Revenue Procedure

SECTION 4. PROCEDURES
.01 Employers eligible to opt out. For
tax year 2009, employers who are notified
that they should file Form 944 may opt out
if they timely notify the IRS that they satisfy at least one of the following conditions:
(1) The employer anticipates that its
employment tax liability for tax year 2009
will be more than $1,000; or
(2) The employer wants to file electronically quarterly Forms 941 for tax year
2009.
Employers who received notification to
file Form 944 in prior years and did not
previously opt out of filing Form 944 are
eligible to opt out for tax year 2009 if they
satisfy one of the conditions listed above.
.02 Opt-out procedures. Employers
who satisfy one of the conditions in section 4.01 must call or write the IRS stating
that they want to opt out of filing Form
944 before the applicable due date, as
indicated below. Employers can find the
appropriate IRS contact phone number
and mailing address below.
(1) Due dates.
(a) Employers who have previously filed
Form 941 or Form 944 or the related Spanish-language returns or returns for U.S.
possessions. Employers who want to call
to opt out of filing Form 944 must call the
IRS on or before April 1, 2009. Employers who want to write to opt out of filing
Form 944 must have their written correspondence postmarked on or before March
15, 2009.
(b) New employers. Businesses that recently received an employer identification
number or had an employer identification
number but were not previously required

to file Form 941 or Form 944 or the related Spanish-language returns or returns
for U.S. possessions who want to call to
opt out must call the IRS on or before the
first day of the month that their first required Form 941 is due (i.e., call made on
or before April 1, 2009, July 1, 2009, October 1, 2009, or January 1, 2010). Employers who want to write to opt out of filing Form 944 must have their written correspondence postmarked on or before the
15th day of the month before their first required Form 941 is due (i.e., correspondence postmarked on or before March 15,
2009, June 15, 2009, September 15, 2009,
or December 15, 2009). For any due date
that falls on a Saturday, Sunday, or legal
holiday, the last day employers may call
the IRS or have their written correspondence postmarked is the next business day
following that Saturday, Sunday, or legal
holiday.
(2) Phone numbers. Employers can call
the IRS to opt out of filing Form 944 by
using the following phone numbers:
(a) Employers in the United States, including Puerto Rico and the U.S. Virgin Islands, can call 1–800–829–4933.
(b) Employers in Guam can call
671–472–7471.
(c) All other international callers can
call 01–215–516–2000 or the nearest IRS
office.
(3) Mailing Addresses. Employers can
write the IRS to opt out of filing Form 944
by using one of the two following mailing
addresses:
Department of Treasury, Internal Revenue Service, Ogden, Utah 84201–0038 or
Department of Treasury, Internal Revenue
Service, Cincinnati, Ohio 45999–0038.

.03 Confirmation of opt-out of filing
Form 944. The IRS will send written confirmation to employers that their filing requirement was changed to Form 941. Employers who are notified to file Form 944
and are not notified that their filing requirement was changed to Form 941 must
file Form 944 rather than Forms 941.
.04 Requests for Notification to File
Form 944. Beginning with the 2009 tax
year, the IRS will send notification of eligibility to file Forms 944 only upon request
by the qualified employer. Employers
may request to receive such notification
by calling the IRS at the telephone numbers identified in paragraph .02(2) above
by the due dates identified in paragraph
.02(1) above. Employers who previously
received notification of their qualification
to file Forms 944 must continue to file
Forms 944 unless they opt out consistent
with the procedures described above.
SECTION 5. EFFECTIVE DATE
This revenue procedure is effective on
January 1, 2009.
SECTION 6. DRAFTING
INFORMATION
The principal authors of this revenue procedure are Raymond Bailey
and Audra Dineen of the Office of
Associate Chief Counsel (Procedure &
Administration). For further information
regarding this revenue procedure, contact
Raymond Bailey or Audra Dineen at (202)
622–4910 (not a toll-free call).

26 CFR 601.202: Closing agreements.
(Also Part I, §§ 446, 482, 7121; 1.446–1, 301.7121–1.)

Rev. Proc. 2009–14
TABLE OF CONTENTS
SECTION 1. PURPOSE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 326
SECTION 2. BACKGROUND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 326
SECTION 3. SCOPE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 326

.01 Eligible taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 326
.02 Eligible taxable years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 326

2009–3 I.R.B.

324

January 21, 2009

.03 Eligible issues generally. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.04 Relationship of eligible issues to eligible taxable years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.05 Eligible domestic and eligible international issues require coordination and consultation with
Associate Chief Counsel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.06 Eligible international issues requiring Associate Chief Counsel (International) concurrence in
execution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.07 Special provisions for requests on international issues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.08 Excluded issues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.09 Methods of accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.10 Definition of taxpayer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

326
326
326
326
327
327
328
328

SECTION 4. REQUESTING A PRE-FILING AGREEMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 328

.01 Required information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.02 Specific descriptions of issues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.03 Perjury statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.04 Agreement regarding examination or inspection of records. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.05 Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.06 Where to submit request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

