filing of information returns.

In Indian tribal government
matters

Sec. 5.06
January 5, 2009

.12 Pursuant to Rev. Proc. 84–37, 1984–1 C.B. 513, as modified by Rev. Proc. 86–17,
1986–1 C.B. 550, and this revenue procedure, 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

12

2009–1 I.R.B.

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 subdivision 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. 2008–55, 2008–39 I.R.B. 768, designates the Indian tribal entities that appear on the current or future lists of federally recognized
Indian tribes published annually by the Department of the Interior, Bureau of Indian Affairs, as
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 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 purposes. Under Rev. Proc. 84–37, tribal governments or subdivisions
recognized under § 7701(a)(40) or § 7871(d) will be included in the list of recognized tribal
government entities in future lists of federally recognized Indian tribes published annually by
the Department of the Interior, Bureau of Indian Affairs, or revised versions of Rev. Proc.
84–36.
On constructive sales price under
§ 4216(b) or § 4218(c)

.13 The Associate Chief Counsel (Passthroughs and Special Industries) will issue letter rulings in all cases on the determination of a constructive sales price under § 4216(b) or § 4218(c)
and in all other cases on prospective transactions if the law or regulations require a determination of the effect of a proposed transaction for Federal tax purposes.

Under some circumstances before
the issuance of a regulation or
other published guidance

.14 Unless the issue is covered by section 6 of this revenue procedure, Rev. Proc. 2009–3,
this Bulletin, or Rev. Proc. 2009–7, this Bulletin, a letter ruling may be issued before the
issuance of a temporary or final regulation or other published guidance that interprets the provisions of any act.
In such situations, an Associate office may issue letter rulings 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.
(2) Answer is not reasonably certain. If the letter ruling request presents an issue for
which the answer does not seem reasonably certain, the Associate office may issue the letter
ruling, using its best efforts to arrive at a determination, if it is in the best interests of tax
administration. But see section 6.09 of this revenue procedure.

2009–1 I.R.B.

13

Sec. 5.14
January 5, 2009

SECTION 6. UNDER WHAT
CIRCUMSTANCES DOES
THE SERVICE NOT ISSUE
LETTER RULINGS OR
DETERMINATION LETTERS?
Ordinarily not if the request
involves an issue under
examination or consideration
or in litigation

.01 The Service ordinarily does not issue a letter ruling or a determination letter if, at the
time of the request, the identical issue is involved in the taxpayer’s return for an earlier period
and that issue-(1) is being examined by a field office;
(2) is being considered by Appeals;
(3) is pending in litigation in a case involving the taxpayer or a related taxpayer;
(4) has been examined by a field office or considered by Appeals 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 field office or considered by Appeals and a closing agreement
covering the issue or liability has not been entered into by a field office or by Appeals.
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, an Associate office will issue the letter ruling unless it is notified by the
taxpayer or otherwise learns that an examination of that issue or the identical issue on an earlier
year’s return has been started by a field office. See section 7.04 of this revenue procedure. In
income and gift tax matters, even if an examination has begun, an Associate office ordinarily
will issue the letter ruling if the field office agrees by memorandum to the issuance of the letter
ruling.

Ordinarily not in certain areas
because of factual nature of the
problem or for other reasons

.02 The Service ordinarily does not issue letter rulings or determination letters in certain
areas because of the factual nature of the problem involved or for other reasons. Rev. Proc.
2009–3, this Bulletin, and Rev. Proc. 2009–7, this Bulletin, 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 whenever
warranted by the facts or circumstances of a particular case.
Instead of issuing a letter ruling or determination letter, the Service 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.

Ordinarily not on part of an
integrated transaction

.03 An Associate office ordinarily will not issue a letter ruling on only part of an integrated
transaction. If a part of a transaction falls under a no-rule area, a letter ruling on other parts
of the transaction may be issued. Before preparing the letter ruling request, a taxpayer should
call a branch having jurisdiction for the matters on which the taxpayer is seeking a letter ruling
to discuss whether the Associate office will issue a letter ruling on part of the transaction.

Ordinarily not on which of two
.04 The Service does not ordinarily issue a letter ruling or a determination letter on which
entities is a common law employer of two entities, under common law rules applicable in determining the employer-employee
relationship, is the employer, when one entity is treating the worker as an employee.
Ordinarily not to business
associations or groups

.05 The Service does not issue letter rulings or determination letters to business, trade, or
industrial associations or to similar groups concerning the application of the tax laws to members of the group. But groups and associations may submit suggestions of generic issues that
could be appropriately addressed in revenue rulings. See Rev. Proc. 89–14, 1989–1 C.B. 814,
which states the objectives of, and standards for, the publication of revenue rulings and revenue
procedures in the Internal Revenue Bulletin.
The Service may issue letter rulings or determination letters to groups or associations on
their own tax status or liability if the request meets the requirements of this revenue procedure.

Sec. 6
January 5, 2009

14

2009–1 I.R.B.

Ordinarily not where the request
does not address the tax status,
liability, or reporting obligations
of the requester

.06 The Service ordinarily does not issue letter rulings or determination letters regarding the
tax consequences of a transaction for taxpayers who are not directly involved in the request if
the requested letter ruling or determination letter would not address the tax status, liability, or
reporting obligations of the requester. For example, a taxpayer may not request a letter ruling
relating to the tax consequences of a transaction to a customer or client, if the tax status, liability or reporting obligations of the taxpayer would not be addressed in the ruling, because the
customer or client is not directly involved in the letter ruling request. The tax liability of each
shareholder is, however, directly involved in a letter ruling on the reorganization of a corporation. Accordingly, a corporate taxpayer could request a letter ruling that solely addressed the
tax consequences to its shareholders of a proposed reorganization.
Revenue Procedure 96–16, 1996–1 C.B. 630, sets forth rules for letter ruling requests involving state and local government obligations.

Ordinarily not to foreign
governments

.07 The Service does not issue letter rulings or determination letters to foreign governments
or their political subdivisions about the U.S. tax effects of their laws. The Associate offices
also do 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.
2006–54, 2006–2 C.B. 1035. Treaty partners can continue to address matters such as these
under the provisions of the applicable tax treaty. In addition, the Associate offices 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.

Ordinarily not on Federal
tax consequences of proposed
legislation

.08 The Associate offices ordinarily do not issue letter rulings on a matter involving the
Federal tax consequences of any proposed Federal, state, local, municipal, or foreign legislation. 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 Associate offices also may provide general information in response to an inquiry.

Not before issuance of a regulation
.09 Generally, the Service will not issue a letter ruling or a determination letter if the request
or other published guidance
presents an issue that cannot be readily resolved before a regulation or any other published
guidance is issued. 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 Associate offices may consider all letter ruling
requests unless the issue is covered by section 6 of this revenue procedure, Rev. Proc. 2009–3,
this Bulletin, or Rev. Proc. 2009–7, this Bulletin.
Not on frivolous issues

.10 The Service will not issue a letter ruling or a determination letter on frivolous issues.
A “frivolous issue” is one without basis in fact or law or one that asserts a position that courts
have held frivolous or groundless. Examples of frivolous or groundless issues include, but are
not limited to:
(1) frivolous “constitutional” claims, such as claims that the requirement to file tax returns
and pay taxes constitutes an unreasonable search barred by the Fourth Amendment, violates
Fifth and Fourteenth Amendment protections of due process, violates Thirteenth Amendment
protections against involuntary servitude, or is unenforceable because the Sixteenth Amendment does not authorize nonapportioned direct taxes or was never ratified;
(2) claims that income taxes are voluntary, that the term “income” is not defined in the
Internal Revenue Code, or that preparation and filing of Federal income tax returns violates
the Paperwork Reduction Act;
(3) claims that tax may be imposed only on coins minted under a gold or silver standard or
that receipt of Federal Reserve Notes does not cause an accretion to wealth;
(4) claims that a person is not taxable on income because he or she falls within a class
entitled to “reparation claims” or an extra-statutory class of individuals exempt from tax, e.g.,
“free-born” individuals;

2009–1 I.R.B.

15

Sec. 6.10
January 5, 2009

(5) claims that a taxpayer can refuse to pay taxes on the basis of opposition to certain Governmental expenditures;
(6) claims that taxes apply only to Federal employees; only to residents of Puerto Rico,
Guam, the U.S. Virgin Islands, the District of Columbia, or “Federal enclaves”; or that §§ 861
through 865 or any other provision of the Code imposes taxes on U.S. citizens and residents
only on income derived from foreign based activities;
(7) claims that wages or personal service income are not income,” are “nontaxable receipts,”
or are a “nontaxable exchange for labor;”
(8) claims that income tax withholding by an employer on wages is optional; or
(9) other claims that the courts have characterized as frivolous or groundless.
Additional examples of frivolous or groundless issues may be found in IRS publications and
other guidance (including, but not limited to, Notice 2007–30 and I.R.M. Section 4.10.12.1.1)
and as may be described on the IRS website at www.irs.gov/pub/irs-utl/friv_tax.pdf.
No “comfort” letter rulings

.11 Except as otherwise provided in Rev. Proc. 2009–3, this Bulletin (e.g., under section
3.01 (38), where the Associate office already is ruling on a significant issue in the same transaction), a letter ruling will not be issued with respect to an issue that is clearly and adequately
addressed by statute, regulations, decisions of a court, revenue rulings, revenue procedures,
notices, or other authority published in the Internal Revenue Bulletin. The Associate office
may in its discretion decide to issue a letter ruling on such an issue if the Associate office is
otherwise issuing a ruling to the taxpayer on another issue arising in the same transaction.

Not on alternative plans or
hypothetical situations

.12 The Service will not issue a letter ruling or a determination letter on alternative plans of
proposed transactions or on hypothetical situations.

Not on property conversion after
return filed

.13 An Associate office will 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. A Director may issue
a determination letter in this case. See section 12.01 of this revenue procedure.

Circumstances under which
determination letters are not
issued by a Director

.14 A Director will not issue a determination letter if—
(1) it appears that the taxpayer has directed a similar inquiry to an Associate office;
(2) the same issue, involving the same taxpayer or a related taxpayer, is pending in a case
in litigation or before Appeals;
(3) the request involves an industry-wide problem;
(4) the specific employment tax question at issue in the request has been, or is being, considered by the Central Office of the Social Security Administration or the Railroad Retirement
Board for the same taxpayer or a related taxpayer; or
(5) the request is for a determination of constructive sales price under § 4216(b) or § 4218(c),
which deal with special provisions applicable to the manufacturers excise tax. The Associate
Chief Counsel (Passthroughs and Special Industries) will, in certain circumstances, issue letter
rulings in this area. See section 5.13 of this revenue procedure.

SECTION 7. WHAT ARE THE
GENERAL INSTRUCTIONS
FOR REQUESTING
LETTER RULINGS AND
DETERMINATION LETTERS?

Sec. 6.10
January 5, 2009

This section provides the general instructions for requesting letter rulings and determination
letters. See section 9 of this revenue procedure for the specific and additional procedures for
requesting a change in method of accounting.
Requests for letter rulings, closing agreements, and determination letters require the payment of the applicable user fee listed in Appendix A of this revenue procedure. Certain changes
in method of accounting under the automatic change request procedures (see section 9.01(1)
of this revenue procedure) and certain changes in accounting periods made under automatic

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2009–1 I.R.B.

change request procedures do not require payment of a user fee (see Appendix E 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 determination letters on certain matters. Those matters are listed in Appendix E of this revenue procedure with a reference (usually to another revenue procedure) where more information can be
obtained.
Documents and information
required in all requests
Facts

.01
(1) Complete statement of facts and other information. Each request for a letter ruling or
a determination letter must contain a complete statement of all facts relating to the transaction.
These facts include—
(a) names, addresses, telephone numbers, and taxpayer identification numbers of all interested parties (the term “all interested parties” does not mean all shareholders of a widely held
corporation requesting a letter ruling relating to a reorganization or all employees where a large
number may be involved);
(b) the annual accounting period, and the overall method of accounting (cash or accrual)
for maintaining the accounting books and filing the Federal income tax return, of all interested
parties;
(c) 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.

Documents and foreign laws

(2) Copies of all contracts, wills, deeds, agreements, instruments, other documents,
and foreign laws.
(a) Documents. True copies of all contracts, wills, deeds, agreements, instruments, trust
documents, proposed disclaimers, and other documents pertinent to the transaction must be
submitted with the request.
If the request concerns a corporate distribution, reorganization, or similar transaction, the
corporate balance sheet and profit and loss statement should also be submitted. If the request
relates to a prospective transaction, the most recent balance sheet and profit and loss statement
should be submitted.
If any document, including any balance sheet and profit and loss statement, is in a language
other than English, the taxpayer must also submit a certified English translation of the document, along with a true copy of the document. For guidelines on the acceptability of such
documents, see paragraph (c) of this section 7.01(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 and generally accepted publication. If English is not the official
language of the country involved, the taxpayer must also submit a copy of an English language
version of the relevant parts of all foreign laws. This translation must be: (i) from an official
publication of the foreign government or another widely available, generally accepted publication; or (ii) a certified English translation submitted in accordance with paragraph (c) of this
section 7.01(2).

2009–1 I.R.B.

17

Sec. 7.01
January 5, 2009

The taxpayer must identify the title and date of publication, including updates, of any widely
available and generally accepted publication that the taxpayer (or the taxpayer’s qualified translator) uses as a source for the relevant parts of the foreign law.
(c) Standards for acceptability of submissions of documents in a language other than
English and certified English translations of laws in a language other than English. The
taxpayer must submit with the request an accurate and complete certified English translation
of the relevant parts of all contracts, wills, deeds, agreements, instruments, trust documents,
proposed disclaimers, or other documents that are 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 and
generally accepted publication. In either case, the translation must be that of a qualified translator and must be attested to by the translator. The attestation must contain: (i) a statement that
the translation submitted is a true and accurate translation of the foreign language document or
law; (ii) a statement as to the attestant’s qualifications as a translator and as to that attestant’s
qualifications and knowledge regarding tax matters or foreign law if the law is not a tax law;
and (iii) the attestant’s name and address.
Analysis of material facts

(3) Analysis of material facts. The request must be accompanied by an analysis of facts
and their bearing on the issue or issues. If documents attached to a request contain material
facts, they must be included in the taxpayer’s analysis of facts in the request rather than merely
incorporated by reference.

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, any return of the taxpayer (or any return 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) who would be affected by the requested letter ruling or determination letter
is under examination, before Appeals, or before a Federal court.

Same or similar issue previously
submitted or currently pending

(5) Statement regarding whether same or similar issue was previously ruled on or
whether a request involving it was submitted or is currently pending. The request must
state whether, to the best of the knowledge of both the taxpayer and the taxpayer’s representatives—
(a) the Service previously ruled on the same or a similar issue for the taxpayer (or a related
taxpayer within the meaning of § 267 or a member of an affiliated group of which the taxpayer
is also a member within the meaning of § 1504 (related taxpayer)) or a predecessor;
(b) the taxpayer, a related taxpayer, a predecessor, or any of their representatives previously
submitted a request (including an application for change in method of accounting) involving
the same or a similar issue but no 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 method of accounting) involving the same or a similar issue
that is currently pending with the Service; or
(d) at the same time as this request, the taxpayer or a related taxpayer is presently submitting
another request (including an application for change in method of accounting) involving the
same or a similar issue.
If the statement is affirmative for (a), (b), (c), or (d) of this section 7.01(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
provision of an income or estate
tax treaty

Sec. 7.01
January 5, 2009

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

18

2009–1 I.R.B.

(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 (related taxpayer),
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 otherwise 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
Affairs relating to certain letter
ruling requests

(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 subdivision of 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 must submit with the letter ruling request a letter from the Department of
the Interior, Bureau of Indian Affairs (“BIA”), verifying 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 government 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 letter from BIA regarding the tribe’s status.
The taxpayer should send a request to verify tribal status to the following address:
Branch of Tribal Government & Alaska
Division of Indian Affairs
Office of the Solicitor, Room 6456
U. S. Department of the Interior
1849 C Street, NW
Washington, DC 20240

Statement of authorities
supporting taxpayer’s views

(8) Statement of supporting authorities. If the taxpayer advocates a particular conclusion,
the taxpayer must include an explanation of the grounds for that conclusion and the relevant
authorities to support it. Even if the taxpayer is not advocating a particular tax treatment of a
proposed transaction, it must furnish views on the tax results of the proposed transaction and
a statement of relevant authorities to support those views.
In all events, the request must include a statement of whether the law in connection with the
request is uncertain and whether the issue is adequately addressed by relevant authorities.

Statement of authorities contrary
to taxpayer’s views

(9) Statement of contrary authorities. In order to avoid inevitable delay in the ruling
process, contrary authorities should be brought to the attention of the Service at the earliest
possible opportunity. If there are significant contrary authorities, it is usually helpful to discuss
them in a presubmission conference prior to submitting the ruling request. See section 10.07
of this revenue procedure as to presubmission conferences. The taxpayer is strongly encouraged to inform the Service about, and discuss the implications of, any authority believed to be
contrary to the position advanced, such as legislation, tax treaties, court decisions, regulations,
notices, revenue rulings, revenue procedures, or announcements. If the taxpayer determines
that there are no contrary authorities, a statement in the request to this effect would be helpful.
If the taxpayer does not furnish either contrary authorities or a statement that none exists, the
Service in complex cases or those presenting difficult or novel issues may request submission
of contrary authorities or a statement that none exists. Failure to comply with this request may
result in the Service’s refusal to issue a letter ruling or determination letter.
The taxpayer’s identification of and discussion of contrary authorities generally will enable
Service personnel more quickly to understand the issue and relevant authorities. Having this
information should make research more efficient and lead to earlier action by the Service. If
the taxpayer does not disclose and distinguish significant contrary authorities, the Service may
need to request additional information, which will delay action on the request.

2009–1 I.R.B.

