Internal Revenue Bulletin:  2005-1 

January 3, 2005 

APPENDIX D

LIST OF SMALL BUSINESS/SELF-EMPLOYED OPERATING DIVISION (SB/SE) OFFICES FOR REQUESTING DETERMINATION LETTERS

Requests for determination letters under Rev. Proc. 2005-1, this revenue procedure, from SB/SE and W&I taxpayers, should be sent to the appropriate SB/SE office listed below based upon the type of tax involved. Both the request and the envelope in which it is sent should be marked “DETERMINATION LETTER REQUEST.”
     
INCOME TAX
Requests for determination letters regarding income tax (including requests from international taxpayers) should be sent to:
     
  Office of the Director, Technical Services Internal Revenue Service Attn: SE:S:E:TS Mail Stop 5000 24000 Avila Road Laguna Niguel, CA 92677
     
ESTATE AND GIFT TAXES
     
Requests for determination letters regarding estate and gift tax should be sent to:
     
  Chief, Estate & Gift Tax Operations Internal Revenue Service SE:S:SP:E&G 1222 Spruce Street M/S 1022STL St. Louis, MO 63103-2839
     
EMPLOYMENT TAXES
     
Requests for determination letters regarding employment tax (except for requests for determination of worker status, which should be sent to the appropriate office listed in the instructions to Form SS-8) should be sent to:
     
  Chief, Employment Tax Operations Internal Revenue Service Attn: SE:S:SP:ETO 5000 Ellin Road M/S C6-452 Lanham, MD 20706
     
EXCISE TAXES
     
Requests for determination letters regarding excise taxes should be sent to:
     
  Chief, Excise Tax Operations Internal Revenue Service Attn: SE:S:SP:EX 1111 Constitution Ave., N.W. Room 2016 Washington, DC 20224

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