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| Yes No |
1. Does your request involve an issue
under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate
Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel
(Income Tax and Accounting), the Associate Chief Counsel (International),
the Associate Chief Counsel (Passthroughs and Special Industries), the Associate
Chief Counsel (Procedure and Administration), or the Division Counsel/Associate
Chief Counsel (Tax Exempt and Government Entities)? See section
3 of Rev. Proc. 2005-1, 2005-1 I.R.B. 1. For issues under the jurisdiction
of other offices, see section 4 of Rev. Proc. 2005-1.
(Hereafter, all references are to Rev. Proc. 2005-1 unless otherwise noted.)
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| Yes No |
2. Have you read Rev. Proc. 2005-3,
2005-1 I.R.B. and Rev. Proc. 2005-7, 2005-1 I.R.B. , to see if part or all
of the request involves a matter on which letter rulings are not issued or
are ordinarily not issued?
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| Yes No N/A |
3. If your request involves a matter
on which letter rulings are not ordinarily issued, have you given compelling
reasons to justify the issuance of a letter ruling? Before preparing your
request, you may want to call the branch in the Office of Associate Chief
Counsel (Corporate), the Office of Associate Chief Counsel (Financial Institutions
and Products), the Office of Associate Chief Counsel (Income Tax and Accounting),
the Office of Associate Chief Counsel (International), the Office of Associate
Chief Counsel (Passthroughs and Special Industries), the Office of Associate
Chief Counsel (Procedure and Administration), or the Office of Division Counsel/Associate
Chief Counsel (Tax Exempt and Government Entities) responsible for substantive
interpretations of the principal Internal Revenue Code section on which you
are seeking a letter ruling to discuss the likelihood of an exception. For
matters under the jurisdiction of—
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(a) the Office of Associate Chief
Counsel (Corporate), the Office of Associate Chief Counsel (Financial Institutions
and Products), the Office of Associate Chief Counsel (Income Tax and Accounting),
the Office of Associate Chief Counsel (Passthroughs and Special Industries),
or the Office of Division Counsel/Associate Chief Counsel (Tax Exempt and
Government Entities), the Office of the Associate Chief Counsel (Procedure
and Administration), the appropriate branch to call may be obtained by calling
(202) 622-7560 (not a toll-free call);
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(b) the Office of the Associate Chief
Counsel (International), the appropriate branch to call may be obtained by
calling (202) 622-3800 (not a toll-free call).
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| Yes No N/A Page |
4. If the request deals with a completed
transaction, have you filed the return for the year in which the transaction
was completed? See section 5.01.
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| Yes No |
5. Are you requesting the letter ruling
on a hypothetical situation or question? See section
6.12.
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| Yes No |
6. Are you requesting the letter ruling
on alternative plans of a proposed transaction? See section
6.12.
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| Yes No |
7. Are you requesting the letter ruling
for only part of an integrated transaction? See section
6.03.
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| Yes No |
8. Are you requesting the letter ruling
for a business, trade, industrial association, or similar group concerning
the application of tax law to its members? See section
6.05.
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| Yes No |
9. Are you requesting the letter ruling
for a foreign government or its political subdivision? See section
6.07.
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| Yes No Page |
10. Have you included a complete statement
of all the facts relevant to the transaction? See section
7.01(1).
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| Yes No N/A |
11. Have you submitted with the request
true copies of all wills, deeds, and other documents relevant to the transaction,
and labeled and attached them in alphabetical sequence? See section
7.01(2).
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| Yes No N/A |
12. Have you submitted with the request
a copy of all applicable foreign laws, and certified English translations
of documents that are in a language other than English or of foreign laws
in cases where English is not the official language of the foreign country
involved? See section 7.01(2).
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| Yes No Pages |
13. Have you included an analysis of
facts and their bearing on the issues? Have you included, rather than merely
incorporated by reference, all material facts from the documents in the request? See section
7.01(3).
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| Yes No Page |
14. Have you included the required statement
regarding whether the same issue in the letter ruling request is in an earlier
return of the taxpayer or in a return for any year of a related taxpayer? See section
7.01(4).
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| Yes No Page |
15. Have you included the required statement
regarding whether the Service previously ruled on the same or similar issue
for the taxpayer, a related taxpayer, or a predecessor? See section
7.01(5)(a).
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| Yes No Page |
16. Have you included the required statement
regarding whether the taxpayer, a related taxpayer, a predecessor, or any
representatives previously submitted a request (including an application for
change in accounting method) involving the same or similar issue but withdrew
the request before the letter ruling or determination letter was issued? See section
7.01(5)(b).
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| Yes No Page |
17. Have you included the required statement
regarding whether the taxpayer, a related taxpayer, or a predecessor previously
submitted a request (including an application for change in accounting method)
involving the same or similar issue that is currently pending with the Service? See section
7.01(5)(c).
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| Yes No Page |
18. Have you included the required statement
regarding whether, at the same time as this request, the taxpayer or a related
taxpayer is presently submitting another request (including an application
for change in accounting method) involving the same or similar issue to the
Service? See section 7.01(5)(d).
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| Yes No N/A Page |
19. If your request involves the interpretation
of a substantive provision of an income or estate tax treaty, have you included
the required statement regarding whether the tax authority of the treaty jurisdiction
has issued a ruling on the same or similar issue for the taxpayer, a related
taxpayer, or a predecessor; whether the same or similar issue is being examined,
or has been settled, by the tax authority of the treaty jurisdiction or is
otherwise the subject of a closing agreement in that jurisdiction; and whether
the same or similar issue is being considered by the competent authority of
the treaty jurisdiction? See section 7.01(6).
