| 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.”
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| INCOME
TAX |
| Requests for determination letters regarding
income tax (including requests from international taxpayers) should be sent
to:
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Office of the Director,
Technical Services Internal Revenue Service Attn: SE:S:E:TS Mail Stop 5000
24000 Avila Road Laguna Niguel, CA 92677 |
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| ESTATE
AND GIFT TAXES |
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| Requests for determination letters regarding
estate and gift tax should be sent to:
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Chief, Estate &
Gift Tax Operations Internal Revenue Service SE:S:SP:E&G 1222 Spruce Street
M/S 1022STL St. Louis, MO 63103-2839 |
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| EMPLOYMENT
TAXES |
| |
|
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| 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:
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Chief, Employment
Tax Operations Internal Revenue Service Attn: SE:S:SP:ETO 5000 Ellin Road
M/S C6-452 Lanham, MD 20706 |
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| EXCISE
TAXES |
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| Requests for determination letters regarding
excise taxes should be sent to:
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Chief, Excise Tax
Operations Internal Revenue Service Attn: SE:S:SP:EX 1111 Constitution Ave.,
N.W. Room 2016 Washington, DC 20224 |
