The taxpayer must also submit a statement that the request is being made pursuant to $ 7805(b). This statement must also indicate the relief requested and give the reasons and arguments in support of the relief requested. It must also be accompanied by any documents bearing on the request. The explanation should discuss the five items listed in section 18.06 of this revenue procedure as they relate to the taxpayer's situation. The taxpayer's request, including the statement that the request is being made pursuant to $ 7805(b), must be forwarded by EP or EO Examinations or the Appeals Area Director, SB/SE-TE/GE, to EP or EO Technical for consideration. a Form of request to limit retroactivity—technical advice that does not modify or revoke prior memorandum .05 A request to limit the retroactive effect of a holding in a technical advice memorandum that does not modify or revoke a technical advice memorandum may be made as part of that technical advice request, either initially, or at any time before the technical advice memorandum is issued by EP or EO Technical. In such a case, the taxpayer must also submit a statement in support of the application of $ 7805(b), as described in section 19.04 above. a Taxpayer's right to a conference .06 When a request for technical advice concerns only the application of $ 7805(b), the taxpayer has the right to a conference in EP or EO Technical in accordance with the provisions of section 14 of this revenue procedure. If the request for application of $ 7805(b) is included in the request for technical advice on the substantive issues or is made before the conference of right on the substantive issues, the $ 7805(b) issues will be discussed at the taxpayer's one conference of right. If the request for the application of $ 7805(b) is made as part of a pending technical advice request after a conference has been held on the substantive issues, and the Service determines that there is justification for having delayed the request, then the taxpayer will have the right to one conference of right concerning the application of g 7805(b), with the conference limited to discussion of this issue. Exhaustion of administrative remedies — employee plans determination letter requests .07 Where the applicant has requested EP Determinations to seek technical advice on the applicability of $ 7805(b) relief to a qualification issue under $ 401(a) pursuant to a determination letter request, the applicant's administrative remedies will not be considered exhausted until EP Technical has a reasonable time to act on the request for technical advice. (See section 20 of Rev. Proc. 2003–6.) Exhaustion of administrative remedies exempt organization matters .08 Where technical advice has been requested pursuant to an exempt organization's request for $ 7805(b) relief from the retroactive application of an adverse determination within the meaning of $ 7428(a)(1), the exempt organization's administrative remedies will not be considered exhausted, within the meaning of § 7428(b)(2), until EO Technical has a reasonable time to act on the request for technical advice. Rev. Proc. 2002–5 is superseded. SECTION 20. WHAT IS THE SECTION 21. EFFECTIVE This revenue procedure is effective January 6, 2003. SECTION 22. PAPERWORK 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 1545–1520. 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 6.03, 9, 10.01, 10.02, 11.03, 11.04, 11.05, 12.02, 12.03, 13.01, 14.03, 14.10, 16.10, 16.12, 17.04, 19.03, 19.04, and 19.05. This information is required to evaluate and process the request for a technical advice memorandum. In addition, this information will be used to help the Service delete certain information from the text of the technical advice memorandum before it is made available for public inspection, as required by $ 6110. The collections of information are required to obtain a technical advice memorandum. The likely respondents are businesses or other for-profit institutions and not-for-profit institutions. The estimated total annual reporting and/or recordkeeping burden is 1,950 hours. The estimated annual burden per respondent/recordkeeper varies from 4 hours to 60 hours, depending on individual circumstances, with an estimated average of 19.5 hours. The estimated number of respondents and/or recordkeepers is 100. The estimated annual frequency of responses is one request per applicant. 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 Michael Rubin of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding how this revenue procedure applies to employee plans matters, please contact the Employee Plans Customer Assistance Service at 1-877–829–5500 (a toll-free number) or Mr. Rubin at (202) 283– 9888 (not a toll-free number). For exempt organizations matters, please contact Mr. Wayne Hardesty at (202) 283–8976 (not a toll-free number). References are to sections in Rev. Proc. 2003-5 Additional Information -procedure for submission after conference. -proposed deletions under $ 6110.......... sections 16.02, 16.05, 16.10 .section 14.10 ....section 10.05 26 CFR 601.201: Rulings and determination letters. Rev. Proc. 2003-6 TABLE OF CONTENTS SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? ... .01 Purpose of revenue procedure 195 195 195 SECTION 2. WHAT CHANGES HAVE BEEN MADE TO THIS PROCEDURE? ..... .01 In general .......... 195 .... 195 195 .... 195 195 PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS ... 196 SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN GUIDANCE UNDER THIS PROCEDURE?.... .01 Types of requests ............ .... 196 .02 Areas in which determination letters will not be issued 197 .03 EGTRRA ........... .... 198 .04 Other applicable procedures .... 198 198 SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES? ....... .01 Tax Exempt and Government Entities........... .02 Chief Counsel's revenue procedure.. 198 198 SECTION 5. WHAT IS THE GENERAL SCOPE OF A DETERMINATION LETTER? ...... .01 Scope of this section ......... ... 199 199 199 .... 199 199 .... 199 .... 199 199 .... 200 200 .... 200 200 SECTION 6. WHAT IS THE GENERAL PROCEDURE FOR REQUESTING DETERMINATION LETTERS? .01 Scope .... 200 200 200 ... 200 201 .... 201 201 .... 201 201 201 202 |