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| Yes No N/A Page |
20. If your request is for recognition
of Indian tribal government status or status as a political subdivision of
an Indian tribal government, does your request contain a letter from the Bureau
of Indian Affairs regarding the tribe’s status? See section
7.01(7), which states that taxpayers are encouraged to submit this letter
with the request and provides the address for the Bureau of Indian Affairs.
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| Yes No Pages |
21. Have you included the required statement
of relevant authorities in support of your views? See section
7.01(8).
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| Yes No Page |
22. Have you included the required statement
regarding whether the law in connection with the request is uncertain and
whether the issue is adequately addressed by relevant authorities? See section
7.01(8).
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| Yes No Pages |
23. Does your request discuss the implications
of any legislation, tax treaties, court decisions, regulations, notices, revenue
rulings, or revenue procedures that you determined to be contrary to the position
advanced? See section 7.01(9), which states that taxpayers
are encouraged to inform the Service of such authorities.
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| Yes No N/A Page |
24. If you determined that there are
no contrary authorities, have you included a statement to this effect in your
request? See section 7.01(9).
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| Yes No N/A Page |
25. Have you included in your request
a statement identifying any pending legislation that may affect the proposed
transaction? See section 7.01(10).
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| Yes No |
26. Is the request accompanied by the
deletion statement required by § 6110? See section
7.01(11).
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| Yes No Page |
27. Have you (or your authorized representative)
signed and dated the request? See section 7.01(12).
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| Yes No N/A |
28. If the request is signed by your
representative or if your representative will appear before the Service in
connection with the request, is the request accompanied by a properly prepared
and signed power of attorney with the signatory’s name typed or printed? See section
7.01(14).
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| Yes No Page |
29. Have you included, signed, and
dated the penalties of perjury statement in the format required by section
7.01(15)?
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| Yes No N/A |
30. Are you submitting your request
in duplicate if necessary? See section 7.01(16).
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| Yes No N/A Pages |
31. If you are requesting separate letter
rulings on different issues involving one factual situation, have you included
a statement to that effect in each request? See section
7.02(1).
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| Yes No N/A |
32. If you want copies of the letter
ruling sent to a representative, does the power of attorney contain a statement
to that effect? See section 7.02(2).
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| Yes No N/A |
33. If you do not want a copy of the
letter ruling to be sent to any representative, does the power of attorney
contain a statement to that effect? See section 7.02(2).
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| Yes No N/A |
34. If you are making a two-part letter
ruling request, have you included a summary statement of the facts you believe
to be controlling? See section 7.02(3).
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| Yes No N/A Page |
35. If you want your letter ruling request
to be processed ahead of the regular order or by a specific date, have you
requested expedited handling in the manner required by section 7.02(4) and
stated a compelling need for such action in the request?
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| Yes No N/A Page |
36. If you are requesting a copy of
any document related to the letter ruling request to be sent by facsimile
(fax) transmission, have you included a statement to that effect? See section
7.02(5).
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| Yes No N/A Page |
37. If you want to have a conference
on the issues involved in the request, have you included a request for conference
in the letter ruling request? See section 7.02(6).
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| Yes No N/A |
38. Have you included the correct user
fee with the request and is your check or money order in U.S. dollars and
payable to the Internal Revenue Service? See section
15 and Appendix A to determine the correct amount.
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| Yes No N/A Page |
39. If your request involves a personal
tax issue and you qualify for the reduced user fee when gross income is less
than $250,000, have you included the required certification? See paragraphs
(A)(4)(a) and (B)(1) of Appendix A.
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| Yes No N/A Page |
40. If your request involves a business-related
tax issue and you qualify for the reduced user fee when gross income is less
than $1 million, have you included the required certification? See paragraphs
(A)(4)(b) and (B)(1) of Appendix A.
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| Yes No N/A Page |
41. If you qualify for the user fee
for substantially identical letter rulings, have you included the required
information? See section 15.07(2) and paragraph (A)(5)(a)
of Appendix A.
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| Yes No N/A Page |
42. If you qualify for the user fee
for a § 301.9100 request to extend the time for filing an identical
accounting method change on a single Form 3115, have you included the required
information? See section 15.07(3) and paragraph (A)(5)(c)
of Appendix A.
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| Yes No N/A |
43. If your request is covered by any
of the checklists, guideline revenue procedures, notices, safe harbor revenue
procedures, or other special requirements listed in Appendix E, have you complied
with all of the requirements of the applicable revenue procedure or notice?
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| Rev. Proc. |
List other applicable revenue procedures or notices,
including checklists, used or relied upon in the preparation of this letter
ruling request (Cumulative Bulletin or Internal Revenue Bulletin citation
not required).
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| Yes No N/A Page |
44. If you are requesting relief under
§ 7805(b) (regarding retroactive effect), have you complied with
all of the requirements in section 11.11?
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| Yes No |
45. Have you addressed your request
to the attention of the Associate Chief Counsel (Corporate), the Associate
Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel
(Income Tax and Accounting), the Associate Chief Counsel (International),
the Associate Chief Counsel (Passthroughs and Special Industries), the Associate
Chief Counsel (Procedure and Administration), or the Division Counsel/Associate
Chief Counsel (Tax Exempt and Government Entities), as appropriate? The mailing
address is:
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