328
328
328
329
329
329

SECTION 5. SELECTING TAXPAYERS FOR THE PFA PROGRAM . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 329

.01 Jurisdiction of LMSB Industry Director and coordination and consultation with the Associate Chief
Counsel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.02 Criteria for selection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.03 Notification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.04 Requests not accepted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

329
329
329
329

SECTION 6. PROCESSING A REQUEST FOR A PFA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 329

.01 Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.02 Continuing coordination. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.03 Drafting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.04 Return filing requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.05 TEFRA taxpayers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.06 Execution prior to filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.07 Execution after filing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

329
329
330
330
330
330
330

SECTION 7. NATURE AND EFFECT OF A PFA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 330

.01 Criteria for issuance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 330
.02 Form and content . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 330
.03 Methods and periods of accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 330
SECTION 8. WITHDRAWAL. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 331
SECTION 9. NO PFA EXECUTED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 331

.01 Post-filing procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 331
.02 Administrative appeals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 331
SECTION 10. USER FEE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 331

.01 Taxpayers subject to fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.02 Amount of fee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.03 Time and method of payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.04 Withdrawal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

331
331
331
331

SECTION 11. DISCLOSURE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 331
SECTION 12. EFFECTIVE DATE AND DURATION OF PROCEDURE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 331
SECTION 13. EFFECT ON OTHER DOCUMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 331
SECTION 14. RECORDKEEPING REQUIREMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 331
SECTION 15. PAPERWORK REDUCTION ACT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 331

January 21, 2009

325

2009–3 I.R.B.

SECTION 16. DRAFTING INFORMATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 332

SECTION 1. PURPOSE
.01 This revenue procedure permits a
taxpayer under the jurisdiction of the Large
and Mid-Size Business Division to request
that the Service examine specific issues relating to tax returns before those returns
are filed. This revenue procedure supersedes Rev. Proc. 2007–17, 2007–4 I.R.B.
368. This revenue procedure provides the
framework within which a taxpayer and
the Service may work together in a cooperative environment to resolve, after examination, issues accepted into the program.
If the taxpayer and the Service are able to
resolve the examined issues before the returns that they affect are filed, this revenue
procedure authorizes the taxpayer and the
Service to memorialize their agreement by
executing an LMSB Pre-Filing Agreement
(PFA).
.02 This revenue procedure outlines the
procedures for resolving issues through
pre-filing examinations. Taxpayers and
the Service often resolve issues more effectively and efficiently through a pre-filing examination than a post-filing examination, because the taxpayer and the
Service have more timely access to the
records and personnel that are relevant
to the issues. A pre-filing examination
also provides the taxpayer with certainty
regarding the examined issue at an earlier point than a post-filing examination.
These procedures benefit both taxpayers
and the Service by improving the quality
of tax compliance while reducing costs,
burdens, and delays. Unlike letter rulings
and other forms of written advice provided
by the Offices of the Associates Chief
Counsel (see Rev. Proc. 2008–1, 2008–1
I.R.B. 1), a PFA does not determine the tax
treatment of prospective or future transactions or events, but only of completed
transactions or events whose tax treatment
has not yet been reported on a return.
SECTION 2. BACKGROUND
.01 In Rev. Proc. 2001–22, 2001–1
C.B. 745, the Service provided procedures
for LMSB taxpayers to request an examination and resolve specific issues relating
to returns that were neither due (taking into
account any extensions of time to file) nor
filed.

2009–3 I.R.B.

.02 Because Rev. Proc. 2001–22 limited the eligible years for the PFA program
to current or prior taxable years for which
returns were neither due nor filed, taxpayers and the Service could not resolve issues
for multiple future taxable years or issues
regarding appropriate methodologies for
determining tax consequences that would
affect future taxable years. In Rev. Proc.
2005–12, the Service expanded the scope
of the PFA program by allowing taxpayers and the Service to address certain issues over a limited number of future taxable years. In addition, the Service revised
the domestic and international issues eligible for the PFA program.
.03 In Rev. Proc. 2007–17, the Service renewed the PFA program with minimal changes, clarifying the procedures for
processing a PFA request and updating the
user fee requirements for a PFA. Section
12 of Rev. Proc. 2007–17 provided that
the revenue procedure would remain in
effect until December 31, 2008, unless
sooner revoked, modified, or superseded.
.04 The objective of the PFA program
remains to resolve, before returns are filed,
issues that are likely to be disputed in
post-filing audits. This revenue procedure
makes the PFA program permanent.
SECTION 3. SCOPE
.01 Eligible taxpayers. This revenue
procedure applies to taxpayers under the
jurisdiction of LMSB that desire to resolve
issues that otherwise may be the subject of
a post-filing examination through a PFA.
.02 Eligible taxable years.
(1) Current, past, and future taxable
years. An eligible taxpayer may request a
PFA for the current taxable year, any prior
taxable year for which the original return
is not yet due (taking into account any extensions of time to file) and is not yet filed
and, except in the case of a PFA provided
under section 3.09(2), for a limited number
of future taxable years.
(2) Agreements for future taxable years.
Agreements for future taxable years are
limited to four taxable years beyond the
current taxable year.
.03 Eligible issues generally.
(1) Factual issues and well-established
law. The Service will consider entering
into a PFA on any issue that requires ei-

