[Title 26 CFR ]
[Code of Federal Regulations (annual edition) - April 1, 2014 Edition]
[From the U.S. Government Publishing Office]
[[Page i]]
Title 26
Internal Revenue
________________________
Part 600 to End
Revised as of April 1, 2014
Containing a codification of documents of general
applicability and future effect
As of April 1, 2014
Published by the Office of the Federal Register
National Archives and Records Administration as a
Special Edition of the Federal Register
[[Page ii]]
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[[Page iii]]
Table of Contents
Page
Explanation................................................. v
Title 26:
Chapter I--Internal Revenue Service, Department of
the Treasury (Continued) 3
Finding Aids:
Table of CFR Titles and Chapters........................ 167
Alphabetical List of Agencies Appearing in the CFR...... 187
List of CFR Sections Affected........................... 197
[[Page iv]]
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Cite this Code: CFR
To cite the regulations in
this volume use title,
part and section number.
Thus, 26 CFR 601.101
refers to title 26, part
601, section 101.
----------------------------
[[Page v]]
EXPLANATION
The Code of Federal Regulations is a codification of the general and
permanent rules published in the Federal Register by the Executive
departments and agencies of the Federal Government. The Code is divided
into 50 titles which represent broad areas subject to Federal
regulation. Each title is divided into chapters which usually bear the
name of the issuing agency. Each chapter is further subdivided into
parts covering specific regulatory areas.
Each volume of the Code is revised at least once each calendar year
and issued on a quarterly basis approximately as follows:
Title 1 through Title 16.................................as of January 1
Title 17 through Title 27..................................as of April 1
Title 28 through Title 41...................................as of July 1
Title 42 through Title 50................................as of October 1
The appropriate revision date is printed on the cover of each
volume.
LEGAL STATUS
The contents of the Federal Register are required to be judicially
noticed (44 U.S.C. 1507). The Code of Federal Regulations is prima facie
evidence of the text of the original documents (44 U.S.C. 1510).
HOW TO USE THE CODE OF FEDERAL REGULATIONS
The Code of Federal Regulations is kept up to date by the individual
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together to determine the latest version of any given rule.
To determine whether a Code volume has been amended since its
revision date (in this case, April 1, 2014), consult the ``List of CFR
Sections Affected (LSA),'' which is issued monthly, and the ``Cumulative
List of Parts Affected,'' which appears in the Reader Aids section of
the daily Federal Register. These two lists will identify the Federal
Register page number of the latest amendment of any given rule.
EFFECTIVE AND EXPIRATION DATES
Each volume of the Code contains amendments published in the Federal
Register since the last revision of that volume of the Code. Source
citations for the regulations are referred to by volume number and page
number of the Federal Register and date of publication. Publication
dates and effective dates are usually not the same and care must be
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those instances where a regulation published in the Federal Register
states a date certain for expiration, an appropriate note will be
inserted following the text.
OMB CONTROL NUMBERS
The Paperwork Reduction Act of 1980 (Pub. L. 96-511) requires
Federal agencies to display an OMB control number with their information
collection request.
[[Page vi]]
Many agencies have begun publishing numerous OMB control numbers as
amendments to existing regulations in the CFR. These OMB numbers are
placed as close as possible to the applicable recordkeeping or reporting
requirements.
PAST PROVISIONS OF THE CODE
Provisions of the Code that are no longer in force and effect as of
the revision date stated on the cover of each volume are not carried.
Code users may find the text of provisions in effect on any given date
in the past by using the appropriate List of CFR Sections Affected
(LSA). For the convenience of the reader, a ``List of CFR Sections
Affected'' is published at the end of each CFR volume. For changes to
the Code prior to the LSA listings at the end of the volume, consult
previous annual editions of the LSA. For changes to the Code prior to
2001, consult the List of CFR Sections Affected compilations, published
for 1949-1963, 1964-1972, 1973-1985, and 1986-2000.
``[RESERVED]'' TERMINOLOGY
The term ``[Reserved]'' is used as a place holder within the Code of
Federal Regulations. An agency may add regulatory information at a
``[Reserved]'' location at any time. Occasionally ``[Reserved]'' is used
editorially to indicate that a portion of the CFR was left vacant and
not accidentally dropped due to a printing or computer error.
INCORPORATION BY REFERENCE
What is incorporation by reference? Incorporation by reference was
established by statute and allows Federal agencies to meet the
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to materials already published elsewhere. For an incorporation to be
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This material, like any other properly issued regulation, has the force
of law.
What is a proper incorporation by reference? The Director of the
Federal Register will approve an incorporation by reference only when
the requirements of 1 CFR part 51 are met. Some of the elements on which
approval is based are:
(a) The incorporation will substantially reduce the volume of
material published in the Federal Register.
(b) The matter incorporated is in fact available to the extent
necessary to afford fairness and uniformity in the administrative
process.
(c) The incorporating document is drafted and submitted for
publication in accordance with 1 CFR part 51.
What if the material incorporated by reference cannot be found? If
you have any problem locating or obtaining a copy of material listed as
an approved incorporation by reference, please contact the agency that
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CFR INDEXES AND TABULAR GUIDES
A subject index to the Code of Federal Regulations is contained in a
separate volume, revised annually as of January 1, entitled CFR Index
and Finding Aids. This volume contains the Parallel Table of Authorities
and Rules. A list of CFR titles, chapters, subchapters, and parts and an
alphabetical list of agencies publishing in the CFR are also included in
this volume.
[[Page vii]]
An index to the text of ``Title 3--The President'' is carried within
that volume.
The Federal Register Index is issued monthly in cumulative form.
This index is based on a consolidation of the ``Contents'' entries in
the daily Federal Register.
A List of CFR Sections Affected (LSA) is published monthly, keyed to
the revision dates of the 50 CFR titles.
REPUBLICATION OF MATERIAL
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INQUIRIES
For a legal interpretation or explanation of any regulation in this
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available at www.ecfr.gov.
Charles A. Barth,
Director,
Office of the Federal Register.
April 1, 2014.
[[Page ix]]
THIS TITLE
Title 26--Internal Revenue is composed of twenty volumes. The
contents of these volumes represent all current regulations issued by
the Internal Revenue Service, Department of the Treasury, as of April 1,
2014. The first thirteen volumes comprise part 1 (Subchapter A--Income
Tax) and are arranged by sections as follows: Sec. Sec. 1.0-1.60;
Sec. Sec. 1.61-1.169; Sec. Sec. 1.170-1.300; Sec. Sec. 1.301-1.400;
Sec. Sec. 1.401-1.440; Sec. Sec. 1.441-1.500; Sec. Sec. 1.501-1.640;
Sec. Sec. 1.641-1.850; Sec. Sec. 1.851-1.907; Sec. Sec. 1.908-1.1000;
Sec. Sec. 1.1001-1.1400; Sec. Sec. 1.1401-1.1550; and Sec. 1.1551 to
end of part 1. The fourteenth volume containing parts 2-29, includes the
remainder of subchapter A and all of Subchapter B--Estate and Gift
Taxes. The last six volumes contain parts 30-39 (Subchapter C--
Employment Taxes and Collection of Income Tax at Source); parts 40-49;
parts 50-299 (Subchapter D--Miscellaneous Excise Taxes); parts 300-499
(Subchapter F--Procedure and Administration); parts 500-599 (Subchapter
G--Regulations under Tax Conventions); and part 600 to end (Subchapter
H--Internal Revenue Practice).
The OMB control numbers for Title 26 appear in Sec. 602.101 of this
chapter. For the convenience of the user, Sec. 602.101 appears in the
Finding Aids section of the volumes containing parts 1 to 599.
For this volume, Michele Bugenhagen was Chief Editor. The Code of
Federal Regulations publication program is under the direction of the
Managing Editor, assisted by Ann Worley.
[[Page 1]]
TITLE 26--INTERNAL REVENUE
(This book contains part 600 to end)
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Part
chapter i--Internal Revenue Service, Department of the
Treasury (Continued)...................................... 601
[[Page 3]]
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
(CONTINUED)
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SUBCHAPTER H--INTERNAL REVENUE PRACTICE
Part Page
600
[Reserved]
601 Statement of procedural rules............... 5
602 OMB control numbers under the Paperwork
Reduction Act........................... 141
701 Presidential election campaign fund......... 158
702 Presidential primary matching payment
account................................. 159
703-800
[Reserved]
801 Balanced system for measuring organizational
and employee performance within the
Internal Revenue Service................ 159
802-End
[Reserved]
Supplementary Publications: Internal Revenue Service Looseleaf
Regulations System. Additional supplementary publications are issued
covering Alcohol and Tobacco Tax Regulations, and Regulations Under
Tax Conventions.
[[Page 5]]
SUBCHAPTER H_INTERNAL REVENUE PRACTICE
PART 600 [RESERVED]
PART 601_STATEMENT OF PROCEDURAL RULES--Table of Contents
Subpart A_General Procedural Rules
Sec.
601.101 Introduction.
601.102 Classification of taxes collected by the Internal Revenue
Service.
601.103 Summary of general tax procedure.
601.104 Collection functions.
601.105 Examination of returns and claims for refund, credit or
abatement; determination of correct tax liability.
601.106 Appeals functions.
601.107 Criminal investigation functions.
601.108 Review of overpayments exceeding $200,000.
601.109 Bankruptcy and receivership cases.
Subpart B_Rulings and Other Specific Matters
601.201 Rulings and determinations letters.
601.202 Closing agreements.
601.203 Offers in compromise.
601.204 Changes in accounting periods and in methods of accounting.
601.205 Tort claims.
601.206 Certification required to obtain reduced foreign tax rates under
income tax treaties.
Subpart C [Reserved]
Subpart D_Provisions Special to Certain Employment Taxes
601.401 Employment taxes.
Subpart E_Conference and Practice Requirements
601.501 Scope of rules; definitions.
601.502 Recognized representative.
601.503 Requirements of power of attorney, signatures, fiduciaries and
Commissioner's authority to substitute other requirements.
601.504 Requirements for filing power of attorney.
601.505 Revocation, change in representation and substitution or
delegation of representative.
601.506 Notices to be given to recognized representative; direct contact
with taxpayer; delivery of a check drawn on the United States
Treasury to recognized representative.
601.507 Evidence required to substantiate facts alleged by a recognized
representative.
601.508 Dispute between recognized representatives of a taxpayer.
601.509 Power of attorney not required in cases docketed in the Tax
Court of the United States.
Requirements for Alcohol, Tobacco, and Firearms Activities
601.521 Requirements for conference and representation in conference.
601.522 Power of attorney.
601.523 Tax information authorization.
601.524 Execution and filing powers of attorney and tax information
authorizations.
601.525 Certification of copies of documents.
601.526 Revocation of powers of attorney and tax information
authorizations.
601.527 Other provisions applied to representation in alcohol, tobacco,
and firearms activities.
Subpart F_Rules, Regulations, and Forms
601.601 Rules and regulations.
601.602 Tax forms and instructions.
Subpart G_Records (Note)
601.702 Publication and public inspection.
Subpart H_Tax Counseling for the Elderly
601.801 Purpose and statutory authority.
601.802 Cooperative agreements.
601.803 Program operations and requirements.
601.804 Reimbursements.
601.805 Miscellaneous administrative provisions.
601.806 Solicitation of applications.
Subpart I_Use of Penalty Mail in the Location and Recovery of Missing
Children
601.901 Missing children shown on penalty mail.
Authority: 5 U.S.C. 301 and 552.
Subpart I also issued under 39 U.S.C. 3220.
Source: 32 FR 15990, Nov. 22, 1967, unless otherwise noted.
Subpart A_General Procedural Rules
Sec. 601.101 Introduction.
(a) General. The Internal Revenue Service is a bureau of the
Department of the Treasury under the immediate
[[Page 6]]
direction of the Commissioner of Internal Revenue. The Commissioner has
general superintendence of the assessment and collection of all taxes
imposed by any law providing internal revenue. The Internal Revenue
Service is the agency by which these functions are performed. Within an
internal revenue district the internal revenue laws are administered by
a district director of internal revenue. The Director, Foreign
Operations District, administers the internal revenue laws applicable to
taxpayers residing or doing business abroad, foreign taxpayers deriving
income from sources within the United States, and taxpayers who are
required to withhold tax on certain payments to nonresident aliens and
foreign corporations, provided the books and records of those taxpayers
are located outside the United States. For purposes of these procedural
rules any reference to a district director or a district office includes
the Director, Foreign Operations District, or the District Office,
Foreign Operations District, if appropriate. Generally, the procedural
rules of the Service are based on the Internal Revenue Code of 1939 and
the Internal Revenue Code of 1954, and the procedural rules in this part
apply to the taxes imposed by both Codes except to the extent
specifically stated or where the procedure under one Code is
incompatible with the procedure under the other Code. Reference to
sections of the Code are references to the Internal Revenue Code of
1954, unless otherwise expressly indicated.
(b) Scope. This part sets forth the procedural rules of the Internal
Revenue Service respecting all taxes administered by the Service, and
supersedes the previously published statement (26 CFR (1949 ed., Part
300-End) Parts 600 and 601) with respect to such procedural rules.
Subpart A provides a descriptive statement of the general course and
method by which the Service's functions are channeled and determined,
insofar as such functions relate generally to the assessment,
collection, and enforcement of internal revenue taxes. Certain
provisions special to particular taxes are separately described in
Subpart D of this part. Conference and practice requirements of the
Internal Revenue Service are contained in Subpart E of this part.
Specific matters not generally involved in the assessment, collection,
and enforcement functions are separately described in Subpart B of this
part. A description of the rule making functions of the Department of
the Treasury with respect to internal revenue tax matters is contained
in Subpart F of this part. Subpart G of this part relates to matters of
official record in the Internal Revenue Service and the extent to which
records and documents are subject to publication or open to public
inspection. This part does not contain a detailed discussion of the
substantive provisions pertaining to any particular tax or the
procedures relating thereto, and for such information it is necessary
that reference be made to the applicable provisions of law and the
regulations promulgated thereunder. The regulations relating to the
taxes administered by the Service are contained in title 26 of the Code
of Federal Regulations.
