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IRS PUBLISHES SCHEDULE OF FEES REQUIRED FOR RULINGS, DETERMINATION LETTERS, AND OPINION LETTERS.

JAN. 14, 1988

Rev. Proc. 88-8; 1988-1 C.B. 628

DATED JAN. 14, 1988
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Index Terms
    private letter ruling
    determination letter
    opinion letter
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 88-552
  • Tax Analysts Electronic Citation
    88 TNT 10-6
Citations: Rev. Proc. 88-8; 1988-1 C.B. 628

Superseded by Rev. Proc. 89-4 Modified by Rev. Proc. 88-27 Modified by Rev. Proc. 88-13

Rev. Proc. 88-8

SECTION 1. PURPOSE

The purpose of this revenue procedure is to implement section 10511 of the Revenue Act of 1987, Public Law 100-203, enacted December 22, 1987, which requires the payment of user fees for requests to the Internal Revenue Service for rulings, opinion letters, determination letters, and similar requests.

SEC. 2. BACKGROUND

01 Section 10511 of the Act provides that the Secretary of the Treasury or his delegate (referred to in this revenue procedure as the "Secretary") shall establish a program requiring the payment of user fees for requests to the Service for rulings, opinion letters, determination letters, and similar requests. Section 10511 provides that such fees shall apply with respect to requests made on or after the 1st day of the second calendar month beginning after the date of enactment and before September 30, 1990. The fees charged under the program are to vary according to categories (or subcategories) established by the Secretary; they are to be determined after taking into account the average time for, and difficulty of, complying with requests in each category and subcategory; and they are to be payable in advance. The Secretary is to provide for such exemptions and reduced fees under the program as he determines to be appropriate, but the average fee applicable to each category must not be less than the amount specified in the statute.

02 In order to provide rapid guidance to the public, a revenue procedure has been issued instead of a regulation. However, the Service is providing an opportunity to submit written comments on this revenue procedure. Comments should be sent to: Assistant Commissioner (EP/EO), Attn: E:EP:P, 1111 Constitution Ave., N.W., Washington, D.C. 20224. If the comments reflect a need, a public meeting will be scheduled to discuss suggested changes. This revenue procedure, and any changes made in response to public comments, will then be incorporated in the Statement of Procedural Rules.

SEC. 3. EXISTING PROCEDURES

01 Rev. Proc. 88-1, 1988-1 I.R.B 7, provides, other than for international issues, procedures for issuing rulings and information letters and for entering into closing agreements on specific issues involving the interpretation or application of the federal tax laws under the jurisdiction of the Associate Chief Counsel (Technical and International). It also provides, other than for international issues, procedures for issuing determination letters on matters that relate to sections of the Code under the jurisdiction of the Associate Chief Counsel (Technical and International).

02 Concerning international issues, Rev. Proc. 87-4, 1987-1 I.R.B. 33, provides procedures for obtaining rulings, closing agreements, and information letters on federal tax issues under the jurisdiction of the Associate Chief Counsel (Technical and International) and provides information concerning determination letters under the jurisdiction of the Assistant Commissioner (International) and the District Directors.

03 Rev. Proc. 80-30, 1980-1 C.B. 685, sets forth the general procedures of the various offices of the Service pertaining to the issuance of determination letters on the qualification of pension, profit-sharing and stock bonus plans involving sections 401, 403(a), 409 and 4975(e)(7) of the Code, and the status for exemption of any related trusts or custodial accounts under section 501(a).

04 Rev. Proc. 83-36, 1983-1 C.B. 763, as modified by Rev. Proc. 87-40, 1987-33 I.R.B. 20, sets forth the general procedures of the Service in issuing rulings, determination, opinion, notification, and information letters to taxpayers and in entering into closing agreements on specific issues as to the interpretation or application of the federal tax laws in the employee plan and exempt organization areas.

05 Rev. Proc. 84-23, 1984-1 C.B. 457, sets forth the procedures of the Service pertaining to the issuance of opinion letters relating to master or prototype pension, annuity, and profit-sharing plans involving sections 401 and 403(a) of the Code, as amended by the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), and the status for exemption of related trusts or custodial accounts under section 501(a).

06 Rev. Proc. 84-46, 1984-1 C.B. 541, provides procedures for applications for recognition of exemption from federal income tax under sections 501 and 521 of the Code.