326

ther a determination of facts or the application of well-established legal principles
to known facts.
(2) Issues that involve a methodology.
The Service also will, in general, consider
entering into a PFA regarding a methodology used by a taxpayer to determine the
appropriate amount of an item of income,
allowance, deduction, or credit.
(3) Issues under the jurisdiction of other
Service divisions. The Service will consider entering into a PFA on an issue under the jurisdiction of an operating division
of the Service other than LMSB, but only
with the concurrence of that operating division.
.04 Relationship of eligible issues to eligible taxable years. An issue also must
relate to an eligible taxable year or years
in order to be an eligible issue.
.05 Eligible domestic and eligible international issues require coordination and
consultation with Associate Chief Counsel.
There is no list of eligible domestic and international issues. Any domestic or international issue that requires either a determination of facts or application of well-established legal principles to known facts
and that is not excluded under section 3.08
or section 3.09 of this revenue procedure is
likely suitable for a PFA.
The Service may, in its sole discretion,
refuse to address an issue in a PFA based
on considerations of sound tax administration. Before any decision is made to proceed with the taxpayer’s request for a PFA,
the Service must coordinate and consult
with the Associate Chief Counsel having
subject matter jurisdiction over any issue
proposed to be determined by a PFA. As
part of this coordination and consultation,
the Associate Chief Counsel may consider
whether the issue is more appropriately resolved by a letter ruling or other form of
written advice from the Offices of the Associate Chief Counsel, as described in Rev.
Proc. 2008–1, 2008–1 I.R.B. 1, or its successors, and whether the issue is currently
one with respect to which the Service will
not, or will not ordinarily, issue a letter
ruling. See Rev. Proc. 2008–3, 2008–1
I.R.B. 110, Rev. Proc. 2008–7, 2008–1
I.R.B. 229, and their successors.
.06 Eligible international issues requiring Associate Chief Counsel (Inter-

January 21, 2009

national) concurrence in execution. This
subsection lists specific international issues that are likely suitable for a PFA,
but also require that the Associate Chief
Counsel (International) concur with the
acceptance of the issue into the PFA Program and execution of the PFA. Even
though an issue in a particular case appears on this list, the Service may, in its
sole discretion, refuse to address that issue based on considerations of sound tax
administration. The eligible issues are:
(1) whether a unit of the taxpayer’s
trade or business is a qualified business
unit within the meaning of section 989(a)
and the regulations promulgated under
that section;
(2) whether the taxpayer is engaged
in a trade or business within the United
States (excluding questions under section
864(b)(2));
(3) the amount of gross income that
is effectively connected with the conduct
by the taxpayer of a trade or business
within the United States (see Rev. Proc.
2008–31, 2008–23 I.R.B. 1133 (Advance
Pricing Agreement program));
(4) factual determinations concerning
the extent to which, under section 882(c),
deductions are connected with income
that is effectively connected with the taxpayer’s conduct of a trade or business
within the United States; and
(5) whether the taxpayer has a permanent establishment in the United States for
purposes of a bilateral income tax convention to which the United States is a party
and, if so, what profits are attributable to
that permanent establishment. See Rev.
Proc. 2008–31.
.07 Special provisions for requests on
international issues. The provisions of this
section apply, in addition to the generally
applicable provisions of this revenue procedure, to any request for a PFA on an issue
having international implications.
(1) A PFA and any factual information
contained in the background files is subject
to exchange of information under income
tax treaties or tax information exchange
agreements in accordance with the terms
of such treaties and agreements (including
terms regarding relevancy, confidentiality,
and the protection of trade secrets). In
cases where the exchange of information
would be discretionary, information may
be exchanged to the extent consistent with

January 21, 2009

sound tax administration and the practices
of the relevant foreign competent authority.
(2) To minimize taxpayer and governmental uncertainty and administrative
cost, taxpayers that seek a PFA on an international issue are encouraged to seek
competent authority consideration under
the mutual agreement procedure of any
applicable United States income tax convention. This consideration will be given
after the PFA is concluded, and the PFA
may be modified to reflect the outcome of
the mutual agreement procedure.
(3) A taxpayer may request a PFA
for an international issue that is the subject of a previously submitted request
for competent authority assistance. The
consideration of this competent authority
request will not be suspended during the
PFA process. If the taxpayer requests a
PFA and the previously submitted request
for competent authority assistance is ongoing, if appropriate, the taxpayer also
should make a request for the Accelerated
Competent Authority Procedure of Rev.
Proc. 2006–54, 2006–2 C.B. 1035.
.08 Excluded issues. The Service will
not enter into a PFA on the following types
of issues:
(1) Transfer pricing issues. See Rev.
Proc. 2006–9, 2006–1 C.B. 278, Rev.
Proc. 2008–31, and their successors;
(2) Except as provided in section
3.09(2) of this revenue procedure, issues
involving a change in accounting method.
See Treas. Reg. § 1.446–1(e). This includes issues that are or have been the
subject of a request by or with respect
to the taxpayer for consent to change a
method of accounting under procedures
such as Rev. Proc. 97–27, 1997–1 C.B.
680 (as modified and amplified by Rev.
Proc. 2002–19, 2002–1 C.B. 696, and
as amplified and clarified by Rev. Proc.
2002–54, 2002–2 C.B. 432), or its predecessor or successor, or of an application
filed under automatic consent procedures
such as Rev. Proc. 2008–52, 2008–36
I.R.B. 587, or its predecessor or successor. This also includes issues for which
a change in accounting method is necessary to resolve the issue. A taxpayer must
obtain consent to make an accounting
method change by using applicable administrative procedures. See generally Rev.