[38 FR 4955, Feb. 23, 1973 and 41 FR 20880, May 21, 1976, as amended at
45 FR 7251, Feb. 1, 1980; 49 FR 36498, Sept. 18, 1984; T.D. 8685, 61 FR
58008, Nov. 12, 1996]
Sec. 601.102 Classification of taxes collected by the Internal
Revenue Service.
(a) Principal divisions. Internal revenue taxes fall generally into
the following principal divisions:
(1) Taxes collected by assessment.
(2) Taxes collected by means of revenue stamps.
(b) Assessed taxes. Taxes collected principally by assessment fall
into the following two main classes:
(1) Taxes within the jurisdiction of the U.S. Tax Court. These
include:
(i) Income and profits taxes imposed by Chapters 1 and 2 of the 1939
Code and taxes imposed by subtitle A of the 1954 Code, relating to
income taxes.
(ii) Estate taxes imposed by Chapter 3 of the 1939 Code and Chapter
11 of the 1954 Code.
(iii) Gift tax imposed by Chapter 4 of the 1939 Code and Chapter 12
of the 1954 Code.
(iv) The tax on generation-skipping transfers imposed by Chapter 13
of the 1954 Code.
[[Page 7]]
(v) Taxes imposed by Chapters 41 through 44 of the 1954 Code.
(2) Taxes not within the jurisdiction of the U.S. Tax Court. Taxes
not imposed by Chapter 1, 2, 3, or 4 of the 1939 Code or Subtitle A or
Chapter 11 or 12 of the 1954 Code are within this class, such as:
(i) Employment taxes.
(ii) Miscellaneous excise taxes collected by return.
(3) The difference between these two main classes is that only taxes
described in subparagraph (1) of this paragraph, i.e., those within the
jurisdiction of the Tax Court, may be contested before an independent
tribunal prior to payment. Taxes of both classes may be contested by
first making payment, filing claim for refund, and then bringing suit to
recover if the claim is disallowed or no decision is rendered thereon
within six months.
[32 FR 15990, Nov. 22, 1967, as amended at 35 FR 7111, May 6, 1970; 46
FR 26053, May 11, 1981; T.D. 8685, 61 FR 58008, Nov. 12, 1996]
Sec. 601.103 Summary of general tax procedure.
(a) Collection procedure. The Federal tax system is basically one of
self-assessment. In general each taxpayer (or person required to collect
and pay over the tax) is required to file a prescribed form of return
which shows the facts upon which tax liability may be determined and
assessed. Generally, the taxpayer must compute the tax due on the return
and make payment thereof on or before the due date for filing the
return. If the taxpayer fails to pay the tax when due, the district
director of internal revenue, or the director of the regional service
center after assessment issues a notice and demands payment within 10
days from the date of the notice. In the case of wage earners,
annuitants, pensioners, and nonresident aliens, the income tax is
collected in large part through withholding at the source. Another means
of collecting the income tax is through payments of estimated tax which
are required by law to be paid by certain individual and corporate
taxpayers. Neither withholding nor payments of estimated tax relieves a
taxpayer from the duty of filing a return otherwise required. Certain
excise taxes are collected by the sale of internal revenue stamps.
(b) Examination and determination of tax liability. After the
returns are filed and processed in internal revenue service centers,
some returns are selected for examination. If adjustments are proposed
with which the taxpayer does not agree, ordinarily the taxpayer is
afforded certain appeal rights. If the taxpayer agrees to the proposed
adjustments and the tax involved is an income, profits, estate, gift,
generation-skipping transfer, or Chapter 41, 42, 43, or 44, tax, and if
the taxpayer waives restrictions on the assessment and collection of the
tax (see Sec. 601.105(b)(4)), the deficiency will be immediately
assessed.
(c) Disputed liability--(1) General. The taxpayer is given an
opportunity to request that the case be considered by an Appeals Office
provided that office has jurisdiction (see Sec. 601.106(a)(3)). If the
taxpayer requests such consideration, the case will be referred to the
Appeals Office, which will afford the taxpayer the opportunity for a
conference. The determination of tax liability by the Appeals Office is
final insofar as the taxpayer's appeal rights within the Service are
concerned. Upon protest of cases under the jurisdiction of the Director,
Foreign Operations District, exclusive settlement authority is vested in
the Appeals Office having jurisdiction of the place where the taxpayer
requests the conference. If the taxpayer does not specify a location for
the conference, or if the location specified is outside the territorial
limits of the United States, the Washington, D.C. Appeals Office of the
Mid-Atlantic Region assumes jurisdiction.
(2) Petition to the U.S. Tax Court. In the case of income, profits,
estate, and gift taxes, imposed by Subtitles A and B, and excise taxes
under Chapters 41 through 44 of the 1954 Code, before a deficiency may
be assessed a statutory notice of deficiency (commonly called a ``90-day
letter'') must be sent to the taxpayer by certified mail or registered
mail unless the taxpayer waives this restriction on assessment. See,
however, Sec. Sec. 601.105(h) and 601.109 for exceptions. The taxpayer
may then file a petition for a redetermination of the proposed
deficiency with the U.S. Tax
[[Page 8]]
Court within 90 days from the date of the mailing of the statutory
notice. If the notice is addressed to a person outside the States of the
Union and the District of Columbia, the period within which a petition
may be filed in the Tax Court is 150 days in lieu of 90 days. In other
words, the taxpayer has the right in respect of these taxes to contest
any proposed deficiency before an independent tribunal prior to
assessment or payment of the deficiency. Unless the taxpayer waives the
restrictions on assessment and collection after the date of the mailing
of the statutory notice, no assessment or collection of a deficiency
(not including the correction of a mathematical error) may be made in
respect of these taxes until the expiration of the applicable period or,
if a petition is filed with the Tax Court, until the decision of the
Court has become final. If, however, the taxpayer makes a payment with
respect to a deficiency, the amount of such payment may be assessed.
See, however, Sec. 601.105(h). If the taxpayer fails to file a petition
with the Tax Court within the applicable period, the deficiency will be
assessed upon the expiration of such period and notice and demand for
payment of the amount thereof will be mailed to the taxpayer. If the
taxpayer files a petition with the Tax Court, the entire amount
redetermined as the deficiency by a final decision of the Tax Court will
be assessed and is payable upon notice and demand. There are no
restrictions on the timely assessment and collection of the amount of
any deficiency determined by the Tax Court, and a notice of appeal of
the Court's decision will not stay the assessment and collection of the
deficiency so determined, unless on or before the time the notice of
appeal is filed the taxpayer files with the Tax Court a bond in a sum
fixed by the Court not exceeding twice the portion of the deficiency in
respect of which the notice of appeal is filed. No part of an amount
determined as a deficiency but disallowed as such by a decision of the
Tax Court which has become final may be assessed or collected by levy or
by proceeding in court with or without assessment.
(3) Claims for refund. After payment of the tax a taxpayer may,
within the applicable period of limitations, contest the assessment by
filing with the district director a claim for refund of all or any part
of the amount paid, except with respect to certain taxes determined by
the Tax Court, the decision of which has become final. If the claim is
allowed, the overpayment of tax and allowable interest thereon will be
credited against other liabilities of the taxpayer, or will be refunded
to the taxpayer. Generally, if the claim for refund is rejected in whole
or in part, the taxpayer is notified of the rejection by certified mail
or registered mail. The taxpayer may then bring suit in the United
States District Court or in the United States Claims Court for recovery
of the tax. Suit may not be commenced before the expiration of six
months from the date of filing of the claim for refund, unless a
decision is rendered thereon within that time, nor after the expiration
of two years from the date of mailing by certified mail or registered
mail to the taxpayer of a notice of the disallowance of the part of the
claim to which the suit relates. Under the 1954 Code, the 2-year period
of limitation for bringing suit may be extended for such period as may
be agreed upon in a properly executed Form 907. Also, under the 1954
Code, if the taxpayer files a written waiver of the requirement that the
taxpayer be sent a notice of disallowance, the 2-year period for
bringing suit begins to run on the date such waiver is filed. See
section 6532(a) of the Code.
[32 FR 15990, Nov. 22, 1967, as amended at 38 FR 4955, Feb. 23, 1973; 43
FR 44497, Sept. 28, 1978; 45 FR 7251, Feb. 1, 1980; 46 FR 26053, May 11,
1981; 49 FR 36498, Sept. 18, 1984]
Sec. 601.104 Collection functions.
(a) Collection methods--(1) Returns. Generally, an internal revenue
tax assessment is based upon a return required by law or regulations to
be filed by the taxpayer upon which the taxpayer computes the tax in the
manner indicated by the return. Certain taxpayers who choose to use the
Optional Tax Tables may elect to have the Internal Revenue Service
compute the tax and mail them a notice stating the amount of tax due. If
a taxpayer fails to make a return it may be made for the taxpayer by a
district director or
[[Page 9]]
other duly authorized officer or employee. See section 6020 of the Code
and the regulations thereunder. Returns must be made on the forms
prescribed by the Internal Revenue Service. Forms are obtainable at the
principal and branch offices of district directors of internal revenue.
Taxpayers overseas may also obtain forms from any U.S. Embassy or
consulate. Forms are generally mailed to persons whom the Service has
reason to believe may be required to file returns, but failure to
receive a form does not excuse failure to comply with the law or
regulations requiring a return. Returns, supplementary returns,
statements or schedules, and the time for filing them, may sometimes be
prescribed by regulations issued under authority of law by the
Commissioner with the approval of the Secretary of the Treasury or the
Secretary's delegate. A husband and wife may make a single income tax
return jointly. Certain affiliated groups of corporations may file
consolidated income tax returns. See section 1501 of the Code and the
regulations thereunder.
(2) Withholding of tax at source. Withholding at the source of
income payments is an important method used in collecting taxes. For
example, in the case of wage earners, the income tax is collected in
large part through the withholding by employers of taxes on wages paid
to their employees. The tax withheld at the source on wages is applied
as a credit in payment of the individual's income tax liability for the
taxable year. In no case does withholding of the tax relieve an
individual from the duty of filing a return otherwise required by law.
The chief means of collecting the income tax due from nonresident alien
individuals and foreign corporations having United States source gross
income which is not effectively connected with the conduct of a trade or
business in the United States is the withholding of the tax by the
persons paying or remitting the income to the recipients. The tax
withheld is allowed as a credit in payment of the tax imposed on such
nonresident alien individuals and foreign corporations.
(3) Payments of estimated tax. Any individual who may reasonably
expect to receive gross income for the taxable year from wages or from
sources other than wages, in excess of amounts specified by law, and who
can reasonably expect his or her estimated tax to be at least $200 in
1982, $300 in 1983, $400 in 1984, and $500 in 1985 and later is required
to make estimated tax payments. Payments of estimated tax are applied in
payment of the tax for the taxable year. A husband and wife may jointly
make a single payment which may be applied in payment of the income tax
liability of either spouse in any proportion they may specify. For
taxable years ending on or after December 31, 1955, the law requires
payments of estimated tax by certain corporations. See section 6154 of
the Code.
(b) Extension of time for filing returns--(1) General. Under certain
circumstances the district directors or directors of service centers are
authorized to grant a reasonable extension of time for filing a return
or declaration. The maximum period for extensions cannot be in excess of
6 months, except in the case of taxpayers who are abroad. With an
exception in the case of estate tax returns, written application for
extension must be received by the appropriate director on or before the
date prescribed by law for filing the return or declaration.
(2) Corporations. On or before the date prescribed by law for filing
its income tax return, a corporation may obtain an automatic 6-month
extension of time (a 3-month extension in the case of taxable years
ending before December 31, 1982) for filing the income tax return by
filing Form 7004 and paying the full amount of the properly estimated
unpaid tax liability. For taxable years beginning before 1983, however,
the corporation must remit with Form 7004 an estimated amount not less
than would be required as the first installment of tax should the
corporation elect to pay the tax in installments.
(3) Individuals. On or before the date prescribed for the filing of
the return of an individual, such individual may obtain an automatic 4-
month extension of time for filing his or her return by filing Form 4868
accompanied by payment of the full amount of the estimated unpaid tax
liability.
[[Page 10]]
(c) Enforcement procedure--(1) General. Taxes shown to be due on
returns, deficiencies in taxes, additional or delinquent taxes to be
assessed, and penalties, interest, and additions to taxes, are recorded
by the district director or the director of the appropriate service
center as ``assessments.'' Under the law an assessment is prima facie
correct for all purposes. Generally, the taxpayer bears the burden of
disproving the correctness of an assessment. Upon assessment, the
district director is required to effect collection of any amounts which
remain due and unpaid. Generally, payment within 10 days from the date
of the notice and demand for payment is requested; however, payment may
be required in a shorter period if collection of the tax is considered
to be in jeopardy. When collection of income tax is in jeopardy, the
taxpayer's taxable period may be terminated under section 6851 of the
Code and assessment of the tax made expeditiously under section 6201 of
the Code.
(2) Levy. If a taxpayer neglects or refuses to pay any tax within
the period provided for its payment, it is lawful for the district
director to make collection by levy on the taxpayer's property. However,
unless collection is in jeopardy, the taxpayer must be furnished written
notice of intent to levy no fewer than 10 days before the date of the
levy. See section 6331 of the Code. No suit for the purpose of
restraining the assessment or collection of an internal revenue tax may
be maintained in any court, except to restrain the assessment or
collection of income, estate, Chapters 41 through 44, or gift taxes
during the period within which the assessment or collection of
deficiencies in such taxes is prohibited. See section 7421 of the Code.
