nished pursuant to this revenue procedure, to the EP or EO Examinations or the EP or EO Determinations or the appeals office on the matter. SECTION 4. ON WHAT Issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division .01 Generally, the instructions of this revenue procedure apply to requests for technical advice on any issue under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. Farmers' cooperatives .02 If an EP or EO Examinations, an EP or EO Determinations, an appeals office or a taxpayer requests technical advice on a determination letter under $ 521 of the Code, the procedures under this revenue procedure, Rev. Proc. 90–27, 1990–1 C.B. 514, as modified by Rev. Proc. 2003–8, page 236, as well as $ 601.201(n) of the Statement of Procedural Rules, must be followed. Basis for requesting technical advice .03 Requests for technical advice are encouraged on any technical or procedural questions arising in connection with any case of the type described in section 3 at any stage of the proceedings in an EP or EO Examinations, an EP or EO Determinations or an appeals office that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent. Areas of mandatory technical advice .04 Requests for $ 7805(b) relief are mandatory technical advice with respect to all exempt organizations and employee plans matters. Except for those exemption application cases handled in EO Technical in accordance with section 6.02 of Rev. Proc. 90–27, EO Examinations, EO Determinations and appeals offices are required to request technical advice on their exempt organization cases concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that non-uniformity exists. Regarding employee plans matters, a request for technical advice is required in cases concerning (1) proposed adverse or proposed revocation letters on collectively-bargained plans, (2) plans for which the Service is proposing to issue a revocation letter because of certain fiduciary actions that violate the exclusive benefit rule of $ 401(a) of the Code and are subject to Part 4 of Subtitle B of Title I of the Employee Retirement Income Security Act of 1974, Pub. L. 93–406, 1974–3 C.B. 1, 43, (3) amendments to defined contribution plans pursuant to Rev. Proc. 94–41, 1994–1 C.B. 711, in connection with a waiver of the minimum funding standard and a request for a determination letter (see section 15 of Rev. Proc. 2003–6, page 191, this Bulletin, and section 3.04 of Rev. Proc. 9441), (4) termination/reestablishment and spinoff-termination cases in which EP Examinations or EP Determinations proposes that the Implementation Guidelines are not applicable, (5) a situation in which the employer has had a prior termination/reestablishment or spinoff-termination within 15 years of the time of the transaction or (6) any determination letter case or any examination case involving a plan amendment to convert an existing defined benefit formula to a cash balance type benefit formula that was not previously subject to technical advice on the conversion. Special procedures for certain conversions .05 In the instance of section 4.04(6) above, the requirements of the first sentence of section 10.01 below will be deemed met by the Service by the use of the following (or similar) statement: Technical advice is requested on the effect on the plan's qualified status of the conversion of an existing defined benefit plan formula to a cash balance type benefit formula. SECTION 5. ON WHAT Matters (other than farmers' .01 All procedures for obtaining technical advice on issues (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 (TE/GE) including any matter pertaining to taxexempt bonds or mortgage credit certificates, $ 457 plans, § 526 of the Code (shipowners’ protection and indemnity associations), § 528 (certain homeowners' associations) and issues involving the interpretation or application of the federal income tax laws and income tax treaties relating to international transactions are contained in Rev. Proc. 2003–2. Alcohol, tobacco, and firearms taxes .02 Procedures for obtaining technical advice specifically applicable to federal alcohol, tobacco, and firearms taxes under subtitle E of the Code are under the jurisdiction of the Bureau of Alcohol, Tobacco and Firearms. Excise taxes .03 Technical advice procedures regarding excise taxes (other than excise taxes imposed under Chapters 41, 42 and 43 of the Code), and employment taxes that employee plans and exempt organizations are subject to, are set forth in Rev. Proc. 2003–2. SECTION 6. MAY A $ 301.9100–1 request is a letter ruling request .01 Except with regard to exemption application matters involving $$ 505(c) and 508, requests for an extension of time for making an election or other application for relief under $ 301.9100–1 of the Procedure and Administration Regulations made after the examination of the taxpayer's return has begun or made after the issues in the return are being considered by an appeals office or a federal court are letter ruling requests. Therefore, $ 301.9100–1 requests should be submitted pursuant to Rev. Proc. 2003–4, page 123, this Bulletin, and require payment of the applicable user fee listed in section 6 of Rev. Proc. 2003–8. Statute of limitations .02 The running of any applicable period of limitations is not suspended for the period during which a § 301.9100–1 request has been filed. See § 301.9100–3(d)(2). If the period of limitations on an assessment under $ 6501(a) for the taxable year in which an election should have been made, or any taxable year that would have been affected by the election had it been timely made, will expire before receipt of a $ 301.9100–1 letter ruling, the Service ordinarily will not issue