19

Sec. 7.01
January 5, 2009

Statement identifying pending
legislation

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

Deletion statement required by
§ 6110

(11) Statement identifying information to be deleted from public inspection copy of
letter ruling or determination letter. The text of letter rulings and determination letters is
open to public inspection under § 6110. The Service makes deletions from the text before it is
made available for inspection. To help the Service make the deletions required by § 6110(c), a
request for a letter ruling or determination letter must be accompanied by a statement indicating
the deletions desired (“deletion statement”). If the deletion statement is not submitted with the
request, a Service representative will tell the taxpayer that the request will be closed if the
Service does not receive the deletion statement within 21 calendar days. See section 8.05 of
this revenue procedure.
(a) Format of deletion statement. A taxpayer who wants only names, addresses, and identifying numbers to be deleted should state this in the deletion statement. If the taxpayer wants
more information deleted, the deletion 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
deletion statement must include the statutory basis under § 6110(c) for each proposed deletion.
If the taxpayer decides to ask for additional deletions before the letter ruling or determination letter is issued, additional deletion statements may be submitted.
(b) Location of deletion statement. The deletion statement must be made in a separate
document from the request for a letter ruling or determination letter and must be placed on top
of the request.
(c) Signature. The deletion statement must be signed and dated by the taxpayer or the
taxpayer’s authorized representative. A stamped signature or faxed signature is not permitted.
(d) Additional information. The taxpayer should follow the same procedures of this section 7.01(11) to propose deletions from any additional information submitted after the initial
request. An additional deletion statement is not required with each submission of additional
information if the taxpayer’s initial deletion 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 to the
Service office indicated on the notice of intention to disclose, within 20 calendar days of the
date the notice of intention to disclose is mailed to the taxpayer. The statement must identify
those deletions that the Service has not made and that the taxpayer believes should have been
made. The taxpayer must also submit a copy of the version of the letter ruling or determination
letter and bracket the proposed deletions 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. These matters may, however, be taken up at any conference that is
otherwise scheduled regarding the request.
(f) Taxpayer may request delay of public inspection. After receiving the notice of intention to disclose under § 6110(f)(1), but no later than 60 calendar days after the date of the

Sec. 7.01
January 5, 2009

20

2009–1 I.R.B.

notice, the taxpayer may send a written 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 (“Commissioner”) may determine whether there are good reasons for the delay.
Signature on request

Authorized representatives

(12) Signature by taxpayer or authorized representative. The request for a letter ruling
or determination letter must be signed and dated by the taxpayer or the taxpayer’s authorized
representative. A stamped signature or faxed signature is not permitted.
(13)
(a) Authorized representatives. To sign the request or to appear before the Service in
connection with the request, the taxpayer’s authorized representative must be (for rules on
who may practice before the Service, see Treasury Department Circular No. 230, 31 C.F.R.
part 10, July 26, 2002):

Attorney

(1) An attorney who is a member in good standing of the bar of the highest court of any
state, possession, territory, commonwealth, or the District of Columbia and who is not currently under suspension or disbarment from practice before the Service. He or she must file a
written declaration with the Service showing current qualification as an attorney and current
authorization to represent the taxpayer;

Certified public accountant

(2) A certified public accountant who is duly qualified to practice in any state, possession,
territory, commonwealth, or the District of Columbia and who is not currently under suspension or disbarment from practice before the Service. He or she must file a written declaration
with the Service showing current qualification as a certified public accountant and current authorization to represent the taxpayer;

Enrolled agent

(3) An enrolled agent who is a person, other than an attorney or certified public accountant,
who is currently enrolled to practice before the Service 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 enrollment and authorization to represent the taxpayer. The
enrollment number must be included in the declaration;

Enrolled actuary

(4) An enrolled actuary who is a person, other than an attorney or certified public accountant,
who is currently enrolled as an actuary by the Joint Board for the Enrollment of Actuaries
pursuant to 29 U.S.C. § 1242 and who is not currently under suspension or disbarment from
practice before the Service. He or she must file a written declaration with the Service showing
current qualification as an enrolled actuary and current authorization to represent the taxpayer.
Practice before the Service as an enrolled actuary is limited to representation with respect to
issues involving §§ 401, 403(a), 404, 412, 413, 414, 419, 419A, 420, 4971, 4972, 4976, 4980,
6057, 6058, 6059, 6652(e), 6652(f), 6692, and 7805(b); former § 405; and 29 U.S.C. § 1083;
or

A person with a “Letter of
Authorization”

(5) Any other person, including a foreign representative, who has received a “Letter of
Authorization” from the Director of the Office of Professional Responsibility 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 Professional Responsibility, SE:OPR, Internal Revenue Service, 1111 Constitution Ave., NW, Washington, DC 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.

Representative authorized based
on relationship to taxpayer

(b) A regular full-time employee representing his or her employer; a general partner representing his or her partnership; a bona fide officer representing his or her corporation, association, or organized group; a regular full-time employee representing a trust, receivership,
guardianship, or estate; or an individual representing an immediate family member may sign
the request or appear before the Service in connection with the request.

2009–1 I.R.B.

21

Sec. 7.01
January 5, 2009

A taxpayer may be required to file a Form 8821, Tax Information Authorization, in order
for certain employees to receive taxpayer information from the Service.
Return preparer

(c) A return preparer who is not described in 13(a) and 13(b) of this section may not sign
the request, appear before the Service, or represent a taxpayer in connection with a request for
a letter ruling or a determination letter. See section 10.7(c) of Treasury Department Circular
No. 230.

Foreign representative

(d) A foreign representative, other than a person referred to in 13(a) and 13(b) of this section,
is not authorized to practice before the Service within the United States and 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 subsections (13)(a) and (b) of this section 7.01.

Power of attorney and declaration
of representative

(14) Power of attorney and declaration of representative. Form 2848, Power of Attorney
and Declaration of Representative, should be used to provide the representative’s authority
(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 fax of the power of attorney is acceptable so long as its authenticity is not reasonably
disputed. For additional information regarding the power of attorney form, see section 7.02(2)
of this revenue procedure.
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 situations where the Service believes that the taxpayer’s representative is not in compliance
with Circular 230, the Service will bring the matter to the attention of the Office of Professional
Responsibility.

Penalties of perjury statement

(15) Penalties of perjury statement.
(a) Format of penalties of perjury statement. A request for a letter ruling or determination letter and any change in the request submitted at a later time must be accompanied by the
following declaration: “Under penalties of perjury, I declare that I have examined [Insert,
as appropriate: this request or this modification to the request], including accompanying
documents, and, to the best of my knowledge and belief, [Insert, as appropriate: the request or the modification] contains all the relevant facts relating to the request, and such
facts are true, correct, and complete.”
See section 8.05(4) 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 or faxed signature is not permitted.
The person who signs for a corporate taxpayer must be an officer of the corporate taxpayer
who has personal knowledge of the facts and whose duties are not limited to obtaining a letter
ruling or determination letter from the Service. If the corporate taxpayer is a member of an
affiliated group filing consolidated returns, a penalties of perjury statement must also be signed
and submitted by an officer of the common parent of the group.
The person signing for a trust, a state law partnership, or a limited liability company must
be, respectively, a trustee, general partner, or member-manager who has personal knowledge
of the facts.

Number of copies of request to be
submitted

Sec. 7.01
January 5, 2009

(16) Number of copies of request to be submitted. Generally, a taxpayer needs to submit
the original and one copy of the request for a letter ruling or determination letter. If more
than one issue is presented in the letter ruling request, the taxpayer is encouraged to submit
additional copies of the request.

22

2009–1 I.R.B.

Further, the original and 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 7.02(1) of this revenue procedure;
(b) the taxpayer is requesting deletions other than names, addresses, and identifying numbers, as explained in section 7.01(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 version of such
request); or
(c) a closing agreement (as defined in section 2.02 of this revenue procedure) is being requested on the issue presented.
Sample format for a letter ruling
request

(17) Sample format for a letter ruling request. To assist a taxpayer or the taxpayer’s
representative in preparing a letter ruling request, a sample format for a letter ruling request is
provided in Appendix B of this revenue procedure. This format is not required to be used.

Checklist

(18) Checklist for letter ruling requests. An Associate office will be able to respond more
quickly to a taxpayer’s letter ruling request if the request is carefully prepared and complete.
The checklist in Appendix C of this revenue procedure is designed to assist taxpayers in preparing a request by reminding them of the essential information and documents to be furnished
with the request. The checklist in Appendix C must be completed to the extent required by the
instructions in the checklist, signed and dated by the taxpayer or the taxpayer’s representative,
and placed on top of the letter ruling request. If the checklist in Appendix C is not received,
a branch representative will ask the taxpayer or the taxpayer’s representative to submit the
checklist; this 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 1 of Appendix E 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.
Taxpayers can obtain copies of the checklist in Appendix C by calling (202) 622–7280 (not
a toll-free call) or by accessing this revenue procedure in Internal Revenue Bulletin 2009–1 on
the IRS web site at www.irs.gov. Taxpayers can access this revenue procedure on the website
by following the “Newsroom” link, the “IRS Guidance” link, and the “Internal Revenue Bulletins (after June 2003)” link to obtain Internal Revenue Bulletin 2009–1. A photocopy of this
checklist may be used.

Additional procedural
information required with
request
Multiple issues

.02

(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 Associate office generally will
issue a single letter ruling covering all the issues. If the taxpayer requests separate letter rulings
on any of the issues (because, for example, one letter ruling is needed sooner than another),
the Associate office usually will comply with the request unless doing so is not feasible or not
in the best interests of the Associate office. A taxpayer who wants separate letter rulings on
multiple issues should make this clear in the request and submit the original and two copies of
the request.
In issuing each letter ruling, the Associate office will state that it has issued separate letter
rulings or that requests for other letter rulings are pending.

Power of attorney used to indicate
recipient of a copy or copies of a
letter ruling or a determination
letter

2009–1 I.R.B.

(2) Power of attorney used to indicate recipient or recipients of a copy or copies of a
letter ruling or a determination letter. Once the Service signs the letter ruling or determination letter, it will send the original to the taxpayer. The Service will not send the original letter
ruling or determination letter to the taxpayer’s representative. The Service may send copies of

23

Sec. 7.02
January 5, 2009

the letter ruling or determination to the taxpayer’s representative, but it will not send copies to
more than two representatives.
Unless otherwise specified by the taxpayer on the Form 2848, the Service will send a copy
of the letter ruling or determination letter to the first representative listed on the Form 2848. If
the taxpayer appoints more than one representative on the Form 2848 and checks the Box (a)
on Line 7, an additional copy will be sent to the second representative listed on the Form 2848.
The Service will not send a copy of the letter ruling or determination letter to any representative
if the taxpayer checks the Box (b) on Line 7 on the Form 2848 indicating that notices or written
communications from the Service should not be sent to the taxpayer’s representative.
Taxpayers should use Form 2848, Power of Attorney and Declaration of Representative, to
appoint representatives. If a taxpayer does not use Form 2848, a copy of the letter ruling or
determination letter will be mailed to the first representative listed on the power of attorney
unless the taxpayer specifies that an additional copy of the letter ruling or determination letter
should be mailed to a second representative or that no copies of the letter ruling or determination letter should be mailed to the taxpayer’s representative.
“Two-part” letter ruling requests

(3) To request a particular conclusion on a proposed transaction. A taxpayer who requests 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
7.01 of this revenue procedure. The second part must include a summary statement of the facts
the taxpayer believes to be controlling in reaching the conclusion requested.
If the Associate office 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.
The Associate office 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 periods,
applications for recognition of exempt status under § 521, or requests for rulings on employment tax status.
After the Associate office has resolved the issues presented by a letter ruling request, the
Associate office representative may request that the taxpayer submit a proposed draft of the
letter ruling to expedite the issuance of the ruling. See section 8.07 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 handling means that
a request is processed ahead of requests received before it. 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. Notwithstanding the previous sentence, expedited handling may be available for certain transactions intended to qualify
as reorganizations described in § 368 or distributions described in § 355, as provided below.
A taxpayer with a compelling need to have a request processed ahead of requests received
before it may request expedited handling. This request must explain in detail the need for
expedited handling. The request for expedited handling must be made in writing, preferably
in a separate letter included with the request for the letter ruling or determination letter or
provided soon after its filing. If the request for expedited handling is contained in the letter
requesting the letter ruling or determination letter, the letter should state at the top of the first
page “Expedited Handling Is Requested. See page
of this letter.”

Sec. 7.02
January 5, 2009

24

2009–1 I.R.B.

A request for expedited handling will not be forwarded to a 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 date in order to
avoid serious business consequences. Examples include situations in which a court or governmental agency has imposed a specific deadline for the completion of a transaction, or where 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 deadline 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 date 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 out
of 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
Appendix E of this revenue procedure), to prepare “two-part” requests described in section
7.02(3) of this revenue procedure when possible, and to promptly provide any additional information requested by the Service.
EXPEDITED LETTER RULING PROCESS FOR REORGANIZATIONS UNDER § 368
AND FOR DISTRIBUTIONS UNDER § 355: If a taxpayer requests a letter ruling on whether
a transaction constitutes a reorganization under § 368 or a distribution under § 355 and asks
for expedited handling pursuant to this provision, the Service will grant expedited handling.
If expedited handling is granted, the Service will endeavor to complete and issue the letter
ruling, subject to Section 3.01(38) of Rev. Proc. 2009–3, within ten weeks after receiving the
ruling request. If the transaction involves an issue or issues not entirely within the jurisdiction
of the Associate Chief Counsel (Corporate), the letter ruling request will be processed in the
usual manner, unless each Associate Chief Counsel having jurisdiction over an issue in the
transaction agrees to process the letter ruling request on an expedited basis.
To initiate this process, the taxpayer must (i) state at the top of the first page of the request
letter “Expedited Handling is Requested” and (ii) provide the Associate Chief Counsel (Corporate) with a copy of the request letter by fax, without attachments, when the formal request
is submitted. The fax copy should be sent to (202) 622–7707, Attn: CC:CORP (Expedite); and
receipt should be confirmed shortly after the fax is sent by calling the telephone number for
the office of the Associate Chief Counsel (Corporate), which is in section 10.07(1)(a) of this
revenue procedure. In due course, the taxpayer must also provide the Associate Chief Counsel
(Corporate) with a draft ruling letter, in the format used by the Associate Chief Counsel (Corporate) in similar cases, which sets forth the relevant facts, applicable representations, and requested rulings. See section 7.02(3) of this revenue procedure. In addition, the taxpayer must
ensure that the formal submission of its letter ruling request complies with all of the requirements of this revenue procedure, including the requirements of other applicable guidelines set
forth in Appendix E of this revenue procedure. See section 8.05(1) of this revenue procedure

2009–1 I.R.B.

25

Sec. 7.02
January 5, 2009

for a modified requirement regarding the submission of additional information. If the taxpayer
does not satisfy the requirements of this paragraph, the letter ruling request will be processed
in the usual manner instead of on an expedited basis. For further information regarding
this EXPEDITED LETTER RULING PROCESS FOR REORGANIZATIONS UNDER
§ 368 AND FOR DISTRIBUTIONS UNDER § 355, call the telephone number provided
in section 10.07(1)(a) of this revenue procedure for pre-submission conferences with the
Office of Associate Chief Counsel (Corporate).
Fax to taxpayer or taxpayer’s
authorized representative of any
document related to letter ruling
request

(5) Taxpayer requests to receive any document related to letter ruling request by fax.
If the taxpayer so requests, the Associate office may fax to the taxpayer or the taxpayer’s authorized representative a copy of any document related to the letter ruling request (for example,
the letter ruling itself or a request for additional information).
A request to fax to the taxpayer or the taxpayer’s authorized representative a copy of any
document related to the letter ruling request must be made in writing, preferably as part of the
original request for the letter ruling. The request may be submitted at a later date, but it must
be received prior to the mailing of correspondence other than the letter ruling and prior to the
signing of the letter ruling. The request must contain the fax number of the taxpayer or the
taxpayer’s authorized representative to whom the document is to be faxed.
A document other than the letter ruling will be faxed by a branch representative. The copy
of the letter ruling may be faxed by either a branch representative or the Disclosure and Litigation Support Branch of the Legal Processing Division (CC:PA:LPD:DLS). For purposes of
§ 301.6110–2(h), however, a letter ruling is not issued until the ruling is mailed.

Requesting a conference

Address to which to send request
for letter ruling or determination
letter

(6) To request a conference. A taxpayer who wants to have a conference on the issues
involved in a request for a letter ruling should indicate this in writing when filing the request
or soon thereafter. See sections 10.01, 10.02, and 11.11(2) of this revenue procedure.
.03
(1) Request for letter ruling. Original letter ruling requests must be sent to the appropriate
Associate office. The packages should be marked RULING REQUEST SUBMISSION.
(a) Requests for letter rulings should be sent to the following address:
Internal Revenue Service
Attn: CC:PA:LPD:DRU
P.O. Box 7604
Ben Franklin Station
Washington, DC 20044
If a private delivery service is used, the address is:
Internal Revenue Service
Attn: CC:PA:LPD:DRU, Room 5336
1111 Constitution Ave., NW
Washington, DC 20224
(b) Requests for letter rulings may also be hand delivered between the hours of 8:00 a.m.
and 4:00 p.m. to the courier’s desk at the loading dock (behind the 12th Street security station)
of 1111 Constitution Avenue, NW, Washington, DC. 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:LPD:DRU, Room 5336
1111 Constitution Ave., NW
Washington, DC 20224

Sec. 7.02
January 5, 2009

26

2009–1 I.R.B.

(c) Requests for letter rulings must not be submitted by fax. (But see section 7.02(4), above,
regarding submissions of an initial fax in certain situations where expedited handling is requested.)
(2) Request for determination letter.
(a) Taxpayers under the jurisdiction of LMSB should send a request for a determination
letter to the following address:
Internal Revenue Service
Attn: Manager, Office of Pre-Filing and Technical Services
Large and Mid-Size Business Division
SE:LM:PFT:PFTS
Mint Building, 3rd Floor
1111 Constitution Ave., NW
Washington, DC 20224
(b) SB/SE and W&I taxpayers should send requests for determination letters to the appropriate SB/SE office listed in Appendix D of this revenue procedure.
(c) For a determination letter under the jurisdiction of the Commissioner, Tax Exempt and
Government Entities Division, see Rev. Proc. 2009–4, this Bulletin.
Pending letter ruling requests

.04
(1) Circumstances under which the taxpayer with a pending letter ruling request must
notify the Associate office. The taxpayer must notify the Associate office if, after the letter
ruling request is filed but before a letter ruling is issued, the taxpayer knows that—
(a) a field office has started an examination of the issue or the identical issue on an earlier
year’s return;
(b) in the case of a § 301.9100 request, a field office has started 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. See § 301.9100–3(e)(4)(i) and
section 5.03(3) of this revenue procedure;
(c) legislation that may affect the transaction has been introduced. See section 7.01(10) of
this revenue procedure; or
(d) another letter ruling request (including an application for change in method of accounting), involving the same or similar issue as that pending with the Service, has been submitted
by the taxpayer or a related party within the meaning of § 267 or a member of an affiliated
group of which the taxpayer is also a member within the meaning of § 1504.
(2) Taxpayer must notify the Associate 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
Associate office concerning an issue in the return, the taxpayer must notify the Associate 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 avoid premature field action on the issue. Taxpayers
filing their returns electronically may satisfy this requirement by attaching to their return a
statement providing the date of the letter ruling request and the control number of the letter
ruling.
If, under the limited circumstances permitted in section 5 of this revenue procedure, the
taxpayer requests a letter ruling after the return is filed, but before the return is examined, the
taxpayer must notify the Associate office that the return has been filed. The taxpayer must also
notify the field office having jurisdiction over the return and attach a copy of the letter ruling
request to the notification to alert the field office and avoid premature field action on the issue.

2009–1 I.R.B.

27

Sec. 7.04
January 5, 2009

This section 7.04 also applies to pending requests for a closing agreement on a transaction
for which a letter ruling is not requested or issued.
For purposes of this section 7.04, the term “return” includes the original return, amended
return, and claim for refund.
When to attach letter ruling or
determination letter to return

.05 A taxpayer who, before filing a return, receives a letter ruling or determination letter
about any transaction that has been consummated and that is relevant to the return being filed
must attach to the return a copy of the letter ruling or determination letter. Taxpayers filing
their returns electronically may satisfy this requirement by attaching a statement to their return
that provides the date and control number of the letter ruling or determination letter.
For purposes of this section 7.05, the term “return” includes the original return, amended
return, and claim for refund.

How to check on status of request
for letter ruling or determination
letter

.06 The taxpayer or the taxpayer’s authorized representative may obtain information regarding the status of a request for a letter ruling or determination letter by calling the person whose
name and telephone number are shown on the acknowledgment of receipt of the request or, in
the case of a request for a letter ruling, the appropriate branch representative who contacts the
taxpayer as explained in section 8.02 of this revenue procedure.