Property taken under authority of any revenue law of the United States
is irrepleviable. 28 U.S.C. 2463. If the Service sells property, and it
is subsequently determined that the taxpayer had no interest in the
property or that the purchaser was misled by the Service as to the value
of the taxpayer's interest, immediate action will be taken to refund any
money wrongfully collected if a claim is made and the pertinent facts
are present. The mere fact that a taxpayer's interest in property turns
out to be less valuable than the purchaser expected will not be regarded
as giving the purchaser any claim against the Government.
(3) Liens. The United States' claim for taxes is a lien on the
taxpayer's property at the time of assessment. Such lien is not valid as
against any purchaser, holder of a security interest, mechanic's lienor,
or judgment lien creditor until notice has been filed by the district
director. Despite such filing, the lien is not valid with respect to
certain securities as against any purchaser of such security who, at the
time of purchase, did not have actual notice or knowledge of the
existence of such lien and as against a holder of a security interest in
such security who, at the time such interest came into existence, did
not have actual notice or knowledge of the existence of such lien.
Certain motor vehicle purchases are similarly protected. Even though a
notice of lien has been filed, certain other categories are afforded
additional protection. These categories are: Retail purchases, casual
sales, possessory liens, real property taxes and property assessments,
small repairs and improvements, attorneys' liens, certain insurance
contracts and passbook loans. A valid lien generally continues until the
liability is satisfied, becomes unenforceable by reason of lapse of time
or is discharged in bankruptcy. A certificate of release of lien will be
issued not later than 30 days after the taxpayer furnishes proper bond
in lieu of the lien, or 30 days after it is determined that the
liability has been satisfied, has become unenforceable by reason of
lapse of time, or has been discharged in bankruptcy. If a certificate
has not been issued and one of the foregoing criteria for release has
been met, a certificate of release of lien will be issued within 30 days
after a written request by a taxpayer, specifying the grounds upon which
the issuance of release is sought. The Code also contains additional
provisions with respect to the discharge of specific property from the
effect of the lien. Also, under certain conditions, a lien may be
subordinated. The Code also contains additional provisions with respect
to liens in the case of estate and gift taxes. For the specific
[[Page 11]]
rules with respect to liens, see Subchapter C of Chapter 64 of the Code
and the regulations thereunder.
(4) Penalties. In the case of failure to file a return within the
prescribed time, a certain percentage of the amount of tax (or a minimum
penalty) is, pursuant to statute, added to the tax unless the failure to
file the return within the prescribed time is shown to the satisfaction
of the district director or the director of the appropriate service
center to be due to reasonable cause and not neglect. In the case of
failure to file an exempt organization information return within the
prescribed time, a penalty of $10 a day for each day the return is
delinquent is assessed unless the failure to file the return within the
prescribed time is shown to be due to reasonable cause and not neglect.
In the case of failure to pay or deposit taxes due within the prescribed
time, a certain percentage of the amount of tax due is, pursuant to
statute, added to the tax unless the failure to pay or deposit the tax
due within the prescribed time is shown to the satisfaction of the
district director or the director of the appropriate service center to
be due to reasonable cause and not neglect. Civil penalties are also
imposed for fraudulent returns; in the case of income and gift taxes,
for intentional disregard of rules and regulations or negligence; and
additions to the tax are imposed for the failure to comply with the
requirements of law with respect to the estimated income tax. There are
also civil penalties for filing false withholding certificates, for
substantial understatement of income tax, for filing a frivolous return,
for organizing or participating in the sale of abusive tax shelters, and
for aiding and abetting in the understatement of tax liability. See
Chapter 68 of the Code. A 50 percent penalty, in addition to the
personal liability incurred, is imposed upon any person who fails or
refuses without reasonable cause to honor a levy. Criminal penalties are
imposed for willful failure to make returns, keep records, supply
information, etc. See Chapter 75 of the Code.
(5) Informants' rewards. Payments to informers are authorized for
detecting and bringing to trial and punishment persons guilty of
violating the internal revenue laws. See section 7623 of the Code and
the regulations thereunder. Claims for rewards should be made on Form
211. Relevant facts should be stated on the form, which after execution
should be forwarded to the district director of internal revenue for the
district in which the informer resides, or to the Commissioner of
Internal Revenue, Washington, DC 20224.
[32 FR 15990, Nov. 22, 1967, as amended at 32 FR 20645, Dec. 21, 1967;
33 FR 17234, Nov. 21, 1968; 34 FR 6424, Apr. 12, 1969; 35 FR 7112, May
6, 1970; 36 FR 7584, Apr. 22, 1971; 38 FR 4956, Feb. 23, 1973; 45 FR
7251, Feb. 1, 1980; 49 FR 36499, Sept. 18, 1984; 49 FR 40809, Oct. 18,
1984; T.D. 8685, 61 FR 58008, Nov. 12, 1996]
Sec. 601.105 Examination of returns and claims for refund, credit or
abatement; determination of correct tax liability.
(a) Processing of returns. When the returns are filed in the office
of the district director of internal revenue or the office of the
director of a regional service center, they are checked first for form,
execution, and mathematical accuracy. Mathematical errors are corrected
and a correction notice of any such error is sent to the taxpayer.
Notice and demand is made for the payment of any additional tax so
resulting, or refund is made of any overpayment. Returns are classified
for examination at regional service centers. Certain individual income
tax returns with potential unallowable items are delivered to
Examination Divisions at regional service centers for correction by
correspondence. Otherwise, returns with the highest examination
potential are delivered to district Examinations Divisions based on
workload capacities. Those most in need of examination are selected for
office or field examination.
(b) Examination of returns--(1) General. The original examination of
income (including partnership and fiduciary), estate, gift, excise,
employment, exempt organization, and information returns is a primary
function of examiners in the Examination Division of the office of each
district director of internal revenue. Such examiners are organized in
groups, each of which is under the immediate supervision of a group
supervisor designated by the district director. Revenue agents (and such
other officers or employees of the
[[Page 12]]
Internal Revenue Service as may be designated for this purpose by the
Commissioner) are authorized to examine any books, papers, records, or
memoranda bearing upon matters required to be included in Federal tax
returns and to take testimony relative thereto and to administer oaths.
See section 7602 of the Code and the regulations thereunder. There are
two general types of examination. These are commonly called ``office
examination'' and ``field examination''. During the examination of a
return a taxpayer may be represented before the examiner by an attorney,
certified public accountant, or other representative. See Subpart E of
this part for conference and practice requirements.
(2) Office examination--(i) Adjustments by Examination Division at
service center. Certain individual income tax returns identified as
containing potential unallowable items are examined by Examination
Divisions at regional service centers. Correspondence examination
techniques are used. If the taxpayer requests an interview to discuss
the proposed adjustments, the case is transferred to the taxpayer's
district office. If the taxpayer does not agree to proposed adjustments,
regular appellate procedures apply.
(ii) Examinations at district office. Certain returns are examined
at district offices by office examination techniques. These returns
include some business returns, besides the full range of nonbusiness
individual income tax returns. Office examinations are conducted
primarily by the interview method. Examinations are conducted by
correspondence only when warranted by the nature of the questionable
items and by the convenience and characteristics of the taxpayer. In a
correspondence examination, the taxpayer is asked to explain or send
supporting evidence by mail. In an office interview examination, the
taxpayer is asked to come to the district director's office for an
interview and to bring certain records in support of the return. During
the interview examination, the taxpayer has the right to point out to
the examiner any amounts included in the return which are not taxable,
or any deductions which the taxpayer failed to claim on the return. If
it develops that a field examination is necessary, the examiner may
conduct such examination.
(3) Field examination. Certain returns are examined by field
examination which involves an examination of the taxpayer's books and
records on the taxpayer's premises. An examiner will check the entire
return filed by the taxpayer and will examine all books, papers,
records, and memoranda dealing with matters required to be included in
the return. If the return presents an engineering or appraisal problem
(e.g., depreciation or depletion deductions, gains or losses upon the
sale or exchange of property, or losses on account of abandonment,
exhaustion, or obsolescence), it may be investigated by an engineer
agent who makes a separate report.
(4) Conclusion of examination. At the conclusion of an office or
field examination, the taxpayer is given an opportunity to agree with
the findings of the examiner. If the taxpayer does not agree, the
examiner will inform the taxpayer of the appeal rights. If the taxpayer
does agree with the proposed changes, the examiner will invite the
taxpayer to execute either Form 870 or another appropriate agreement
form. When the taxpayer agrees with the proposed changes but does not
offer to pay any deficiency or additional tax which may be due, the
examiner will also invite payment (by check or money order), together
with any applicable interest or penalty. If the agreed case involves
income, profits, estate, gift, generation-skipping transfer, or Chapter
41, 42, 43, or 44 taxes, the agreement is evidenced by a waiver by the
taxpayer of restrictions on assessment and collection of the deficiency,
or an acceptance of a proposed overassessment. If the case involves
excise or employment taxes or 100 percent penalty, the agreement is
evidenced in the form of a consent to assessment and collection of
additional tax or penalty and waiver of right to file claim for
abatement, or the acceptance of the proposed overassessment. Even though
the taxpayer signs an acceptance of a proposed overassessment the
district director or the director of the regional service center remains
free to assess a deficiency. On the other hand, the taxpayer who has
[[Page 13]]
given a waiver may still claim a refund of any part of the deficiency
assessed against, and paid by, the taxpayer, or any part of the tax
originally assessed and paid by the taxpayer. The taxpayer's acceptance
of an agreed overassessment does not prevent the taxpayer from filing a
claim and bringing a suit for an additional sum, nor does it preclude
the Government from maintaining suit to recover an erroneous refund. As
a matter of practice, however, waivers or acceptances ordinarily result
in the closing of a case insofar as the Government is concerned.
(5) Technical advice from the National Office--(i) Definition and
nature of technical advice. (a) As used in this subparagraph,
``technical advice'' means advice or guidance as to the interpretation
and proper application of internal revenue laws, related statutes, and
regulations, to a specific set of facts, furnished by the National
Office upon request of a district office in connection with the
examination of a taxpayer's return or consideration of a taxpayer's
return claim for refund or credit. It is furnished as a means of
assisting Service personnel in closing cases and establishing and
maintaining consistent holdings in the several districts. It does not
include memorandums on matters of general technical application
furnished to district offices where the issues are not raised in
connection with the examination of the return of a specific taxpayer.
(b) The consideration or examination of the facts relating to a
request for a determination letter is considered to be in connection
with the examination or consideration of a return of the taxpayer. Thus,
a district director may, in his discretion, request technical advice
with respect to the consideration of a request for a determination
letter.
(c) If a district director is of the opinion that a ruling letter
previously issued to a taxpayer should be modified or revoked, and
requests the National Office to reconsider the ruling, the reference of
the matter to the National Office is treated as a request for technical
advice and the procedures specified in subdivision (iii) of this
subparagraph should be followed in order that the National Office may
consider the district director's recommendation. Only the National
Office can revoke a ruling letter. Before referral to the National
Office, the district director should inform the taxpayer of his opinion
that the ruling letter should be revoked. The district director, after
development of the facts and consideration of the taxpayer's arguments,
will decide whether to recommend revocation of the ruling to the
National Office. For procedures relating to a request for a ruling, see
Sec. 601.201.
(d) The Assistant Commissioner (Technical), acting under a
delegation of authority from the Commissioner of Internal Revenue, is
exclusively responsible for providing technical advice in any issue
involving the establishment of basic principles and rules for the
uniform interpretation and application of tax laws other than those
which are under the jurisdiction of the Bureau of Alcohol, Tobacco, and
Firearms. This authority has been largely redelegated to subordinate
officials.
(e) The provisions of this subparagraph apply only to a case under
the jurisdiction of a district director but do not apply to an Employee
Plans case under the jurisdiction of a key district director as provided
in Sec. 601.201(o) or to an Exempt Organization case under the
jurisdiction of a key district director as provided in Sec. 601.201(n).
The technical advice provisions applicable to Employee Plans and Exempt
Organization cases are set forth in Sec. 601.201(n)(9). The provisions
of this subparagraph do not apply to a case under the jurisdiction of
the Bureau of Alcohol, Tobacco, and Firearms. They also do not apply to
a case under the jurisdiction of an Appeals office, including a case
previously considered by Appeals. The technical advice provisions
applicable to a case under the jurisdiction of an Appeals office, other
than Employee Plans and Exempt Organizations cases, are set forth in
Sec. 601.106(f)(10). A case remains under the jurisdiction of the
district director even though an Appeals office has the identical issue
under consideration in the case of another taxpayer (not related within
the meaning of section 267 of the Code) in an entirely different
transaction. Technical advice may not be requested with respect to a
taxable period if a prior Appeals disposition of
[[Page 14]]
the same taxable period of the same taxpayer's case was based on mutual
concessions (ordinarily with a Form 870-AD, Offer of Waiver of
Restrictions on Assessment and Collection of Deficiency in Tax and of
Acceptance of Overassessment). However, technical advice may be
requested by a district director on issues previously considered in a
prior Appeals disposition, not based on mutual concessions, of the same
taxable periods of the same taxpayer with the concurrence of the Appeals
office that had the case.
(ii) Areas in which technical advice may be requested. (a) District
directors may request technical advice on any technical or procedural
question that develops during the audit or examination of a return, or
claim for refund or credit, of a taxpayer. These procedures are
applicable as provided in subdivision (i) of this subparagraph.
(b) District directors are encouraged to request technical advice on
any technical or procedural question arising in connection with any case
of the type described in subdivision (i) of this subparagraph, which
cannot be resolved on the basis of law, regulations, or a clearly
applicable revenue ruling or other precedent issued by the National
Office. This request should be made at the earliest possible stage of
the examination process.
(iii) Requesting technical advice. (a) It is the responsibility of
the district office to determine whether technical advice is to be
requested on any issue before that office. However, while the case is
under the jurisdiction of the district director, a taxpayer or his/her
representative may request that an issue be referred to the National
Office for technical advice on the grounds that a lack of uniformity
exists as to the disposition of the issue, or that the issue is so
unusual or complex as to warrant consideration by the National Office.
