Yes No N/A 25. Have you included the correct user fee with the request and made your check or money Yes No N/A Yes No N/A Yes No N/A 28. If you want the original of the ruling to be sent to a representative, does the power of attorney contain a statement to that effect? See section 9.03(2). Yes No N/A 29. 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 9.03(2). Yes No N/A 30. If you have more than one representative, have you designated whether the second representative listed on the power of attorney is to receive a copy of the letter ruling? See section 9.03(2). Yes No N/A Yes No N/A 31. If you want your letter ruling request to be processed ahead of the regular order or by a Yes No N/A Yes No N/A 34. If your request is covered by any of the guideline revenue procedures or other special Yes No N/A Yes No N/A 36. Have you addressed your request to the appropriate office listed in section 9.04? Improperly addressed requests may be delayed (sometimes for over a week) in reaching the appropriate office for initial processing. Signature Title or authority Date Typed or printed name of person signing checklist 26 CFR 601.201: Rulings and determination letters. Rev. Proc. 2003-5 TABLE OF CONTENTS SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? .. 166 SECTION 2. WHAT CHANGES HAVE BEEN MADE TO REV. PROC. 2002–5? ..... . 166 SECTION 3. WHAT IS TECHNICAL ADVICE? ....... 166 SECTION 4. ON WHAT ISSUES MAY OR MUST TECHNICAL ADVICE BE REQUESTED UNDER THIS PROCEDURE? .......... .01 Issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division .02 Farmers' cooperatives .. .03 Basis for requesting technical advice .04 Areas of mandatory technical advice .05 Special procedures for certain conversions ... 167 167 167 167 167 .... 167 SECTION 5. ON WHAT ISSUES MUST TECHNICAL ADVICE BE REQUESTED UNDER .... 168 .01 Matters (other than farmers' cooperatives) under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions & Products), the Associate Chief Counsel (Income Tax & Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs & Special Industries), the Associate Chief Counsel (Procedure & Administration), and the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) .... 168 .02 Alcohol, tobacco, and firearms taxes 168 .03 Excise taxes ... 168 SECTION 6. MAY TECHNICAL ADVICE BE REQUESTED FOR A § 301.9100-1 REQUEST DURING THE 168 .01 A § 301.9100—1 request is a letter ruling request.. 168 .02 Statute of limitations ... .... 168 .03 Address to send a § 301.9100–1 request....... 169 .04 If the return is being examined or considered by an appeals office or a federal court, the taxpayer must notify Em ployee Plans Technical or Exempt Organizations Technical who will notify the Employee Plans Examinations Area manager or the Exempt Organizations Examinations Area manager, the appeals office or government counsel 169 ...... SECTION 7. WHO IS RESPONSIBLE FOR REQUESTING TECHNICAL ADVICE? ........... 169 .01 An Employee Plans Examinations Area manager, Exempt Organizations Examinations Area manager, Employee Plans Determinations manager, Exempt Organizations Determinations manager, or Appeals Area Director, SB/SE- 169 .02 Taxpayer may ask that issue be referred for technical advice .... 170 SECTION 8. WHEN SHOULD TECHNICAL ADVICE BE REQUESTED? .01 Uniformity of position lacking 170 170 .... 170 170 170 SECTION 9. HOW ARE PRE-SUBMISSION CONFERENCES SCHEDULED? .01 Pre-submission conference generally is permitted when a request for technical advice is likely and all parties agree to request the conference 170 .02 Purpose of pre-submission conference EO Determinations or the appeals office ... pre-submission conference .... .05 Pre-submission conference generally held in person.... .07 Pre-submission conference may not be taped. .08 Discussion of substantive issues is not binding on the Service.. SECTION 10. WHAT MUST BE INCLUDED IN THE REQUEST FOR TECHNICAL ADVICE? .01 Statement of issues, facts, law, and arguments .02 Statement pertaining to statute of limitations .03 General provisions of $$ 6104 and 6110 of the Internal Revenue Code .05 Statement identifying information to be deleted from public inspection .06 Transmittal Form 5565, Request for Technical Advice-EP/EO... SECTION 11. HOW ARE REQUESTS HANDLED? .02 Conference offered ........ .03 If the taxpayer disagrees with the Service's statement of facts .04 If the Service disagrees with the taxpayer's statement of facts. .05 If the taxpayer has not submitted the required deletions statement. SECTION 12. HOW DOES A TAXPAYER APPEAL AN EP OR EO MANAGER'S OR AN APPEALS AREA DIRECTOR'S DECISION NOT TO SEEK TECHNICAL ADVICE? .01 Taxpayer notified of decision not to seek technical advice .02 Taxpayer may appeal decision not to seek technical advice SECTION 14. HOW ARE CONFERENCES SCHEDULED? ........ .01 If requested, offered to the taxpayer when adverse technical advice proposed .02 Normally held within 21 days of contact with the taxpayer...... .03 21-day period may be extended if justified and approved ...... .04 Denial of extension cannot be appealed.. .05 Entitled to one conference of right......... .06 Conference may not be taped ....... .07 Conference may be delayed to address a request for relief under § 7805(b) ..... .08 Service makes tentative recommendations .09 Additional conferences may be offered..... .10 Additional information submitted after the conference ........ .11 Under limited circumstances, may schedule a conference to be held by telephone 177 178 178 178 i 178 178 178 179 179 179 ..... 