.07
Request for letter ruling or
determination letter may be
(1) In general. A taxpayer may withdraw a request for a letter ruling or determination letter
withdrawn or Associate office may
at
any
time before the letter ruling or determination letter is signed by the Service. Correspondecline to issue letter ruling
dence and exhibits related to a request that is withdrawn or related to a letter ruling request for
which an Associate office declines to issue a letter ruling will not be returned to the taxpayer.
See section 7.01(2) of this revenue procedure. In appropriate cases, an Associate office may
publish its conclusions in a revenue ruling or revenue procedure.
(2) Notification of appropriate Service official.
(a) Letter ruling requests. If a taxpayer withdraws a letter ruling request or if the Associate
office declines to issue a letter ruling, the Associate office generally will notify, by memorandum, the appropriate Service official in the operating division that has examination jurisdiction
of the taxpayer’s tax return. In doing so, the Associate office may give the Service official its
views on the issues in the request for consideration in any later examination of the return. This
section 7.07(2)(a) generally does not apply if the taxpayer withdraws the letter ruling request
and submits a written statement that the transaction has been, or is being, abandoned and if the
Associate office has not already formed an adverse opinion. See section 7.07(1) above.
(b) Notification of Service official may constitute Chief Counsel Advice. If the memorandum to the Service official referred to in paragraph (a) of this section 7.07(2) provides
more than the fact that the request was withdrawn and that the Associate office was tentatively
adverse, or more than the fact that the Associate office declines to issue a letter ruling, the
memorandum may constitute Chief Counsel Advice, as defined in § 6110(i)(1), and may be
subject to disclosure under § 6110.
(3) Refund of user fee. Ordinarily, the user fee will not be returned for a letter ruling request
that is withdrawn. If the Associate office declines to issue a letter ruling on all of the issues in
the request, the user fee will be returned. If the Associate office 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 refund of user fees.
SECTION 8. HOW DO THE
The Associate offices will issue letter rulings on the matters and under the circumstances
ASSOCIATE OFFICES HANDLE explained in sections 3 and 5 of this revenue procedure and in the manner explained in this
LETTER RULING REQUESTS? section and section 11 of this revenue procedure. See section 9 of this revenue procedure for
procedures for change in method of accounting requests.

Sec. 7.04
January 5, 2009

28

2009–1 I.R.B.

Docket, Records, and User Fee
Branch receives, initially controls
and refers the request to the
appropriate Associate office

.01 All requests for letter rulings will be received and initially controlled by the Docket,
Records, and User Fee Branch of the Legal Processing Division of the Associate Chief Counsel
(Procedure and Administration) (CC:PA:LPD:DRU). That office will process the incoming
documents and the user fee, and it will forward the file to the appropriate Associate office for
assignment to a branch that has jurisdiction over the specific issue involved in the request.

Branch representative of the
Associate office contacts taxpayer
within 21 calendar days

.02 Within 21 calendar days after a letter ruling request has been received in the branch
of the Associate office that has jurisdiction over the issue, a representative of the branch will
contact the taxpayer or, if the request includes a properly executed power of attorney, the authorized representative unless the power of attorney provides otherwise. During such contact,
the branch representative will discuss the procedural issues in the letter ruling request. If the
case is complex or a number of issues are involved, it may not be possible for the branch representative to discuss the substantive issues during this initial contact. 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 Associate office rule as the
taxpayer requested, rule adversely on the matter, or not rule;
(2) whether the taxpayer should submit additional information to enable the Associate office
to rule on the matter;
(3) whether the letter ruling complies with all of the provisions of this revenue procedure,
and if not, which requirements have not been met; or
(4) whether, because of the nature of the transaction or the issue presented, a tentative conclusion on the issue cannot be reached.
If the letter ruling request involves matters within the jurisdiction of more than one branch
or Associate office, a representative of the branch that received the original request will tell the
taxpayer within the initial 21 calendar days—
(1) that the matters within the jurisdiction of another branch or Associate office have been
referred to that branch or Associate office for consideration, and the date the referral was made,
and
(2) that a representative of that branch or Associate office will contact the taxpayer within
21 calendar days after receiving the referral to discuss informally the procedural and, to the
extent possible, the substantive issues in the request.
This section 8.02 applies to all matters except for cases involving a request for change in
method of accounting or accounting period and cases within the jurisdiction of the Associate
Chief Counsel (Financial Institutions and Products) concerning insurance issues requiring actuarial computations.

Determines if transaction can be
.03 If less than a fully favorable letter ruling is indicated, the branch representative will
modified to obtain favorable letter tell the taxpayer whether minor changes in the transaction or adherence to certain published
ruling
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.
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 period.
If, at the end of this discussion, the branch representative determines that a meeting in the
Associate 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 addition to the
taxpayer’s conference of right that is described in section 10.02 of this revenue procedure.
Is not bound by informal opinion
expressed

2009–1 I.R.B.

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

29

Sec. 8.04
January 5, 2009

May request additional
information
Must be submitted within 21
calendar days

.05

(1) Additional information must be submitted within 21 calendar days. If the request
lacks essential information, which may include additional information needed to satisfy the
procedural requirements of this revenue procedure as well as substantive changes to transactions or documents needed from the taxpayer, the branch representative will request such
information during the initial or subsequent contacts with the taxpayer or its authorized representative. The representative will inform the taxpayer or its authorized representative that
the request will be closed if the Associate office does not receive the requested information
within 21 calendar days from the date of the request unless an extension of time is granted.
To facilitate prompt action on letter ruling requests, taxpayers are encouraged to request that
the Associate office request additional information by fax. See section 7.02(5) of this revenue
procedure.
Material facts furnished to the Associate office by telephone or fax, or orally at a conference, must be promptly confirmed by letter to the Associate office. This confirmation, and
any additional information requested by the Associate office that is not part of the information
requested during the initial contact, must be furnished within 21 calendar days from the date
the Associate office makes the request.
The Service will not endeavor to process on an expedited basis a ruling request regarding
reorganizations under § 368 or distributions under § 355 unless the branch representative in
Associate Chief Counsel (Corporate) receives all requested additional information within 10
calendar days from the date of the request for such additional information, unless an extension
of time is granted. See section 7.02(4) of this revenue procedure for information about seeking
a request on an expedited basis. If the requested additional information is not provided within
10 calendar days (with any extension) but is provided within 21 calendar days (with any extension), the letter ruling request will be processed in the usual manner instead of on an expedited
basis.

Extension of reply period if
justified and approved

(2) Extension of reply period. The Service will grant an extension of the 21-day period
for providing additional information only if the extension is justified in writing by the taxpayer
and approved by the branch reviewer. A request for an 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 Associate office within the
21-day period that there is a problem and that the written request for extension will be provided
shortly. The taxpayer will be told promptly 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
the taxpayer does not submit
additional information

(3) Letter ruling request closed if the taxpayer does not submit additional information.
If the taxpayer does not submit the information requested during the initial or subsequent contacts within the time provided, the letter ruling request will be closed and the taxpayer will be
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. The taxpayer
must pay another user fee before the case can be reopened.

Penalties of perjury statement for
additional information

(4) Penalties of perjury statement. Additional information submitted to the Service 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 in accordance with the requirements in section 7.01(15)(b) of this revenue
procedure.

Faxing request and additional
information

(5) Faxing request and additional information. To facilitate prompt action on letter ruling
requests, taxpayers are encouraged to request that the Associate office request additional information by fax. See section 7.02(5) of this revenue procedure. Taxpayers also are encouraged
to submit additional information by fax as soon as the information is available. The Associate

Sec. 8.05
January 5, 2009

30

2009–1 I.R.B.

office representative who requests additional information can provide a telephone number to
which the information can be faxed. The original of the faxed material and a signed perjury
statement must be mailed or delivered to the Associate office.
Address to which to send
additional information

(6) Address to which to send additional information.
(a) If a private delivery service is not used, the additional information should be sent to:
Internal Revenue Service
ADDITIONAL INFORMATION
Attn: [Name, office symbols, and
room number of the Associate office
representative who requested
the information]
P. O. Box 7604
Ben Franklin Station
Washington, DC 20044
For cases involving a request for change in method of accounting or period, see section 9.05
of this revenue procedure for the address to which to send additional information.
(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 Associate office
representative who requested
the information]
1111 Constitution Ave., NW
Washington, DC 20224

Identifying information included
in additional information

(7) Identifying information. For all cases, the additional information should include the
taxpayer’s name and the case control number and the name, office symbols, and room number
of the Associate office representative who requested the information. The Associate office
representative can provide the latter information to the taxpayer.

Number of copies of additional
information to be submitted

(8) Number of copies. A taxpayer only needs to submit one copy of the additional information unless the Associate office requests additional copies.

Near the completion of the ruling
process, advises the taxpayer of
conclusions and, if the Associate
office will rule adversely, offers
the taxpayer the opportunity to
withdraw the letter ruling request

.06 Generally, after the conference of right is held but before the letter ruling is issued,
the branch representative will orally notify the taxpayer or the taxpayer’s representative of the
Associate office’s conclusions. See section 10 of this revenue procedure for a discussion of
conferences of right. If the Associate office is going to rule adversely, the taxpayer will be
offered the opportunity to withdraw the letter ruling request. If, within ten calendar days of
the notification by the branch representative, the taxpayer or the taxpayer’s representative does
not notify the branch representative that the taxpayer wishes to withdraw the ruling request,
the adverse letter ruling will be issued unless an extension is granted. The user fee will not be
refunded for a letter ruling request that is withdrawn. See section 15.10(1)(a) of this revenue
procedure.

May request that taxpayer submit
draft of proposed letter ruling
near the completion of the ruling
process

.07 To accelerate the issuance of letter rulings, in appropriate cases near the completion
of the ruling process, the Associate office representative may request that the taxpayer or the
taxpayer’s representative submit a proposed draft of the letter ruling. Such draft would be based
on the discussions of the issues between the representative and the taxpayer or the taxpayer’s
representative. The taxpayer is not required to prepare a draft letter ruling to receive a letter
ruling.

2009–1 I.R.B.

31

Sec. 8.07
January 5, 2009

The format of the submission should be discussed with the Associate office representative
who requests the draft letter ruling. The representative usually can provide a sample format
of a letter ruling and will discuss with the taxpayer or the taxpayer’s representative the facts,
analysis, and letter ruling language to be included.
Taxpayers are encouraged to submit this draft in a printed copy which is in a computer
scanable format. The printed copy will become part of the permanent files of the Associate
office. The printed copy should be sent to the same address as any additional information and
should contain in the transmittal the information that should be included with any additional
information (for example, a penalties of perjury statement is required). See section 8.05(4) of
this revenue procedure.
Issues separate letter rulings
for substantially identical letter
rulings, but generally issues a
single letter ruling for related
§ 301.9100 letter rulings

.08
(1) Substantially identical letter rulings. For letter ruling requests qualifying for the user
fee provided in paragraph (A)(5)(a) of Appendix A of this revenue procedure for substantially
identical letter rulings, a separate letter ruling generally will be issued for each entity with a
common member or sponsor, or for each member of a common entity.
(2) Related § 301.9100 letter rulings. For a § 301.9100 letter ruling request for an extension of time to file a Form 3115 requesting an identical change in method of accounting
for multiple separate and distinct trades or businesses (including a qualified subchapter S subsidiary or a single-member limited liability company of a taxpayer, multiple members of a
consolidated group, or multiple eligible CFCs qualifying under section 15.07(4) for the user
fee provided in paragraph (A)(5)(d) of Appendix A of this revenue procedure), the Associate
office generally will issue a single letter ruling on behalf of all separate and distinct trades or
businesses of the taxpayer, all members of the consolidated group, or all eligible CFCs that are
the subject of the request.

Sends a copy of the letter ruling to
.09 The Associate office will send a copy of the letter ruling, whether favorable or adverse,
appropriate Service official
to the appropriate Service official in the operating division that has examination jurisdiction of
the taxpayer’s tax return.
SECTION 9. WHAT ARE THE
SPECIFIC AND ADDITIONAL
PROCEDURES FOR A
REQUEST FOR A CHANGE IN
METHOD OF ACCOUNTING
FROM THE ASSOCIATE
OFFICES?
Automatic and advance consent
change in method of accounting
requests
Automatic change in method
of accounting under Rev. Proc.
2008–52, 2008–36 I.R.B. 587 (or
any successor), or other automatic
change request procedures

This section provides the specific and additional procedures applicable to a request for a
change in method of accounting under Rev. Proc. 2008–52, 2008–36 I.R.B. 587 (or any successor), other automatic change request procedures, and Rev. Proc. 97–27, 1997–1 C.B. 680.
A request for a change in method of accounting under Rev. Proc. 2008–52 (or any successor), other automatic change request procedures, or Rev. Proc. 97–27 is a specialized type of
request for a letter ruling. See section 2.01 of this revenue procedure.
.01

(1) Procedures for requesting an automatic change in method of accounting. Certain
changes in methods of accounting may be made under automatic change request procedures.
A change in method of accounting provided for in an automatic change request procedure must
be made using that procedure if the taxpayer requesting the change is within the scope of the
procedure and the change is an automatic change for the requested year of the change. The
Commissioner’s consent to an otherwise qualifying automatic change in method of accounting
is granted only if the taxpayer timely complies with the applicable automatic change request
procedures. But see section 9.19 of this revenue procedure concerning review by an Associate
office and a field office. An application filed under Rev. Proc. 2008–52 (or any successor) or
other automatic change request procedure and this revenue procedure is hereinafter referred to
as an “automatic change request.”
See section 9.22 of this revenue procedure for a list of automatic change request procedures.
See section 9.23 for a list of the sections and Appendices of this revenue procedure in addition

Sec. 8.07
January 5, 2009

32

2009–1 I.R.B.

to this section 9 that apply to an automatic change request. No user fee is required for a change
made under an automatic change request procedure.
Advance consent change in
method of accounting under Rev.
Proc. 97–27, 1997–1 C.B. 680

Ordinarily only one change in
method of accounting on a Form
3115 and a separate Form 3115
for each taxpayer and for each
separate and distinct trade or
business

(2) Advance consent letter ruling requests. If a change in method of accounting may not
be made under an automatic change request procedure, the taxpayer may request an advance
consent letter ruling by filing a current Form 3115, Application for Change in Accounting
Method, under Rev. Proc. 97–27, 1997–1 C.B. 680, as modified and amplified by Rev. Proc.
2002–19, 2002–1 C.B. 696, amplified and clarified by Rev. Proc. 2002–54, 2002–2 C.B. 432,
and modified by Rev. Proc. 2007–67, 2007–48 I.R.B. 1072; and this revenue procedure. A
Form 3115 filed under Rev. Proc. 97–27 and this revenue procedure is hereinafter referred to
as an “advance consent Form 3115.” A taxpayer filing an advance consent Form 3115 must
submit the required user fee with the completed Form 3115. See section 15 and Appendix A
of this revenue procedure for information about user fees. See section 9.23 for a list of the
sections and Appendices of this revenue procedure in addition to this section 9 that apply to an
advance consent Form 3115.
.02
Ordinarily, a taxpayer may request only one change in method of accounting on a Form
3115. If the taxpayer wants to request a change in method of accounting for more than one
unrelated item or submethod of accounting, the taxpayer must submit a separate Form 3115 for
each unrelated item or submethod, except in certain situations in which the Service specifically
permits certain unrelated changes to be included on a single Form 3115. For an example of
such a situation, see section 14.03 in the Appendix of Rev. Proc. 2008–52, 2008–36 I.R.B.
587, or its successor.
A separate Form 3115 (and, therefore, a separate user fee pursuant to section 15 and Appendix A of this revenue procedure) must be submitted for each taxpayer and each separate
trade or business of a taxpayer, including a qualified S subsidiary (QSUB) or a single-member
limited liability company (single member LLC), requesting a change in method of accounting,
except as specifically permitted or required in guidance published by the Service. See, for example, section 15.07(4) of this revenue procedure.

Information required with a Form
3115
Facts and other information

.03
(1) Facts and other information requested on Form 3115 and in applicable revenue
procedures. In general, a taxpayer requesting a change in method of accounting must file a
current Form 3115, unless the procedures applicable to the specific type of change in method
of accounting do not require a Form 3115 to be submitted.
To be eligible for approval of the requested change in method of accounting, the taxpayer
must provide all information requested on the Form 3115 and in its instructions and in either
Rev. Proc. 97–27, or the applicable automatic change request procedure. In addition, the
taxpayer must provide all information requested in the applicable sections of this revenue procedure, including a detailed and complete description of the item being changed, the taxpayer’s
present and proposed method for the item being changed, information regarding whether the
taxpayer is under examination, or before Appeals or a Federal court, and a summary of the
computation of the § 481(a) adjustment and an explanation of the methodology used to determine the adjustment.
For an advance consent Form 3115, the taxpayer must also include a full explanation of the
legal basis and relevant authorities supporting the proposed method, a detailed and complete
description of the facts and explanation of how the law applies to the taxpayer’s situation,
a discussion of whether the law related to the request is uncertain or inadequately addresses
the issue, a statement of the applicant’s reasons for the proposed change, and copies of all
documents related to the proposed change.
The applicant must provide the requested information to be eligible for approval of the requested change in method of accounting. The taxpayer may be required to provide information

2009–1 I.R.B.

33

Sec. 9.03
January 5, 2009

specific to the requested change in method of accounting, such as an attached statement. The
taxpayer must provide all information relevant to the requested change in method of accounting, even if not specifically requested, including an explanation of all material facts relevant
to the requested change in method of accounting.
See also sections 7.01(1) and 7.01(8) of this revenue procedure.
Statement of authorities contrary
to taxpayer’s views

(2) Statement of contrary authorities. For an advance consent Form 3115, the taxpayer is
encouraged to inform the Associate office about, and discuss the implications of, any authority
believed to be contrary to the proposed change in method of accounting, including legislation,
court decisions, regulations, notices, revenue rulings, revenue procedures, or announcements.
If the taxpayer does not furnish either contrary authorities or a statement that none exists,
the Associate office may request submission of contrary authorities or a statement that none
exists. Failure to comply with this request may result in the Associate office’s refusal to issue
a change in method of accounting letter ruling.

Documents

(3) Copies of all contracts, agreements, and other documents. True copies of all contracts, agreements, and other documents relevant to the requested change in method of accounting must be submitted with an advance consent Form 3115. Original documents should not be
submitted because they become part of the Associate office’s file and will not be returned.

Analysis of material facts

(4) Analysis of material facts. When submitting any document with a Form 3115 or in
a supplemental letter, the taxpayer must explain and provide an analysis of all material facts
in the document. The taxpayer may not merely incorporate the document by reference. The
analysis of the facts must include their bearing on the requested change in method of accounting
and must specify the provisions that apply.

Same issue in an earlier return

(5) Information regarding whether same issue is in an earlier return. A Form 3115 must
state whether, to the best of the knowledge of both the taxpayer and the taxpayer’s representatives, any return of the taxpayer (or any return of a current or former consolidated group in
which the taxpayer is or was a member) in which the taxpayer used the method of accounting
being changed is under examination, before Appeals, or before a Federal court. See Rev. Proc.
2008–52 (or any successor), and Rev. Proc. 97–27.

Issue previously submitted or
currently pending

(6) Statement regarding prior requests for a change in method of accounting and other
pending requests.
(a) Other requests for a change in method of accounting within the past five years. A
Form 3115 must state, to the best of the knowledge of both the taxpayer and the taxpayer’s
representatives, whether the taxpayer (or a related taxpayer within the meaning of § 267 or
a member of a current or former affiliated group of which the taxpayer is or was a member
within the meaning of § 1504) or a predecessor requested or made within the past five years
(including the year of the requested change), or is currently filing, any request for a change in
method of accounting.
If the statement is affirmative, for each separate and distinct trade or business, give a description of each request and the year of change and whether consent was obtained. If any
application was withdrawn, not perfected, or denied, or if a Consent Agreement was sent to
the taxpayer but was not signed and returned to the Associate office, or if the change was not
made in the requested year of change, give an explanation.
(b) Any other pending request(s). A Form 3115 must state, to the best of the knowledge of
both the taxpayer and the taxpayer’s representatives, whether the taxpayer (or a related taxpayer
within the meaning of § 267 or a member of a current or former affiliated group of which the
taxpayer is or was a member within the meaning of § 1504) or a predecessor currently have
pending (including any concurrently filed request) any request for a letter ruling, a change in
method of accounting, or a technical advice.

