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IIR Submission Procedures

IIR Submission Procedures

  1. All submissions made under the Industry Issue Resolution (IIR) Program will be made available for public inspection and copying in their entirety.  Therefore, submissions should not include confidential or taxpayer specific information.

  2. Interested parties should submit issues by e-mail to IIR@irs.gov
    In the subject line state “Revenue Procedure 2003-36 – IIR Program Submission”. The submission should include:
    • an issue statement,
    • a description of why the issue is appropriate for the IIR Program,
    • an explanation of the need for guidance,
    • the estimated number of taxpayers affected by the issue, and
    • the name and telephone number of a person to contact if additional information is needed. 

      The submission may also include a recommendation of how the issue may be resolved. 

  3. Alternatively, submissions may be mailed or faxed to:
         Internal Revenue Service
         Office of Pre-Filing and Technical Services
         Large and Mid-Size Business Division  SE:LM:PFT
         Mint Building 3rd Floor M3-420
         1111 Constitution Avenue NW
         Washington, DC 20224
         Fax:  202-283-8406
Page Last Reviewed or Updated: 26-Nov-2013