07 Rev. Proc. 84-86, 1984-2 C.B. 787, sets forth the procedures of the Service for issuing notification and determination letters relating to the qualification of certain defined contribution and defined benefit plans and any related trusts or custodial accounts under sections 403(a), and 501(a) of the Code, as amended by TEFRA, the Tax Reform Act of 1984 (TRA '84), and the Retirement Equity Act of 1984 (REA). Rev. Proc. 84-86 establishes a means whereby certain "sponsors" may submit "uniform plans" to key district directors for approval as to form.

08 Rev. Proc. 87-50, 1987-38 I.R.B. 47, updates and consolidates in one revenue procedure the procedures of the Service relating to the issuance of rulings and opinion letters with respect to the establishment of individual retirement accounts and annuities (IRAs) under section 408 of the Code, the entitlement to exemption of related trusts or custodial accounts under section 408(e), and the acceptability of the form of prototype simplified employee pension (SEP) agreements under sections 408(k) and 415.

SEC. 4. USER FEES

01 APPLICABILITY. Except as provided in section 4.09 below, all requests for rulings, determination letters or opinion letters submitted on or after the effective date of this revenue procedure and before September 30, 1990, by or on behalf of taxpayers, sponsoring organizations, or other entities must be accompanied by the appropriate user fee as determined from the schedule set forth in section 4.03 below. Except as provided in section 4.09, user fees apply to all requests for reconsideration of rulings, determination letters, or opinion letters, but may be refunded in certain situations (see section 4.082 below). User fees do not apply to requests for information letters.

02 DEFINITIONS. The terms "ruling," "determination letter," "opinion letter," "notification letter," "information letter," "master plan," "prototype plan," "sponsoring organization," "mass submitter," "basic plan document," "adoption agreement," and "uniform plan," as used in this revenue procedure have the same meaning as they have in the pertinent revenue procedure referred to in section 3 above.

03 FEE SCHEDULE. The amount of the user fee payable with respect to each category or subcategory of submission is as set forth in the following schedule:

 1 ASSOCIATE CHIEF COUNSEL (TECHNICAL AND INTERNATIONAL) RULINGS

 

 

      Change in accounting period (Form 1128)           $ 150

 

 

      Change in accounting method (Form 3115)           $ 200

 

 

      Earnings and profits determinations (Form 5452)   $ 200

 

 

      All other rulings (which includes accounting      $ 300

 

      period, accounting method, and earnings and

 

      profits requests other than those submitted

 

      on Forms 1128, 3115 and 5452)

 

 

 2 EMPLOYEE PLAN RULINGS AND OPINION LETTERS

 

 

  (a) RULINGS

 

 

      Computation of exclusion for annuitant            $   50

 

      under section 72

 

 

      Change in plan year (Form 5308)                   $  150

 

 

      Change in funding method                          $  200

 

 

      Requests for approval to become a nonbank         $1,000

 

      trustee (see section 1.401-12(n) of the Income

 

      Tax Regulations)

 

 

      Waiver of minimum funding ($1,000,000 and over)   $1,000

 

 

      Waiver of minimum funding (under $1,000,000)      $  750

 

 

      All other rulings                                 $  400

 

 

 (b) OPINION LETTERS ON MASTER AND PROTOTYPE PLANS /*/

 

 

      Mass submission, per basic plan document          $1,000

 

      (new or amended, regardless of number of

 

      adoption agreements)

 

 

      Sponsoring organization's identical adoption      $  100

 

      of mass submitter's basic plan document, per

 

      adoption agreement (mass submitters who are

 

      sponsoring organizations in their own right

 

      are liable for this fee)

 

 

      Sponsoring organization's minor modifications     $  400

 

      of mass submitter's plan document, per

 

      adoption agreement

 

 

      Non-mass submission by sponsoring organization,   $1,000

 

      per adoption agreement

 

 

      Sponsoring organization's adoption of model       $  100

 

      section 401(k) amendment, per adoption

 

      agreement

 

 

 (c) OPINION LETTERS ON PROTOTYPE INDIVIDUAL RETIREMENT ACCOUNTS/

 

     ANNUITIES AND SIMPLIFIED EMPLOYEE PLANS /*/

 

 

      Mass submission, per plan document, new or        $1,000

 

      amended Sponsoring organization's identical       $  100

 

      adoption of mass submitter's prototype IRA

 

      or SEP, per plan document

 

 

      Sponsoring organization's minor modification      $  400

 

      of mass submitter's prototype IRA or SEP, per

 

      plan document

 

 

      Non-mass submission by sponsoring organization,   $1,000

 

      per plan document

 

 

/*/ The terms "mass submitter," "identical adoption," and "minor modification" are explained in section 17 of Rev. Proc. 84-23 (relating to master and prototype plans) and in section 7 of Rev. Proc. 87-50 (relating to IRAs and SEPs).