Sec. 9.03
January 5, 2009

34

2009–1 I.R.B.

If the statement is affirmative, for each request, give the name(s) of the taxpayer, identification number(s), the type of request (letter ruling, request for change in method of accounting,
or request for technical advice), and the specific issues in the request.
Statement identifying pending
legislation

(7) Statement identifying pending legislation. At the time the taxpayer files an advance
consent Form 3115, the taxpayer must identify any pending legislation that may affect the
proposed change in method of accounting. The taxpayer also must notify the Associate office
if any such legislation is introduced after the request is filed but before a change in method of
accounting letter ruling is issued.

Authorized representatives

(8) Authorized representatives. To appear before the Service in connection with a request
for a change in method of accounting, the taxpayer’s authorized representative must be an attorney, a certified public accountant, an enrolled agent, an enrolled actuary, a person with a “Letter
of Authorization,” an employee, general partner, bona fide officer, administrator, trustee, etc.,
as described in section 7.01(13) of this revenue procedure.

Power of attorney and declaration
of representative

(9) Power of attorney and declaration of representative. Any authorized representative,
whether or not enrolled to practice, must comply with Treasury Department Circular No. 230,
which provides the rules for practice before the Service, and the conference and practice requirements of the Statement of Procedural Rules, which provide the rules for representing a
taxpayer before the Service. See section 7.01(14) of this revenue procedure. A taxpayer should
use Form 2848, Power of Attorney and Declaration of Representative, to provide the representative’s authority.

Penalties of perjury statement

(10) Penalties of perjury statement.
(a) Format of penalties of perjury statement. A Form 3115, and any change to a Form
3115 submitted at a later time, must be accompanied by the following declaration: “Under
penalties of perjury, I declare that I have examined this application, including accompanying schedules and statements, and to the best of my knowledge and belief, the application contains all the relevant facts relating to the application, and it is true, correct, and
complete.”
See section 9.08(3) of this revenue procedure for the penalties of perjury statement required
for submissions of additional information.
(b) Signature by taxpayer. A Form 3115 must be signed by, or on behalf of, the taxpayer
requesting the change by an individual with authority to bind the taxpayer in such matters. For
example, an officer must sign on behalf of a corporation, a general partner on behalf of a state
law partnership, a member-manager on behalf of a limited liability company, a trustee on behalf of a trust, or an individual taxpayer on behalf of a sole proprietorship. If the taxpayer is a
member of a consolidated group, a Form 3115 should be submitted on behalf of the taxpayer
by the common parent and must be signed by a duly authorized officer of the common parent.
Refer to the signature requirements set forth in the instructions for the current Form 3115 regarding those who are to sign. See also section 8.08 of Rev. Proc. 97–27 and section 6.02(5)
of Rev. Proc. 2008–52. A stamped signature or faxed signature is not permitted.
(c) Signature by preparer. A declaration of preparer (other than the taxpayer) is based on
all information of which the preparer has any knowledge.

Additional procedural
information required in certain
circumstances
Recipients of original and copy of
correspondence

2009–1 I.R.B.

.04

(1) Recipients of original and copy of change in method of accounting correspondence.
The Service will send the signed original of the change in method of accounting letter ruling
and other related correspondence to the taxpayer, and copies to the taxpayer’s representative, if
so instructed on Form 2848. See section 7.02(2) of this revenue procedure for how to designate
alternative routing of the copies of the letter ruling and other correspondence.

35

Sec. 9.04
January 5, 2009

Expedited handling

(2) To request expedited handling. The Associate offices ordinarily process advance consent Forms 3115 in order of the date received. A taxpayer with a compelling need to have an
advance consent Form 3115 processed on an expedited basis may request expedited handling.
See section 7.02(4) of this revenue procedure for procedures regarding expedited handling.

Fax of any document to the
taxpayer or taxpayer’s authorized
representative

(3) To receive the change in method of accounting letter ruling or any other correspondence related to a Form 3115 by fax. If the taxpayer wants a copy of the change in method of
accounting letter ruling or any other correspondence related to a Form 3115, such as a request
for additional information, faxed to the taxpayer or the taxpayer’s authorized representative,
the taxpayer must submit a written request to fax the letter ruling or related correspondence,
preferably as part of the Form 3115. The request may be submitted at a later date, but it must
be received prior to the mailing of correspondence other than the letter ruling and prior to the
signing of the change in method of accounting letter ruling.
The request to have correspondence relating to the Form 3115 faxed to the taxpayer or taxpayer’s authorized representative must contain the fax number of the taxpayer or the taxpayer’s
authorized representative to whom the correspondence is to be faxed.
A document other than the change in method of accounting letter ruling will be faxed by
a branch representative. The change in method of accounting letter ruling may be faxed by
either a branch representative or the Disclosure and Litigation Support Branch of the Legal
Processing Division of the Office of Associate Chief Counsel (Procedure and Administration)
(CC:PA:LPD:DLS).
For purposes of § 301.6110–2(h), a change in method of accounting letter ruling is not issued
until the change in method of accounting letter ruling is mailed.

Requesting a conference

(4) To request a conference. The taxpayer must complete the appropriate line on the Form
3115 to request a conference, or must request a conference in a later written communication,
if an adverse response is contemplated by the Associate office. See section 8.10 of Rev. Proc.
97–27, section 10.03(1) of Rev. Proc. 2008–52, and sections 10.01, 10.02 of this revenue
procedure.

Associate office address to which
to send Forms 3115

.05 Associate office address to which to send Forms 3115. Submit the original Form
3115, in the case of an advance consent Form 3115, or the national office copy of the Form
3115, in the case of an automatic change request, as follows:
(a) Associate office mailing address if private delivery service is not used. If a private
delivery service is not used, a taxpayer other than an exempt organization must send the original
completed Form 3115 and the required user fee (in the case of an advance consent Form 3115)
or the national office copy of the completed Form 3115 (in the case of an automatic change
request) to:
Internal Revenue Service
Attn: [insert either “CC:PA:LPD:DRU”
for an advance consent Form 3115 or
“CC:ITA — Automatic Ruling Branch”
for an automatic change request]
P.O. Box 7604
Benjamin Franklin Station
Washington, DC 20044
An exempt organization must send the original completed Form 3115 and the required user
fee (in the case of an advance consent Form 3115) or the national office copy of the completed
Form 3115 (in the case of an automatic change request Form 3115) to:

Sec. 9.04
January 5, 2009

36

2009–1 I.R.B.

Internal Revenue Service
Tax Exempt & Government Entities
Attn: TEGE:EO
P.O. Box 27720
McPherson Station
Washington, DC 20038
See Rev. Proc. 2009–8, this Bulletin, for the applicable user fee for exempt organization
Forms 3115.
(b) Mailing address if private delivery service is used. If a private delivery service is
used, a taxpayer other than an exempt organization must send the original completed Form
3115 and the required user fee (in the case of an advance consent Form 3115) or the national
office copy of the completed Form 3115 (in the case of an automatic change request) to:
Internal Revenue Service
Attn: [insert either “CC:PA:LPD:DRU” for an
advance consent Form 3115 or
“CC:ITA—Automatic Rulings Branch” for an
automatic change request]
Room 5336
1111 Constitution Ave., NW
Washington, DC 20224
If a private delivery service is used, an exempt organization must send the original completed Form 3115 and the required user fee (in the case of an advance consent Form 3115)
or the national office copy of the completed Form 3115 (in the case of an automatic change
request) to:
Internal Revenue Service
Tax Exempt & Government Entities
Attn: TEGE:EO
1750 Pennsylvania Ave., NW
Washington, DC 20038
See Rev. Proc. 2009–8, this Bulletin, for the applicable user fee for exempt organization
Forms 3115.
(c) Address if hand-delivered to the IRS Courier’s desk. For taxpayers other than an
exempt organization, the original completed Form 3115 and the required user fee (in the case
of an advance consent Form 3115) or the national office copy of the completed Form 3115
(in the case of an automatic change request), may be hand delivered between the hours of
8:00 a.m. and 4:00 p.m. to the courier’s desk at the loading dock (located behind the 12th
Street security station) of 1111 Constitution Ave., NW, Washington, DC. 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:LPD:DRU, Room 5336
1111 Constitution Ave., NW
Washington, DC 20224
A Form 3115 must not be
submitted by fax

2009–1 I.R.B.

.06 A completed Form 3115 must not be submitted by fax.

37

Sec. 9.06
January 5, 2009

Docket, Records, and User Fee
Branch receives, initially controls
and refers the Form 3115 to the
appropriate Associate office

.07 An advance consent Form 3115 is received and controlled by the Docket, Records, and
User Fee Branch, Legal Processing Division of the Associate Chief Counsel (Procedure and
Administration) (CC:PA:LPD:DRU) if the required user fee is submitted with the Form 3115.
Once controlled, the Form 3115 is forwarded to the appropriate Associate office for assignment
and processing.

Additional information required

.08

Incomplete Form 3115

(1) Incomplete Form 3115.
(a) Advance consent Form 3115 - 21 day rule. In general, for an advance consent Form
3115, additional information requested by the Associate office and additional information furnished to the Associate office by telephone must be furnished in writing within 21 calendar
days from the date of the information request. The Associate office may impose a shorter reply period for a request for additional information made after an initial request. See section
10.06 of this revenue procedure for the 21-day rule for submitting information after any conference.
(b) Automatic change request - 30 day rule. In general, for an automatic change request,
additional information requested by the Associate office, and additional information furnished
to the Associate office by telephone or fax, must be furnished in writing (other than a fax) within
30 calendar days from the date of the information request. The Associate office may impose a
shorter reply period for a request for additional information made after an initial request. See
section 10.06 of this revenue procedure for the 21-day rule for submitting information after
any conference with the Associate office.

Extension of reply period

(2) Request for extension of reply period.
(a) Advance consent Form 3115. For an advance consent Form 3115, an additional period,
not to exceed 15 calendar days, to furnish information may be granted to a taxpayer. Any
request for an extension of time must be made in writing and submitted before the end of the
original 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 Associate office within the 21-day
period that there is a problem and that the written request for extension will be provided shortly.
An extension of the 21-day period will be granted only if approved by a branch reviewer. An
extension of the 21-day period ordinarily will not be granted to furnish information requested
on Form 3115. 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.
(b) Automatic change request. For an automatic change request, an additional period, not
to exceed 30 calendar days, to furnish information may be granted to a taxpayer. Any request
for an extension of time must be made in writing and submitted before the end of the original
30-day period. If unusual circumstances close to the end of the 30-day period make a written
request impractical, the taxpayer should notify the Associate office within the 30-day period
that there is a problem and that the written request for extension will be coming soon. An
extension of the 30-day period will be granted only if approved by a branch reviewer. An
extension of the 30-day period ordinarily will not be granted to furnish information requested
on Form 3115. The taxpayer will be told promptly of the approval or denial of the requested
extension. If the extension request is denied, there is no right of appeal.

Penalties of perjury statement for
additional information

(3) Penalties of perjury statement. Additional information submitted to the Associate
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 in accordance with the requirements in section 9.03(10)(b) of
this revenue procedure.

Identifying information included
in additional information

(4) Identifying information. The additional information should also include the taxpayer’s
name and the case control number and the name, office symbols, and room number of the Asso-

Sec. 9.07
January 5, 2009

38

2009–1 I.R.B.

ciate office representative who requested the information. The Associate office representative
can provide the latter information to the taxpayer.
Faxing information request and
additional information

(5) Faxing information request and additional information. To facilitate prompt action
on a change in method of accounting ruling request, taxpayers are encouraged to request that
the Associate office request additional information by fax. See section 9.04(3) of this revenue
procedure.
Taxpayers also are encouraged to submit additional information by fax as soon as the information is available. The Associate office representative who requests additional information
can provide a telephone number to which the information can be faxed. A copy of the requested information and an original signed penalties of perjury statement also must be mailed
or delivered to the Associate office.

Address to which to send
additional information

(6) Address to which to send additional information.
(a) Address if private delivery service not used. For a request for change in method of accounting under the jurisdiction of the Associate Chief Counsel (Income Tax and Accounting),
if a private delivery service is not used, the additional information should be sent to:
Internal Revenue Service
ADDITIONAL INFORMATION
Attn: [Name, office symbols, and
room number of the Associate office
representative who requested
the information]
P.O. Box 14095
Ben Franklin Station
Washington, DC 20044
For a request for change in method of accounting for an exempt organization, if a private
delivery service is not used, the additional information should be sent to:
Internal Revenue Service
Tax Exempt & Government Entities
P.O. Box 27720
McPherson Station
Washington, DC 20038
For any other request for change in method of accounting, if a private delivery service is
not used, the additional information should be sent to:
Internal Revenue Service
ADDITIONAL INFORMATION
Attn: [Name, office symbols, and
room number of the Associate office
representative who requested
the information]
P.O. Box 7604
Ben Franklin Station
Washington, DC 20044
(b) Address if private delivery service is used.
For a request for a change in method of accounting for other than an exempt organization,
if a private delivery service is used, the additional information should be sent to:

2009–1 I.R.B.

39

Sec. 9.08
January 5, 2009

Internal Revenue Service
ADDITIONAL INFORMATION
Attn: [Name, office symbols, and
room number of the Associate office
representative who requested
the information]
1111 Constitution Ave., NW
Washington, DC 20224
For a request for change in method of accounting for an exempt organization, if a private
delivery service is used the additional information should be sent to:
Internal Revenue Service
Tax Exempt & Government Entities
1750 Pennsylvania Ave., NW
Washington, DC 20038
Failure to timely submit additional
information

(7) If taxpayer does not timely submit additional information.
(a) Advance consent Form 3115. In the case of an advance consent Form 3115, if the required information is not furnished to the Associate office within the reply period, the Form
3115 will not be processed and the case will be closed. The taxpayer or authorized representative will be so notified in writing.
(b) Automatic change request. In the case of an automatic change request, if the required
information is not furnished to the Associate office within the reply period, the request does
not qualify for the automatic consent procedure. In such a case, the Associate office will notify
the taxpayer that consent to make the change in method of accounting is not granted.
(c) Submitting the additional information at a later date. If the taxpayer wants to submit
the additional information at a later date, the taxpayer must submit it with a new completed
Form 3115 (and user fee, if applicable) for a year of change for which such new Form 3115 is
timely filed under the applicable change in method of accounting procedure.

Circumstances in which the
taxpayer must notify the Associate
office

.09
For an advance consent Form 3115, the taxpayer must promptly notify the Associate office
if, after the Form 3115 is filed but before a change in method of accounting letter ruling is
issued, the taxpayer knows that —
(1) a field office has started an examination of the present or proposed accounting;
(2) a field office has started an examination of the proposed year of change;
(3) legislation that may affect the change in method of accounting has been introduced, see
section 9.03(7) of this revenue procedure; or
(4) another letter ruling request (including another Form 3115) has been submitted by the
taxpayer (or a related party within the meaning of § 267 or a member of an affiliated group of
which the taxpayer is a member within the meaning of §1504).

Determines if proposed method
of accounting can be modified to
obtain favorable letter ruling

Sec. 9.08
January 5, 2009

.10 For an advance consent Form 3115, if a less than fully favorable change in method of
accounting letter ruling is indicated, the branch representative will tell the taxpayer whether
minor changes in the proposed method of accounting would bring about a favorable ruling.
The branch representative will not suggest precise changes that materially alter a taxpayer’s
proposed method of accounting.

40

2009–1 I.R.B.

Near the completion of processing
the Form 3115, advises the
taxpayer if the Associate office
will rule adversely and offers
the taxpayer the opportunity to
withdraw Form 3115

Advance consent Form 3115 may
be withdrawn or Associate office
may decline to issue a change in
method of accounting letter ruling

.11 Generally, after the conference is held (or offered, in the event no conference is held) and
before issuing any change in method of accounting letter ruling that is adverse to the requested
change in method of accounting, the taxpayer will be offered the opportunity to withdraw the
Form 3115. See section 9.12 of this revenue procedure. If, within 10 calendar days of the
notification by the branch representative, the taxpayer or the taxpayer’s representative does not
notify the branch representative of a decision to withdraw the Form 3115, the adverse change
in method of accounting letter ruling will be issued unless an extension is granted. Ordinarily,
the user fee required for an advance consent Form 3115 will not be refunded for a Form 3115
that is withdrawn.
.12
(1) In general. A taxpayer may withdraw an advance consent Form 3115 at any time before
the change in method of accounting letter ruling is signed by the Associate office. The Form
3115, correspondence, and any documents relating to the Form 3115 that is withdrawn or for
which the Associate office declines to issue a letter ruling will not be returned to the taxpayer.
See section 9.03(3) 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. If a taxpayer withdraws, or the Associate
office declines to grant (for any reason), a request to change from or to an improper method
of accounting, the Associate office will notify, in writing, the appropriate Service official in
the operating division that has examination jurisdiction of the taxpayer’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 examination of the return.
If the memorandum to the Service official provides more than the fact that the request was
withdrawn and the Associate office was tentatively adverse, or that the Associate office declines to grant a change in method of accounting, the memorandum may constitute Chief Counsel Advice, as defined in § 6110(i)(1), and may be subject to disclosure under § 6110.
(3) Refund of user fee. Ordinarily, the user fee will not be returned for an advance consent
Form 3115 that is withdrawn. See section 15.10 of this revenue procedure for information
regarding refunds of user fees.

How to check status of a pending
Form 3115

.13 The taxpayer or the taxpayer’s authorized representative may obtain information regarding the status of an advance consent Form 3115 by calling the person whose name and
telephone number are shown on the acknowledgement of receipt of the Form 3115.

Is not bound by informal opinion
expressed

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

Single letter ruling issued to a
taxpayer or consolidated group
for qualifying identical change in
method of accounting

.15 For an advance consent Form 3115 qualifying under section 15.07(4) for the user fee
provided in paragraph (A)(5)(b) of Appendix A of this revenue procedure for identical changes
in method of accounting, The Associate office generally will issue a single letter ruling on behalf of all affected separate and distinct trades or businesses of a taxpayer, all affected members
of the consolidated group, or all eligible and affected CFCs.

Letter ruling ordinarily not issued
.16 If two or more items or submethods of accounting are interrelated, the Associate office
for one of two or more interrelated ordinarily will not issue a letter ruling on a change in method of accounting involving only one
items or submethods
of the items or submethods.
Consent Agreement

2009–1 I.R.B.

.17 Ordinarily, for an advance consent Form 3115, the Commissioner’s permission to change
a taxpayer’s method of accounting is set forth in a letter ruling (original and a Consent Agreement copy). If the taxpayer agrees to the terms and conditions contained in the change in
method of accounting letter ruling, the taxpayer must sign and date the Consent Agreement
copy of the letter ruling in the appropriate space. The Consent Agreement copy must not be
signed by the taxpayer’s representative. The signed copy of the letter ruling will constitute an
agreement (Consent Agreement) within the meaning of § 1.481–4(b) of the regulations. The

41

Sec. 9.17
January 5, 2009

signed Consent Agreement copy of the letter ruling must be returned to the Associate office
within 45 calendar days. In addition, a photocopy of the signed Consent Agreement copy of
the letter ruling must be attached to the taxpayer’s income tax return for the year of change.
See section 8.11 of Rev. Proc. 97–27. A taxpayer filing its return electronically should attach
the Consent Agreement as a PDF file named “Form3115Consent”. If the taxpayer has filed
its income tax return for the year of change before the ruling has been received and the Consent Agreement has been signed and returned, the photocopy of the signed Consent Agreement
copy of the letter ruling should be attached to the amended return for the year of change that
the taxpayer files to implement the change in method of accounting.
A taxpayer must secure the consent of the Commissioner before changing a method of accounting for Federal income tax purposes. Treas. Reg. section 1.446–1(e)(2)(i). For a change
in method of accounting requested on an advance consent Form 3115, a taxpayer has secured
the consent of the Commissioner when it timely signs and returns the Consent Agreement
copy of the letter ruling from the Associate office granting permission to make the change in
method of accounting. A taxpayer who timely files an advance consent Form 3115 and takes
the requested change into account in its Federal income tax return for the year of change (and
any subsequent tax year), prior to receiving the letter ruling granting permission for the requested change, may nevertheless rely on the letter ruling received from the Associate office
after it is received, as provided in section 9.19 of this revenue procedure. If, however, the requested change is modified or is withdrawn, denied, or similarly closed without the Associate
office having granted consent, taxpayers are not relieved of any interest, penalties, or other
adjustments resulting from improper implementation of the change.
A copy of the change in method of
accounting letter ruling is sent to
appropriate Service official

.18 The Associate office will send a copy of each change in method of accounting letter ruling, whether favorable or adverse, to the appropriate Service official in the operating division
that has examination jurisdiction of the taxpayer’s tax return.