This request should be made at the earliest possible stage of the
examination process. While taxpayers are encouraged to make written
requests setting forth the facts, law, and argument with respect to the
issue, and reason for requesting National Office advice, a taxpayer may
make the request orally. If, after considering the taxpayer's request,
the examiner is of the opinion that the circumstances do not warrant
referral of the case to the National Office, he/she will so advise the
taxpayer. (See subdivision (iv) of this subparagraph for taxpayer's
appeal rights where the examiner declines to request technical advice.)
(b) When technical advice is to be requested, whether or not upon
the request of the taxpayer, the taxpayer will be so advised, except as
noted in (g) of this subdivision. If the examiner initiates the action,
the taxpayer will be furnished a copy of the statement of the pertinent
facts and the question or questions proposed for submission to the
National Office. The request for advice submitted by the district
director should be so worded as to avoid possible misunderstanding, in
the National Office, of the facts or of the specific point or points at
issue.
(c) After receipt of the statement of facts and specific questions
from the district office, the taxpayer will be given 10 calendar days in
which to indicate in writing the extent, if any, to which he may not be
in complete agreement. An extension of time must be justified by the
taxpayer in writing and approved by the Chief, Examination Division.
Every effort should be made to reach agreement as to the facts and
specific point at issue. If agreement cannot be reached, the taxpayer
may submit, within 10 calendar days after receipt of notice from the
district office, a statement of his understanding as to the specific
point or points at issue which will be forwarded to the National Office
with the request for advice. An extension of time must be justified by
the taxpayer in writing and approved by the Chief, Examination Division.
(d) If the taxpayer initiates the action to request advice, and his
statement of the facts and point or points at issue are not wholly
acceptable to the district officials, the taxpayer will be advised in
writing as to the areas of disagreement. The taxpayer will be given 10
calendar days after receipt of the written notice to reply to the
district official's letter. An extension of time must be justified by
the taxpayer in writing and approved by the Chief, Examination Division.
If agreement cannot be reached, both the statements
[[Page 15]]
of the taxpayer and the district official will be forwarded to the
National Office.
(e)(1) In the case of requests for technical advice the taxpayer
must also submit, within the 10-day period referred to in (c) and (d) of
this subdivision, whichever applicable (relating to agreement by the
taxpayer with the statement of facts submitted in connection with the
request for technical advice), the statement described in (f) of this
subdivision of proposed deletions pursuant to section 6110(c) of the
Code. If the statement is not submitted, the taxpayer will be informed
by the district director that such a statement is required. If the
district director does not receive the statement within 10 days after
the taxpayer has been informed of the need for such statement, the
district director may decline to submit the request for technical
advice. If the district director decides to request technical advice in
a case where the taxpayer has not submitted the statement of proposed
deletions, the National Office will make those deletions which in the
judgment of the Commissioner are required by section 6110(c) of the
Code.
(2) The requirements included in Sec. 601.105(b)(5) with respect to
submissions of statements and other material with respect to proposed
deletions to be made from technical advice memoranda before public
inspection is permitted to take place do not apply to requests made by
the district director before November 1, 1976, or requests for any
document to which section 6104 of the Code applies.
(f) In order to assist the Internal Revenue Service in making the
deletions, required by section 6110(c) of the Code, from the text of
technical advice memoranda which are open to public inspection pursuant
to section 6110(a) of the Code, there must accompany requests for such
technical advice either a statement of the deletions proposed by the
taxpayer and the statutory basis for each proposed deletion, or a
statement that no information other than names, addresses, and taxpayer
identifying numbers need be deleted. Such statements shall be made in a
separate document. The statement of proposed deletions shall be
accompanied by a copy of all statements of facts and supporting
documents which are submitted to the National Office pursuant to (c) or
(d) of this subdivision, on which shall be indicated, by the use of
brackets, the material which the taxpayer indicates should be deleted
pursuant to section 6110(c) of the Code. The statement of proposed
deletions shall indicate the statutory basis, under section 6110(c) of
the Code, for each proposed deletion. The statement of proposed
deletions shall not appear or be referred to anywhere in the request for
technical advice. If the taxpayer decides to request additional
deletions pursuant to section 6110(c) of the Code prior to the time the
National Office replies to the request for technical advice, additional
statements may be submitted.
(g) If the taxpayer has not already done so, the taxpayer may submit
a statement explaining the taxpayer's position on the issues, citing
precedents which the taxpayer believes will bear on the case. This
statement will be forwarded to the National Office with the request for
advice. If it is received at a later date, it will be forwarded for
association with the case file.
(h) At the time the taxpayer is informed that the matter is being
referred to the National Office, the taxpayer will also be informed of
the taxpayer's right to a conference in the National Office in the event
an adverse decision is indicated, and will be asked to indicate whether
such a conference is desired.
(i) Generally, prior to replying to the request for technical
advice, the National Office shall inform the taxpayer orally or in
writing of the material likely to appear in the technical advice
memorandum which the taxpayer proposed be deleted but which the Internal
Revenue Service determined should not be deleted. If so informed, the
taxpayer may submit within 10 days any further information, arguments or
other material in support of the position that such material be deleted.
The Internal Revenue Service will attempt, if feasible, to resolve all
disagreements with respect to proposed deletions prior to the time the
National Office replies to
[[Page 16]]
the request for technical advice. However, in no event shall the
taxpayer have the right to a conference with respect to resolution of
any disagreements concerning material to be deleted from the text of the
technical advice memorandum, but such matters may be considered at any
conference otherwise scheduled with respect to the request.
(j) The provisions of (a) through (i) of this subdivision, relating
to the referral of issues upon request of the taxpayer, advising
taxpayers of the referral of issues, the submission of proposed
deletions, and the granting of conferences in the National Office, are
not applicable to technical advice memoranda described in section
611(g)(5)(A) of the Code, relating to cases involving criminal or civil
fraud investigations and jeopardy or termination assessments. However,
in such cases the taxpayer shall be allowed to provide the statement of
proposed deletions to the National Office upon the completion of all
proceedings with respect to the investigations or assessments, but prior
to the date on which the Commissioner mails the notice pursuant to
section 6110(f)(1) of the Code of intention to disclose the technical
advice memorandum.
(k) Form 4463, Request for Technical Advice, should be used for
transmitting requests for technical advice to the National Office.
(iv) Appeal by taxpayers of determinations not to seek technical
advice. (a) If the taxpayer has requested referral of an issue before a
district office to the National Office for technical advice, and after
consideration of the request the examiner is of the opinion that the
circumstances do not warrant such referral, he will so advise the
taxpayer.
(b) The taxpayer may appeal the decision of the examining officer
not to request technical advice by submitting to that official, within
10 calendar days after being advised of the decision, a statement of the
facts, law, and arguments with respect to the issue, and the reasons why
he believes the matter should be referred to the National Office for
advice. An extension of time must be justified by the taxpayer in
writing and approved by the Chief, Examination Division.
(c) The examining officer will submit the statement of the taxpayer
through channels to the Chief, Examination Division, accompanied by a
statement of his reasons why the issue should not be referred to the
National Office. The Chief, Examination Division, will determine, on the
basis of the statements submitted, whether technical advice will be
requested. If he determines that technical advice is not warranted, he
will inform the taxpayer in writing that he proposes to deny the
request. In the letter to the taxpayer the Chief, Examination Division,
will (except in unusual situations where such action would be
prejudicial to the best interests of the Government) state specifically
the reasons for the proposed denial. The taxpayer will be given 15
calendar days after receipt of the letter in which to notify the Chief,
Examination Division, whether he agrees with the proposed denial. The
taxpayer may not appeal the decision of the Chief, Examination Division,
not to request technical advice from the National Office. However, if he
does not agree with the proposed denial, all data relating to the issue
for which technical advice has been sought, including taxpayer's written
request and statements, will be submitted to the National Office,
Attention: Director, Examination Division, for review. After review in
the National Office, the district office will be notified whether the
proposed denial is approved or disapproved.
(d) While the matter is being reviewed in the National Office, the
district office will suspend action on the issue (except where the delay
would prejudice the Government's interests) until it is notified of the
National Office decision. This notification will be made within 30 days
after receipt of the data in the National Office. The review will be
solely on the basis of the written record and no conference will be held
in the National Office.
(v) Conference in the National Office. (a) If, after a study of the
technical advice request, it appears that advice adverse to the taxpayer
should be given and a conference has been requested, the taxpayer will
be notified of the time and place of the conference. If
[[Page 17]]
conferences are being arranged with respect to more than one request for
advice involving the same taxpayer, they will be so scheduled as to
cause the least inconvenience to the taxpayer. The conference will be
arranged by telephone, if possible, and must be held within 21 calendar
days after contact has been made. Extensions of time will be granted
only if justified in writing by the taxpayer and approved by the
appropriate Technical branch chief.
(b) A taxpayer is entitled, as a matter of right, to only one
conference in the National Office unless one of the circumstances
discussed in (c) of this subdivision exists. This conference will
usually be held at the branch level in the appropriate division
(Corporation Tax Division or Individual Tax Division) in the office of
the Assistant Commissioner (Technical), and will usually be attended by
a person who has authority to act for the branch chief. In appropriate
cases the examining officer may also attend the conference to clarify
the facts in the case. If more than one subject is discussed at the
conference, the discussion constitutes a conference with respect to each
subject. At the request of the taxpayer or his representative, the
conference may be held at an earlier stage in the consideration of the
case than the Service would ordinarily designate. A taxpayer has no
``right'' of appeal from an action of a branch to the director of a
division or to any other National Office official.
(c) In the process of review of a holding proposed by a branch, it
may appear that the final answer will involve a reversal of the branch
proposal with a result less favorable to the taxpayer. Or it may appear
that an adverse holding proposed by a branch will be approved, but on a
new or different issue or on different grounds than those on which the
branch decided the case. Under either of these circumstances, the
taxpayer or his representative will be invited to another conference.
The provisions of this subparagraph limiting the number of conferences
to which a taxpayer is entitled will not foreclose inviting a taxpayer
to attend further conferences when, in the opinion of National Office
personnel, such need arises. All additional conferences of this type
discussed are held only at the invitation of the Service.
(d) It is the responsibility of the taxpayer to furnish to the
National Office, within 21 calendar days after the conference, a written
record of any additional data, line of reasoning, precedents, etc., that
were proposed by the taxpayer and discussed at the conference but were
not previously or adequately presented in writing. Extensions of time
will be granted only if justified in writing by the taxpayer and
approved by the appropriate Technical branch chief. Any additional
material and a copy thereof should be addressed to and sent to the
National Office which will forward the copy to the appropriate district
director. The district director will be requested to give the matter his
prompt attention. He may verify the additional facts and data and
comment upon it to the extent he deems it appropriate.
(e) A taxpayer or a taxpayer's representative desiring to obtain
information as to the status of the case may do so by contacting the
following offices with respect to matters in the areas of their
responsibility:
Telephone numbers, (Area
Official Code 202)
Director, Corporation Tax Division 566-4504, 566-4505.
Director, Individual Tax Division 566-3767 or 566-3788.
(vi) Preparation of technical advice memorandum by the National
Office. (a) Immediately upon receipt in the National Office, the
technical employee to whom the case is assigned will analyze the file to
ascertain whether it meets the requirements of subdivision (iii) of this
subparagraph. If the case is not complete with respect to any
requirement in subdivisions (iii) (a) through (d) of this subparagraph,
appropriate steps will be taken to complete the file. If any request for
technical advice does not comply with the requirements of subdivision
(iii)(e) of this subparagraph, relating to the statement of proposed
deletions, the National Office will make those deletions from the
technical advice memorandum which in the judgment of the Commissioner
are required by section 6110(c) of the Code.
(b) If the taxpayer has requested a conference in the National
Office, the
[[Page 18]]
procedures in subdivision (v) of this subparagraph will be followed.
(c) Replies to requests for technical advice will be addressed to
the district director and will be drafted in two parts. Each part will
identify the taxpayer by name, address, identification number, and year
or years involved. The first part (hereafter called the ``Technical
Advice Memorandum'') will contain (1) a recitation of the pertinent
facts having a bearing on the issue; (2) a discussion of the facts,
precedents, and reasoning of the National Office; and (3) the
conclusions of the National Office. The conclusions will give direct
answers, whenever possible, to the specific questions of the district
office. The discussion of the issues will be in such detail that the
district officials are apprised of the reasoning underlying the
conclusion. There shall accompany the technical advice memorandum a
notice pursuant to section 6110 (f)(1) of the Code of intention to
disclose the technical advice memorandum (including a copy of the
version proposed to be open to public inspection and notations of third
party communications pursuant to section 6110 (d) of the Code) which the
district director shall forward to the taxpayer at such time that the
district director furnishes a copy of the technical advice memorandum to
the taxpayer pursuant to (e) of this subsection.
(d) The second part of the reply will consist of a transmittal
memorandum. In the unusual cases it will serve as a vehicle for
providing the district office administrative information or other
information which, under the nondisclosure statutes, or for other
reasons, may not be discussed with the taxpayer.
(e) It is the general practice of the Service to furnish a copy of
the technical advice memorandum to the taxpayer after it has been
adopted by the district director. However, in the case of technical
advice memoranda described in section 6110(g)(5)(A) of the Code,
relating to cases involving criminal or civil fraud investigations and
jeopardy or termination assessments, a copy of the technical advice
memorandum shall not be furnished the taxpayer until all proceedings
with respect to the investigations or assessments are completed.
(f) After receiving the notice pursuant to section 6110(f)(1) of the
Code of intention to disclose the technical advice memorandum, if the
taxpayer desires to protest the disclosure of certain information in the
technical advice memorandum, the taxpayer must within 20 days after the
notice is mailed submit a written statement identifying those deletions
not made by the Internal Revenue Service which the taxpayer believes
should have been made. The taxpayer shall also submit a copy of the
version of the technical advice memorandum proposed to be open to public
inspection on which the taxpayer indicates, by the use of brackets, the
deletions proposed by the taxpayer but which have not been made by the
Internal Revenue Service. Generally the Internal Revenue Service will
not consider the deletion under this subparagraph of any material which
the taxpayer did not, prior to the time when the National Office sent
its reply to the request for technical advice to the district director,
propose be deleted. The Internal Revenue Service shall, within 20 days
after receipt of the response by the taxpayer to the notice pursuant to
section 6110(f)(1) of the Code, mail to the taxpayer its final
administrative conclusion with respect to the deletions to be made.