 3 EXEMPT ORGANIZATION RULINGS

 

 

      Change in accounting period (Form 1128)           $  150

 

 

      Change in accounting method (Form 3115)           $  200

 

 

      All other                                         $  400

 

 

 4. EMPLOYEE PLAN DETERMINATION AND NOTIFICATION LETTERS

 

 

      Defined benefit and defined contribution plans

 

      (Forms 5300 and 5301):

 

 

           Under 100 participants                       $  400

 

 

           100 or more participants                     $  600

 

 

      Collectively bargained plans                      $  100

 

      (Form 5303)

 

 

      Adopters of master and prototype plans,           $  100

 

      uniform plans, or other pre-approved plans

 

      as designated by the Assistant Commissioner

 

      (Employee Plans and Exempt Organizations)

 

      (Form 5307)

 

 

      Terminating plans

 

      (Form 5310):

 

 

           Under 100 participants                       $  200

 

 

           100 or more participants                     $  350

 

 

      Short amendments                                  $  100

 

      (Form 6406)

 

 

      Uniform plans                                     $  500

 

      (Form 4461)

 

 

      Group trusts                                      $  400

 

 

 5 EXEMPT ORGANIZATION DETERMINATION LETTERS

 

 

      Initial application for exemption under section   $  150

 

      501 from organizations (other than pension,

 

      profit-sharing, and stock bonus plans described

 

      in section 401) that have had annual gross

 

      receipts averaging not more than $5,000 during

 

      the preceding four years, or new organizations

 

      which anticipate gross receipts of not more

 

      than $5,000 during each of their first four years*

 

 

      Initial application for exempt status from        $  300

 

      organizations otherwise described above whose

 

      actual or anticipated gross receipts exceed

 

      the $5,000 average annually

 

 

      Request for termination of private foundation     $  200

 

      status

 

 

    * Organizations seeking the reduced fee must sign a certification

 

      with their applications that the receipts are or will be not

 

      more than the indicated amounts.

 

 

 6 OTHER DETERMINATION LETTERS

 

 

      Determination letters governed by Rev. Proc.      $  200

 

      88-1 and Rev. Proc. 87-4 concerning income

 

      tax, estate tax, gift tax, excise tax,

 

      employment tax, and administrative provisions

 

      matters

 

 

04 SUBMISSIONS INVOLVING SEVERAL OFFICES, SUBCATEGORIES, ISSUES, OR UNRELATED TRANSACTIONS. If a request dealing with only one transaction involves more than one of the offices within the National Office of the Service (for example, one issue is under the jurisdiction of the Associate Chief Counsel (Technical and International) and another issue is under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations)), or if a ruling request is within more than one subcategory, only one fee applies, namely the highest fee that otherwise would apply to each of the offices or subcategories involved. A separate fee will apply with respect to each unrelated transaction where a request involves several unrelated transactions or the request is changed by the addition of an unrelated transaction not contained in the initial submission. However, the addition of a new issue relating to the same transaction will not result in an additional fee, except when the issue places the transaction in a higher fee category.

05 METHOD OF PAYMENT. Each request to the Service for a ruling, determination letter or opinion letter must be accompanied by a check or money order, payable to the Internal Revenue Service, in the appropriate amount. Do not send cash.

06 MAILING ADDRESS FOR REQUESTING RULINGS, DETERMINATION LETTERS, ETC.

1 A request for a ruling letter submitted pursuant to Rev. Proc. 88-1 or Rev. Proc. 87-4 should be sent to the Internal Revenue Service, Associate Chief Counsel (Technical and International), Attention: CC:IND:D:C, P.O. Box 7604, Ben Franklin Station, Washington D.C. 20044. Requests may be hand delivered to Room 6561, 1111 Constitution Avenue, N.W., Washington, D.C.