Consent to change a method
of accounting may be relied on
subject to limitations

.19 A taxpayer may rely on a change in method of accounting letter ruling received from
the Associate office, subject to certain conditions and limitations. See sections 9, 10, and 11
of Rev. Proc. 97–27, as modified and amplified by Rev. Proc. 2002–19.
A qualifying taxpayer complying timely with an automatic change request procedure may
rely on the consent of the Commissioner as provided in the automatic change request procedure
to change the taxpayer’s method of accounting, subject to certain conditions and limitations.
See generally sections 6.01, 7 and 8 of Rev. Proc. 2008–52 (or its successor). An Associate
office may review a Form 3115 filed under an automatic change request procedure and will notify the taxpayer if additional information is needed or if consent is not granted to the taxpayer
for the requested change. See section 10 of Rev. Proc. 2008–52 (or its successor). Further,
the field office that has jurisdiction over the taxpayer’s return may review the Form 3115. See
section 9 of Rev. Proc. 2008–52.

Change in method of accounting
letter ruling will not apply to
another taxpayer

.20 A taxpayer may not rely on a change in method of accounting letter ruling issued to
another taxpayer. See § 6110(k)(3).

Associate office discretion to
permit requested change in
method of accounting

.21 The Associate office reserves the right to decline to process any advance consent Form
3115 in situations in which it would not be in the best interest of sound tax administration to
permit the requested change. In this regard, the Associate office will consider whether the
change in method of accounting would clearly and directly frustrate compliance efforts of the
Service in administering the income tax laws. See section 8.01 of Rev. Proc. 97–27.

List of automatic change in
method of accounting request
procedures

.22 For procedures regarding requests for an automatic change in method of accounting,
refer to the following published automatic change request procedures. The Commissioner’s
consent to an otherwise qualifying automatic change in method of accounting is granted only
if the taxpayer complies timely with the applicable automatic change request procedure.
The automatic change request procedures for obtaining a change in method of accounting
include:

Sec. 9.17
January 5, 2009

42

2009–1 I.R.B.

(1) Rev. Proc. 2008–52. Rev. Proc. 2008–52 applies to the changes in method of accounting described in the Appendix of Rev. Proc. 2008–52 involving §§ 56, 61, 77, 118, 162, 166,
167, 168, 171, 174, 179B, 181, 194, 197, 263, 263A, 267, 280F, 404, 446, 447, 448, 451, 454,
455, 460, 461, 467, 471, 472, 475, 585, 832, 846, 860A–860G, 861, 985, 1012, 1272, 1273,
1278, 1281, 1363, 1400I, 1400L, 1400N, and former § 168.
(2) The following automatic change request procedures, which require a completed Form
3115, provide both the procedures under which a change may be made automatically and the
procedures under which such change must be made:
Regs. § 1.166–2(d)(3) (bank conformity for bad debts);
Regs. § 1.448–1 (to an overall accrual method for the taxpayer’s first taxable year it is
subject to § 448) (this change may also be subject to the procedures of Rev. Proc. 2008–52);
Regs. § 1.458–1 and -2 (exclusion for certain returned magazines, paperbacks, or records);
Rev. Proc. 97–43, 1997–2 C.B. 494 (section 475-electing out of certain exemptions from
securities dealer status); and
Rev. Proc. 91–51, 1991–2 C.B. 779 (section 1286-certain taxpayers under examination
that sell mortgages and retain rights to service the mortgages).
(3) The following automatic change request procedures, which do not require a completed
Form 3115, provide the type of change in method of accounting that may be made automatically
and also provide the procedures under which such change must be made:
Notice 96–30, 1996–1 C.B. 378 (section 446-change to comply with Statement of Financial
Accounting Standards No. 116);
Rev. Proc. 92–29, 1992–1 C.B. 748 (section 461-change in real estate developer’s method
for including costs of common improvements in the basis of property sold);
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);
Regs. § 1.472–2 (taxpayers changing to the last-in, first-out (LIFO) inventory method);
Code § 585(c) and Regs. §§ 1.585–6 and 1.585–7 (large bank changing from the reserve
method of § 585); and
Rev. Proc. 92–67, 1992–2 C.B. 429 (election under § 1278(b) to include market discount
in income currently or election under § 1276(b) to use constant interest rate to determine
accrued market discount).
(4) See Appendix E for the list of revenue procedures for automatic changes in accounting
period.
Other sections of this revenue
procedure that are applicable to
a Form 3115

.23 In addition to this section 9, the following sections of this revenue procedure apply to
automatic change requests and advance consent Forms 3115:
1 (purpose of Rev. Proc. 2009–1);
2.01 (definition of “letter ruling”);
2.02 (definition of “closing agreement”);
2.05 (oral guidance);
3.01 (issues under the jurisdiction of the Associate Chief Counsel (Corporate));

2009–1 I.R.B.

43

Sec. 9.23
January 5, 2009

3.02 (issues under the jurisdiction of the Associate Chief Counsel (Financial Institutions
and Products));
3.03 (issues under the jurisdiction of the Associate Chief Counsel (Income Tax and Accounting));
3.04 (issues under the jurisdiction of the Associate Chief Counsel (International));
3.05 (issues under the jurisdiction of the Associate Chief Counsel (Passthroughs and Special Industries));
3.07 (issues under the jurisdiction of the Deputy Counsel/Deputy Associate Chief (Tax
Exempt and Governmental Entities));
6.02 (letter rulings ordinarily not issued in certain areas because of the factual nature of the
problem);
6.05 (letter rulings ordinarily not issued to business associations or groups);
6.06 (letter rulings ordinarily not issued where the request does not address the tax status,
liability, or reporting obligations of the requester);
6.08 (letter rulings ordinarily not issued on Federal tax consequences of proposed legislation);
6.10 (letter rulings not issued on frivolous issues);
6.12 (letter rulings not issued on alternative plans or hypothetical situation);
7.01(1) (statement of facts and other information);
7.01(8) (statement of supporting authorities);
7.01(13) (authorized representatives);
7.01(14) (power of attorney and declaration of representative);
7.02(2) (power of attorney used to indicate recipient of a copy or copies of a letter ruling
or a determination letter);
7.02(4) (expedited handling);
7.04(2) (notify Associate office if a return, amended return, or claim for refund is filed
while request is pending and attach request to the return);
7.05 (attach letter ruling to the return, amended return or claim for refund);
8.01 (receipt and control of the request, and referral to the appropriate Associate office);
8.04 (not bound by informal opinion expressed);
10 (scheduling conferences);
15 (user fees);
16 (significant changes to Rev. Proc. 2008–1);
17 (effect of Rev. Proc. 2009–1 on other documents);
18 (effective date of this revenue procedure);
Appendix A (schedule of user fees); and

Sec. 9.23
January 5, 2009

44

2009–1 I.R.B.

Appendix E (revenue procedures and notices regarding letter ruling requests relating to
specific Code sections and subject matters).
SECTION 10. HOW ARE
CONFERENCES FOR LETTER
RULINGS SCHEDULED?
Schedules a conference if
requested by taxpayer

.01 A taxpayer may request a conference regarding a letter ruling request. Normally, a
conference is scheduled only when the Associate office considers it to be helpful in deciding
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 sections 7.02(6) and 9.04(4) 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 or the taxpayer’s representative will be
notified by telephone, if possible, 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 Associate
office’s approval or denial of the request for extension are the same as those explained in section 8.05(2) (section 9.08(2)(a) for a change in method of accounting request) of this revenue
procedure regarding providing additional information.

Permits taxpayer one conference
of right

.02 A taxpayer is entitled, as a matter of right, to only one conference in the Associate
office, except as explained under section 10.05 of this revenue procedure. This conference is
normally held at the branch level and is attended by a person who 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. At the request of the taxpayer,
the conference of right may be held earlier.
No taxpayer has a right to appeal the action of a branch to an Associate Chief Counsel or to
any other official of the Service. But see section 10.05 of this revenue procedure for situations
in which the Associate office may offer additional conferences.
In employment tax matters, only the party entitled to the letter ruling is entitled to a conference. See section 5.10 of this revenue procedure.

Disallows verbatim recording of
conferences

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

Makes tentative recommendations
.04 The senior Associate office representative present at the conference ensures that the taxon substantive issues
payer has the opportunity to present views on all the issues in question. An Associate office
representative explains the Associate office’s tentative decision on the substantive issues and
the reasons for that decision. If the taxpayer asks the Associate office to limit the retroactive
effect of any letter ruling or limit the revocation or modification of a prior letter ruling, an
Associate office representative will discuss the recommendation concerning this issue and the
reasons for the recommendation. The Associate office representatives will not make a commitment regarding the conclusion that the Associate office will finally adopt.
May offer additional conferences

2009–1 I.R.B.

.05 The Associate office 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 another

45

Sec. 10.05
January 5, 2009

conference when a proposed holding is reversed at a higher level with a result less favorable
to the taxpayer, if the grounds or arguments on which the reversal is based were discussed at
the conference of right.
The limit on the number of conferences to which a taxpayer is entitled does not prevent the
Associate office from offering additional conferences, including conferences with an official
higher than the branch level, if the Associate office decides they are needed. These 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 Associate
office 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
of information presented at
conference

.06 The taxpayer should furnish to the Associate office any additional data, reasoning, precedents, etc., that were proposed by the taxpayer and discussed at the conference but not previously or adequately presented in writing. The taxpayer must furnish the additional information
within 21 calendar days from the date of the conference. 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. See section 8.05 of this revenue procedure for instructions on submission of additional information for a letter ruling request other than a change in
method of accounting request. See section 9.08 of this revenue procedure for instructions on
submitting additional information for a change in method of accounting request.

May schedule a pre-submission
conference

.07 Sometimes it will be advantageous to both the Associate office and the taxpayer to hold
a conference before the taxpayer submits the letter ruling request to discuss substantive or procedural issues relating to a proposed transaction. These conferences are held only if the identity
of the taxpayer is provided to the Associate office, 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 Associate office 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-submission
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 field office. See section 6.01(1) of this revenue
procedure. A letter ruling request submitted following a pre-submission conference will not
necessarily be assigned to the branch that held the pre-submission conference. Also, when
a letter ruling request is not submitted following a pre-submission conference, the Associate
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 memorandum may constitute Chief
Counsel Advice, as defined in § 6110(i), and may be subject to disclosure under § 6110.
(1) Taxpayer may request a pre-submission conference in writing or by telephone. A
taxpayer or the taxpayer’s representative may request a pre-submission conference in writing
or by telephone. If the taxpayer’s representative is requesting the pre-submission conference,
a power of attorney is required. A taxpayer should use Form 2848, Power of Attorney and
Declaration of Representative, to provide the representative’s authority. If multiple taxpayers
and/or their authorized representatives will attend or participate in the pre-submission conference, cross powers of attorney (or, as appropriate, tax information authorizations) are required.
If the taxpayer’s representative is requesting the pre-submission conference by telephone, the
Associate office’s representative (see list of phone numbers below) will provide the fax number to send the power of attorney prior to scheduling the pre-submission conference.
The request should identify the taxpayer and briefly explain the primary issue so it can be
assigned to the appropriate branch. If submitted in writing, the request should also identify the
Associate office expected to have jurisdiction over the request for a letter ruling. A written
request for a pre-submission conference should be sent to the appropriate address listed in
section 7.03 of this revenue procedure.
To request a pre-submission conference by telephone, call:

Sec. 10.05
January 5, 2009

46

2009–1 I.R.B.

(a) (202) 622–7700 (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 and Products);
(c) (202) 622–4800 (not a toll-free call) for matters under the jurisdiction of the Office of
Associate Chief Counsel (Income Tax and 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 and 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 held in person or by telephone. Depending on the circumstances, pre-submission conferences may be held in person at the Associate office or may
be conducted by telephone.
(3) Certain information required to be submitted to the Associate office prior to the
pre-submission conference. Generally, the taxpayer will be asked to provide, at least three
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, 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 or participate in the pre-submission conference, a power of attorney is 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 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).
May schedule a conference to be
held by telephone

.08 Depending on the circumstances, conferences, including conferences of right and presubmission conferences, may be held by telephone. This may occur, for example, when a
taxpayer wants a conference of right but believes that the issue involved does not warrant incurring the expense of traveling to Washington, DC, or if it is believed that scheduling an in
person conference of right will substantially delay the ruling process. If a taxpayer makes such
a request, the branch reviewer will decide if it is appropriate in the particular case to hold a
conference by telephone. If the request is approved, the taxpayer will be advised when to call
the Associate office representatives (not a toll-free call).

SECTION 11. WHAT EFFECT
WILL A LETTER RULING
HAVE?
May be relied on subject to
limitations

.01 A taxpayer ordinarily may rely on a letter ruling received from the Associate office
subject 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 field office in
examining the taxpayer’s return

.03 When determining a taxpayer’s liability, the field office must ascertain whether—
(1) the conclusions stated in the letter ruling are properly reflected in the return;
(2) the representations upon which the letter ruling was based reflect an accurate statement
of the controlling facts;

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47

Sec. 11.03
January 5, 2009

(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 field office finds that a letter ruling should be revoked
or modified, the findings and recommendations of the field office will be forwarded through the
appropriate Director to the Associate office for consideration before further action is taken by
the field office. Such a referral to the Associate office will be treated as a request for technical
advice and the provisions of Rev. Proc. 2009–2, this Bulletin, relating to requests for technical
advice will be followed. See section 13.02 of Rev. Proc. 2009–2, this Bulletin. Otherwise,
the field office should apply the letter ruling in determining the taxpayer’s liability. If a field
office having jurisdiction over a return or other matter proposes to reach a conclusion contrary
to a letter ruling previously issued to the taxpayer, it should coordinate the matter with the
Associate office.
May be revoked or modified if
found to be in error or there has
been a change in law

.04 Unless it was part of a closing agreement as described in section 2.02 of this revenue
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 by —
(1) a letter giving notice of revocation or modification 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;
(4) the issuance of temporary or final regulations; or
(5) the issuance of a revenue ruling, revenue procedure, notice or other statement published
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 letter
ruling issued under this revenue procedure.
Where a letter ruling is revoked or modified by a letter to the taxpayer, the letter will state
whether the revocation or modification is retroactive. Where a letter ruling is revoked or modified by the issuance of final or temporary regulations or by the publication of a revenue ruling,
revenue procedure, notice or other statement in the Internal Revenue Bulletin, the document
may contain a statement as to its retroactive effect on letter rulings.

Letter ruling revoked or modified
based on material change in facts
applied retroactively

.05 An Associate office will revoke or modify a letter ruling and apply the revocation
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 if—
(1) there has been a misstatement or omission of controlling facts;
(2) the facts at the time of the transaction are materially different from the controlling facts
on which the letter ruling was based; or
(3) if the transaction involves a continuing action or series of actions and the controlling
facts change during the course of the transaction.

Sec. 11.03
January 5, 2009

48

2009–1 I.R.B.

Not otherwise generally revoked
or modified retroactively

.06 Where the revocation or modification of a letter ruling is for reasons other than a change
in facts as described in section 11.05 of this revenue procedure, it will generally 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 provided that—
(1) there has been no change in the applicable law;
(2) the letter ruling was originally issued for a proposed transaction; and
(3) 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. Depending on all facts and circumstances, the
shareholders’ reliance on the letter ruling may be in good faith. The tax liability of a member
of an industry, however, is not directly involved in a letter ruling issued to another member of
the same industry. Therefore, a nonretroactive revocation or modification of a letter ruling to
one member of an industry will not extend to other members of the industry who have not received letter rulings. 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 a letter with retroactive effect, the letter will,
except in fraud cases, state the grounds on which the letter ruling is being revoked or modified
and explain the reasons why it is being revoked or modified retroactively.

Retroactive effect of revocation
or modification applied to a
particular transaction

.07 A letter ruling issued on a particular transaction represents a holding of the Service on
that transaction only. It will not apply to a similar transaction in the same year or any other
year. 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 (3) in section 11.06 of this revenue procedure are met.
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 taxpayer in the same year
or later year.

Retroactive effect of revocation
or modification applied to a
continuing action or series of
actions

.08 If a letter ruling is issued covering a continuing action or series of actions and the letter
ruling is later found to be in error or no longer in accord with the position of the Service, the
appropriate Associate Chief Counsel or Division Counsel/Associate Chief Counsel 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 situations 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. The taxpayer ordinarily would be protected only for the
payment received after the letter ruling was issued and before the revocation 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, it 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 retroactive effect would
be limited for both the employer and employee tax. The limitation would be conditioned on
the employer furnishing wage data, as may be required by § 31.6011(a)-1 of the Employment
Tax Regulations.

2009–1 I.R.B.

49

Sec. 11.08
January 5, 2009

Generally not retroactively
revoked or modified if related to
sale or lease subject to excise tax

.09 A letter ruling holding that the sale or lease of a particular article is subject to the manufacturer’s excise tax or the retailer’s excise tax may not retroactively revoke or modify an earlier
letter ruling holding that the sale or lease of such an article was not taxable 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
or modified when transaction is
entered into before the issuance of
the letter ruling

.10 A taxpayer is not protected against retroactive revocation or modification of a letter
ruling involving a transaction completed before the issuance of the letter ruling or involving a
continuing action or series of actions occurring before the issuance of the letter ruling, because
the taxpayer did not enter into the transaction relying on a letter ruling.

Taxpayer may request that
retroactivity be limited

.11 Under § 7805(b), the Service may prescribe any extent to which a revocation or 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 appropriate Associate Chief Counsel 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 ruling
must be in the general form of, and meet the general requirements for, a letter ruling request.
These requirements are given in section 7 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 discussion of section 11.05 of this revenue procedure and the three items listed in section 11.06 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.
When notice is given by the field office during an examination of the taxpayer’s return or
by Appeals, during consideration of the taxpayer’s return before Appeals, a request to limit
retroactive effect must be made in the form of a request for technical advice as explained in
section 14.02 of Rev. Proc. 2009–2, this Bulletin.
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 letter
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 Associate office as explained in sections 10.02, 10.04, and
10.05 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)

Sec. 11.09
January 5, 2009

50

2009–1 I.R.B.

issue will be discussed at the taxpayer’s one conference of right as explained in section 10.02
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 Associate office 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 12. 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 regulations, a conclusion stated in a revenue ruling, or an opinion or
court decision that represents the position of the Service.
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 determination letter does not include assistance provided by the U.S. competent authority
pursuant to the mutual agreement procedure in tax treaties as set forth in Rev. Proc. 2006–54,
2006–2 C.B. 1035.