(vii) Action on technical advice in district offices. (a) Unless the
district director feels that the conclusions reached by the National
Office in a technical advice memorandum should be reconsidered and
promptly requests such reconsideration, his office will proceed to
process the taxpayer's case on the basis of the conclusions expressed in
the technical advice memorandum.
(b) The district director will furnish to the taxpayer a copy of the
technical advice memorandum described in subdivision (vi)(c) of this
subparagraph and the notice pursuant to section 6110(f)(1) of the Code
of intention to disclose the technical advice memorandum (including a
copy of the version proposed to be open to public inspection and
notations of third party communications pursuant to section 6110(d) of
the Code). The preceding sentence shall not apply to technical advice
memoranda involving civil fraud
[[Page 19]]
or criminal investigations, or jeopardy or termination assessments, as
described in subdivision (iii)(j) of this subparagraph or to documents
to which section 6104 of the Code applies.
(c) In those cases in which the National Office advises the district
director that he should not furnish a copy of the technical memorandum
to the taxpayer, the district director will so inform the taxpayer if he
requests a copy.
(viii) Effect of technical advice. (a) A technical advice memorandum
represents an expression of the views of the Service as to the
application of law, regulations, and precedents to the facts of a
specific case, and is issued primarily as a means of assisting district
officials in the examination and closing of the case involved.
(b) Except in rare or unusual circumstances, a holding in a
technical advice memorandum that is favorable to the taxpayer is applied
retroactively. Moreover, since technical advice, as described in
subdivision (i) of this subparagraph, is issued only on closed
transactions, a holding in a technical advice memorandum that is adverse
to the taxpayer is also applied retroactively unless the Assistant
Commissioner (Technical) exercises the discretionary authority under
section 7805(b) of the Code to limit the retroactive effect of the
holding. Likewise, a holding in a technical advice memorandum that
modifies or revokes a holding in a prior technical advice memorandum
will also be applied retroactively, with one exception. If the new
holding is less favorable to the taxpayer, it will generally not be
applied to the period in which the taxpayer relied on the prior holding
in situations involving continuing transactions of the type described in
Sec. Sec. 601.201(1) (7) and 601.201(1) (8).
(c) Technical advice memoranda often form the basis for revenue
rulings. For the description of revenue rulings and the effect thereof,
see Sec. Sec. 601.601(d)(2)(i)(a) and 601.601(d) (2) (v).
(d) A district director may raise an issue in any taxable period,
even though he or she may have asked for and been furnished technical
advice with regard to the same or a similar issue in any other taxable
period.
(c) District procedure--(1) Office examination. (i) In a
correspondence examination the taxpayer is furnished with a report of
the examiner's findings by a form letter. The taxpayer is asked to sign
and return an agreement if the taxpayer accepts the findings. The letter
also provides a detailed explanation of the alternatives available if
the taxpayer does not accept the findings, including consideration of
the case by an Appeals office, and requests the taxpayer to inform the
district director, within the specified period, of the choice of action.
An Appeals office conference will be granted to the taxpayer upon
request without submission of a written protest.
(ii) If, at the conclusion of an office interview examination, the
taxpayer does not agree with the adjustments proposed, the examiner will
fully explain the alternatives available which include, if practicable,
an immediate interview with a supervisor or an immediate conference with
an Appeals Officer. If an immediate interview or Appeals office
conference is not practicable, or is not requested by the taxpayer, the
examination report will be mailed to the taxpayer under cover of an
appropriate transmittal letter. This letter provides a detailed
explanation of the alternatives available, including consideration of
the case by an Appeals office, and requests the taxpayer to inform the
district director, within the specified period, of the choice of action.
An appeals office conference will be granted to the taxpayer upon
request without submission of a written protest.
(2) Field examination. (i) If, at the conclusion of an examination,
the taxpayer does not agree with the adjustments proposed, the examiner
will prepare a complete examination report fully explaining all proposed
adjustments. Before the report is sent to the taxpayer, the case file
will be submitted to the district Centralized Services and, in some
cases, Quality Review function for appropriate review. Following such
review, the taxpayer will be sent a copy of the examination report under
cover of a transmittal (30-day) letter, providing a detailed explanation
of the alternatives available, including consideration of the case by an
[[Page 20]]
Appeals office, and requesting the taxpayer to inform the district
director, within the specified period, of the choice of action.
(ii) If the total amount of proposed additional tax, proposed
overassessment, or claimed refund (or, in an offer in compromise, the
total amount of assessed tax, penalty, and interest sought to be
compromised) does not exceed $2,500 for any taxable period, the taxpayer
will be granted an Appeals office conference on request. A written
protest is not required.
(iii) If for any taxable period the total amount of proposed
additional tax including penalties, proposed overassessment, or claimed
refund (or, in an offer in compromise, the total amount of assessed tax,
penalty, and interest sought to be compromised) exceeds $2,500 but does
not exceed $10,000, the taxpayer, on request, will be granted an Appeals
office conference, provided a brief written statement of disputed issues
is submitted.
(iv) If for any taxable period the total amount of proposed
additional tax including penalties, proposed overassessment, or claimed
refund (or, in an offer in compromise, the total amount of assessed tax,
penalty, and interest sought to be compromised) exceeds $10,000, the
taxpayer, on request, will be granted an Appeals office conference,
provided a written protest is filed.
(d) Thirty-day letters and protests--(1) General. The report of the
examiner, as approved after review, recommends one of four
determinations:
(i) Acceptance of the return as filed and closing of the case;
(ii) Assertion of a given deficiency or additional tax;
(iii) Allowance of a given overassessment, with or without a claim
for refund, credit, or abatement;
(iv) Denial of a claim for refund, credit, or abatement which has
been filed and is found wholly lacking in merit. When a return is
accepted as filed (as in subdivision (i) of this subparagraph), the
taxpayer is notified by appropriate ``no change'' letter. In an unagreed
case, the district director sends to the taxpayer a preliminary or ``30-
day letter'' if any one of the last three determinations is made (except
a full allowance of a claim in respect of any tax). The 30-day letter is
a form letter which states the determination proposed to be made. It is
accompanied by a copy of the examiner's report explaining the basis of
the proposed determination. It suggests to the taxpayer that if the
taxpayer concurs in the recommendation, he or she indicate agreement by
executing and returning a waiver or acceptance. The preliminary letter
also informs the taxpayer of appeal rights available if he or she
disagrees with the proposed determination. If the taxpayer does not
respond to the letter within 30 days, a statutory notice of deficiency
will be issued or other appropriate action taken, such as the issuance
of a notice of adjustment, the denial of a claim in income, profits,
estate, and gift tax cases, or an appropriate adjustment of the tax
liability or denial of a claim in excise and employment tax cases.
(2) Protests. (i) No written protest or brief written statement of
disputed issues is required to obtain an Appeals office conference in
office interview and correspondence examination cases.
(ii) No written protest or brief written statement of disputed
issues is required to obtain an Appeals office conference in a field
examination case if the total amount of proposed additional tax
including penalties, proposed overassessment, or claimed refund (or, in
an offer in compromise, the total amount of assessed tax, penalty, and
interest sought to be compromised) is $2,500 or less for any taxable
period.
(iii) A written protest is required to obtain Appeals consideration
in a field examination case if the total amount of proposed tax
including penalties, proposed overassessment, or claimed refund (or, in
an offer in compromise, the total amount of assessed tax, penalty, and
interest sought to be compromised) exceeds $10,000 for any taxable
period.
(iv) A written protest is optional (although a brief written
statement of disputed issues is required) to obtain Appeals
consideration in a field examination case if for any taxable period the
total amount of proposed additional tax including penalties, proposed
overassessment, or claimed refund (or, in an offer in compromise, the
total amount of assessed tax, penalty,
[[Page 21]]
and interest sought to be compromised) exceeds $2,500 but does not
exceed $10,000.
(v) Instructions for preparation of written protests are sent to the
taxpayer with the transmittal (30-day) letter.
(e) Claims for refund or credit. (1) After payment of the tax a
taxpayer may (unless he has executed an agreement to the contrary)
contest the assessment by filing a claim for refund or credit for all or
any part of the amount paid, except as provided in section 6512 of the
Code with respect to certain taxes determined by the Tax Court, the
decision of which has become final. A claim for refund or credit of
income taxes shall be made on Form 1040X, 1120X, or an amended income
tax return, in accordance with Sec. 301.6402-3. In the case of taxes
other than income taxes, a claim for refund or credit shall be made on
Form 843. The appropriate forms are obtainable from district directors
or directors of service centers. Generally, the claim, together with
appropriate supporting evidence, must be filed at the location
prescribed in Sec. 301.6402-2(a) (2). A claim for refund or credit must
be filed within the applicable statutory period of limitation. In
certain cases, a properly executed income tax return may operate as a
claim for refund or credit of the amount of the overpayment disclosed by
such return. (See Sec. 301.6402-3).
(2) When claims for refund or credit are examined by the Examination
Division, substantially the same procedure is followed (including appeal
rights afforded to taxpayers) as when taxpayers' returns are originally
examined. But see Sec. 601.108 for procedure for reviewing proposed
overpayment exceeding $200,000 of income, estate, and gift taxes.
(3) As to suits for refund, see Sec. 601.103 (c).
(4) [Reserved]
(5) There is also a special procedure applicable to applications for
tentative carryback adjustments under section 6411 of the Code (consult
Forms 1045 and 1139).
(6) For special procedure applicable to claims for payment or credit
in respect of gasoline used on a farm for farming purposes, for certain
nonhighway purposes, for use in commercial aircraft, or used by local
transit systems, see sections 39, 6420, and 6421 of the Code and Sec.
601.402(c)(3). For special procedure applicable to claims for payment or
credit in respect of lubricating oil used otherwise than in a highway
motor vehicle, see sections 39 and 6424 of the Code and Sec.
601.402(c)(3). For special procedure applicable for credit or refund of
aircraft use tax, see section 6426 of the Code and Sec. 601.402(c)(4).
For special procedure applicable for payment or credit in respect of
special fuels not used for taxable purposes, see sections 39 and 6427 of
the Code and Sec. 601.402(c)(5).
(7) For special procedure applicable in certain cases to adjustment
of overpayment of estimated tax by a corporation see section 6425 of the
Code.
(f) Interruption of examination procedure. The process of field
examination and the course of the administrative procedure described in
this section and in the following section may be interrupted in some
cases by the imminent expiration of the statutory period of limitations
for assessment of the tax. To protect the Government's interests in such
a case, the district director of internal revenue or other designated
officer may be required to dispatch a statutory notice of deficiency (if
the case is within jurisdiction of U.S. Tax Court), or take other
appropriate action to assess the tax, even though the case may be in
examination status. In order to avoid interruption of the established
procedure (except in estate tax cases), it is suggested to the taxpayer
that he execute an agreement on Form 872 (or such other form as may be
prescribed for this purpose). To be effective this agreement must be
entered into by the taxpayer and the district director or other
appropriate officer concerned prior to the expiration of the time
otherwise provided for assessment. Such a consent extends the period for
assessment of any deficiency, or any additional or delinquent tax, and
extends the period during which the taxpayer may claim a refund or
credit to a date 6 months after the agreed time of extension of the
assessment period. When appropriate, a consent may be entered into
restricted to certain issues.
[[Page 22]]
(g) Fraud. The procedure described in this section does not apply in
any case in which criminal prosecution is under consideration. Such
procedure does obtain, however, in cases involving the assertion of the
civil fraud penalty after the criminal aspects of the case have been
closed.
(h) Jeopardy assessments. If the district director believes that the
assessment or collection of a tax will be jeorpardized by delay, he/she
is authorized and required to assess the tax immediately, together with
interest and other additional amounts provided by law, notwithstanding
the restrictions on assessment or collection of income, estate, gift,
generation-skipping transfer, or Chapter 41, 42, 43, or 44 taxes
contained in section 6213(a) of the Code. A jeopardy assessment does not
deprive the taxpayer of the right to file a petition with the Tax Court.
Collection of a tax in jeopardy may be immediately enforced by the
district director upon notice and demand. To stay collection, the
taxpayer may file with the district director a bond equal to the amount
for which the stay is desired. The taxpayer may request a review in the
Appeals office of whether the making of the assessment was reasonable
under the circumstances and whether the amount assessed or demanded was
appropriate under the circumstances. See section 7429. This request
shall be made, in writing, within 30 days after the earlier of--
(1) The day on which the taxpayer is furnished the written statement
described in section 7429(a)(1); or
(2) The last day of the period within which this statement is
required to be furnished.
An Appeals office conference will be granted as soon as possible and a
decision rendered without delay.
(i) Regional post review of examined cases. Regional Commissioners
review samples of examined cases closed in their district offices to
insure uniformity throughout their districts in applying Code
provisions, regulations, and rulings, as well as the general policies of
the Service.
(j) Reopening of Cases Closed After Examination. (1) The Service
does not reopen any case closed after examination by a district office
or service center, to make an adjustment unfavorable to the taxpayer
unless:
(i) There is evidence of fraud, malfeasance, collusion, concealment,
or misrepresentation of a material fact; or
(ii) The prior closing involved a clearly defined substantial error
based on an established Service position existing at the time of the
previous examination; or
(iii) Other circumstances exist which indicate failure to reopen
would be a serious administrative omission.
(2) All reopenings are approved by the Chief, Examination Division
(District Director in streamlined districts), or by the Chief,
Compliance Division, for cases under his/her jurisdiction. If an
additional inspection of the taxpayer's books of account is necessary,
the notice to the taxpayer required by Code section 7605(b) will be
delivered to the taxpayer at the time the reexamination is begun.