2 A request for a determination letter submitted pursuant to Rev. Proc. 88-1 or Rev. Proc. 87-4 should be sent to the District Director of Internal Revenue whose office has or will have examination jurisdiction over the taxpayer's return.

3 Requests for rulings or opinion letters submitted pursuant to Rev. Proc. 83-36, 84-23 or 87-50 should be sent to the following address:

      (a) EMPLOYEE PLAN RULINGS

 

 

           Internal Revenue Service

 

           Assistant Commissioner (Employee Plans and Exempt

 

             Organizations)

 

           Attention: E:EP:R

 

           P.O. Box 14073, Ben Franklin Station

 

           Washington D.C. 20044

 

 

      (b) EXEMPT ORGANIZATION RULINGS

 

 

           Internal Revenue Service

 

           Assistant Commissioner (Employee Plans and Exempt

 

             Organizations)

 

           Attention: E:EO

 

           P.O. Box 120, Ben Franklin Station

 

           Washington, D.C. 20044

 

 

      (c) EMPLOYEE PLAN OPINION LETTERS

 

 

           Internal Revenue Service

 

           Assistant Commissioner (Employee Plans and Exempt

 

             Organizations)

 

           Attention: E:EP:Q

 

           P.O. Box 14073, Ben Franklin Station

 

           Washington, D.C. 20044

 

 

4 Requests for determination letters submitted pursuant to Rev. Proc. 80-30, 84-46 or 84-86, and requests for notification letters submitted pursuant to Rev. Proc. 83-36, should be sent to the following address:

                                   Send request for determination

 

If entity is in this letter or notification letter

 

IRS District: to this address:

 

____________________ _______________________________

 

FOR EMPLOYEE PLANS AND EXEMPT ORGANIZATIONS:

 

 

Brooklyn, Albany, Augusta, Internal Revenue Service

 

Boston, Buffalo, Burlington, EP/EO Division

 

Hartford, Manhattan, Portsmouth, P.O. Box 1680, GPO

 

Providence Brooklyn, NY 11202

 

 

Baltimore, District of Columbia, Internal Revenue Service

 

Pittsburgh, Richmond, Newark, EP/EO Division

 

Philadelphia, Wilmington, any P.O. Box 17010

 

U.S possession or foreign country Baltimore, MD 21203

 

 

Cincinnati, Cleveland, Detroit, Internal Revenue Service

 

Indianapolis, Louisville, EP/EO Division

 

Parkersburg P.O. Box 3159

 

                                        Cincinnati, OH 45201

 

 

Dallas, Albuquerque, Austin, Internal Revenue Service

 

Cheyenne, Denver, Houston, EP/EO Division

 

Oklahoma City, Phoenix, Salt 1100 Commerce Street

 

Lake City, Wichita Mail Code 4950 DAL

 

                                        Dallas, TX 75242

 

 

FOR EMPLOYEE PLANS ONLY:

 

 

Atlanta, Birmingham, Columbia, Internal Revenue Service

 

Greensboro, Jackson, Jacksonville, EP/EO Division

 

Little Rock, Nashville, New Orleans P.O. Box 941, Room 1112

 

                                        Atlanta, GA 30301

 

 

Chicago, Aberdeen, Des Moines, Internal Revenue Service

 

Fargo, Helena, Milwaukee, Omaha, EP/EO Division

 

St. Louis, St. Paul, Springfield 230 S. Dearborn

 

                                        DPN 20-6

 

                                        Chicago, IL 60604

 

 

Honolulu, Laguna Niguel, Las Internal Revenue Service

 

Vegas, Los Angeles, San Jose EP Application Receiving

 

                                        Room 5127, P.O. Box 536

 

                                        Los Angeles, CA 90053-0536

 

 

Sacramento, San Francisco Internal Revenue Service

 

                                        EP Application Receiving

 

                                        P.O. Box 36001

 

                                        Stop SF 4446

 

                                        San Francisco, CA 94102

 

 

Anchorage, Boise, Internal Revenue Service

 

Portland, Seattle EP Application Receiving

 

                                        P.O. Box 21224

 

                                        Seattle, WA 98111

 

 

FOR EXEMPT ORGANIZATIONS ONLY:

 

 

Atlanta, Birmingham, Columbia, Internal Revenue Service

 

Greensboro, Jackson, Jacksonville, EP/EO Division

 

