| INSTRUCTIONS |
| To assist you in preparing a letter
ruling request, the Service is providing this sample format. You
are not required to use this sample format. If your request is not
identical or similar to the sample format, the different format will
not defer consideration of your request.
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(Insert the date of request) |
| Internal Revenue ServiceInsert either: Associate Chief Counsel (Insert one of
the following: Corporate, Financial Institutions and Products, Income
Tax and Accounting, International, Passthroughs and Special Industries,
or Procedure and Administration) or Division
Counsel/Associate Chief Counsel (Tax Exempt and Government Entities)
Attn: CC:PA:LPD:DRU P.O. Box 7604Ben Franklin Station Washington,
DC 20044
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| Dear Sir or Madam: |
| (Insert the name
of the taxpayer) requests a ruling on the proper treatment
of (insert the subject matter of the letter ruling request) under section (insert the number) of the Internal
Revenue Code..
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| [If the taxpayer is requesting
expedited handling, a statement to that effect must be attached to,
or contained in, the letter ruling request. The statement must explain
the need for expedited handling. See section
7.02(4) of Rev. Proc. 2011-1, 2011-1 I.R.B. 1. Hereafter, all references
are to Rev. Proc. 2011-1 unless otherwise noted.]
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| A. STATEMENT
OF FACTS |
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| 1. Taxpayer Information |
| [Provide the statements required
by sections 7.01(1)(a) and (b).]
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| 2. Description of Taxpayer’s
Business Operations
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| [Provide the statement required
by section 7.01(1)(c).]
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| 3. Facts Relating to Transaction |
| [The ruling request must contain
a complete statement of the facts relating to the transaction that
is the subject of the letter ruling request. This statement must
include a detailed description of the transaction, including material
facts in any accompanying documents, and the business reasons for
the transaction. See sections 7.01(1)(d), 7.01(1)(e),
and 7.01(2).]
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| B. RULING
REQUESTED |
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| [The ruling request should contain
a concise statement of the ruling requested by the taxpayer. The
Service prefers that the language of the requested ruling be exactly
the same as that the taxpayer wishes to receive.]
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| C. STATEMENT
OF LAW |
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| [The ruling request must contain
a statement of the law in support of the taxpayer’s views or
conclusion and identify any pending legislation that may affect the
proposed transaction. The taxpayer also is strongly encouraged to
identify and discuss any authorities believed to be contrary to the
position advanced in the ruling request. See sections 7.01(6), 7.01(8), 7.01(9), and 7.01(10).]
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| D. ANALYSIS |
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| [The ruling request must contain
a discussion of the facts and an analysis of the law. The taxpayer
also is strongly encouraged to identify and discuss any authorities
believed to be contrary to the position advanced in the ruling request.
See sections 7.01(3), 7.01(6), 7.01(8), 7.01(9),
and 7.01(10).]
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| E. CONCLUSION |
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| [The ruling request should contain
a statement of the taxpayer’s conclusion on the ruling requested.]
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| F. PROCEDURAL
MATTERS |
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| 1. Revenue Procedure 2011-1
Statements
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a. |
[Provide the statement required
by section 7.01(4) regarding whether any return of the taxpayer, a
related taxpayer within the meaning of § 267 or of a member
of an affiliated group of which the taxpayer is also a member within
the meaning of § 1504 which would be affected by the requested
letter ruling or determination letter, is currently under examination,
before Appeals, or before a Federal court, or was previously under
examination, before Appeals, or before a Federal court.]
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b. |
[Provide the statement required
by section 7.01(5)(a) regarding whether the Service previously ruled
on the same or similar issue for the taxpayer, a related taxpayer,
or a predecessor. Please further note that if a reduced user fee
is being submitted, a certification of eligibility for the reduced
fee must be included with the ruling request.]
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c. |
[Provide the statement required
by section 7.01(5)(b) regarding whether the taxpayer, a related taxpayer,
a predecessor, or any representatives previously submitted a request
(including an application for change in method of accounting) involving
the same or similar issue but withdrew the request before a letter
ruling or determination letter was issued.]
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d. |
[Provide the statement required
by section 7.01(5)(c) regarding whether the taxpayer, a related taxpayer,
or a predecessor previously submitted a request (including an application
for change in method of accounting) involving the same or a similar
issue that is currently pending with the Service.]
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e. |
[Provide the statement required
by section 7.01(5)(d) 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 method of
accounting) involving the same or similar issue to the Service.]
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f. |
[If the letter ruling request
involves the interpretation of a substantive provision of an income
or estate tax treaty, provide the statement required by section 7.01(6)
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.]
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g. |
[Provide the statement required
by section 7.01(8) regarding whether the law in connection with the
letter ruling request is uncertain and whether the issue is adequately
addressed by relevant authorities.]
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h. |
[If the taxpayer determines that
there are no contrary authorities, a statement to that effect would
be helpful. See section 7.01(9).]
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i. |
[If the taxpayer wants to have
a conference on the issues involved in the letter ruling request,
the ruling request should contain a statement to that effect. See section 7.02(6).]
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j. |
[If the taxpayer is requesting
a copy of any document related to the letter ruling request to be
sent by facsimile (fax) transmission, the ruling request should contain
a statement to that effect. See section 7.02(5).]
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k. |
[If the taxpayer is requesting
separate letter rulings on multiple issues, the letter ruling request
should contain a statement to that effect. See section 7.02(1).]
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l. |
[If the taxpayer is seeking to
obtain the user fee provided in paragraph (A)(5)(a) of Appendix A
for substantially identical letter rulings, the letter ruling request
must contain the statements required by section 15.07.]
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| 2. Administrative |
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a. |
[The ruling request should state:
“The deletion statement and checklist required by Rev. Proc.
2011-1 are enclosed.” See sections 7.01(11)
and 7.01(18).]
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b. |
[The ruling request should state:
“The required user fee of $ (Insert the amount of
the fee) is enclosed.” Please note that the check
or money order must be in U.S. dollars and made payable to the Internal
Revenue Service. See section 15 and Appendix
A.]
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c. |
[If the taxpayer’s authorized
representative is to sign the letter ruling request or is to appear
before the Service in connection with the request, the ruling request
should state: “A Power of Attorney is enclosed.” See sections 7.01(13), 7.01(14), and 7.02(2).]
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Sincerely yours, |
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(Insert the name of the taxpayer or
the taxpayer’s authorized representative)
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By: |
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Signature Date |
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Typed or printed name ofperson signing request |
| DECLARATION: [See section 7.01(15).]
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| Under penalties of perjury, I
declare that I have examined this request, including accompanying
documents, and, to the best of my knowledge and belief, the request
contains all the relevant facts relating to the request, and such
facts are true, correct, and complete.
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| (Insert the name of
the taxpayer)
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| By: |
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| Signature |
Title Date |
| (must be signed by taxpayer,
not by taxpayer’s representative, see section
7.01(15)(b) of this revenue procedure)
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| Typed or printed name of person
signing declaration
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| [If the taxpayer is a corporation
that is a member of an affiliated group filing consolidated returns,
the above declaration must also be signed and dated by an officer
of the common parent of the group. See section
7.01(15).]
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