(k) Transfer of returns between districts. When request is received
to transfer returns to another district for examination or the closing
of a cased, the district director having jurisdiction may transfer the
case, together with pertinent records to the district director of such
other district. The Service will determine the time and place of the
examination. In determining whether a transfer should be made,
circumstances such as the following will be considered:
(1) Change of the taxpayer's domicile, either before or during
examination.
(2) Discovery that taxpayer's books and records are kept in another
district.
(3) Change of domicile of an executor or administrator to another
district before or during examination.
(4) The effective administration of the tax laws.
(l) Special procedures for crude oil windfall profit tax cases. For
special procedures relating to crude oil windfall profit tax cases, see
Sec. 601.405.
(5 U.S.C. 301 and 552) 80 Stat. 379 and 383; sec. 7805 of the Internal
Revenue Code of 1954, 68A Stat. 917 (26 U.S.C. 7805))
[32 FR 15990, Nov. 22, 1967]
Editorial Note: For Federal Register citations affecting Sec.
601.105, see the List of CFR Sections Affected, which appears in the
[[Page 23]]
Finding Aids section of the printed volume and at www.fdsys.gov.
Sec. 601.106 Appeals functions.
(a) General. (1)(i) There are provided in each region Appeals
offices with office facilities within the region. Unless they otherwise
specify, taxpayers living outside the United States use the facilities
of the Washington, DC, Appeals Office of the Mid-Atlantic Region.
Subject to the limitations set forth in subparagraphs (2) and (3) of
this paragraph, the Commissioner has delegated to certain officers of
the Appeals offices authority to represent the regional commissioner in
those matters set forth in subdivisions (ii) through (v) of this
subparagraph. If a statutory notice of deficiency was issued by a
district director or the Director, Foreign Operations District, the
Appeals office may waive jurisdiction to the director who issued the
statutory notice during the 90-day (or 150-day) period for filing a
petition with the Tax Court, except where criminal prosecution has been
recommended and not finally disposed of, or the statutory notice
includes the ad valorem fraud penalty. After the filing of a petition in
the Tax Court, the Appeals office will have exclusive settlement
jurisdiction, subject to the provisions of subparagraph (2) of this
paragraph, for a period of 4 months (but no later than the receipt of
the trial calendar in regular cases and no later than 15 days before the
calendar call in S cases), over cases docketed in the Tax Court. Subject
to the exceptions and limitations set forth in subparagraph (2) of this
paragraph, there is also vested in the Appeals offices authority to
represent the regional commissioner in his/her exclusive authority to
settle (a) all cases docketed in the Tax Court and designated for trial
at any place within the territory comprising the region, and (b) all
docketed cases originating in the office of any district director
situated within the region, or in which jurisdiction has been
transferred to the region, which are designated for trial at Washington,
DC, unless the petitioner resides in, and his/her books and records are
located or can be made available in, the region which includes
Washington, DC.
(ii) Certain officers of the Appeals offices may represent the
regional commissioner in his/her exclusive and final authority for the
determination of--
(a) Federal income, profits, estate (including extensions for
payment under section 6161(a)(2)), gift, generation-skipping transfer,
or Chapter 41, 42, 43, or 44 tax liability (whether before or after the
issuance of a statutory notice of deficiency);
(b) Employment or certain Federal excise tax liability; and
(c) Liability for additions to the tax, additional amounts, and
assessable penalties provided under Chapter 68 of the Code,
in any case originating in the office of any district director situated
in the region, or in any case in which jurisdiction has been transferred
to the region.
(iii) The taxpayer must request Appeals consideration.
(a) An oral request is sufficient to obtain Appeals consideration in
(1) all office interview or correspondence examination cases or (2) a
field examination case if the total amount of proposed additional tax
including penalties, proposed overassessment, or claimed refund (or, in
an offer in compromise, the total amount of assessed tax, penalty, and
interest sought to be compromised) is $2,500 or less for any taxable
period. No written protest or brief statement of disputed issues is
required.
(b) A brief written statement of disputed issues is required (a
written protest is optional) to obtain Appeals consideration in a field
examination case if the total amount of proposed additional tax
including penalties, proposed overassessment, or claimed refund (or, in
an offer in compromise, the total amount of assessed tax, penalty, and
interest sought to be compromised) exceeds $2,500 but does not exceed
$10,000 for any taxable period.
(c) A written protest is required to obtain Appeals consideration in
a field examination case if the total amount of proposed additional tax
including penalties, proposed overassessment, or claimed refund (or, in
an offer in compromise, the total amount of assessed tax, penalty, and
interest sought to be compromised) exceeds $10,000 for any taxable
period.
[[Page 24]]
(d) A written protest is required to obtain Appeals consideration in
all employee plan and exempt organization cases.
(e) A written protest is required to obtain Appeals consideration in
all partnership and S corporation cases.
(iv) Sections 6659(a)(1) and 6671(a) provide that additions to the
tax, additional amounts, penalties and liabilities (collectively
referred to in this subdivision as ``penalties'') provided by Chapter 68
of the Code shall be paid upon notice and demand and shall be assessed
and collected in the same manner as taxes. Certain Chapter 68 penalties
may be appealed after assessment to the Appeals office. This post-
assessment appeal procedure applies to all but the following Chapter 68
penalties:
(a) Penalties that are not subject to a reasonable cause or
reasonable basis determination (examples are additions to the tax for
failure to pay estimated income tax under sections 6654 and 6655);
(b) Penalties that are subject to the deficiency procedures of
subchapter B of Chapter 63 of the Code (because the taxpayer has the
right to appeal such penalties, such as those provided under section
6653 (a) and (b), prior to assessment):
(c) Penalties that are subject to an administratively granted
preassessment appeal procedure such as that provided in Sec. 1.6694-
2(a)(1) because taxpayers are able to protest such penalties prior to
assessment;
(d) The penalty provided in section 6700 for promoting abusive tax
shelters (because the penalty is subject to the procedural rules of
section 6703 which provides for an extension of the period of collection
of the penalty when a person pays not less than 15 percent of the amount
of such penalty); and
(e) The 100 percent penalty provided under section 6672 (because the
taxpayer has the opportunity to appeal this penalty prior to
assessment).
The appeal may be made before or after payment, but shall be made before
the filing of a claim for refund. Technical advice procedures are not
applicable to an appeal made under this subdivision.
(v) The Appeals office considers cases involving the initial or
continuing recognition of tax exemption and foundation classification.
See Sec. 601.201(n)(5) and (n)(6). The Appeals office also considers
cases involving the initial or continuing determination of employee plan
qualification under Subchapter D of Chapter 1 of the Code. See Sec.
601.201(o)(6). However, the jurisdiction of the Appeals office in these
cases is limited as follows:
(a) In cases under the jurisdiction of a key district director (or
the National Office) which involve an application for, or the revocation
or modification of, the recognition of exemption or the determination of
qualification, if the determination concerning exemption is made by a
National Office ruling, or if National Office technical advice is
furnished concerning exemption or qualification, the decision of the
National Office is final. The organization/plan has no right of appeal
to the Appeals office or any other avenue of administrative appeal. See
Sec. 601.201(n)(i), (n)(6)(ii)(b), (n)(9)(viii)(a), (o)(2)(iii), and
(o)(6)(i).
(b) In cases already under the jurisdiction of an Appeals office, if
the proposed disposition by that office is contrary to a National Office
ruling concerning exemption, or to a National Office technical advice
concerning exemption or qualification, issued prior to the case, the
proposed disposition will be submitted, through the Office of the
Regional Director of Appeals, to the Assistant Commissioner (Employee
Plans and Exempt Organizations) or, in section 521 cases, to the
Assistant Commissioner (Technical). The decision of the Assistant
Commissioner will be followed by the Appeals office. See Sec.
601.201(n)(5)(iii), (n)(6)(ii)(d), (n)(6)(iv), and (o)(6)(iii).
(2) The authority described in subparagraph (1) of this paragraph
does not include the authority to:
(i) Negotiate or make a settlement in any case docketed in the Tax
Court if the notice of deficiency, liability or other determination was
issued by Appeals officials;
(ii) Negotiate or make a settlement in any docketed case if the
notice of deficiency, liability or other determination was issued after
appeals consideration of all petitioned issues by
[[Page 25]]
the Employee Plans/Exempt Organizations function;
(iii) Negotiate or make a settlement in any docketed case if the
notice of deficiency, liability or final adverse determination letter
was issued by a District Director and is based upon a National Office
ruling or National Office technical advice in that case involving a
qualification of an employee plan or tax exemption and/or foundation
status of an organization (but only to the extent the case involves such
issue);
(iv) Negotiate or make a settlement if the case was docketed under
Code sections 6110, 7477, or 7478;
(v) Eliminate the ad valorem fraud penalty in any case in which the
penalty was determined by the district office or service center office
in connection with a tax year or period, or which is related to or
affects such year or period, for which criminal prosecution against the
taxpayer (or related taxpayer involving the same transaction) has been
recommended to the Department of Justice for willful attempt to evade or
defeat tax, or for willful failure to file a return, except upon the
recommendation or concurrence of Counsel; or
(vi) Act in any case in which a recommendation for criminal
prosecution is pending, except with the concurrence of Counsel.
(3) The authority vested in Appeals does not extend to the
determination of liability for any excise tax imposed by Subtitle E or
by Subchapter D of chapter 78, to the extent it relates to Subtitle E.
(4) In cases under Appeals jurisdiction, the Appeals official has
the authority to make and subscribe to a return under the provisions of
section 6020 of the Code where taxpayer fails to make a required return.
(b) Initiation of proceedings before Appeals. In any case in which
the district director has issued a preliminary or ``30-day letter'' and
the taxpayer requests Appeals consideration and files a written protest
when required (see paragraph (c)(1) of Sec. Sec. 601.103, (c)(1) and
(c)(2) of 601.105 and 601.507) against the proposed determination of tax
liability, except as to those taxes described in paragraph (a)(3) of
this section, the taxpayer has the right (and will be so advised by the
district director) of administrative appeal to the Appeals organization.
However, the appeal procedures do not extend to cases involving solely
the failure or refusal to comply with the tax laws because of moral,
religious, political, constitutional, conscientious, or similar grounds.
Organizations such as labor unions and trade associations which have
been examined by the district director to determine the amounts expended
by the organization for purposes of lobbying, promotion or defeat of
legislation, political campaigns, or propaganda related to those
purposes are treated as ``taxpayers'' for the purpose of this right of
administrative appeal. Thus, upon requesting appellate consideration and
filing a written protest, when required, to the district director's
findings that a portion of member dues is to be disallowed as a
deduction to each member because expended for such purposes, the
organization will be afforded full rights of administrative appeal to
the Appeals activity similar to those rights afforded to taxpayers
generally. After review of any required written protest by the district
director, the case and its administrative record are referred to
Appeals. Appeals may refuse to accept a protested nondocketed case where
preliminary review indicates it requires further consideration or
development. No taxpayer is required to submit a case to Appeals for
consideration. Appeal is at the option of the taxpayer. After the
issuance by the district director of a statutory notice of deficiency,
upon the taxpayer's request, Appeals may take up the case for settlement
and may grant the taxpayer a conference thereon.
(c) Nature of proceedings before Appeals. Proceedings before Appeals
are informal. Testimony under oath is not taken, although matters
alleged as facts may be required to be submitted in the form of
affidavits, or declared to be true under the penalties of perjury.
Taxpayers may represent themselves or designate a qualified
representative to act for them. See Subpart E of this part for
conference and practice requirements. At any conference granted by
Appeals on a nondocketed case, the district director will be represented
if the Appeals official having settlement
[[Page 26]]
authority and the district director deem it advisable. At any such
conference on a case involving the ad valorem fraud penalty for which
criminal prosecution against the taxpayer (or a related taxpayer
involving the same transaction) has been recommended to the Department
of Justice for willful attempt to evade or defeat tax, or for willful
failure to file a return, the District Counsel will be represented if he
or she so desires.
(d) Disposition and settlement of cases before Appeals--(1) In
general. During consideration of a case, the Appeals office should
neither reopen an issue as to which the taxpayer and the office of the
district director are in agreement nor raise a new issue, unless the
ground for such action is a substantial one and the potential effect
upon the tax liability is material. If the Appeals raises a new issue,
the taxpayer or the taxpayer's representative should be so advised and
offered an opportunity for discussion prior to the taking of any formal
action, such as the issuance of a statutory notice of deficiency.
(2) Cases not docketed in the Tax Court. (i) If after consideration
of the case by Appeals a satisfactory settlement of some or all the
issues is reached with the taxpayer, the taxpayer will be requested to
sign Form 870-AD or other appropriate agreement form waiving
restrictions on the assessment and collection of any deficiency and
accepting any overassessment resulting under the agreed settlement. In
addition, in partially unagreed cases, a statutory notice of deficiency
will be prepared and issued in accordance with subdivision (ii) of this
subparagraph with respect to the unagreed issue or issues.
(ii) If after consideration of the case by Appeals it is determined
that there is a deficiency in income, profits, estate, gift tax,
generation-skipping transfer, or Chapter 41, 42, 43, or 44 tax liability
to which the taxpayer does not agree, a statutory notice of deficiency
will be prepared and issued by Appeals. Officers of the Appeals office
having authority for the administrative determination of tax liabilities
referred to in paragraph (a) of this section are also authorized to
prepare, sign on behalf of the Commissioner, and send to the taxpayer by
registered or certified mail any statutory notice of deficiency
prescribed in sections 6212 and 6861 of the Code, and in corresponding
provisions of the Internal Revenue Code of 1939. Within 90 days, or 150
days if the notice is addressed to a person outside of the States of the
Union and the District of Columbia, after such a statutory notice of
deficiency is mailed (not counting Saturday, Sunday, or a legal holiday
in the District of Columbia as the last day), the taxpayer may file a
petition with the U.S. Tax Court for a redetermination of the
deficiency. In addition, if a claim for refund is disallowed in full or
in part by the Appelate Division and the taxpayer does not sign Form
2297, Appeals will prepare the statutory notice of claim disallowance
and send it to the taxpayer by certified mail (or registered mail if the
taxpayer is outside the United States), with a carbon copy to the
taxpayer's representative by regular mail, if appropriate. In any other
unagreed case, the case and its administrative file will be forwarded to
the appropriate function with directions to take action with respect to
the tax liability determined in Appeals. Administrative appeal
procedures will apply to 100-percent penalty cases, except where an
assessment is made because of Chief Counsel's request to support a
third-party action in a pending refund suit. See Rev. Proc. 69-26.
