Original documents should not be submitted because documents and exhibits become a part of the Internal Revenue Service file which cannot be returned. If the request is with respect to a corporate distribution, reorganization, or other similar or related transaction, the corporate balance sheet nearest the date of the transaction should be submitted. (If the request relates to a prospective transaction, the most recent balance sheet should be submitted.) In the case of requests for rulings or determination letters, other than those to which section 6104 of the Code applies, postmarked or hand delivered to the Internal Revenue Service after October 31, 1976, there must accompany such requests a statement, described in paragraph (5) of this paragraph, of proposed deletions pursuant to section 6110(c) of the Code. Such statement is not required if the request is to secure the consent of the Commissioner with respect to the adoption of or change in accounting or funding periods or methods pursuant to section 412, 442, 446(e), or 706 of the Code. If, however, the person seeking the consent of the Commissioner receives from the Internal Revenue Service a notice that proposed deletions should be submitted because the resulting ruling will be open to public inspection under section 6110, the statement of proposed deletions must be submitted within 20 days after such notice is mailed.
Where the taxpayer's statement of controlling facts is accepted, the ruling will be based on those facts and only this statement will ordinarily be incorporated in the ruling letter. It is emphasized, however, that:
Official | Telephone numbers, (Area Code 202) |
Director, Corporation Tax Division | 566-4504, 566-4505. |
Director, Individual Tax Division | 566-3767 or 566-3788. |
The Board will make its recommendation to the Assistant Commissioner (Technical) and the Assistant Commissioner will make the decision. The taxpayer will be informed of the decision of the Assistant Commissioner by certified or registered mail. The specific procedures to be used by a taxpayer in protesting an adverse ruling letter, or the terms and conditions contained in a ruling letter, under section 367 will be published from time to time in the Internal Revenue Bulletin (see, for example, Revenue Procedure 77-5).
Key district(s) and IRS districts covered
Central Region:
Cincinnati: Cincinnati, Louisville, Indianapolis.
Cleveland: Cleveland, Parkersburg.
Detroit: Detroit.
Mid-Atlantic Region:
Baltimore: Baltimore (which includes the District of Columbia and Office of International Operations), Pittsburgh, Richmond.
Philadelphia: Philadelphia, Wilmington.
Newark: Newark.
Midwest Region:
Chicago: Chicago.
St. Paul: St. Paul, Fargo, Aberdeen, Milwaukee.
St. Louis: St Louis, Springfield, Des Moines, Omaha.
North-Atlantic Region:
Boston: Boston, Augusta, Burlington, Providence, Hartford, Portsmouth.
Manhattan: Manhattan.
Brooklyn: Brooklyn, Albany, Buffalo.
Southeast Region:
Atlanta: Atlanta, Greensboro, Columbia, Nashville.
Jacksonville: Jacksonville, Jackson Birmingham.
Southwest Region:
Austin: Austin, New Orleans, Albuquerque, Denver, Cheyenne.
Dallas: Dallas, Oklahoma City, Little Rock, Wichita.
Western Region:
Los Angeles: Los Angeles, Phoenix, Honolulu.
San Francisco: San Francisco, Salt Lake City, Reno.
Seattle: Seattle, Portland, Anchorage, Boise, Helena.
If an application does not contain all of the above items, it will not be further processed and may be returned to the applicant for completion. The 270-day period will not be considered as starting until the date the application is remailed to the Service with the requested information, or, if a postmark is not evident, on the date the Service receives a substantially completed application.
(i) through (v) of this subparagraph.
Official | Telephone numbers, (Area Code 202) |
Chief, Employee Plans Technical Branch | 566-3871. |
Chief, Exempt Organizations Technical Branch | 566-3856 or 566-3593. |
Director, Actuarial Division | 566-4311 |
An organization or its representative desiring to obtain information as to the status of its section 521 case may do so by contacting the Director, Corporation Tax Division (202-566-4504 or 566-4505).