327

Proc. 97–27 and Rev. Proc. 2008–52, or
their successors;
(3) Issues involving the annual accounting period. See Treas. Reg. § 1.442–1.
This includes issues that are or have been
the subject of a request by or with respect
to the taxpayer for permission to adopt,
change, or retain an annual accounting period under procedures such as 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), or an application filed under automatic procedures such
as Rev. Proc. 2002–37, 2002–1 C.B. 1030,
and Rev. Proc. 2002–38, 2002–1 C.B.
1037, or their predecessors or successors.
This also includes issues for which a ruling regarding an annual accounting period
is necessary to resolve the issue;
(4) Issues of reasonable cause, due diligence, good faith, clear and convincing evidence, or any other similar standard under
Subtitle F (Procedure and Administration)
of the Internal Revenue Code;
(5) Issues involving the applicability of
any penalty or criminal sanction;
(6) Issues that are, or will be, the subject
of a pending or proposed request for a determination letter, technical advice memorandum, or letter ruling issued to or regarding the taxpayer;
(7) Issues for which the taxpayer proposes a resolution that is contrary to a letter
ruling, determination letter, technical advice memorandum, or closing agreement
previously issued to or regarding the taxpayer;
(8) Issues for which the taxpayer proposes a resolution that is contrary to a position proposed by the Service in response
to a request for a letter ruling or determination letter that was withdrawn by the taxpayer;
(9) Issues that are the subject of pending litigation between the Service and the
taxpayer for an earlier taxable year;
(10) Issues designated for litigation for
an earlier taxable year of the taxpayer by
the Office of Chief Counsel;
(11) Issues that involve a tax shelter described in section 6662(d)(2)(C)(ii);
(12) Issues that require the Service to
determine whether the taxpayer, rather
than another entity, is the common law
employer; and
(13) Issues relating to transactions
that have not yet occurred, regardless

2009–3 I.R.B.

of whether the issue otherwise would
qualify as one on which the Service
will issue letter rulings or other forms
of written guidance as described in
Rev. Proc. 2008–1, 2008–1 I.R.B. 1, and
successor revenue procedures.
.09 Methods of accounting.
(1) Except as provided in section
3.09(2) of this revenue procedure, the
Service will not enter into a PFA for issues relating to a change in method of
accounting. In applying the law to the
facts, or establishing the facts, a change
in the overall plan of accounting for gross
income or deductions from the treatment
of such items in prior taxable years, or a
change in the treatment of any item that
involves the proper time for the inclusion
of an item or the taking of an item as a
deduction from the treatment of such item
in prior taxable years generally may be a
change in method of accounting. A PFA
may not be used to change a taxpayer’s
method of accounting.
(2) If the Service has issued a letter ruling granting consent to a change in method
of accounting under Rev. Proc. 97–27, or
its successor, a taxpayer may request and
the Service may enter into a PFA with respect to the approved change in method of
accounting. In such case, a PFA may include determinations described in section
11 of Rev. Proc. 97–27 or a similar provision of its successor. Thus, for example, a
taxpayer may request and the Service may
enter into a PFA with respect to the amount
of the section 481(a) adjustment and the
implementation of the change in method
of accounting in accordance with the terms
and conditions of the consent agreement
and Rev. Proc. 97–27. A PFA under
this provision may only apply to the taxable year of change and may not apply to
any other taxable years, except that a determination of the amount of the section
481(a) adjustment under section 11.01(2)
of Rev. Proc. 97–27, or a successor, shall
apply to any other taxable year for which
such amount is taken into account (i.e., any
spread period). A PFA under this provision
may not be entered into with respect to a
change in method of accounting requested
pursuant to automatic consent procedures,
such as Rev. Proc. 2008–52.
.10 Definition of taxpayer. For purposes of section 3 of this revenue procedure, any reference to the taxpayer also in-

2009–3 I.R.B.

