Internal Revenue Bulletin:  2014-1 

January 2, 2014 

APPENDIX D

LIST OF SMALL BUSINESS/SELF-EMPLOYED OPERATING DIVISION (SB/SE) OFFICES TO WHICH TO SEND REQUESTS FOR DETERMINATION LETTERS

APPENDIX D
LIST OF SMALL BUSINESS/SELF-EMPLOYED OPERATING DIVISION (SB/SE) OFFICES TO WHICH TO SEND REQUESTS FOR DETERMINATION LETTERS
SB/SE and W&I taxpayers should send requests for determination letters under this Rev. Proc. 2014–1 to the appropriate SB/SE office listed below. Both the request and its envelope 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:  
  Estate & Gift Tax  
  Estate and Gift Tax
Internal Revenue Service
SE:S:SP:E&G
6340 Variel
Woodland Hills, CA 91367
  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, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding) should be sent to:  
  Chief, Employment Tax Operations
Internal Revenue Service
Attn: SE:S:SP:ET
5000 Ellin Road
Room C9–202
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
80 Daniel Street
PO Box 9502
Portsmouth, NH 03802

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