In income and gift tax matters

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

In generation-skipping transfer
tax matters

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

In employment and excise tax
matters

.04 In employment and excise tax matters, Directors issue determination letters in response
to taxpayers’ written requests on completed transactions over which they have examination
jurisdiction. See also section 5.10 of this revenue procedure.

Requests concerning income,
estate, or gift tax returns

.05 A request received by a Director on a question concerning an income, estate, or gift
tax return already filed generally will be considered in connection with the examination of the
return. If a response is made to the request before the return is examined, it will be considered
a tentative finding in any later examination of that return.

Review of determination letters

.06 Determination letters issued under sections 12.01 through 12.04 of this revenue procedure are not reviewed by the Associate offices before they are issued. If a taxpayer believes
that a determination letter of this type is in error, the taxpayer may ask the Director to reconsider the matter or to request technical advice from an Associate office as explained in Rev.
Proc. 2009–2, this Bulletin.

SECTION 13. WHAT EFFECT
WILL A DETERMINATION
LETTER HAVE?
Has same effect as a letter ruling

2009–1 I.R.B.

.01 A determination letter issued by a Director has the same effect as a letter ruling issued
to a taxpayer under section 11 of this revenue procedure.

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Sec. 13.01
January 5, 2009

If a field office proposes to reach a conclusion contrary to that expressed in a determination
letter, that office need not refer the matter to the Associate office as is required for a letter
ruling found to be in error. The field office must, however, refer the matter to the Associate
office through the appropriate Director if it desires to have the revocation or modification of
the determination letter limited under § 7805(b).
Taxpayer may request that
retroactive effect of revocation or
modification be limited

Format of request

.02 Under § 7805(b), the Service may prescribe the extent to which a revocation or modification of a determination letter will be applied without retroactive effect. A Director does
not have authority under § 7805(b) to limit the revocation or modification of the determination letter. Therefore, if the field office proposes to revoke or modify a determination letter,
the taxpayer may request limitation of the retroactive effect of the revocation or modification
by asking the Director that issued the determination letter to seek technical advice from the
Associate office. See section 14.02 of Rev. Proc. 2009–2, this Bulletin.
(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 14.02 of Rev. Proc. 2009–2, this Bulletin. 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 discussion
of section 11.05 of this revenue procedure and the three items listed in section 11.06 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 with the Associate office to the same extent as does any taxpayer
who is the subject of a technical advice request. See section 14.04 of Rev. Proc. 2009–2, this
Bulletin.

SECTION 14. UNDER WHAT
CIRCUMSTANCES ARE
MATTERS REFERRED
BETWEEN A DIRECTOR
AND AN ASSOCIATE OFFICE?
Requests for determination letters

.01 If a Director receives a request for a determination letter, but it may not issue one under
the provisions of this revenue procedure, the Director will forward the request to the appropriate Associate office for reply. The field office will notify the taxpayer that the matter has been
referred.
Directors will also refer to the appropriate Associate office any request for a determination
letter that in their judgment should have the attention of the Associate 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 an Associate office. The Director
will notify the taxpayer that the Service will not issue a letter ruling or a determination letter
on the issue. See section 6 of this revenue procedure for a description of no-rule areas.

Requests for letter rulings

.03 If an Associate office receives a request for a letter ruling that it may not act upon under
section 6 of this revenue procedure, the Associate office may, in the office’s discretion, forward the request 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

Sec. 13.01
January 5, 2009

52

2009–1 I.R.B.

type discussed in section 6 of this revenue procedure and the Service decides not to issue a
letter ruling or a determination letter, the Associate office will notify the taxpayer and will then
forward the request to the appropriate field office for association with the related return.
Letter ruling request mistakenly
sent to a Director

.04 If a request for a letter ruling is mistakenly sent to a Director, the Director will return it
to the taxpayer so that the taxpayer can send it to an Associate office.

SECTION 15. WHAT ARE THE
USER FEE REQUIREMENTS
FOR REQUESTS FOR
LETTER RULINGS AND
DETERMINATION LETTERS?
Legislation authorizing user fees

.01 Section 7528 was added to the Internal Revenue Code by section 202 of the Temporary
Assistance for Needy Families Block Grant Program, Pub. L. No. 108–89, and was made
permanent by section 8244 of the U.S. Troop Readiness, Veterans’ Care, Katrina Recovery,
and Iraq Accountability Appropriations Act, 2007, Pub. L. No. 110–28.
Section 7528 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 letter
rulings, opinion letters, determination letters, and similar requests. The fees apply to requests
made through September 30, 2014. 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 difficulty 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 category must not be less than the amount specified in
§ 7528.

Requests to which a user fee
applies

.02 In general, user fees apply to all requests for—
(1) letter rulings (including advance consent Forms 3115), determination letters, and advance pricing agreements;
(2) closing agreements described in paragraph (A)(3)(d) of Appendix A of this revenue
procedure and pre-filing agreements described in Rev. Proc. 2005–12, 2005–1 C.B. 311 (or
its successor);
(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 does
not apply

.03 User fees do not apply to—
(1) elections made pursuant to § 301.9100–2, pertaining to automatic extensions of time
(see section 5.03 of this revenue procedure);
(2) late initial classification elections made pursuant to Rev. Proc. 2002–59 (see section
5.03(5) of this revenue procedure)
(3) late S corporation and related elections made pursuant to Rev. Proc. 2004–49, Rev.
Proc. 2004–48, Rev. Proc. 2003–43, or Rev. Proc. 97–48 (see section 5.02 of this revenue
procedure); or
(4) requests for a change in accounting period or method of accounting permitted to be
made by a published automatic change revenue procedure (see section 9.01(1) of this revenue
procedure); or

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53

Sec. 15.03
January 5, 2009

(5) information letters.
Exemptions from the user fee
requirements

.04 The user fee requirements do not apply to—
(1) departments, agencies, or instrumentalities of the United States if they certify that they
are seeking a letter ruling or determination letter on behalf of a program or activity funded 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
(2) requests as to whether a worker is an employee for Federal employment taxes and income
tax withholding purposes (Subtitle C of the Code) submitted on Form SS-8, Determination of
Worker Status for Purposes of 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 4.12 of Rev. Proc. 2006–9, 2006–1 C.B. 278; or 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. 2009–8, this Bulletin.

Applicable user fee for a request
involving multiple offices, fee
categories, issues, transactions, or
entities

.06
(1) Requests involving several offices. If a request dealing with only one transaction involves more than one office within the Service (for example, one issue is under the jurisdiction
of the Associate Chief Counsel (Passthroughs and 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. 2009–8, this Bulletin, 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 transaction involves more than one fee category, only one fee applies, 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 method of accounting dealing with only one item
or submethod 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 treated as one request.
Therefore, only one fee applies, the fee that applies to the particular category or subcategory
involved. The addition of a new issue relating to the same transaction, item, or submethod will
not result in an additional fee unless the issue places the transaction, item, or submethod in a
higher fee category.
(4) Requests involving several unrelated transactions. If a request involves several unrelated transactions, a request for a change in method of accounting involves several unrelated
items or submethods 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, item, or submethod. An additional
fee will apply if the request is changed by the addition of an unrelated transaction, item, or
submethod 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 underlying 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

Sec. 15.03
January 5, 2009

54

2009–1 I.R.B.

regardless of whether the transaction or transactions may be viewed as related. But see section
15.07 of this revenue procedure.
Applicable user fee for requests
for substantially identical letter
rulings or identical changes in
method of accounting

.07
(1) In general. The user fees provided in paragraph (A)(5) of Appendix A of this revenue
procedure apply to the situations described in sections 15.07(2) and 15.07(4) of this revenue
procedure. To assist in the processing of these user fee requests, all letter ruling requests submitted under this section 15.07 should—
(a) Except for advance consent Forms 3115, include the following typed or printed language
at the top of the letter ruling request: “REQUEST FOR USER FEE UNDER SECTION 15.07
OF REV. PROC. 2009–1”;
(b) List on the first page of the submission all taxpayers and entities, and separate and distinct
trades or businesses, including qualified subchapter S subsidiaries (QSUBs) or single member
limited liability companies (single member LLCs), requesting a letter ruling (including the taxpayer identification number, and the amount of user fee submitted, for each taxpayer, entity, or
separate and distinct trade or business); 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 who requests substantially identical letter rulings (including accounting period, method of accounting, 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) Substantially identical plans under section 25(c)(2)(B). The user fee provided in paragraph (A)(5)(b) of Appendix A of this revenue procedure shall apply to a taxpayer who submits
substantially identical plans for administering the 95-percent requirement of § 143(d)(1) following the submission and approval of an initial plan for administering the requirement. The
request for subsequent approvals of substantially identical plans must (1) state that a prior plan
was submitted and approved and include a copy of the prior plan and approval; (2) state that
the subsequent plan is substantially identical to the approved plan; and (3) describe any differences between the approved plan and the subsequent plan.
(4) Identical changes in method of accounting and related § 301.9100 letter rulings.
The following situations are eligible for the user fees provided in paragraphs (A)(5)(b) and (d)
of Appendix A of this revenue procedure:
(i) A taxpayer requests an identical change in method of accounting on a single Form 3115,
or an extension of time to file Form 3115 under § 301.9100–3 for the identical change in
method of accounting, for two or more separate and distinct trades or businesses (for purposes
of § 1.446–1(d)) of that taxpayer, including QSUBs and single member LLCs;

2009–1 I.R.B.

55

Sec. 15.07
January 5, 2009

(ii) A common parent requests the identical change in method of accounting on a single
Form 3115, or an extension of time to file Form 3115 under § 301.9100–3 for the identical
change in method of accounting, on behalf of two or more members of the consolidated group;
(iii) A common parent requests the identical change in method of accounting on a single
Form 3115, or an extension of time to file Form 3115 under § 301.9100–3 for the identical
change in method of accounting, on behalf of two or more controlled foreign corporations
(CFCs) that do not engage in a trade or business within the United States where all controlling
U.S. shareholders of the CFCs are members of the consolidated group; or
(iv) A taxpayer requests an identical change in method of accounting on a single Form 3115,
or an extension of time to file Form 3115 under § 301.9100–3 for the identical change in method
of accounting, on behalf of two or more CFCs that do not engage in a trade or business within
the United States for which the taxpayer is the sole controlling U.S. shareholder of the CFCs.
To qualify as an identical change in method of accounting, the multiple separate and distinct trades or businesses of a taxpayer, including QSUBs and single member LLCs, the multiple members of a consolidated group, or the multiple eligible CFCs must request to change
from an identical present method of accounting to an identical proposed method of accounting.
All aspects of the requested change in method of accounting must be identical, including the
present and proposed methods, the underlying facts and the authority for the request, except
for the § 481(a) adjustments for the year of change. If the Associate office determines that
the requested changes in method of accounting are not identical, additional user fees will be
required before any letter ruling is issued.
The taxpayer or common parent must, for each separate and distinct trade or business (including a QSUB or single-member LLC, member of a consolidated group, or eligible CFC
for which the change in method of accounting is being requested), attach to the Form 3115 a
schedule providing the name, employer identification number (where applicable), and § 481(a)
adjustment for the year of change. If the request is on behalf of eligible CFCs, the taxpayer
or common parent must attach a statement that “[a]ll controlling U.S. shareholders (as defined
in § 1.964–1(c)(5)) of all the CFCs to which the request relates are members of the common
parent’s consolidated group” or that “[t]he taxpayer filing the request is the sole controlling
U.S. shareholder (as defined in § 1.964–1(c)(5)) of the CFCs to which the request relates,” as
applicable.
In the case of a § 301.9100 request for an extension of time to file a Form 3115 requesting an identical change in method of accounting for multiple separate and distinct trades or
businesses of a taxpayer (including QSUBs or single-member LLCs, multiple members of the
consolidated group, or multiple eligible CFCs), the taxpayer or common parent must submit
the information required in the preceding paragraph in addition to the information required by
section 5.03 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
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. (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, an electing S corporation requests a ruling to use a fiscal year under section
6.03 of Rev. Proc. 2002–39, 2002–1 C.B. 1046, the Service Center will forward the request
to the Associate office. When the Associate 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 payment
of incorrect amount

.09 If a request is not accompanied by a properly completed check or money order or 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 letter, advance
pricing agreement, closing agreement, or reconsideration of a letter ruling or determination
letter generally will exercise discretion in deciding whether to return immediately the request.

Sec. 15.07
January 5, 2009

56

2009–1 I.R.B.

If a request is not immediately returned, the taxpayer will be contacted 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. The Service will usually defer substantive consideration of a request until proper 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 calendar 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. When there is a failure to timely perfect 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 8.05(3) of this revenue procedure.
(c) The Associate office notifies the taxpayer that the Associate office 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 Associate office. The failure to submit the additional information
will be treated as a withdrawal for purposes of this revenue procedure. See section 8.05(3) of
this revenue procedure (section 9.08(7) for a request for a change in method of accounting).
(d) A letter ruling, determination letter, etc., is revoked in whole or in part at the initiative
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 Associate office has declined to
rule) and requests reconsideration. The Associate office, 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 Associate office, upon reconsideration, does not agree with the taxpayer that the letter ruling is erroneous or is not responsive 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 Associate office 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.

2009–1 I.R.B.

57

Sec. 15.10
January 5, 2009

(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 erroneous
or is not responsive (other than an issue on which the Associate office declined to rule) and requests reconsideration. Upon reconsideration, the Associate office agrees that the letter ruling
is erroneous or is not responsive. The fee accompanying the taxpayer’s request for reconsideration 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 supplemental 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 applies, the taxpayer 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 responsible Associate Chief Counsel
in his or her sole discretion decides a refund is appropriate.
(f) Refunds based on grounds (a) — (d) are approved at the branch level by a reviewer or
branch chief. Refunds based on ground (e) must be approved by the Associate Chief Counsel.
Request for reconsideration of
user fee

.11 A taxpayer who believes the user fee charged by the Service for its request for a letter
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 7.03 in this revenue procedure. Both the incoming envelope and the letter requesting
such reconsideration should be prominently marked “USER FEE 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 (Corporate)
letter ruling requests

Associate Chief Counsel (Corporate)

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

Associate Chief Counsel (Financial Institutions and Products)

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

Associate Chief Counsel (Income Tax and Accounting)

Sec. 15.10
January 5, 2009

58

2009–1 I.R.B.

If the matter involves primarily:

Mark for the attention of:

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

Associate Chief Counsel (International)

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

Associate Chief Counsel (Passthroughs and Special Industries)

Associate Chief Counsel (Procedure and
Administration) letter ruling requests

Associate Chief Counsel (Procedure and Administration)

Deputy Chief Counsel/Deputy Associate
Chief Counsel (Tax Exempt and
Government Entities) letter ruling
requests

Deputy Chief Counsel/Deputy Associate Chief Counsel ( )
(Complete by using the applicable designation “Employee Benefits” or
“Employment Tax/Exempt
Organizations/Government Entities”)

Determination letter requests submitted
pursuant to this revenue procedure
by taxpayers under the jurisdiction of
LMSB

Manager, Office of Pre-Filing and Technical Services

Determination letter requests submitted
pursuant to this revenue procedure
by taxpayers under the jurisdiction of
SB/SE, W&I

The appropriate SB/SE official listed in Appendix D

Determination letter requests submitted
pursuant to this revenue procedure
by taxpayers under the jurisdiction of
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
SIGNIFICANT CHANGES
HAVE BEEN MADE TO REV.
PROC. 2008–1?

There were no significant changes made to Rev. Proc. 2008–1.

SECTION 17. WHAT IS THE
EFFECT OF THIS REVENUE
PROCEDURE ON OTHER
DOCUMENTS?

Rev. Proc. 2008–1, 2008–1 C.B. 1 is superseded.

SECTION 18. WHAT IS THE
EFFECTIVE DATE OF THIS
REVENUE PROCEDURE?

This revenue procedure is effective January 5, 2009.

SECTION 19. PAPERWORK
REDUCTION ACT

2009–1 I.R.B.

The collections of information contained in this revenue procedure have been reviewed 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.

59

Sec. 19
January 5, 2009

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid control number.
The collections of information in this revenue procedure are in sections 5.06, 7.01, 7.02,
7.03, 7.04, 7.05, 7.07, 8.02. 8.05, 8.07, 10.01, 10.06, 10.07, 11.11, 13.02, 15.02, 15.07, 15.08,
15.09, 15.11, paragraph (B)(1) of Appendix A, Appendix C, and Appendix E (subject matter—rate orders; regulatory agency; normalization). 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 Mary I. Slonina of the Office of Associate
Chief Counsel (Procedure and Administration). For further information regarding this revenue
procedure for matters under the jurisdiction of—
(1) the Associate Chief Counsel (Corporate), contact Richard Todd at (202) 622–7700 (not
a toll-free call),
(2) the Associate Chief Counsel (Financial Institutions and Products), contact Arturo
Estrada at (202) 622–3900 (not a toll-free call),
(3) the Associate Chief Counsel (Income Tax and Accounting), contact Brenda Wilson at
(202) 622–4800 (not a toll-free call),
(4) the Associate Chief Counsel (Passthroughs and Special Industries), contact Susan Levy
at (202) 622–3040 (not a toll-free call),
(5) the Associate Chief Counsel (Procedure and Administration), contact George Bowden
or Henry Schneiderman at (202) 622–3400 (not a toll-free call),
(6) the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities),
contact Marie Cashman at (202) 622–6010 (not a toll-free call), or
(7) the Associate Chief Counsel (International), contact Willard Yates at (202) 622–3164
(not a toll-free call).
For further information regarding user fees, contact the Docket, Records, and User Fee
Branch at (202) 622–7280 (not a toll-free call).

Sec. 19
January 5, 2009

60

2009–1 I.R.B.

INDEX
References are to sections in Rev. Proc. 2009–1
Additional Information
— perjury statement required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.05(4)
— proposed deletions under § 6110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.01(11)
— information requested during initial and subsequent contacts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.05
failure to submit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.05(3)
subsequent information after conference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.06
— where to send . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.05(6)
Changes in Method of Accounting or Accounting Period
— applicable sections of Rev. Proc. 2009–1 for changes in method of
accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9
— applicable sections of Rev. Proc. 2009–1 for accounting period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appendix E
— automatic change revenue procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.01, 9.22, Appendix E
— identical changes in method of accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.15, 15.07, Appendix A
— user fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appendix A
Checklist Required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.01(18), Appendix C
Conferences
— offered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.02
after conference of right . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.05
application of § 6110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.01(11)(e)
— requesting a conference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.02(6)
— scheduling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.01, 10.02
application of § 7805(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.11(2), 13.02(2)
pre-submission conferences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.07
telephone conferences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.08
Definitions
— Associate office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.01(2)
— closing agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.02
— determination letter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.03
— Director . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.01(3)
— field office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.01(4)
— information letter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.04
— letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.01
— Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.01(1)
— taxpayer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.01(5)
Determinations Under § 999(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.04
Discussions Not Binding on Service
— at pre-submission conference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.07(4)
— informal opinion expressed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.04
— oral advice to taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.05(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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.02, 12.05
— issuance of letter rulings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.06
under § 2032A(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.07
Expedited Handling of Letter Ruling and Determination Letter Requests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.02(4)

2009–1 I.R.B.