(iii) Taxpayers desiring to further contest unagreed excise (other
than those under Chapters 41 through 44 of the Code) and employment tax
cases and 100-percent penalty cases must pay the additional tax (or
portion thereof of divisible taxes) when assessed, file claim for refund
within the applicable statutory period of limitations (ordinarily 3
years from time return was required to be filed or 2 years from payment,
whichever expires later), and upon disallowance of claim or after 6
months from date claim was filed, file suit in U.S. District Court or
U.S. Claims Court. Suits for refund of taxes paid are under the
jurisdiction of the Department of Justice.
(3) Cases docketed in the Tax Court. (i) If the case under
consideration in Appeals is docketed in the Tax Court and
[[Page 27]]
agreement is reached with the taxpayer with respect to the issues
involved, the disposition of the case is effected by a stipulation of
agreed deficiency or overpayment to be filed with the Tax Court and in
conformity with which the Court will enter its order.
(ii) If the case under consideration in Appeals is docketed in the
Tax Court and the issues remain unsettled after consideration and
conference in Appeals, the case will be referred to the appropriate
district counsel for the region for defense of the tax liability
determined.
(iii) If the deficiency notice in a case docketed in the Tax Court
was not issued by the Appeals office and no recommendation for criminal
prosecution is pending, the case will be referred by the district
counsel to the Appeals office for settlement as soon as it is at issue
in the Tax Court. The settlement procedure shall be governed by the
following rules:
(a) The Appeals office will have exclusive settlement jurisdiction
for a period of 4 months over certain cases docketed in the Tax Court.
The 4-month period will commence at the time Appeals receives the case
from Counsel, which will be after the case is at issue. Appeals will
arrange settlement conferences in such cases within 45 days of receipt
of the case. In the event of a settlement, Appeals will prepare and
forward to Counsel the necessary computations and any stipulation
decisions secured. Counsel will prepare any needed settlement documents
for execution by the parties and filing with the Tax Court. Appeals will
also have authority to settle less than all the issues in the case and
to refer the unsettled issues to Counsel for disposition. In the event
of a partial settlement, Appeals will inform Counsel of the agreement of
the petitioner(s) and Appeals may secure and forward to Counsel a
stipulation covering the agreed issues. Counsel will, if necessary,
prepare documents reflecting settlement of the agreed issues for
execution by the parties and filing with the Tax Court at the
appropriate time.
(b) At the end of the 4-month period, or before that time if Appeals
determines the case is not susceptible of settlement, the case will be
returned to Counsel. Thereafter, Counsel will have exclusive authority
to dispose of the case. If, at the end of the 4-month period, there is
substantial likelihood that a settlement of the entire case can be
effected in a reasonable period of time, Counsel may extend Appeals
settlement jurisdiction for a period not to exceed 60 days, but not
beyond the date of the receipt of a trial calendar upon which the case
appears. Extensions beyond the 50-day period or after the event
indicated will be granted only with the personal approval of regional
counsel and will be made only in those cases in which the probability of
settlement of the case in its entirety by Appeals clearly outweighs the
need to commence trial preparation.
(c) During the period of Appeals jurisdiction, Appeals will make
available such files and information as may be necessary for Counsel to
take any action required by the Court or which is in the best interests
of the Government. When a case is referred by Counsel to Appeals,
Counsel may indicate areas of needed factual development or areas of
possible technical uncertainties. In referring a case to Counsel,
Appeals will furnish its summary of the facts and the pertinent legal
authorities.
(d) The Appeals office may specify that proposed Counsel settlements
be referred back to Appeals for its views. Appeals may protest the
proposed Counsel settlements. If Counsel disagrees with Appeals, the
Regional Counsel will determine the disposition of the cases.
(e) If an offer is received at or about the time of trial in a case
designated by the Appeals office for settlement consultation, Counsel
will endeavor to have the case placed on a motions calendar to permit
consultation with and review by Appeals in accordance with the foregoing
procedures.
(f) For issues in docketed and nondocketed cases pending with
Appeals which are related to issues in docketed cases over which Counsel
has jurisdiction, no settlement offer will be accepted by either Appeals
or Counsel unless both agree that the offer is acceptable. The protest
procedure will be available to Appeals and regional counsel will have
authority to resolve the
[[Page 28]]
issue with respect to both the Appeals and Counsel cases. If settlement
of the docketed case requires approval by regional counsel or Chief
Counsel, the final decision with respect to the issues under the
jurisdiction of both Appeals and Counsel will be made by regional
counsel or Chief Counsel. See Rev. Proc. 79-59.
(g) Cases classified as ``Small Tax'' cases by the Tax Court are
given expeditious consideration because such cases are not included on a
Trial Status Request. These cases are considered by the Court as ready
for placing on a trial calendar as soon as the answer has been filed and
are given priority by the Court for trial over other docketed cases.
These cases are designated by the Court as small tax cases upon request
of petitioners and will include letter ``S'' as part of the docket
number.
(e) Transfer and centralization of cases. (1) An Appeals office is
authorized to transfer settlement jurisdiction in a non-docketed case or
in an excise or employment tax case to another region, if the taxpayer
resides in and the taxpayer's books and records are located (or can be
made available) in such other region. Otherwise, transfer to another
region requires the approval of the Director of the Appeals Division.
(2) An Appeals office is authorized to transfer settlement
jurisdiction in a docketed case to another region if the location for
the hearing by the Tax Court has been set in such other region, except
that if the place of hearing is Washington, DC, settlement jurisdiction
shall not be transferred to the region in which Washington, DC, is
located unless the petitioner resides in and the petitioner's books and
records are located (or can be made available) in that region.
Otherwise, transfer to another region requires the approval of the
Director of the Appeals Division. Likewise, the Chief Counsel has
corresponding authority to transfer the jurisdiction, authority, and
duties of the regional counsel for any region to the regional counsel of
another region within which the case has been designated for trial
before the Tax Court.
(3) Should a regional commissioner determine that it would better
serve the interests of the Government, he or she may, by order in
writing, withdraw any case not docketed before the Tax Court from the
jurisdiction of the Appeals office, and provide for its disposition
under his or her personal direction.
(f) Conference and practice requirements. Practice and conference
procedure before Appeals is governed by Treasury Department Circular 230
as amended (31 CFR Part 10), and the requirements of Subpart E of this
part. In addition to such rules but not in modification of them, the
following rules are also applicable to practice before Appeals:
(1) Rule I. An exaction by the U.S. Government, which is not based
upon law, statutory or otherwise, is a taking of property without due
process of law, in violation of the Fifth Amendment to the U.S.
Constitution. Accordingly, an Appeals representative in his or her
conclusions of fact or application of the law, shall hew to the law and
the recognized standards of legal construction. It shall be his or her
duty to determine the correct amount of the tax, with strict
impartiality as between the taxpayer and the Government, and without
favoritism or discrimination as between taxpayers.
(2) Rule II. Appeals will ordinarily give serious consideration to
an offer to settle a tax controversy on a basis which fairly reflects
the relative merits of the opposing views in light of the hazards which
would exist if the case were litigated. However, no settlement will be
made based upon nuisance value of the case to either party. If the
taxpayer makes an unacceptable proposal of settlement under
circumstances indicating a good faith attempt to reach an agred
disposition of the case on a basis fair both to the Government and the
taxpayer, the Appeals official generally should give an evaluation of
the case in such a manner as to enable the taxpayer to ascertain the
kind of settlement that would be recommended for acceptance. Appeals may
defer action on or decline to settle some cases or issues (for example,
issues on which action has been suspended nationwide) in order to
achieve greater uniformity and enhance overall voluntary compliance with
the tax laws.
[[Page 29]]
(3) Rule III. Where the Appeals officer recommends acceptance of the
taxpayer's proposal of settlement, or, in the absence of a proposal,
recommends action favorable to the taxpayer, and said recommendation is
disapproved in whole or in part by a reviewing officer in Appeals the
taxpayer shall be so advised and upon written request shall be accorded
a conference with such reviewing officer. The Appeals office may
disregard this rule where the interest of the Government would be
injured by delay, as for example, in a case involving the imminent
expiration of the period of limitations or the dissipation of assets.
(4) Rule IV. Where the Appeals official having settlement authority
and the district director deem it advisable, the district director may
be represented at any Appeals conferences on a nondocketed case. This
rule is also applicable to the Director, Foreign Operations District in
the event his or her office issued the preliminary or ``30-day letter''.
(5) Rule V. In order to bring an unagreed income, profits, estate,
gift, or Chapter 41, 42, 43, or 44 tax case in prestatutory notice
status, an employment or excise tax case, a penalty case, an Employee
Plans and Exempt Organization case, a termination of taxable year
assessment case, a jeopardy assessment case, or an offer in compromise
before the Appeals office, the taxpayer or the taxpayer's representative
should first request Appeals consideration and, when required, file with
the district office (including the Foreign Operations District) or
service center a written protest setting forth specifically the reasons
for the refusal to accept the findings. If the protest includes a
statement of facts upon which the taxpayer relies, such statement should
be declared, to be true under the penalties of perjury. The protest and
any new facts, law, or arguments presented therewith will be reviewed by
the receiving office for the purpose of deciding whether further
development or action is required prior to referring the case to
Appeals. Where Appeals has an issue under consideration it may, with the
concurrence of the taxpayer, assume jurisdiction in a related case,
after the office having original jurisdiction has completed any
necessary action. The Director, Appeals Division, may authorize the
regional Appeals office to accept jurisdiction (after any necessary
action by office having original jurisdiction) in specified classes of
cases without written protests provided written or oral requests for
Appeals consideration are submitted by or for each taxpayer.
(6) Rule VI. A taxpayer cannot withhold evidence from the district
director of internal revenue and expect to introduce it for the first
time before Appeals, at a conference in nondocketed status, without
being subject to having the case returned to the district director for
reconsideration. Where newly discovered evidence is submitted for the
first time to Appeals, in a case pending in nondocketed status, that
office, in the reasonable exercise of its discretion, may transmit same
to the district director for his or her consideration and comment.
(7) Rule VII. Where the taxpayer has had the benefit of a conference
before the Appeals office in the pre statutory notice status, or where
the opportunity for such a conference was accorded but not availed of,
there will be no conference granted before the Appeals office in the 90-
day status after the mailing of the statutory notice of deficiency, in
the absence of unusual circumstances.
(8) Rule VIII. In cases not docketed in the United States Tax Court
on which a conference is being conducted by the Appeals office, the
district counsel may be requested to attend and to give legal advice in
the more difficult cases, or on matters of legal or litigating policy.
(9) Rule IX--Technical advice from the National Office--(i)
Definition and nature of technical advice. (a) As used in this
subparagraph, ``technical advice'' means advice or guidance as to the
interpretation and proper application of internal revenue laws, related
statutes, and regulations, to a specific set of facts, furnished by the
National Office upon request of an Appeals office in connection with the
processing and consideration of a nondocketed case. It is furnished as a
means of assisting Service personnel in closing cases and
[[Page 30]]
establishing and maintaining consistent holdings in the various regions.
It does not include memorandum on matters of general technical
application furnished to Appeals offices where the issues are not raised
in connection with the consideration and handling of a specific
taxpayer's case.
(b) The provisions of this subparagraph do not apply to a case under
the jurisdiction of a district director or the Bureau of Alcohol,
Tobacco, and Firearms, to Employee Plans, Exempt Organization, or
certain penalty cases being considered by an Appeals office, or to any
case previously considered by an Appeals office. The technical advice
provisions applicable to cases under the jurisdiction of a district
director, other than Employee Plans and Exempt Organization cases, are
set forth in Sec. 601.105(b)(5). The technical advice provisions
applicable to Employee Plans and Exempt Organization cases are set forth
in Sec. 601.201(n)(9). Technical advice may not be requested with
respect to a taxable period if a prior Appeals disposition of the same
taxable period of the same taxpayer's case was based on mutual
concessions (ordinarily with a form 870-AD, Offer of Waiver of
Restrictions on Assessment and Collection of Deficiency in Tax and of
Acceptance of Overassessment). However, technical advice may be
requested by a district director on issues previously considered in a
prior Appeals disposition, not based on mutual concessions, of the same
taxable periods of the same taxpayer with the concurrence of the Appeals
office that had the case.
(c) The consideration or examination of the facts relating to a
request for a determination letter is considered to be in connection
with the consideration and handling of a taxpayer's case. Thus, an
Appeals office may, under this subparagraph, request technical advice
with respect to the consideration of a request for a determination
letter. The technical advice provisions applicable to a request for a
determination letter in Employee Plans and Exempt Organization cases are
set forth in Sec. 601.201(n)(9).
(d) If an Appeals office is of the opinion that a ruling letter
previously issued to a taxpayer should be modified or revoked and it
requests the National Office to reconsider the ruling, the reference of
the matter to the National Office is treated as a request for technical
advice. The procedures specified in subdivision (iii) of this
subparagraph should be followed in order that the National Office may
consider the recommendation. Only the National Office can revoke a
ruling letter. Before referral to the National Office, the Appeals
office should inform the taxpayer of its opinion that the ruling letter
should be revoked. The Appeals office, after development of the facts
and consideration of the taxpayer's arguments, will decide whether to
recommend revocation of the ruling to the National Office. For
procedures relating to a request for a ruling, see Sec. 601.201.