cludes a related taxpayer and any predecessor of the taxpayer or a related taxpayer.
A related taxpayer is one related within the
meaning of section 267 or a member of
an affiliated group within the meaning of
section 1504 that includes the taxpayer. A
predecessor is an entity for whose tax liability the taxpayer or a related taxpayer is
or was primarily or secondarily liable.
SECTION 4. REQUESTING A
PRE-FILING AGREEMENT
.01 Required information. A request for
a PFA must contain the following information:
(1) Names, addresses, telephone numbers, and taxpayer identification numbers
of all interested parties;
(2) The name, title, address, and telephone number of a person to contact. If
the person to contact is an authorized representative of the taxpayer, a properly executed Form 2848, Power of Attorney and
Declaration of Representative, must accompany the request;
(3) The annual accounting period and
the overall method of accounting (for example, cash receipts and disbursements
or accrual) for maintaining the accounting
books and filing the federal income tax
returns of all interested parties;
(4) The location of the taxpayer’s tax
staff and records;
(5) A brief description of the taxpayer’s
business operations, including the principal business activity code used by the taxpayer on its last filed return;
(6) The taxable year(s) for which the
PFA is sought, the last date on which
the taxpayer may file (with extensions) a
timely return for that year (or for the first
of those taxable years), and, if earlier, the
date on which the taxpayer intends to file
that return; and
(7) The dollar amount of assets reflected on the most recently filed return.
.02 Specific descriptions of issues. A request for a PFA should also contain a separate written statement for each proposed
issue that concisely:
(1) Describes the issue;
(2) Summarizes all the facts that are
relevant and material to the issue and, in
the case of agreements for future taxable
years, any related factual assumptions that
may be appropriate (see section 7.02(2),
below);

328

(3) States whether the issue involves
an item or transaction in which two or
more persons may take contrary positions
(a “whipsaw” issue);
(4) Summarizes all relevant legal authorities, including citations to specific
sections of the Internal Revenue Code,
Income Tax Regulations, case law, tax
treaties, and other authorities, and discusses why the issue is an eligible issue,
as defined in section 3 of this revenue
procedure;
(5) Summarizes and discusses the implications of any known authorities that
may be contrary to the position advanced,
such as legislation (or pending legislation),
court decisions, regulations, revenue rulings, revenue procedures, notices (including notices of proposed rulemaking), or announcements;
(6) Discusses whether and how the PFA
will affect taxable years before or after the
taxable year for which the PFA is sought;
(7) Describes any proposed methodology to be used;
(8) Discusses whether the issue qualifies for mutual agreement procedure consideration under any United States income
tax treaty, specifies the treaty, and states
whether the taxpayer previously applied or
will apply for competent authority assistance with respect to the issue for the year
or years in question or any prior year;
(9) States whether the taxpayer has, for
the current taxable year or any prior taxable year, requested a letter ruling (including a request for consent to a change in
method of accounting or a request to adopt,
change, or retain an annual accounting period), determination letter, or technical advice on the issue;
(10) Discusses whether the issue can
reasonably be resolved by the earliest date
on which the taxpayer intends to file any
relevant return; and
(11) Describes the availability, organization, and location of the records and
other information that substantiate the taxpayer’s proposed position on the issue.
.03 Perjury statement. A request for
a PFA, and any supplemental submissions
(including additional documents), must include a declaration, signed by a person
currently authorized to sign the taxpayer’s
federal income tax return, in the following
form:

January 21, 2009

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 facts presented in support of the request for the Pre-Filing Agreement are
true, correct, and complete.
.04 Agreement regarding examination
or inspection of records. The request for
a PFA also must contain a statement by the
taxpayer in the following form:
The taxpayer agrees that the review
of records and information under the
PFA procedures does not constitute
an inspection within the meaning of
section 7605(b) and will not preclude
or impede (under section 7605(b) or
any administrative provisions adopted
by the Service) the Service from later
examining any return or inspecting any
records. The taxpayer further agrees
that procedural restrictions, such as
providing notice under section 7605(b),
do not apply to actions taken under the
PFA procedures.
.05 Signature. The request for a PFA
must be signed by the taxpayer or a representative properly authorized by the
taxpayer in an accompanying Form 2848,
Power of Attorney and Declaration of
Representative.
.06 Where to submit request.
(1) In the case of a taxpayer whose return for any taxable year is currently under examination by LMSB, a request for
a PFA should be submitted to the LMSB
Team Manager in charge of the examination; or
(2) In the case of a taxpayer who has no
returns under examination for any taxable
year, a request for a PFA should be sent by
any of the following methods:
(a) mail to the following address:
Internal Revenue Service
Attn: LMSB:PFT:PFS
PFA Program Manager
Mint Building
1111 Constitution Avenue, NW
Washington, DC 20224;
(b) facsimile transmission to the attention of the PFA Program Manager at (202)
283–8406 (not a toll-free call); or
(c)
electronic
transmission
to
[email protected].