180 SECTION 15. HOW IS STATUS OF REQUEST OBTAINED? .......... SECTION 16. HOW DOES EP OR EO TECHNICAL PREPARE THE TECHNICAL ADVICE .01 Delegates authority to group managers ........ .02 Determines whether request has been properly made quest have been referred to another group or office ..... .10 If needed, requests additional information..... or the EP or EO Determinations or the appeals office. .12 Informs the taxpayer when requested deletions will not be made .13 Prepares reply in two parts SECTION 17. HOW DOES EP OR EO EXAMINATIONS OR EP OR EO DETERMINATIONS OR AN APPEALS OFFICE USE THE TECHNICAL ADVICE? .01 Generally applies advice in processing the taxpayer's case .02 Discussion with the taxpayer... .03 Gives copy to the taxpayer. SECTION 18. WHAT IS THE EFFECT OF TECHNICAL ADVICE? ........ .01 Applies only to the taxpayer for whom technical advice was requested........ .02 Usually applies retroactively... .03 Generally applied retroactively to modify or revoke prior technical advice .05 Applies to continuing action or series of actions until material facts change... SECTION 19. HOW MAY RETROACTIVE EFFECT BE LIMITED? .01 Commissioner has discretionary authority under $ 7805(b). .02 Taxpayer may request Commissioner to exercise authority .03 Form of request to limit retroactivity before an examination.......... .04 Form of request to limit retroactivity — during course of examination .... .06 Taxpayer's right to a conference .07 Exhaustion of administrative remedies employee plans determination letter requests .08 Exhaustion of administrative remedies exempt organization matters..... SECTION 20. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS? SECTION 1. WHAT IS THE This revenue procedure explains when and how Employee Plans Technical or Exempt Organizations Technical gives technical advice to an Employee Plans (EP) Examinations Area manager, an Exempt Organizations (EO) Examinations Area manager, an Employee Plans (EP) Determinations manager, an Exempt Organizations (EO) Determinations manager, or an Appeals Area Director, SB/SE-TE/GE in the employee plans areas (including actuarial matters) and exempt organizations areas. It also explains the rights a taxpayer has when an EP or EO Examinations Area manager, an EP or EO Determinations manager, or an Appeals Area Director, SB/SE-TE/GE requests technical advice regarding a tax matter. SECTION 2. WHAT CHANGES This revenue procedure is a general update of Rev. Proc. 2002–5, 2002–1 I.R.B. 173, which contains the general procedures for technical advice requests for matters within the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. SECTION 3. WHAT IS “Technical advice” means advice or guidance in the form of a memorandum furnished by the Employee Plans Technical or Exempt Organizations Technical office, (hereinafter referred to as “EP or EO Technical”), upon the request of an EP or EO Examinations Area manager, an EP or EO Determinations manager or an Appeals Area Director, SB/SE-TE/GE, submitted in accordance with the provisions of this revenue procedure in response to any technical or procedural question that develops during any proceeding on the interpretation and proper application of tax law, tax treaties, regulations, revenue rulings, notices or other precedents published by the headquarters office to a specific set of facts. (The references in this revenue procedure to an Appeals Area Director, SB/SE-TE/GE include, when appropriate, an Appeals Area Director, LMSB, a Deputy Appeals Area Director, LMSB, a Deputy Appeals Area Director, SB/SE-TE/GE or an Appeals Team Manager.) Such proceedings include (1) the examination of a taxpayer's return, (2) consideration of a taxpayer's claim for refund or credit, (3) a taxpayer's request for a determination letter, (4) any other matter involving a specific taxpayer under the jurisdiction of EP or EO Examinations, EP or EO Determinations, or an appeals office or (5) processing and considering nondocketed cases of a taxpayer in an appeals office. However, they do not include cases in which the issue in the case is in a docketed case for any year. For purposes of technical advice, the term “taxpayer" includes all persons subject to any provision of the Internal Revenue Code (including tax-exempt entities such as governmental units which issue municipal bonds within the meaning of § 103), and when appropriate, their representatives. However, the instructions and the provisions of this revenue procedure do not apply to requests for technical advice involving any matter pertaining to taxexempt bonds or to § 457 plans maintained by state or local governments or tax-exempt organizations or to mortgage credit certificates. Instead, in those instances the procedures under Rev. Proc. 2003–2, page 76, this Bulletin must be followed. Technical advice resolves complex issues and helps establish and maintain consistent holdings throughout the Internal Revenue Service. An EP or EO Examinations, an EP or EO Determinations or an appeals office may raise an issue in any tax period, even though technical advice may have been asked and furnished for the same or similar issue for another tax period. Technical advice does not include legal advice furnished to the EP or EO Examinations or the EP or EO Determinations or the appeals office in writing or orally, other than advice furnished pursuant to this revenue procedure. In accordance with section 12.01 of this revenue procedure, a taxpayer's request for referral of an issue for technical advice will not be denied merely because EP or EO Technical has provided legal advice, other than advice fur |