61

January 5, 2009

INDEX
References are to sections in Rev. Proc. 2009–1
Extension of Time
— to schedule conference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.01
— to submit additional information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.05(2)
Fax Transmission
— to receive letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.02(5)
— to receive request for additional information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.02(5)
— to submit additional information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.05(5)
— letter ruling requests must not be submitted by fax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.03(1)(c)
Hand Delivery of Letter Ruling Requests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.03(1)
No-Rule Areas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6
Oral Advice to Taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.05
Penalties of Perjury Statement
— form for letter ruling request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.01(15)(a)
— form for submission of additional information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.05(4)
— required with draft letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.07
— signature requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7.01(15)(b)
Pending Letter Ruling Requests
— when to attach a copy to return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.04(2)
estate tax matters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.06
— when to notify Associate office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.04
estate tax matters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.06
Power of Attorney
— Form 2848 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.01(14) and 7.02(2)
original sent to the taxpayer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.02(2)
copy sent to a representative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.02(2)
copies sent to multiple representatives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.02(2)
no copy sent to representatives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.02(2)
— signature requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.01(14)
Public Disclosure of Information Letters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.04
Public Inspection Under § 6110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.01(11)
— signature requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.01(11)(c)
Representatives
— compliance with Treasury Department Circular No. 230 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.01(13)
— power of attorney required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.01(14)
— requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.01(13)
authorized representatives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.01(13)(a)
authorized based on relationship . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7.01(13)(b)
return preparer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.01(13)(c)
foreign representative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7.01(13)(d)
Retroactive Revocation or Modification
— of determination letter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13
request to limit retroactive effect . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.02
— of letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.05–11.10
request to limit retroactive effect . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.11

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2009–1 I.R.B.

INDEX
References are to sections in Rev. Proc. 2009–1
Revenue Rulings
— effect on a letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.04
— request to limit retroactive effect. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.11
Sample of a Letter Ruling Request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.01(17), Appendix B
Section 301.9100 Relief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.03
Section 367 Rulings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.05
Status of Letter Ruling and Determination Letter Requests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.06
Substantially Identical Letter Rulings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.07(2), Appendix A
Tax Exempt and Government Entities
— jurisdiction of Commissioner, Tax Exempt and Government Entities Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.02
— user fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.02
User Fees
— schedule of user fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appendix A
— user fee requirements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15
to reopen case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.05(3)
Where to Send
— determination letter request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.03
— letter ruling request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.03, 9.05
additional information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.05(6), 9.08(6)
hand delivery. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.03(1)
Withdrawal of Letter Ruling and Determination Letter Requests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.07

2009–1 I.R.B.

63

January 5, 2009

APPENDIX A
SCHEDULE OF USER FEES
NOTE: Checks or money orders must be in U.S. dollars.
(A) FEE SCHEDULE
USER FEE FOR REQUESTS
RECEIVED AFTER
FEBRUARY 1, 2008

CATEGORY
(1) User fee for a request for a determination letter from a Director. The user fee for each
determination letter request governed by Rev. Proc. 2009–1, this revenue procedure.
(2) User fee for a request for an advance pricing agreement or a renewal of an advance
pricing agreement.

$275
See section 4.12 of Rev. Proc.
2006–9, 2006–1 C.B. 278

(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. 2009–1, 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 and
Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief
Counsel (International), the Associate Chief Counsel (Passthroughs and 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)
(ii)

(iii)

(b)

Form 1128 (except as provided in paragraph (A)(4)(a) or (b) of this
appendix)

$3,200

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)

$3,200

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)

$2,800

Changes in Methods of Accounting
(i)
(ii)

Advance consent Form 3115 (except as provided in paragraph
(A)(4)(a) or (b), or (5)(b) of this appendix)

$3,800

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)

$4,000

NOTE: No user fee is required if the change in accounting period or method of
accounting is permitted to be made pursuant to a published automatic change request
procedure. See section 9.22 and Appendix E of Rev. Proc. 2009-1, this revenue
procedure, for the list of automatic change request procedures published and/or in
effect as of December 31, 2008.
(c)

All other letter ruling requests (which includes accounting period and method
of accounting 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)

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64

$11,500

2009–1 I.R.B.

USER FEE FOR REQUESTS
RECEIVED AFTER
FEBRUARY 1, 2008

CATEGORY
(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)

$11,500

NOTE: A taxpayer who 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 method of
accounting application).
(4) Reduced user fee for a request for a letter ruling, method or period change 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)

(b)

Request involves a personal or business tax issue from a person with gross
income (as determined under paragraphs (B)(2), (3) and (4) of this appendix)
of less than $250,000.

$625

Request involves a personal or 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)(2), (3) and (4)
of this appendix) of less than $1 million and more than $250,000.

$2,100

(5) User fee for substantially identical letter ruling requests, identical changes in method of
accounting, or plans from issuing authorities under section 25(c)(2)(B). If the requirements
of section 15.07 of Rev. Proc. 2009–1, 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, or for two or more identical trusts or for multiple
beneficiaries of a trust or a trust divided into identical subtrusts or for husband
and wife making split gifts, for each additional letter ruling request after the
$11,500 fee or reduced fee, as applicable, has been paid for the first letter
ruling request.

$1,200

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.
NOTE: The fee charged for the first letter ruling is the highest fee applicable to any
of the entities. If any of the additional entities would meet the income test for the
$625 fee, then that fee applies.
(b)

Identical change in method of accounting requested on a single Form 3115
Situations in which a common parent requests the identical change in method
of accounting on a single Form 3115 on behalf of two or more members of a
consolidated group or two or more eligible CFCs (see section 15.07(4)), or in
which a taxpayer requests the identical change in method of accounting on a
single Form 3115 for two or more eligible CFCs (see section 15.07(4)) or two or
more separate and distinct trades or businesses, including qualified subchapter
S subsidiaries (QSUBs) and single-member limited liability companies
(single-member LLCs) (see § 1.446–1(d) for what constitutes a separate and
distinct trade or business), for each additional member of the group, eligible
CFC, or separate and distinct trade or business of the taxpayer seeking the
identical change in method of accounting on the same Form 3115 after the

2009–1 I.R.B.

65

January 5, 2009

USER FEE FOR REQUESTS
RECEIVED AFTER
FEBRUARY 1, 2008

CATEGORY
$3,800 fee or $625 reduced fee, as applicable, has been paid for the first
member of the group, eligible CFC, or separate and distinct trade or business.
(c)

$90

Substantially identical plans under section 25(c)(2)(B)
Situations where an issuing authority under section 25 submits substantially
identical plans for administering the 95-percent requirement of § 143(d)(1)
following the submission of an initial plan that was approved.

$1,200

NOTE: The fee charged for the first letter ruling is the highest fee applicable to any
of the entities. If any of the additional entities would meet the income test for the
$625 fee, then that fee applies.
(d)

Extension of time requested to file Form 3115 for an identical change in
method of accounting
Situations in which a common parent requests an extension of time under
§ 301.9100–3 to file a single Form 3115 for the identical change in method
of accounting on behalf of two or more members of a consolidated group or
two or more eligible CFCs (see section 15.07(4)), or in which a taxpayer
requests an extension of time under § 301.9100–3 to file a single Form 3115
for the identical change in method of accounting for two or more eligible
CFCs (see section 15.07(4)) or two or more separate and distinct trades or
businesses, including QSUBs and single-member LLCs (see § 1.446–1(d) for
what constitutes a separate and distinct trade or business), for each additional
member of the group, eligible CFC or separate and distinct trade or business
of the taxpayer seeking the identical change in method of accounting on the
same Form 3115 after the $1,500 fee or $625 reduced fee as applicable, has
been paid for the first member of the group, eligible CFC, or separate and
distinct trade or business.

$90

NOTE: When an extension of time to file Form 3115 is granted under § 301.9100–3 for
multiple members of a consolidated group, eligible CFCs, or separate and distinct trades
or businesses of a taxpayer, including QSUBs and single-member LLCs, a separate user
fee will be charged for the change in method of accounting application, Form 3115.
(6) User fee for pre-filing agreements

$50,000

(B) PROCEDURAL MATTERS
(1) Required certification. A person seeking a reduced user fee under paragraph (A)(4) of this appendix must provide the
following 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 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.
(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 and more than
$250,000 for the last full (12 months) taxable year ending before the date the request is filed.
The certification must be attached as part of the ruling request.

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2009–1 I.R.B.

(2) Gross income for a request involving a personal tax issue. For purposes of the reduced user fees provided in paragraphs
(A)(4)(a) and (b) 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 2007 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.
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 2007 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
relevant, 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 appendix.
(3) Gross income for a request involving a business-related tax issue. For purposes of the reduced user fees provided in
paragraphs (A)(4)(a) and (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
partnership or corporation were subject to tax.
“Cost of goods sold” and “total income” are line items on Federal tax returns. For example, if the 2007 Form 1065, U.S. Return of
Partnership 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 2007 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.

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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 (12 months) 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.
(e) Gross income of state, local, and Indian tribal government entities, “gross income” is equal to the annual operating
revenue of the government requesting the ruling for its last fiscal year ending before the date of the ruling request. The annual
operating revenue is to be determined at the government level and not at the level of the government entity or agency making the
request.
(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: (1) is
legally separated from his or her spouse and (2) the spouse does not file a joint income tax return with his or her spouse; 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 appendix,
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 who 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.

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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
sample 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 and Products, Income
Tax and Accounting, International, Passthroughs and Special Industries, or Procedure and Administration) or Division
Counsel/Associate Chief Counsel (Tax Exempt and Government Entities)
Attn: CC:PA:LPD:DRU
P.O. Box 7604
Ben Franklin Station
Washington, DC 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 7.02(4) of Rev. Proc. 2009–1, 2009–1
I.R.B. 1. Hereafter, all references are to Rev. Proc. 2009–1 unless otherwise noted.]
A. STATEMENT OF FACTS
1. Taxpayer Information
[Provide the statements required by sections 7.01(1)(a) and (b).]
2. Description of Taxpayer’s Business Operations
[Provide the statement required by section 7.01(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 7.01(1)(d), 7.01(1)(e), and 7.01(2).]
B. RULING REQUESTED
[The ruling request should contain a concise statement of the ruling requested by the taxpayer. The Service prefers that the
language of the requested ruling be exactly the same as 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 strongly encouraged to identify and discuss
any authorities believed to be contrary to the position advanced in the ruling request. See sections 7.01(6), 7.01(8), 7.01(9),
and 7.01(10).]

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D. ANALYSIS
[The ruling request must contain a discussion of the facts and an analysis of the law. The taxpayer also is strongly encouraged
to identify and discuss any authorities believed to be contrary to the position advanced in the ruling request. See sections
7.01(3), 7.01(6), 7.01(8), 7.01(9), and 7.01(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 2009–1 Statements
a.

[Provide the statement required by section 7.01(4) regarding whether any return of the taxpayer (or any return 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) that would be affected by the requested letter ruling or determination letter is
under examination, before Appeals, or before a Federal court.]

b.

[Provide the statement required by section 7.01(5)(a) regarding whether the Service previously ruled on the same or
similar issue for the taxpayer, a related taxpayer, or a predecessor. Please further note that if a reduced user fee is being
submitted, a certification of eligibility for the reduced fee must be included with the ruling request.]

c.

[Provide the statement required by section 7.01(5)(b) regarding whether the taxpayer, a related taxpayer, a predecessor,
or any representatives previously submitted a request (including an application for change in method of accounting)
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 7.01(5)(c) regarding whether the taxpayer, a related taxpayer, or a predecessor
previously submitted a request (including an application for change in method of accounting) involving the same or a
similar issue that is currently pending with the Service.]

e.

[Provide the statement required by section 7.01(5)(d) regarding whether, at the same time as this request, the taxpayer or
a related taxpayer is presently submitting another request (including an application for change in method of accounting)
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 7.01(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 examined, 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 7.01(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 7.01(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 7.02(6).]

j.

[If the taxpayer is requesting a copy of any document related to the letter ruling request to be sent by facsimile (fax)
transmission, the ruling request should contain a statement to that effect. See section 7.02(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 7.02(1).]

l.

[If the taxpayer is seeking to obtain the user fee provided in paragraph (A)(5)(a) of Appendix A for substantially
identical letter rulings, the letter ruling request must contain the statements required by section 15.07.]

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2009–1 I.R.B.

2. Administrative
a.

[The ruling request should state: “The deletion statement and checklist required by Rev. Proc. 2009–1 are enclosed.”
See sections 7.01(11) and 7.01(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 Appendix 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 7.01(13),
7.01(14), and 7.02(2).]
Sincerely 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 7.01(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

(must be signed by taxpayer, not by taxpayer’s representative, see section 7.01(15)(b) of this revenue procedure)

Typed or printed name of
person signing declaration
[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 7.01(15).]

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January 5, 2009

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. Use this
checklist to ensure that your request is in order. Complete the four 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 checklist
(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 checklist is
submitted. If you are a taxpayer preparing your own request without professional assistance, an incomplete checklist will
not cause the return of your request or defer substantive consideration of your request. 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 and Products), the Associate Chief Counsel (Income Tax
and Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs
and 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. 2009–1,
2009–1 I.R.B. 1. For issues under the jurisdiction of other offices, see section 4 of Rev. Proc. 2009–1.
(Hereafter, all references are to Rev. Proc. 2009–1 unless otherwise noted.)

Yes No

2. Have you read Rev. Proc. 2009–3, 2009–1 I.R.B. 107, and Rev. Proc. 2009–7, 2009–1 I.R.B. 226, 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 compelling 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
(Financial Institutions and Products), the Office of Associate Chief Counsel (Income Tax and Accounting),
the Office of Associate Chief Counsel (International), the Office of Associate Chief Counsel (Passthroughs
and Special 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
substantive 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—

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2009–1 I.R.B.

(a) the Office of Associate Chief Counsel (Corporate), the Office of Associate Chief Counsel (Financial
Institutions and Products), the Office of Associate Chief Counsel (Income Tax and Accounting), the Office
of Associate Chief Counsel (Passthroughs and Special Industries), or the Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), the Office of the Associate Chief Counsel
(Procedure and Administration), the appropriate branch to call may be obtained by calling (202) 622–7280
(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).
Yes No N/A
Page

4. If the request deals with a completed transaction, have you filed the return for the year in which the
transaction was completed? See section 5.01.

Yes No

5. Are you requesting the letter ruling on a hypothetical situation or question? See section 6.12.

Yes No

6. Are you requesting the letter ruling on alternative plans of a proposed transaction? See section 6.12.

Yes No

7. Are you requesting the letter ruling for only part of an integrated transaction? See sections 6.03.

Yes No

8. Are you requesting the letter ruling for a business, trade, industrial association, or similar group concerning the application of tax law to its members? See section 6.05.

Yes No

9. Are you requesting the letter ruling for a foreign government or its political subdivision? See section
6.07.

Yes No
Page

10. Have you included a complete statement of all the facts relevant to the transaction? See section 7.01(1).

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 7.01(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 English is
not the official language of the foreign country involved? See section 7.01(2).

Yes No
Page

13. Have you included an analysis of facts and their bearing on the issues? Have you included, rather than
merely incorporated by reference, all material facts from the documents in the request? See section 7.01(3).

Yes No
Page

14. Have you included the required statement regarding whether any return of the taxpayer (or any return 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) who would be affected by the requested letter ruling or
determination letter is under examination, before Appeals, or before a Federal court? See section 7.01(4).

Yes No
Page

15. Have you included the required statement regarding whether the Service previously ruled on the same
or similar issue for the taxpayer, a related taxpayer, or a predecessor? See section 7.01(5)(a).

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January 5, 2009

Yes No
Page

16. Have you included the required statement regarding whether the taxpayer, a related taxpayer, a predecessor, or any representatives previously submitted a request (including an application for change in method
of accounting) involving the same or similar issue but withdrew the request before the letter ruling or determination letter was issued? See section 7.01(5)(b).

Yes No
Page

17. Have you included the required statement regarding whether the taxpayer, a related taxpayer, or a
predecessor previously submitted a request (including an application for change in method of accounting)
involving the same or similar issue that is currently pending with the Service? See section 7.01(5)(c).

Yes No
Page

18. Have you included the required statement regarding whether, at the same time as this request, the taxpayer or a related taxpayer is presently submitting another request (including an application for change in
method of accounting) involving the same or similar issue to the Service? See section 7.01(5)(d).

Yes No N/A
Page

19. If your request involves the interpretation of a substantive provision of an income or estate tax treaty,
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 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? See section 7.01(6).

Yes No N/A
Page

20. If your request is for recognition of Indian tribal government status or status as a political subdivision of
an Indian tribal government, does your request contain a letter from the Bureau of Indian Affairs regarding
the tribe’s status? See section 7.01(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
Page

21. Have you included the required statement of relevant authorities in support of your views? See section
7.01(8).

Yes No
Page

22. Have you included the required statement regarding whether the law in connection with the request is
uncertain and whether the issue is adequately addressed by relevant authorities? See section 7.01(8).

Yes No
Pages

23. Does your request discuss the implications of any legislation, tax treaties, court decisions, regulations,
notices, revenue rulings, or revenue procedures that you determined to be contrary to the position advanced?
See section 7.01(9), which states that taxpayers are encouraged to inform the Service of such authorities.

Yes No N/A
Page

24. If you determined that there are no contrary authorities, have you included a statement to this effect in
your request? See section 7.01(9).

Yes No N/A
Page

25. Have you included in your request a statement identifying any pending legislation that may affect the
proposed transaction? See section 7.01(10).

Yes No

26. Is the request accompanied by the deletion statement required by § 6110? See section 7.01(11).

Yes No
Page

27. Have you (or your authorized representative) signed and dated the request? See section 7.01(12).

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 7.01(14).

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2009–1 I.R.B.

Yes No
Page

29. Have you included, signed, and dated the penalties of perjury statement in the format required by section
7.01(15)?

Yes No N/A

30. Are you submitting your request in duplicate if necessary? See section 7.01(16).

Yes No N/A
Page

31. If you are requesting separate letter rulings on different issues involving one factual situation, have you
included a statement to that effect in each request? See section 7.02(1).

Yes No N/A

32. If you want copies of the letter ruling sent to a representative, does the power of attorney contain a
statement to that effect? See section 7.02(2).

Yes No N/A

33. If you do not want a copy of the letter ruling to be sent to any representative, does the power of attorney
contain a statement to that effect? See section 7.02(2).

Yes No N/A

34. 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 7.02(3).

Yes No N/A
Page

35. If you want your letter ruling request to be processed ahead of the regular order or by a specific date,
have you requested expedited handling in the manner required by section 7.02(4) and stated a compelling
need for such action in the request? Note that a request dealing solely with a § 368 reorganization or a § 355
distribution may receive expedited treatment without stating a compelling need. See section 7.02(4) of this
revenue procedure.

Yes No N/A
Page

36. If you are requesting a copy of any document related to the letter ruling request to be sent by facsimile
(fax) transmission, have you included a statement to that effect? See section 7.02(5).

Yes No N/A
Page

37. If you want to have a conference on the issues involved in the request, have you included a request for
conference in the letter ruling request? See section 7.02(6).

Yes No

38. Have you included the correct user fee with the request and is your check or money order in U.S. dollars
and payable to the Internal Revenue Service? See section 15 and Appendix A to determine the correct
amount.

Yes No N/A
Page

39. If your request involves a personal tax issue and you qualify for the reduced user fee because your gross
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
Page

40. If your request involves a business-related tax issue and you qualify for the reduced user fee because
your 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
Page

41. If you qualify for the user fee for substantially identical letter rulings, have you included the required
information? See section 15.07(2) and paragraph (A)(5)(a) of Appendix A.

Yes No N/A
Page

42. If you qualify for the user fee for a § 301.9100 request to extend the time for filing an identical change
in method of accounting on a single Form 3115, have you included the required information? See section
15.07(4) and paragraph (A)(5)(d) of Appendix A.

2009–1 I.R.B.

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January 5, 2009

Yes No N/A

43. If your request is covered by any of the checklists, guideline revenue procedures, notices, safe harbor
revenue procedures, or other special requirements listed in Appendix E, 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
Page

44. If you are requesting relief under § 7805(b) (regarding retroactive effect), have you complied with all
of the requirements in section 11.11?