a $ 301.9100–1 ruling. See § 301.9100—3(c)(1)(ii). Therefore, the taxpayer must secure a consent under $ 6501(c)(4) to extend the period of limitations on assessment. Note that the filing of a protective claim for refund under $ 6511 does not extend the period of limitations on assessment. If $ 301.9100–1 relief is granted, the Service may require the taxpayer to consent to an extension of the period of limitations for assessment. See $ 301.9100_3(d)(2). Address to send a $ 301.9100–1 request .03 Requests made under $ 301.9100–1, pursuant to Rev. Proc. 2003–4, together with the appropriate user fee, must be submitted to the Internal Revenue Service by the taxpayer and addressed as follows: Requests involving employee plans matters: Internal Revenue Service Requests involving exempt organization matters: Internal Revenue Service A § 301.9100–1 request may also be hand delivered between the hours of 8:00 a.m. and 4:00 p.m. where a receipt will be given at the Courier's Desk. In each instance, the package should be marked RULING REQUEST SUBMISSION. See Rev. Proc. 2003–8 for the appropriate user fee. Deliver to: Courier's Desk If return is being examined or .04 If the taxpayer's return for the taxable year in which an election should have been made or any taxable year that would have been affected by the election had it been timely made is being examined by EP or EO Examinations or the issues in the return are being considered by an appeals office or a federal court, the taxpayer must notify EP or EO Technical. See, § 301.9100–3(e)(4)(i) and section 6.04 of Rev. Proc. 2003–4. EP or EO Technical will notify the appropriate EP or EO Examinations Area manager or Appeals Area Director, SB/SE-TE/GE, or government counsel considering the return that a request for § 301.9100–1 relief has been submitted. The EP or EO specialist, appeals officer or government counsel is not authorized to deny consideration of a request for $ 301.9100–1 relief. The letter ruling will be mailed to the taxpayer and a copy will be sent to the appropriate EP or EO Examinations Area manager, or Appeals Area Director, SB/SE-TE/GE, or government counsel. SECTION 7. WHO IS EP or EO Examinations Area .01 The EP or EO Examinations Area manager, the EP or EO Determinations manager or the Appeals Area Director, SB/SE-TE/GE, determines whether to request technical advice on any issue being considered. Each request must be submitted through proper channels and signed by a person who is authorized to sign for the EP or EO Examinations Area manager, the EP or EO Determinations manager or the Appeals Area Director, SB/SETE/GE. The mandatory technical advice described in section 4.04(3) of this revenue procedure, for cases concerning amendments to defined contribution plans in connection with a waiver of the minimum funding standard and a request for a determination letter, is treated as if it had been a request for technical advice submitted by the EP Determinations manager. See section 15 of Rev. Proc. 2003–6 and section 3.04 of Rev. Proc. 94 41 for the procedural rules applicable to this particular mandatory technical advice. a Taxpayer may ask that issue be referred for technical advice .02 While a case is under the jurisdiction of EP or EO Examinations, EP or EO Determinations, or an Appeals Area Director, SB/SE-TE/GE, a taxpayer may request that an issue be referred to the EP or EO Technical office for technical advice. SECTION 8. WHEN SHOULD Uniformity of position lacking .01 Technical advice should be requested when there is a lack of uniformity regarding the disposition of an issue or when an issue is unusual or complex enough to warrant consideration by EP or EO Technical When technical advice can be requested .02 The provisions of this revenue procedure apply only to a case under the jurisdiction of EP or EO Examinations, EP or EO Determinations or an Appeals Area Director, SB/SETE/GE. Technical advice may also be requested on issues considered in a prior appeals disposition, not based on mutual concessions for the same tax period of the same taxpayer, if the appeals office that had the case concurs in the request. EP or EO Examinations or EP or EO Determinations may not request technical advice on an issue if an appeals office is currently considering an identical issue of the same taxpayer (or of a related taxpayer within the meaning of § 267 or a member of an affiliated group of which the taxpayer is also a member within the meaning of $ 1504). A case remains under the jurisdiction of EP or EO Examinations or EP or EO Determinations even though an appeals office has the identical issue under consideration in the case of another taxpayer (not related within the meaning of § 267 or $ 1504) in an entirely different transaction. With respect to the same taxpayer or the same transaction, when the issue is under the jurisdiction of an appeals office, and the applicability of more than one kind of federal tax is dependent upon the resolution of that issue, EP or EO Examinations or EP or EO Determinations may not request technical advice on the applicability of any of the taxes involved. EP or EO Examinations or EP or EO Determinations or an Appeals Area Director, SB/SE-TE/GE, also may not request technical advice on an issue if the same issue of the same taxpayer (or of a related taxpayer within the meaning of § 267 or a member of an affiliated group of which the taxpayer is also a member within the meaning of $ 1504) is in a docketed case for the same taxpayer (or for a related taxpayer or a member of an affiliated group of which the taxpayer is also a member) for any taxable year. At the earliest possible stage .03 Once an issue is identified, all requests