| SB/SE and W&I taxpayers should
send requests for determination letters under this Rev. Proc. 2011-1
to the appropriate SB/SE office listed below. Both the request and
its envelope 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 1022STLSt. 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, Determination of Worker
Status for Purposes of Federal Employment Taxes and Income Tax Withholding) should be sent to:
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Chief, Employment
Tax Operations Internal Revenue Service Attn: SE:S:SP:ET 5000 Ellin
Road Room C9-202Lanham, 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 5000 Ellin
Road Room C9-207Lanham, MD 20706 |