January 21, 2009

SECTION 5. SELECTING TAXPAYERS
FOR THE PFA PROGRAM
.01 Jurisdiction of LMSB Industry Director and coordination and consultation
with the Associate Chief Counsel. The
LMSB Industry Director having jurisdiction over the taxpayer, after coordination
and consultation with the Associate Chief
Counsel having subject matter jurisdiction
over any issue proposed to be determined
by a PFA, will decide whether to accept
the taxpayer’s request for a PFA. (For purposes of this revenue procedure, the term
“LMSB Industry Director” includes a duly
authorized designee of an LMSB Industry
Director.) The decision regarding the acceptance of any PFA involving an international issue also will require the concurrence of the Deputy Commissioner, International (LMSB). In general, the Associate
Chief Counsel will respond within 10 business days to a request for coordination and
consultation to proceed with the PFA.
.02 Criteria for selection. The criteria
for selecting taxpayers to participate in the
PFA program include, but are not limited
to:
(1) Whether the specific issue presented
by the taxpayer’s facts is an eligible issue
under section 3 of this revenue procedure
and is otherwise suitable for the PFA program;
(2) The direct or indirect impact of a
PFA upon other years, issues, taxpayers, or
related cases;
(3) Whether Service resources are
available;
(4) Whether the taxpayer is willing and
able to dedicate sufficient resources to the
PFA process;
(5) Whether the PFA is likely to result
in two or more persons taking contrary positions on an item or transaction (a “whipsaw” issue);
(6) The time remaining until the due
date and expected filing date, if earlier than
the due date, of the earliest return to which
the PFA relates; and
(7) The overall probability of completing the process and entering into a PFA by
the proposed date for filing the earliest return to which the PFA relates.
Early submission of a request will facilitate completion of a PFA before any
associated returns become due. As a result, early requests are more likely to be se-

329

lected for the PFA program and the Service
urges taxpayers to submit PFA requests as
early as possible.
.03 Notification. A representative of
LMSB will contact the taxpayer within 15
business days of actual receipt of the taxpayer’s request for a PFA to acknowledge
that the Service has received the request.
After a PFA request is received, a representative of LMSB will inform the taxpayer
in writing whether the request has been selected for the PFA program and the issues
the Service will consider.
.04 Requests not accepted. A taxpayer
may not appeal the Service’s decision not
to accept a request for a PFA. A taxpayer
not selected for the PFA program remains
eligible for other early issue resolution
procedures, including the Accelerated Issue Resolution (AIR) program (see Rev.
Proc. 94–67, 1994–2 C.B. 800).
SECTION 6. PROCESSING A
REQUEST FOR A PFA
.01 Planning. If the Service accepts
the taxpayer’s request for a PFA, a representative of LMSB will contact the taxpayer and schedule an orientation meeting with the taxpayer and examination personnel to discuss the PFA process and explain the roles and responsibilities of each
participant. Immediately after the orientation meeting, the taxpayer and the Service
should meet to formulate a plan and timeline that will result in a thorough development of the facts and a successful resolution of the issues before any associated returns are due. During the planning phase
and throughout the PFA process, the taxpayer must provide information requested
by the Service and assist the Service in the
timely and efficient resolution of the examined issues. If, at any time after a request
for a PFA has been accepted, the facts that
are relevant and material to the request for
a PFA significantly change or, in the case
of proposed agreements for future taxable
years, any factual assumptions that may be
appropriate significantly change, the taxpayer must promptly inform the Service
through the examination team assigned to
the PFA.
.02 Continuing coordination. After a
request for a PFA has been accepted, the
LMSB Industry Director having jurisdiction over the PFA request will, through

2009–3 I.R.B.

the examination team and local counsel assigned to the PFA, coordinate and consult
with the Associate Chief Counsel having
subject matter jurisdiction over the issue
proposed to be determined by the PFA to
ensure that that issue remains suitable for
a PFA. The LMSB Industry Director will,
through the examination team and local
counsel assigned to the PFA, inform the
Associate Chief Counsel if, at any time
after a request for a PFA has been accepted, the facts that are relevant and material to the issue significantly change or,
in the case of agreements for future taxable
years, any factual assumptions that may be
appropriate significantly change.
.03 Drafting. After the development of
the facts and issues, the Team Manager
will meet informally with the taxpayer to
determine whether the parties agree on a
PFA. If the parties reach agreement, the
taxpayer will work with the Service to prepare the initial draft of the PFA. The PFA
will be prepared by the taxpayer and the
audit team with assistance, as necessary,
from the PFA Program Manager, the Office of Chief Counsel, or other Service
personnel. Except as provided in section
3.06, the Associate Chief Counsel having
subject matter jurisdiction over the issue
in the PFA need not execute or give final
approval to the proposed PFA; however,
upon execution of the PFA, the PFA Program Manager will immediately forward a
copy of the PFA to the office of that Associate Chief Counsel.
.04 Return filing requirements. The
Service’s acceptance of a taxpayer’s request for a PFA does not suspend or waive
the normal filing requirements for any tax
returns that may be affected by the proposed PFA.
.05 TEFRA taxpayers. If the procedures
set forth in sections 6221 through 6233 apply to the taxpayer requesting the PFA and
the issue determined by the PFA is a partnership item as defined in section 6231,
the PFA process will be terminated for that
issue if no agreement is reached with all
partners by the date that is 30 business days
before the due date for the partnership return (taking into account any extensions of
time to file that may be in effect).
.06 Execution prior to filing. If a PFA
is executed before a return is filed, the taxpayer must report the issues determined by
the PFA according to the terms and condi-

2009–3 I.R.B.