for technical advice should be made at the earliest possible stage in any proceeding. The fact that the issue is raised late in the examination, determination or appeals process should not influence, however, EP or EO Examinations', EP or EO Determinations' or an Appeals Area Director's, SB/SE-TE/GE decision to request technical advice. SECTION 9. HOW ARE Pre-submission conference generally is permitted when a request for technical advice is likely and all parties agree to request the conference .01 In an effort to promote expeditious processing of requests for technical advice, EP or EO Technical generally will meet with the EP or EO Examinations or the EP or EO Determinations or the appeals office and the taxpayer prior to the time any request for technical advice, including mandatory technical advice, is submitted to EP or EO Technical. In cases involving very complex issues, the EP or EO Examinations or the EP or EO Determinations or the appeals office and the taxpayer are encouraged to request a pre-submission conference. A request for a pre-submission conference should be made, however, only after the EP or EO Examinations or the EP or EO Determinations or the appeals office determines that it will likely request technical advice and only after all parties agree that a presubmission conference should be requested. Purpose of pre-submission conference .02 A pre-submission conference is intended to facilitate agreement between the parties as to the appropriate scope of the request for technical advice, the factual information to be included in the request for technical advice, any collateral issues that either should or should not be included in the request for technical advice, and any other substantive or procedural considerations that will allow EP or EO Technical to provide the parties with technical advice as expeditiously as possible. A pre-submission conference is not intended to create an alternate procedure for determining the merits of the substantive positions advocated by the EP or EO Examinations or the EP or EO Determinations or the appeals office or by the taxpayer. The conference is intended only to facilitate the overall technical advice process. Request for pre-submission conference must be submitted in writing by the EP or EO Examinations or the EP or EO Determinations or the appeals office .03 A request for a pre-submission conference must be submitted in writing by the EP or EO Examinations or the EP or EO Determinations or the appeals office. The request should identify the office expected to have jurisdiction over the request for technical advice. The request should include a brief explanation of the primary issue so that an assignment to the appropriate group can be made. An original and one copy of the request should be submitted to the appropriate address listed in section 10.06 of this revenue procedure Group will contact the EP or EO Examinations or the EP or EO Determinations or the appeals office to arrange the pre-submission conference .04 Within 5 working days after it receives the request, the group assigned responsibility for conducting the pre-submission conference will contact the EP or EO Examinations or the EP or EO Determinations or the appeals office to arrange a mutually convenient time for the parties to meet in the EP or EO Technical office. The conference generally should be held within 30 calendar days after the EP or EO Examinations or the EP or EO Determinations or the appeals office is contacted. The EP or EO Examinations or the EP or EO Determinations or the appeals office will be responsible for coordinating with the taxpayer as well as with any other Service personnel whose attendance the EP or EO Examinations or the EP or EO Determinations or the appeals office believes would be appropriate. .05 Pre-submission conferences generally will be held in person in EP or EO Technical. However, if the EP or EO Examinations or the EP or EO Determinations or the appeals office personnel are unable to attend the conference, the conference may be conducted by telephone. Certain information required to .06 At least 10 working days before the scheduled pre-submission conference, the EP or EO Examinations or the EP or EO Determinations or the appeals office and the taxpayer should submit to EP or EO Technical a statement of the pertinent facts (including any facts in dispute), a statement of the issues that the parties would like to discuss, and any legal analysis, authorities, or background documents that the parties believe would facilitate EP or EO Technical's understanding of the issues to be discussed at the conference. The legal analysis provided for the pre-submission conference need not be as fully developed as the analysis that ultimately will accompany the request for technical advice, but it should allow EP or EO Technical to become reasonably informed regarding the subject matter of the conference prior to the meeting. The EP or EO Examinations or the EP or EO Determinations or the appeals office or the taxpayer should ensure that the EP or EO Technical office receives a copy of any required power of attorney, preferably on Form 2848, Power of Attorney and Declaration of Representative. Pre-submission conference may not be taped .07 Because pre-submission conference procedures are informal, no tape, stenographic, or other verbatim recording of a conference may be made by any party. a Discussion of substantive issues is not binding on the Service .08 Any discussion of substantive issues at a pre-submission conference is advisory only, is not binding on the Service, and cannot be relied upon as a basis for obtaining retroactive relief under the provisions of $ 7805(b). |