Internal Revenue Bulletin:  2010-1 

January 4, 2010 

APPENDIX B
CHECKLIST IS YOUR RULING REQUEST COMPLETE?
 
INSTRUCTIONS
 
The Service will be able to respond more quickly to your letter ruling request if it is carefully prepared and complete. To ensure that your request is in order, use this checklist. Complete the four items of information requested before the checklist. Answer each question by circling “Yes,” “No,” or “N/A.” When a question contains a place for a page number, insert the page number (or numbers) of the request that gives the information called for by a yes answer to a question. Sign and date the checklist (as taxpayer or authorized representative) and place it on top of your request.
 
If you are an authorized representative submitting a request for a taxpayer, you must include a completed checklist with the request, or the request will either be returned to you or substantive consideration of it will be deferred until a completed checklist is submitted. If you are a taxpayer preparing your own request without professional assistance, an incomplete checklist will not be cause for returning your request or deferring substantive consideration of the request. However, you should still complete as much of the checklist as possible and submit it with your request.
 
TAXPAYER’S NAME
TAXPAYER’S I.D. No.
ATTORNEY/P.O.A.
PRIMARY CODE SECTION
CIRCLE ONE ITEM
Yes No N/A 1. Does your request involve an issue under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division? See section 5 of Rev. Proc. 2010-4, 2010-1 I.R.B. , for issues under the jurisdiction of other offices. (Hereafter, all references are to Rev. Proc. 2010-4 unless otherwise noted.)
Yes No N/A 2. 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 private letter ruling? Before preparing your request, you may want to call the office 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. The appropriate office to call for this information may be obtained by calling (202) 283-9660 (Employee Plans matters), or (202) 283-0289 (Exempt Organizations matters) (not toll-free calls).
Yes No N/A Page 3. If the request involves an employee plans qualification matter under § 401(a), § 409, or § 4975(e)(7), have you demonstrated that the request satisfies the three criteria in section 6.03 for a headquarters office ruling?
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 sections 6.01 and 6.02.
Yes No 5. Are you requesting a letter ruling on a hypothetical situation or question? See section 8.03.
Yes No 6. Are you requesting a letter ruling on alternative plans of a proposed transaction? See section 8.03.
Yes No 7. Are you requesting the letter ruling for only part of an integrated transaction? See section 8.04.
Yes No 8. Have you submitted another letter ruling request for the transaction covered by this request?
Yes No 9. 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 6.07.
Yes No Pages 10. Have you included a complete statement of all the facts relevant to the transaction? See section 9.02(1).
Yes No N/A 11. Have you submitted with the request true copies of all wills, deeds, plan documents, and other documents relevant to the transaction, and labeled and attached them in alphabetical sequence? See section 9.02(2).
Yes No Page 12. Have you included, rather than merely by reference, all material facts from the documents in the request? Are they accompanied by an analysis of their bearing on the issues that specifies the document provisions that apply? See section 9.02(3).
Yes No Page 13. 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 9.02(4).
Yes No Page 14. 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 9.02(5).
Yes No Page 15. Have you included the required statement regarding whether the taxpayer, a related taxpayer, a predecessor, or any representatives previously submitted the same or similar issue but withdrew it before the letter ruling was issued? See section 9.02(5).
Yes No Page 16. 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 9.02(6).
Yes No Pages 17. Have you included the required statement of relevant authorities in support of your views? See section 9.02(6).
Yes No N/A Pages 18. Does your request discuss the implications of any legislation, tax treaties, court decisions, regulations, notices, revenue rulings, or revenue procedures you determined to be contrary to the position advanced? See section 9.02(7), which states that taxpayers are encouraged to inform the Service of such authorities.
Yes No N/A Page 19. If you determined that there are no contrary authorities, have you included a statement to this effect in your request? See section 9.02(7).
Yes No N/A Page 20. Have you included in your request a statement identifying any pending legislation that may affect the proposed transaction? See section 9.02(8).
Yes No 21. Is the request accompanied by the deletions statement required by § 6110? See section 9.02(9).
Yes No N/A Page 22. Have you (or your authorized representative) signed and dated the request?
Yes No N/A 23. 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 9.02(12).
Yes No N/A Page 24. Have you included, signed and dated, the penalties of perjury statement in Page the form required by section 9.02(13)?
Yes No N/A 25. Have you included the correct user fee with the request and made your check or money order payable to the United States Treasury? See section 9.02(14) and Rev. Proc. 2010-8, page , this Bulletin for the correct amount and additional information on user fees.
Yes No N/A 26. Are you submitting your request in duplicate if necessary? See section 9.02(15).
Yes No N/A Pages 27. 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 9.03(1).
Yes No N/A 28. 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 9.03(2).
Yes No N/A Page 29. If you have more than one representative, have you designated whether the second representative listed on the power of attorney is to receive a copy of the letter ruling? See section 9.03(2).
Yes No N/A 30. 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 form required by section 9.03(3) and stated a compelling need for such action in the request?
Yes No N/A Page 31. If you want to have a conference on the issues involved in the request, have you included a request for conference in the ruling request? See section 9.03(5).
Yes No N/A 32. If your request is covered by any of the guideline revenue procedures or other special requirements listed in section 10 of Rev. Proc. 2010-4, have you complied with all of the requirements of the applicable revenue procedure?
Yes No N/A Page 33. If you are requesting relief under § 7805(b) (regarding retroactive effect), have you complied with all of the requirements in section 13.09?
Yes No N/A 34. Have you addressed your request to the appropriate office listed in section 9.04? Improperly addressed requests may be delayed (sometimes for over a week) in reaching the appropriate office for initial processing.
     
Signature Title or authority Date
     
   
Typed or printed name of person signing checklist  

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