tions of the PFA. A copy of the PFA must
be attached to the return.
.07 Execution after filing. If the Service and the taxpayer do not reach agreement on an issue before the taxpayer files
an associated return, the Service and the
taxpayer may still attempt to resolve the
issue and enter into a PFA. If the filed return is inconsistent with the terms and conditions of the contemplated PFA, the taxpayer must agree to file an amended return
consistent with those terms and conditions.
A post-filing PFA should state whether the
taxpayer is required to file an amended return. It should further state that the Service may assess additional tax due, if any,
if an amended return is not filed. The taxpayer must attach a copy of the PFA to any
amended return.
SECTION 7. NATURE AND EFFECT
OF A PFA
.01 Criteria for issuance. An authorized Service official may execute a PFA
if that official determines that:
(1) Entering into the PFA is consistent
with the goals of the PFA program;
(2) The resolution of issues in the PFA
reflects well-settled legal principles and
correctly applies those principles to the
facts established by the examination team;
(3) The issues determined by the PFA
are eligible issues under section 3 of this
revenue procedure;
(4) Any methodology approved for use
by a taxpayer to determine the appropriate
amount of an item of income, allowance,
deduction, or credit has a documented factual basis; and
(5) There is an advantage in having the
issues permanently and conclusively resolved for the taxable years covered by the
PFA, or the taxpayer shows good and sufficient reasons for desiring a PFA and the
United States will suffer no disadvantage
if the agreement is executed.
.02 Form and content.
(1) A PFA that makes determinations
for the current taxable year (and any prior
taxable year for which a return is not yet
due) is a closing agreement under section
7121. The form and content of this type of
PFA must comply with Rev. Proc. 68–16,
1968–1 C.B. 770.
(2) A PFA that makes a determination
for one or more future taxable years as

330

well as for the current taxable year (and
any prior taxable year for which a return
is not yet due) is a non-statutory agreement. Although not a closing agreement
under section 7121, this type of PFA is a
binding contract between the Service and
a taxpayer. It is subject to any legislative
enactment that is applicable to the taxable
years to which the PFA relates. There is no
prescribed format for such an agreement.
The parties to a non-statutory agreement
may, by mutual consent (and, if applicable, the further mutual agreement between
the United States and any treaty partner
that has entered into a mutual agreement
that is a basis for the PFA), modify or terminate the agreement. A taxpayer who
wants to modify or terminate a non-statutory agreement should submit a request to
the office that originally processed the taxpayer’s request for a PFA. The parties to
a non-statutory agreement also may condition its determinations on the continuing
validity of certain stated assumptions. A
“stated assumption” is any fact (whether or
not within the control of the taxpayer) related to the taxpayer, a third party, an industry, or business and economic conditions whose continued existence is material to the determinations of the PFA. A
stated assumption might include, for example, a particular mode of conducting
business operations. If a stated assumption
is no longer valid, a non-statutory agreement conditioned on such stated assumption will terminate as of the first day of the
taxable year in which the stated assumption is no longer valid.
(3) A PFA concerning international
issues will not be subject to the special limitation of section 7.05, Effect of
Agreements or Judicial Determinations on
Competent Authority Proceedings, of Rev.
Proc. 2006–54, 2006–2 C.B. 1035, which
sets forth the effect of a closing agreement
on the procedure for competent authority
consideration under the mutual agreement
procedure of United States income tax
conventions.
.03 Methods and periods of accounting.
(1) A PFA does not constitute the consent of the Commissioner under section
446(e) to any change in method of accounting or the approval under section 442
of any adoption, change, or retention of an
annual accounting period by the taxpayer.

January 21, 2009

(2) A PFA does not constitute a final determination regarding the adoption,
change, or retention of an annual accounting period by the taxpayer,
(3) A PFA does not constitute a final determination regarding the methods of accounting of the taxpayer for any taxable
year, except to the extent authorized by
section 3.09(2).
(4) A PFA authorized under section
3.09(2) must include the following agreement:
Nothing in this agreement precludes
the taxpayer from requesting, or the
Service from requiring, a change in the
taxpayer’s method of accounting for
years after the year of change.
SECTION 8. WITHDRAWAL
.01 At any time prior to the execution
of the PFA, either the taxpayer or the Service may withdraw from consideration all
or part of the request for a PFA. The withdrawal must be in writing and signed by
the party initiating the withdrawal, i.e.,
the taxpayer or his authorized representative or the Industry Director, Director Field
Operations, or the Director Field Specialists.
.02 Notwithstanding the withdrawal by
either the taxpayer or the Service of any or
all the issues that are the subject of the request for a PFA, the taxpayer’s agreement
under section 4.04 of this revenue procedure will remain in effect.
SECTION 9. NO PFA EXECUTED
.01 Post-filing procedures. If the Service and the taxpayer do not agree upon
and execute a PFA that resolves an issue,
either before or after the filing of the return to which the PFA relates, and the Service subsequently disagrees with the taxpayer’s treatment of the issue on the return,
the taxpayer and the Service may continue
their efforts to reach an agreement using
post-filing procedures, such as the Accelerated Issue Resolution (AIR) procedures
under Rev. Proc. 94–67, 1994–2 C.B. 800.
This continuation of the process does not
require a new application.
.02 Administrative appeals. If the Service and the taxpayer are unable to resolve
an issue by a PFA or an AIR agreement, the
taxpayer may pursue an administrative appeal either by requesting an early referral