Little Rock, Nashville, New Orleans C-1130

 

                                        Atlanta, GA 30301

 

 

Chicao, Aberdeen, Des Moines, Internal Revenue Service

 

Fargo, Helena, Milwaukee, Omaha, EP/EO Division

 

St. Louis, St. Paul, Springfield 230 S. Dearborn

 

                                        DPN 20-5

 

                                        Chicago, IL 60604

 

 

Anchorage, Las Vegas, Boise, Internal Revenue Service

 

Los Angeles, Honolulu, EO Application Receiving

 

Portland, Laguna Niguel, Room 5127, P.O. Box 486

 

San Jose, Seattle Los Angeles, CA 90053-0486

 

 

Sacramento, San Francisco Internal Revenue Service

 

                                        EO Application Receiving

 

                                        P.O. Box 36001

 

                                        Stop SF 4446

 

                                        San Francisco, CA 94102

 

 

07 EFFECT OF NONPAYMENT OR PAYMENT OF INCORRECT AMOUNT. It will be the general practice of the Service that:

1 Except as provided in 5 below, if a request is not accompanied by a properly completed check or money order (for example, a check has not been signed), the entire submission will be returned to the submitter, along with the check or money order.

2 Except as provided in 5 below, if a check or money order is for less than the correct amount, the entire submission will be returned to the submitter, along with the check or money order.

3 The return of a submission to the submitter pursuant to paragraph 1 or 2 of this subsection may adversely affect substantive rights if the submission is not perfected and resubmitted to the Service within 30 days of the date of the cover letter returning the submission. For example, where an application for a determination letter is submitted prior to the expiration of the remedial amendment period under section 401(b) of the Code and is returned because no user fee was attached, the submission will be timely if it is resubmitted by the expiration of the remedial amendment period or, if later, within 30 days after the application was returned.

4 If a check or money order is for more than the correct amount, the submission will be accepted and the amount of the excess payment will be returned to the submitter.

5 For 60 days following publication of this procedure, submissions that are not accompanied by the correct amount will not be returned for this reason. Instead, the submitter will be contacted and given a reasonable time to submit the proper fee. If the fee is not received in a reasonable time, the entire submission will be returned. However, the Service, in its discretion, may defer substantive consideration of the submission until proper payment has been received. At the end of the 60-day period, the Service will evaluate whether this practice should be extended.

08 REFUNDS. In general, the fee will not be refunded unless the Service declines to rule on all issues for which a ruling is requested.

1 The following are examples of situations in which the fee will not be refunded:

(a) The request for a ruling, determination letter, etc. is withdrawn at any time subsequent to its receipt by the Service.

(b) The request is procedurally deficient, although accompanied by the proper fee or an overpayment, and is not timely perfected by the submitter. Where there is a failure to timely perfect the request, the case will be considered closed and the failure to perfect will be treated as a withdrawal for purposes of this revenue procedure.

(c) A ruling, determination letter, etc. is revoked in whole or in part at the initiative of the Service. The fee paid at the time the original ruling, determination letter, etc. was requested will not be refunded.

(d) A request contains several issues and the Service rules on some, but not all, of the issues. The highest fee applicable to the issues on which the Service rules will not be refunded.

(e) The taxpayer asserts that a ruling it received covering a single issue is erroneous or not responsive (other than with respect to any issue on which the Service has declined to rule) and requests reconsideration. The Service, upon reconsideration, does not agree that the ruling is erroneous or not responsive. The fee accompanying the request for reconsideration will not be refunded.

(f) The situation is the same as described in (e) immediately above except that the ruling covered several unrelated transactions. The Service upon reconsideration, does not agree with the taxpayer that the ruling is erroneous or nonresponsive with respect to all of the transactions, but does agree that it is erroneous with respect to one transaction. The fee accompanying the request for reconsideration will not be refunded except to the extent applicable to the transaction with respect to which the Service agrees the ruling was in error.

(g) The request is for a supplemental ruling, determination letter, etc. concerning a change in facts (whether significant or not) relating to the transaction ruled on.

(h) The request is for reconsideration of an adverse or partially adverse ruling or a final adverse determination letter, and the taxpayer submits arguments and authorities not submitted before the original ruling or determination letter was issued.