Yes No

45. Have you addressed your request to the attention of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and
Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs and
Special Industries), the Associate Chief Counsel (Procedure and Administration), or the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), as appropriate? The mailing address
is:

Internal Revenue Service
Attn: CC:PA:LPD:DRU
P. O. Box 7604
Ben Franklin Station
Washington, DC 20044
If a private delivery service is used, the address is:
Internal Revenue Service
Attn: CC:PA:LPD:DRU, Room 5336
1111 Constitution Ave., NW
Washington, DC 20224
The package should be marked: RULING REQUEST SUBMISSION. Improperly addressed
requests may be delayed (sometimes for over a week) in reaching CC:PA:LPD:DRU for initial
processing.

Signature

Title or Authority

Date

Typed or printed name of
person signing checklist

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2009–1 I.R.B.

APPENDIX D
LIST OF SMALL BUSINESS/SELF-EMPLOYED
OPERATING DIVISION (SB/SE) OFFICES TO WHICH TO SEND REQUESTS FOR DETERMINATION LETTERS
SB/SE and W&I taxpayers should send requests for determination letters under this Rev. Proc. 2009–1 to the appropriate SB/SE
office listed below. Both the request and its envelope should be marked “DETERMINATION LETTER REQUEST.”
INCOME TAX
Requests for determination letters regarding income tax (including requests from international taxpayers) should be sent to:
Office of the Director, Technical Services
Internal Revenue Service
Attn: SE:S:E:TS
Mail Stop 5000
24000 Avila Road
Laguna Niguel, CA 92677
ESTATE AND GIFT TAXES
Requests for determination letters regarding estate and gift tax should be sent to:
Chief, Estate & Gift Tax Operations
Internal Revenue Service
SE:S:SP:E&G
1222 Spruce Street
M/S 1022STL
St. Louis, MO 63103–2839
EMPLOYMENT TAXES
Requests for determination letters regarding employment tax (except for requests for determination of worker status, which should
be sent to the appropriate office listed in the instructions to Form SS–8) should be sent to:
Chief, Employment Tax Operations
Internal Revenue Service
Attn: SE:S:SP:ET
5000 Ellin Road
Room C9–202
Lanham, MD 20706

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January 5, 2009

EXCISE TAXES
Requests for determination letters regarding excise taxes should be sent to:
Chief, Excise Tax Operations
Internal Revenue Service
Attn: SE:S:SP:EX
5000 Ellin Road
Room C9–207
Lanham, MD 20706

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2009–1 I.R.B.

APPENDIX E
CHECKLISTS, GUIDELINE REVENUE PROCEDURES,
NOTICES, SAFE HARBOR REVENUE PROCEDURES, AND AUTOMATIC CHANGE REVENUE PROCEDURES
Specific revenue procedures and notices supplement the general instructions for requests
explained in section 7 of this revenue procedure and apply to requests for letter rulings or
determination letters regarding the Code sections and matters listed in this section.
Checklists, guideline revenue
procedures, and notices
CODE OR
REGULATION
SECTION

.01 For requests relating to the following Code sections and subject matters, refer to the
following checklists, guideline revenue procedures, and notices.
REVENUE PROCEDURE AND NOTICE

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

Rev. Proc. 96–16, 1996–1 C.B. 630 (for a reviewable ruling under § 7478 and a nonreviewable ruling); Rev. Proc. 88–31, 1988–1 C.B. 832 (for approval of areas of chronic economic
distress); and Rev. Proc. 82–26, 1982–1 C.B. 476 (for “on behalf of” and similar issuers).
For approval of areas of chronic economic distress, Rev. Proc. 88–31 explains how this request for 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)
Uniform express
determination letter
for making election

Rev. Proc. 92–84, 1992–2 C.B. 489.

Subchapter
C—Corporate
Distributions and
Adjustments

Rev. Proc. 77–37, 1977–2 C.B. 568, as modified by Rev. Proc. 89–30, 1989–1 C.B. 895, and
as amplified by Rev. Proc. 77–41, 1977–2 C.B. 574, Rev. Proc. 83–81, 1983–2 C.B. 598 (see
also Rev. Proc. 2009–3, this Bulletin), Rev. Proc. 84–42, 1984–1 C.B. 521 (superseded as to
no-rule areas by Rev. Proc. 2009–3, this Bulletin), 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. 2009–3, this Bulletin, (corporate distributions, transfers, and reorganizations under §§ 332, 351, 368(a)(1)(A),
368(a)(1)(B), 368(a)(1)(C), 368(a)(1)(E), 368(a)(1)(F), and 1036), which describes certain
corporate transactions where, generally, the Service will not issue letter rulings or determination letters.

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

Rev. Proc. 87–22, 1987–1 C.B. 718.

302, 311
Checklist questionnaire

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

302(b)(4)
Checklist questionnaire

Rev. Proc. 81–42, 1981–2 C.B. 611.

311
Checklist questionnaire

Rev. Proc. 86–16, 1986–1 C.B. 546.

332
Checklist questionnaire

Rev. Proc. 90–52, 1990–2 C.B. 626. But see section 3.01 of Rev. Proc. 2009–3, this Bulletin,
which describes certain corporate transactions where the Service will not issue letter rulings
or determination letters.

338
Extension of time to
make elections

Rev. Proc. 2003–33, 2003–1 C.B. 803, provides guidance as to how an automatic extension
of time under § 301.9100–3 of the Regulations on Procedure and Administration may be obtained to file elections under § 338. This revenue procedure also informs taxpayers who do
not qualify for the automatic extension, of the information necessary to obtain a letter ruling.

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351
Checklist questionnaire

Rev. Proc. 83–59, 1983–2 C.B. 575. But see section 3.01 of Rev. Proc. 2009–3, this Bulletin,
which describes certain transfers to controlled corporations where the Service will not issue
letter rulings or determination letters.

355
Checklist questionnaire

Rev. Proc. 96–30, 1996–1 C.B. 696, as modified and amplified by Rev. Proc. 2003–48,
2003–2 C.B. 86.

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

Rev. Proc. 81–60, 1981–2 C.B. 680. But see section 3.01 of Rev. Proc. 2009–3, this Bulletin,
which describes circumstances under which the Service will not issue letter rulings or determination letters as to whether a transaction constitutes a corporate recapitalization within the
meaning of § 368(a)(1)(E) (or a transaction that also qualifies under § 1036).

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

Rev. Proc. 92–29, 1992–1 C.B. 748.

482
Advance pricing
agreements

Rev. Proc. 2006–9, 2006–1 C.B. 278, as amplified by Rev. Proc. 2006–54, 2006–2 C.B.
1035, and modified by Rev. Proc. 2008–31, 2008–23 I.R.B. 1133.

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

Rev. Proc. 90–27, 1990–1 C.B. 514.

817(h)
Closing agreement for
inadvertent failures of
variable contracts

Rev. Proc. 2008–41, 2008–29 I.R.B. 155.

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

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

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

Rev. Proc. 2004–49, 2004–2 C.B. 210; Rev. Proc. 2003–43, 2003–1 C.B. 998; Rev. Proc.
97–48, 1997–2 C.B. 521.

1362(b)(5) and
301.7701–3
Automatic extensions
of time for late
S corporation election
and late corporate entity
classification

Rev. Proc. 2004–48, 2004–2 C.B. 172.

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

Rev. Proc. 97–49, 1997–2 C.B. 523.

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

Rev. Proc. 89–56, 1989–2 C.B. 643, as modified by Rev. Proc. 2006–21, 2006–1 C.B. 1050.

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

Rev. Proc. 2002–32, 2002–1 C.B. 959, as modified by Rev. Proc. 2006–21, 2006–1 C.B.
1050.

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

Rev. Proc. 90–39, 1990–2 C.B. 365, as clarified by Rev. Proc. 90–39A, 1990–2 C.B. 367,
and as modified by Rev. Proc. 2006–21, 2006–1 C.B. 1050.

2642
Allocations of
generation-skipping
transfer tax exemption

Rev. Proc. 2004–46, 2004–2 C.B. 142, provides an alternative method for requesting relief
to make a late allocation of the generation-skipping transfer tax exemption. This revenue
procedure also informs taxpayers who are denied relief or who are outside the scope of the
revenue procedure of the information necessary for obtaining a letter ruling.

2652(a)(3)
Reverse qualified
terminable interest
property elections

Rev. Proc. 2004–47, 2004–1, C.B. 169, provides an alternative method for certain taxpayers
to obtain an extension of time to make a late reverse qualified terminable interest property
election under § 2652(a)(3). This revenue procedure also informs taxpayers who are denied
relief or who are outside the scope of the revenue procedure of the information necessary to
obtain a letter ruling.

4980B
Failure to satisfy
continuation coverage
requirements of group
health plans

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

7701
Relief for a late initial
classification election
for a newly formed
entity

Rev. Proc. 2002–59, 2002–2 C.B. 615.

7701(a)(40) and
7871(d)
Indian tribal
governments and
subdivision of Indian
tribal governments

Rev. Proc. 84–37, 1984–1 C.B. 513, as modified by Rev. Proc. 86–17, 1986–1 C.B. 550,
and Rev. Proc. 2009–1, this revenue procedure, (provides guidelines for obtaining letter
rulings recognizing Indian tribal government or tribal government subdivision status; also
provides for inclusion in list of federally recognized Indian tribes published annually by the
Department of the Interior, Bureau of Indian Affairs, or in list of recognized 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).

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301.7701–2(a)
Classification of
undivided fractional
interests in rental real
estate

Rev. Proc. 2002–22, 2002–1 C.B. 733 (specifies the conditions under which the Service will
consider a letter ruling request that an undivided fractional interest in rental real property
(other than a mineral property as defined in § 614) is not an interest in a business entity).

301.7701–3
Automatic extensions
of time for late
S corporation election
and late corporate entity
classification

Rev. Proc. 2004–48, 2004–2 C.B. 172.

301.9100–3
Extension of time
to make entity
classification election

Rev. Proc. 2002–59, 2002–2 C.B. 615.

7702
Closing agreement for
failure to account for
charges for qualified
additional benefits

Rev. Proc. 2008–38, 2008–29 I.R.B. 139.

7702
Closing agreement for
failed life insurance
contracts

Rev. Proc. 2008–40, 2008–29 I.R.B. 151.

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

Rev. Proc. 2008–39, 2008–29 I.R.B. 143.

7704(g)
Revocation of election

Notice 98–3, 1998–1 C.B. 333.

SUBJECT MATTERS

REVENUE PROCEDURE

Accounting periods;
changes in period

Rev. Proc. 2002–39, 2002–1 C.B. 1046, as clarified and modified by Notice 2002–72, 2002–2
C.B. 843, and as modified by Rev. Proc. 2003–34, 2003–1 C.B. 856; and Rev. Proc. 2009–1,
this revenue procedure, for which sections 1, 2.01, 2.02, 2.05, 3.03, 5.02, 6.03, 6.05, 6.07,
6.11, 7.01(1), 7.01(2), 7.01(3), 7.01(4), 7.01(5), 7.01(6), 7.01(8), 7.01(9), 7.01(10), 7.01(13),
7.01(14), 7.01(15), 7.02(2), 7.02(4), 7.02(5), 7.02(6), 7.03, 7.04, 7.05, 7.07, 8.01, 8.03, 8.04,
8.05, 8.06, 10, 11, 15, 17, 18, Appendix A, and Appendix E are applicable.

Classification of
liquidating trusts

Rev. Proc. 82–58, 1982–2 C.B. 847, as modified and amplified by Rev. Proc. 94–45, 1994–2
C.B. 684, and as amplified by Rev. Proc. 91–15, 1991–1 C.B. 484 (checklist questionnaire),
as modified and amplified by Rev. Proc. 94–45.

Earnings and profits
determinations

Rev. Proc. 75–17, 1975–1 C.B. 677; Rev. Proc. 2009–1, this revenue procedure, sections
2.05, 3.03, 7, 8, and 10.05; and Rev. Proc. 2009–3, this Bulletin, section 3.01.

Estate, gift, and
generation-skipping
transfer tax issues

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

Deferred intercompany
transactions; election
not to defer gain or loss

Rev. Proc. 97–49, 1997–2 C.B. 523.

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Leveraged leasing

Rev. Proc. 2001–28, 2001–1 C.B. 1156, and Rev. Proc. 2001–29, 2001–1 C.B. 1160.

Rate orders; regulatory
agency; normalization

A letter ruling request that involves a question of whether a rate order that is proposed or
issued by a regulatory agency will meet the normalization requirements of § 168(f)(2) (preTax 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 Associate 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
(Procedure & Administration), Attn: CC:PA:LPD:DRU, P.O. Box 7604, Ben Franklin Station,
Washington, DC 20044 (or, if a private delivery service is used: Internal Revenue Service, Associate Chief Counsel (Procedure & Administration), Attn: CC:PA:LPD:DRU, Room 5336,
1111 Constitution Ave., NW, Washington, DC 20224). These communications will be treated
as third party contacts for purposes of § 6110.

Unfunded deferred
compensation

Safe harbor revenue procedures

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, as modified by Notice 2000–56, 2000–2 C.B. 393,
for the model trust for use in Rabbi Trust Arrangements.
.02 For requests relating to the following Code sections and subject matters, refer to the
following safe harbor revenue procedures.

CODE OR
REGULATION
SECTION

REVENUE PROCEDURE

103 and 141–150
Issuance of state or
local obligations

Rev. Proc. 93–17, 1993–1 C.B. 507 (change of use of proceeds); Rev. Proc. 97–13, 1997–1
C.B. 632, as modified by Rev. Proc. 2001–39, 2001–2 C.B. 38 (management contracts); and
Rev. Proc. 2007–47, 2007–29 I.R.B. 108 (research agreements).

61
Utility Cost Recovery
Securitization
Transactions

Rev. Proc. 2005–62, 2005–2 C.B. 507.

162
Restaurant Small Wares
Costs

Rev. Proc. 2002–12, 2002–1 C.B. 374.

165
Casualty and theft
losses from hurricanes

Rev. Proc. 2006–32, 2006–2 C.B. 61.

168
Depreciation of original
and replacement tires
for certain vehicles

Rev. Proc. 2002–27, 2002–1 C.B. 802.

168
Depreciation of fiber
optic node and trunk
line of a cable television
distribution system

Rev. Proc. 2003–63, 2003–2 C.B. 304.

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263
Treatment of rotable
spare parts as
depreciable assets

Rev. Proc. 2007–48, 2007–29 I.R.B. 110.

280B
Certain structural
modifications to a
building not treated as a
demolition

Rev. Proc. 95–27, 1995–1 C.B. 704.

446
Film producer’s
treatment of certain
creative property costs

Rev. Proc. 2004–36, 2004–1 C.B. 1063.

446
Bank’s treatment of
uncollected interest

Rev. Proc. 2007–33, 2007–21 I.R.B. 1289.

451
Up-front network
upgrade payments
made to utilities

Rev. Proc. 2005–35, 2005–2 C.B. 76.

451
Capital cost reduction
payments

Rev. Proc. 2002–36, 2002–1 C.B. 993.

461
Accrual of payroll
tax liabilities for
compensation

Rev. Proc. 2008–25, 2008–13 I.R.B. 686.

471
Estimating inventory
shrinkage

Rev. Proc. 98–29, 1998–1 C.B. 857.

471
Valuation of
remanufactured cores

Rev. Proc. 2003–20, 2003–1 C.B. 445.

471
Rolling-average
method of accounting
for inventories

Rev. Proc. 2008–43, 2008–30 I.R.B. 186.

475
Eligible positions

Rev. Proc. 2007–41, 2007–26 I.R.B. 1492.

584(a)
Qualification of a
proposed common trust
fund plan

Rev. Proc. 92–51, 1992–1 C.B. 988.

642(c)(5)
Qualification of trusts
as pooled income funds

Rev. Proc. 88–53, 1988–2 C.B. 712.

664
Charitable remainder
trusts

Rev. Proc. 2005–24, 2005–1 C.B. 909.

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664(d)(1)
Qualification of trusts
as charitable remainder
annuity trusts

Rev. Proc. 2003–53, 2003–2 C.B. 230; Rev. Proc. 2003–54, 2003–2 C.B. 236; Rev. Proc.
2003–55, 2003–2 C.B. 242; Rev. Proc. 2003–56, 2003–2 C.B. 249; Rev. Proc. 2003–57,
2003–2 C.B. 257; Rev. Proc. 2003–58, 2003–2 C.B. 262; Rev. Proc. 2003–59, 2003–2 C.B.
268; Rev. Proc. 2003–60, 2003–2 C.B. 274.

664(d)(2) and (3)
Qualification of trusts
as charitable remainder
unitrusts

Rev. Proc. 2005–52, 2005–2 C.B. 326; Rev. Proc. 2005–53, 2005–2 C.B. 339; Rev. Proc.
2005–54, 2005–2 C.B. 353; Rev. Proc. 2005–55, 2005–2 C.B. 367; Rev. Proc. 2005–56,
2005–2 C.B. 383; Rev. Proc. 2005–57, 2005–2 C.B. 392; Rev. Proc. 2005–58, 2005–2 C.B.
402; Rev. Proc. 2005–59, 2005–2 C.B. 412.

832
Insurance company
premium acquisition
expenses

Rev. Proc. 2002–46, 2002–2 C.B. 105.

856(c)
Certain loans treated as
real estate assets

Rev. Proc. 2003–65, 2003–2 C.B. 336.

860H
Transfers of ownership
interests in Financial
Asset Securitization
Investment Trusts

Rev. Proc. 2001–12, 2001–1 C.B. 335.

1031(a)
Qualification as a
qualified exchange
accommodation
arrangement

Rev. Proc. 2000–37, 2000–2 C.B. 308, as modified by Rev. Proc. 2004–51, 2004–2 C.B. 294.

1031
Safe harbor with
respect to exchanges of
residential real property

Rev. Proc. 2008–16, 2008–10 I.R.B. 547.

1286
Determination
of reasonable
compensation under
mortgage servicing
contracts

Rev. Proc. 91–50, 1991–2 C.B. 778.

1362(f)
Automatic inadvertent
termination relief to
certain corporations

Rev. Proc. 2003–43, 2003–1 C.B. 998.

2056A
Qualified Domestic
Trust

Rev. Proc. 96–54, 1996–2 C.B. 386.

2702(a)(3)(A) and
25.2702–5(c)
Qualified Personal
Residence Trust

Rev. Proc. 2003–42, 2003–1 C.B. 993.

4051(a)(2)
Imposition of tax on
heavy trucks and trailers
sold at retail

Rev. Proc. 2005–19, 2005–1 C.B. 832.

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1.7704–2(d)
New business activity
of existing partnership
is closely related to
pre-existing business

Rev. Proc. 92–101, 1992–2 C.B. 579.

SUBJECT MATTERS
Certain rent-to-own
contracts treated as
leases
Automatic change in accounting
period revenue procedures

REVENUE PROCEDURE
Rev. Proc. 95–38, 1995–2 C.B. 397.

.03 For requests for an automatic change in accounting period, refer to the following automatic change revenue procedures published and/or in effect as of December 31, 2008:
Rev. Proc. 2006–45, 2006–45 I.R.B. 851 (certain corporations); Rev. Proc. 2006–46,
2006–2 C.B. 859 (certain partnerships, subchapter S corporations, personal service corporations, and trusts); and Rev. Proc. 2003–62, 2003–2 C.B. 299 (individuals seeking a calendar
year);
The Commissioner’s consent to an otherwise qualifying automatic change in accounting
period is granted only if the taxpayer timely complies with the applicable automatic change
revenue procedure.
Rev. Proc. 2009–1, 2009–1 I.R.B. 1.

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