January 21, 2009

to Appeals under the procedures set forth
in Rev. Proc. 99–28, 1999–2 C.B. 109, or
by protesting any proposed deficiency related to the issue.
SECTION 10. USER FEE
.01 Taxpayers subject to fees. Taxpayers are subject to a user fee only if they are
selected to participate in the PFA program.
.02 Amount of fee. The user fee for taxpayers selected to participate in the PFA
program is $50,000, or as provided for in
Rev. Proc. 2008–1, 2008–1 I.R.B. 1, and
its successors. A fee will be assessed for
each separate and distinct issue. The orientation meeting or the first substantive
meeting with the taxpayer to discuss the
PFA issues will not take place until after
the fee is received.
.03 Time and method of payment. Payment of the user fee must be made within
15 business days of notification that the issues have been selected for the PFA program. Payment must be made by check or
money order payable to the Internal Revenue Service and submitted to the address
in the letter notifying the taxpayer of acceptance into the PFA program.
.04 Withdrawal. Notwithstanding the
withdrawal by either the taxpayer or the
Service of any or all of the issues in the
request for a PFA after acceptance of the
request, the user fee paid by the taxpayer
generally will not be refundable. A refund
or waiver of the user fee will not be entertained unless a hardship has occurred (for
example, a disaster loss) or if other circumstances beyond the control of the taxpayer
exist. The Industry Director has discretion
in granting a request for a refund of a user
fee based on considerations of sound tax
administration.
SECTION 11. DISCLOSURE
PFAs are agreements described in
section 6103(b)(2)(D). A PFA and the
information generated or received by the
Service during the PFA process constitute
confidential return information. Consistent with the restrictions of section 6103,
the Service will continue to publish annual
reports summarizing the operation of the
PFA program. PFAs are not written determinations available for public inspection
under section 6110. PFAs are exempt from

331

disclosure to the public under the Freedom
of Information Act.
SECTION 12. EFFECTIVE DATE AND
DURATION OF PROCEDURE
This revenue procedure is effective on
January 1, 2009 and will remain in effect
unless revoked, modified, or superseded.
SECTION 13. EFFECT ON OTHER
DOCUMENTS
Rev. Proc. 2007–17, 2007–4 I.R.B.
368, is superseded.
SECTION 14. RECORDKEEPING
REQUIREMENTS
.01 No aspect of the PFA process will
affect the recordkeeping requirements imposed by any section of the Internal Revenue Code.
.02 The taxpayer must maintain a copy
of the PFA supporting documents and
books of account and records to enable the
Service to ensure the taxpayer’s compliance with the PFA. These records may be
specified in the PFA itself or in separate
agreements.
SECTION 15. PAPERWORK
REDUCTION ACT
The collection of information contained in this revenue procedure has been
reviewed and approved by the Office of
Management and Budget in accordance
with the Paperwork Reduction Act of 1995
(44 U.S.C. 3507) under the control number 1545–1684.
An agency may not conduct or sponsor,
and a person is not required to respond to, a
collection of information unless it displays
a valid OMB control number. The collections of information in this revenue procedure are in sections 4, 6, and 14. The information collected under section 4 is required to provide the Service with the information necessary to determine which
taxpayers should be included in the PFA
program. The information collected under section 6 will be used to resolve the
taxpayer’s issue and to support any PFA
entered into between the taxpayer and the
Service. The recordkeeping requirements
under section 14 will be used for tax administration. The collections of information under sections 4 and 6 are voluntary.

2009–3 I.R.B.

Once a PFA is entered into, the recordkeeping requirements under section 14 are
mandatory. The likely respondents are
businesses or other for-profit institutions.
The estimated total annual reporting
and/or recordkeeping burden is 13,134
hours.
The estimated annual burden per respondent varies from 5 hours to 1,092
hours, depending on whether a taxpayer
applying to the PFA program is accepted
into the program. The estimated annual
burden per respondent for taxpayers who
apply to the PFA program and are accepted
is 1,092 hours. The estimated annual
burden per respondent for taxpayers who
apply to the PFA program and are not

2009–3 I.R.B.

accepted is 5 hours. The estimated number of taxpayers who apply to the PFA
program and are accepted is 12. The estimated number of taxpayers who apply to
the PFA program and are not accepted is 6.
The estimated total number of applicants
and/or recordkeepers is 18.
The estimated annual frequency of responses is on occasion.
Books or records relating to a collection
of information must be retained so 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 26 U.S.C. 6103.

332

SECTION 16. DRAFTING
INFORMATION
The principal author of this revenue
procedure is Kevin Gillin of the Office
of Associate Chief Counsel (Procedure
& Administration). For further information about this revenue procedure, contact
Melanie Perrin, Senior Program Analyst,
LMSB Office of Pre-Filing and Technical
Guidance, at (202) 283–8408 (voice) (not
a toll-free call), (202) 283–8406 (fax) (not
a toll-free call).

January 21, 2009