2 The following are examples of situations in which the fee will be refunded:

(a) In a situation to which section 4.081(h) above does not apply, the taxpayer asserts that a ruling it received covering a single issue is erroneous or not responsive (other than with respect to any issue on which the Service declined to rule) and requests reconsideration. The Service agrees, upon reconsideration, that the ruling is erroneous or not responsive. The fee accompanying the taxpayer's request for reconsideration will be refunded.

(b) In a situation to which section 4.081(h) above does not apply, the taxpayer requests a supplemental ruling, determination letter, etc. to correct a mistake that the Service agrees it made in the original ruling, determination letter, etc., such as a mistake in the statement of facts or in the citation of a Code section. Once the Service agrees that it made a mistake, the fee accompanying the request for the supplemental ruling will be refunded.

(c) The taxpayer requests and is granted relief under section 7805(b) of the Code in connection with the revocation, in whole or in part, of a previously issued ruling, determination letter, etc. The fee accompanying the request for relief will be refunded.

09 EXEMPTIONS. The user fee requirement of this revenue procedure shall not apply to departments, agencies, or instrumentalities of the United States that certify that they are seeking a ruling, determination letter, opinion letter or similar letter on behalf of a program or activity funded by federal appropriations. The fact that a user fee is not charged shall have no bearing on whether an applicant is treated as an agency or instrumentality of the United States for purposes of any provision of the Internal Revenue Code.

SEC. 5. QUESTIONS AS TO APPLICABILITY OR AMOUNT OF FEE

A taxpayer or organization that believes the user fee charged by the Service for its request for a ruling, determination letter, etc. is either not applicable or incorrect may request reconsideration and, if desired, the opportunity for an oral discussion by sending a letter to the Internal Revenue Service at the applicable Post Office Box or other address given in section 4.06 above. Both the incoming envelope and the letter requesting such reconsideration should be prominently marked "USER FEE RECONSIDERATION REQUEST" and the request should be marked for the attention of:

[Editor's Note: The format of the following table has been changed to facilitate electronic presentation]

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IF THE MATTER INVOLVES PRIMARILY:

Associate Chief Counsel (Technical and International) ruling requests submitted pursuant to Rev. Proc. 88-1

SEND REQUEST TO:

Associate Division Director ___________ Division (add name of the division handling the request)

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IF THE MATTER INVOLVES PRIMARILY:

Associate Chief Counsel (Technical and International) ruling requests submitted pursuant to Rev. Proc. 87-4

SEND REQUEST TO:

Deputy Associate Chief Counsel (International)

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IF THE MATTER INVOLVES PRIMARILY:

Employee plan ruling and opinion letter requests

SEND REQUEST TO:

Chief, Rulings Branch E:EP:R

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IF THE MATTER INVOLVES PRIMARILY:

Exempt organization ruling requests

SEND REQUEST TO:

Chief, Rulings Branch E:EO:R

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IF THE MATTER INVOLVES PRIMARILY:

Employee plan and/or exempt organization determination letter requests

SEND REQUEST TO:

Chief, Technical Staff _________ Key District Office (add name of key district office handling the request)

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IF THE MATTER INVOLVES PRIMARILY:

Determination letter requests submitted pursuant to Rev. Proc. 88-1 or Rev. Proc. 87-4

SEND REQUEST TO:

Chief, Quality Review Staff ________ District Office (add name of district office handling the request)

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SEC. 6. EFFECT ON OTHER DOCUMENTS

Rev. Procs. 80-30, 83-36, 84-23, 84-46,84-86, 87-4, 87-50 and 88-1 are modified and amplified to the extent that this revenue procedure provides for an additional requirement that must be satisfied in requesting a ruling, determination letter, or opinion letter pursuant to those revenue procedures.

SEC. 7. EFFECTIVE DATE

This revenue procedure applies to requests postmarked or, if not mailed, received on or after February 1, 1988. This revenue procedure does not apply to requests filed on or after September 30, 1990.

SEC. 8 DRAFTING INFORMATION

The principal author of this revenue procedure is John H. Turner of the Employee Plans Technical and Actuarial Division. For further information regarding this revenue procedure, call (202)566-6783 between 2:00 and 4:00 p.m. Eastern time (not a toll-free call). Mr. Turner's telephone number is (202) 566-3662 (also mot a toll-free call).

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Index Terms
    private letter ruling
    determination letter
    opinion letter
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 88-552
  • Tax Analysts Electronic Citation
    88 TNT 10-6
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