Provided, however, That if there would be less than 26 participants in the plan, as described in the application (including, as participants, retired employees and beneficiaries of deceased employees who have a nonforefeitable right to benefits under the plan and employees who would be eligible to participate upon making mandatory employee contributions, if any), then in lieu of making such materials available to interested parties who are not participants (as described above), there may be made available to such interested parties a document containing the following information: a description of the plan's requirements respecting eligibility for participation and benefits; a description of the provisions providing for nonforfeitable benefits; a description of the circumstances which may result in ineligibility, or denial or loss of benefits; a description of the source of financing of the plan and the identity of any organization through which benefits are provided; whether the applicant is claiming in his application that the plan meets the requirements of section 410(b) (1) (A) of the Code, and, if not, the coverage schedule required by the application in the case of plans not meeting the requirements of such section. However, once such an interested party or his designated representative receives a notice of final determination, the applicant must, upon request, make available to such interested party (regardless of whether or not the interested party is a participant in the plan and regardless of whether or not the plan has less than 26 participants) an updated copy of the plan and related trust agreement (if any) and the application for determination. Information of the type described in section 6104(a) (1) (D) of the Code should not be included in the application, plan, or related trust agreement submitted to the Internal Revenue Service. Accordingly, such information should not be included in any of the materials required by this paragraph (o)(3) to be available to interested parties. There may be excluded from such material information contained in Form 5302 (Employee Census). However, information showing the number of individuals covered and not covered in the plan, listed by compensation range, shall not be excluded.
Key district(s) | IRS districts covered |
Central Region: | |
Cincinnati | Cincinnati, Louisville, Indianapolis |
Cleveland | Cleveland, Parkersburg |
Detroit | Detroit |
Mid-Atlantic Region: | |
Baltimore | Baltimore (which includes the District of Columbia and Office of International Operations), Pittsburgh, Richmond |
Philadelphia | Philadelphia, Wilmington |
Newark | Newark |
Midwest Region: | |
Chicago | Chicago |
St. Paul | St. Paul, Fargo, Aberdeen, Milwaukee |
St. Louis | St. Louis, Springfield, Des Moines, Omaha |
North-Atlantic Region: | |
Boston | Boston, Augusta, Burlington, Providence, Hartford, Portsmouth |
Manhattan | Manhattan |
Brooklyn | Brooklyn, Albany, Buffalo |
Southeast Region: | |
Atlanta | Atlanta, Greensboro, Columbia, Nashville |
Jacksonville | Jacksonville, Jackson, Birmingham |
Southwest Region: | |
Austin | Austin, New Orleans, Albuquerque, Denver, Cheyenne |
Dallas | Dallas, Oklahoma City, Little Rock, Wichita |
Western Region: | |
Los Angeles | Los Angeles, Phoenix, Honolulu |
San Francisco | San Francisco, Salt Lake City, Reno |
Seattle | Seattle, Portland, Anchorage, Boise, Helena |
Appeals office consideration will constitute a failure to exhaust available administrative remedies as required by section 7476(b)(3) and will thus preclude the applicant from seeking a declaratory judgment as provided under section 7476. (See paragraph (o)(10)(i)(c) of this section.)
Any oral representation or modification of the facts as represented or alleged in the application for determination or in a comment filed by an interested party, which is not reduced to writing and submitted to the Service shall not become a part of the administrative record and shall not be taken into account in the determination of the qualified status of the retirement plan by the district director or Appeals office.
The step described in paragraph (o)(10)(i)(c) of this section will not be considered completed until the Internal Revenue Service has had a reasonable time to act upon the appeal. In addition, the administrative remedies described in paragraphs (o)(11) (ii) and (iii) will not be considered completed until the Internal Revenue Service has had a reasonable time to consider the comments submitted pursuant to such paragraphs at each step of the administrative process described in paragraph (o)(11)(i).
26 C.F.R. §601.201
For FEDERAL REGISTER citations affecting §601.201, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www.govinfo.gov.