(e) The Assistant Commissioner (Technical), acting under a
delegation of authority from the Commissioner of Internal Revenue, is
exclusively responsible for providing technical advice in any issue
involving the establishment of basic principles and rules for the
uniform interpretation and application of tax laws in cases under this
subparagraph. This authority has been largely redelegated to subordinate
officials.
(ii) Areas in which technical advice may be requested. (a) Appeals
offices may request technical advice on any technical or procedural
question that develops during the processing and consideration of a
case. These procedures are applicable as provided in subdivision (i) of
this subparagraph.
(b) As provided in Sec. 601.105(b)(5) (ii)(b) and (iii)(a),
requests for technical advice should be made at the earliest possible
stage of the examination process. However, if identification of an issue
on which technical advice is appropriate is not made until the case is
in Appeals, a decision to request such advice (in nondocketed cases)
should be made prior to or at the first conference.
(c) Subject to the provisions of (b) of this subdivision, Appeals
Offices are encouraged to request technical advice on any technical or
procedural question arising in connection with a case described in
subdivision (i) of this subparagraph which cannot be resolved on
[[Page 31]]
the basis of law, regulations, or a clearly applicable revenue ruling or
other precedent issued by the National Office.
(iii) Requesting technical advice. (a) It is the responsibility of
the Appeals Office to determine whether technical advice is to be
requested on any issue being considered. However, while the case is
under the jurisdiction of the Appeals Office, a taxpayer or his/her
representative may request that an issue be referred to the National
Office for technical advice on the grounds that a lack of uniformity
exists as to the disposition of the issue, or that the issue is so
unusual or complex as to warrant consideration by the National Office.
While taxpayers are encouraged to make written requests setting forth
the facts, law, and argument with respect to the issue, and reason for
requesting National Office advice, a taxpayer may make the request
orally. If, after considering the taxpayer's request, the Appeals
Officer is of the opinion that the circumstances do not warrant referral
of the case to the National Office, he/she will so advice the taxpayer.
(See subdivision (iv) of this subparagraph for taxpayer's appeal rights
where the Appeals Officer declines to request technical advice.)
(b) When technical advice is to be requested, whether or not upon
the request of the taxpayer, the taxpayer will be so advised, except as
noted in (j) of this subdivision. If the Appeals Office initiates the
action, the taxpayer will be furnished a copy of the statement of the
pertinent facts and the question or questions proposed for submission to
the National Office. The request for advice should be so worded as to
avoid possible misunderstanding, in the National Office, of the facts or
of the specific point or points at issue.
(c) After receipt of the statement of facts and specific questions,
the taxpayer will be given 10 calendar days in which to indicate in
writing the extent, if any, to which he/she may not be in complete
agreement. An extension of time must be justified by the taxpayer in
writing and approved by the Chief, Appeals Office. Every effort should
be made to reach agreement as to the facts and specific points at issue.
If agreement cannot be reached, the taxpayer may submit, within 10
calendar days after receipt of notice from the Appeals Office, a
statement of his/her understanding as to the specific point or points at
issue which will be forwarded to the National Office with the request
for advice. An extension of time must be justified by the taxpayer in
writing and approved by the Chief, Appeals Office.
(d) If the taxpayer initiates the action to request advice, and his/
her statement of the facts and point or points at issue are not wholly
acceptable to the Appeals Office, the taxpayer will be advised in
writing as to the areas of disagreement. The taxpayer will be given 10
calendar days after receipt of the written notice to reply to such
notice. An extension of time must be justified by the taxpayer in
writing and approved by the Chief, Appeals Office. If agreement cannot
be reached, both the statements of the taxpayer and the Appeals Office
will be forwarded to the National Office.
(e)(1) In the case of requests for technical advice, the taxpayer
must also submit, within the 10-day period referred to in (c) and (d) of
this subdivision, whichever is applicable (relating to agreement by the
taxpayer with the statement of facts and points submitted in connection
with the request for technical advice), the statement described in (f)
of this subdivision of proposed deletions pursuant to section 6110(c) of
the Code. If the statement is not submitted, the taxpayer will be
informed by the Appeals Office that the statement is required. If the
Appeals Office does not receive the statement within 10 days after the
taxpayer has been informed of the need for the statement, the Appeals
Office may decline to submit the request for technical advice. If the
Appeals Office decides to request technical advice in a case where the
taxpayer has not submitted the statement of proposed deletions, the
National Office will make those deletions which in the judgment of the
Commissioner are required by section 6110(c) of the Code.
(2) The requirements included in this subparagraph relating to the
submission of statements and other material with respect to proposed
deletions to
[[Page 32]]
be made from technical advice memoranda before public inspection is
permitted to take place do not apply to requests for any document to
which section 6104 of the Code applies.
(f) In order to assist the Internal Revenue Service in making the
deletions required by section 6110(c) of the Code, from the text of
technical advice memoranda which are open to public inspection pursuant
to section 6110(a) of the Code, there must accompany requests for such
technical advice either a statement of the deletions proposed by the
taxpayer, or a statement that no information other than names,
addresses, and taxpayer identifying numbers need be deleted. Such
statements shall be made in a separate document. The statement of
proposed deletions shall be accompanied by a copy of all statements of
facts and supporting documents which are submitted to the National
Office pursuant to (c) or (d) of this subdivision, on which shall be
indicated, by the use of brackets, the material which the taxpayer
indicates should be deleted pursuant to section 6110(c) of the Code. The
statement of proposed deletions shall indicate the statutory basis for
each proposed deletion. The statement of proposed deletions shall not
appear or be referred to anywhere in the request for technical advice.
If the taxpayer decides to request additional deletions pursuant to
section 6110(c) of the Code prior to the time the National Office
replies to the request for technical advice, additional statements may
be submitted.
(g) If the taxpayer has not already done so, he/she may submit a
statement explaining his/her position on the issues, citing precedents
which the taxpayer believes will bear on the case. This statement will
be forwarded to the National Office with the request for advice. If it
is received at a later date, it will be forwarded for association with
the case file.
(h) At the time the taxpayer is informed that the matter is being
referred to the National Office, he/she will also be informed of the
right to a conference in the National Office in the event an adverse
decision is indicated, and will be asked to indicate whether a
conference is desired.
(i) Generally, prior to replying to the request for technical
advice, the National Office shall inform the taxpayer orally or in
writing of the material likely to appear in the technical advice
memorandum which the taxpayer proposed be deleted but which the Internal
Revenue Service determined should not be deleted. If so informed, the
taxpayer may submit within 10 days any further information, arguments,
or other material in support of the position that such material be
deleted. The Internal Revenue Service will attempt, if feasible, to
resolve all disagreements with respect to proposed deletions prior to
the time the National Office replies to the request for technical
advice. However, in no event shall the taxpayer have the right to a
conference with respect to resolution of any disagreements concerning
material to be deleted from the text of the technical advice memorandum,
but such matters may be considered at any conference otherwise scheduled
with respect to the request.
(j) The provisions of (a) through (i) of this subdivision, relating
to the referral of issues upon request of the taxpayer, advising
taxpayers of the referral of issues, the submission of proposed
deletions, and the granting of conferences in the National Office, are
not applicable to technical advice memoranda described in section 6110
(g)(5)(A) of the Code, relating to cases involving criminal or civil
fraud investigations and jeopardy or termination assessments. However,
in such cases, the taxpayer shall be allowed to provide the statement of
proposed deletions to the National Office upon the completion of all
proceedings with respect to the investigations or assessments, but prior
to the date on which the Commissioner mails the notice pursuant to
section 6110 (f)(1) of the Code of intention to disclose the technical
advice memorandum.
(k) Form 4463, Request for Technical Advice, should be used for
transmitting requests for technical advice to the National Office.
(iv) Appeal by taxpayers of determinations not to seek technical
advice. (a) If the taxpayer has requested referral of an issue before an
Appeals Office to the National Office for technical advice,
[[Page 33]]
and after consideration of the request, the Appeals Officer is of the
opinion that the circumstances do not warrant such referral, he/she will
so advise the taxpayer.
(b) The taxpayer may appeal the decision of the Appeals Officer not
to request technical advice by submitting to that official, within 10
calendar days after being advised of the decision, a statement of the
facts, law, and arguments with respect to the issue, and the reasons why
the taxpayer believes the matter should be referred to the National
Office for advice. An extension of time must be justified by the
taxpayer in writing and approved by the Chief, Appeals Office.
(c) The Appeals Officer will submit the statement of the taxpayer to
the chief, Appeals Office, accompanied by a statement of the officer's
reasons why the issue should not be referred to the National Office. The
Chief will determine, on the basis of the statements submitted, whether
technical advice will be requested. If the Chief determines that
technical advice is not warranted, that official will inform the
taxpayer in writing that he/she proposes to deny the request. In the
letter to the taxpayer the Chief will (except in unusual situations
where such action would be prejudicial to the best interests of the
Government) state specifically the reasons for the proposed denial. The
taxpayer will be given 15 calendar days after receipt of the letter in
which to notify the Chief whether the taxpayer agrees with the proposed
denial. The taxpayer may not appeal the decision of the Chief, Appeals
Office not to request technical advice from the National Office.
However, if the taxpayer does not agree with the proposed denial, all
data relating to the issue for which technical advice has been sought,
including the taxpayer's written request and statements, will be
submitted to the National Office, Attention: Director, Appeals Division,
for review. After review in the National Office, the Appeals Office will
be notified whether the proposed denial is approved or disapproved.
(d) While the matter is being reviewed in the National Office, the
Appeals Office will suspend action on the issue (except where the delay
would prejudice the Government's interests) until it is notified of the
National Office decision. This notification will be made within 30 days
after receipt of the data in the National Office. The review will be
solely on the basis of the written record and no conference will be held
in the National Office.
(v) Conference in the National Office. (a) If, after a study of the
technical advice request, it appears that advice adverse to the taxpayer
should be given and a conference has been requested, the taxpayer will
be notified of the time and place of the conference. If conferences are
being arranged with respect to more than one request for advice
involving the same taxpayer, they will be so scheduled as to cause the
least inconvenience to the taxpayer. The conference will be arranged by
telephone, if possible, and must be held within 21 calendar days after
contact has been made. Extensions of time will be granted only if
justified in writing by the taxpayer and approved by the appropriate
Technical branch chief.
(b) A taxpayer is entitled, as a matter of right, to only one
conference in the National Office unless one of the circumstances
discussed in (c) of this subdivision exists. This conference will
usually be held at the branch level in the appropriate division
(Corporation Tax Division or Individual Tax Division) in the Office of
the Assistant Commissioner (Technical), and will usually be attended by
a person who has authority to act for the branch chief. In appropriate
cases the Appeals Officer may also attend the conference to clarify the
facts in the case. If more than one subject is discussed at the
conference, the discussion constitutes a conference with respect to each
subject. At the request of the taxpayer or the taxpayer's
representative, the conference may be held at an earlier stage in the
consideration of the case than the Service would ordinarily designate. A
taxpayer has no ``right'' of appeal from an action of a branch to the
director of a division or to any other National Office official.
(c) In the process of review of a holding proposed by a branch, it
may appear that the final answer will involve a reversal of the branch
proposal with
[[Page 34]]
a result less favorable to the taxpayer. Or it may appear that an
adverse holding proposed by a branch will be approved, but on a new or
different issue or on different grounds than those on which the branch
decided the case. Under either of these circumstances, the taxpayer or
the taxpayer's representative will be invited to another conference. The
provisions of this subparagraph limiting the number of conferences to
which a taxpayer is entitled will not foreclose inviting a taxpayer to
attend further conferences when, in the opinion of National Office
personnel, such need arises. All additional conferences of this type
discussed are held only at the invitation of the Service.
(d) It is the responsibility of the taxpayer to furnish to the
National Office, within 21 calendar days after the conference, a written
record of any additional data, line of reasoning, precedents, etc., that
were proposed by the taxpayer and discussed at the conference but were
not previously or adequately presented in writing. Extensions of time
will be granted only if justified in writing by the taxpayer and
approved by the appropriate Technical branch chief. Any additional
material and a copy thereof should be addressed to and sent to the
National Office which will forward the copy to the appropriate Appeals
Office. The Appeals Office will be requested to give the matter prompt
attention, will verify the additional facts and data, and will comment
on it to the extent deemed appropriate.
(e) A taxpayer or the taxpayer's representative desiring to obtain
information as to the status of the case may do so by contacting the
following offices with respect to matters in the areas of their
responsibility:
Telephone numbers, (Area
Official Code 202)
Director, Corporation Tax Division 566-4504, 566-4505.
Director, Individual Tax Division 566-3767 or 566-3788.
(vi) Preparation of technical advice memorandum by the National
Office. (a) Immediately upon receipt in the National Office, the
technical employee to whom the case is assigned will analyze the file to
ascertain whether it meets the requirements of subdivision (iii) of this
subparagraph. If the case is not complete with respect to any
requirement in subdivision (iii) (a) through (d) of this subparagraph,
appropriate steps will be taken to complete the file. If any request for
technical advice does not comply with the requirements of subdivision
(iii)(e) of this subparagraph, relating to the statement of proposed
deletions, the National Office will make those deletions from the
technical advice memorandum which in the judgment of the Commissioner
are required by section 6110(c) of the Code.
(b) If the taxpayer has requested a conference in the National
Office, the procedures in subdivision (v) of this subparagraph will be
followed.
(c) Replies to requests for technical advice will be addressed to
the Appeals office and will be drafted in two parts. Each part will
identify the taxpayer by name, address, identification number, and year
or years involved. The first part (hereafter called the ``technical
advice memorandum'') will contain (1) a recitation of the pertinent
facts having a bearing on the issue; (2) a discussion of the facts,
precedents, and reasoning of the National Office; and (3) the
conclusions of the National Office. The conclusions will give direct
answers, whenever possible, to the specific questions of the Appeals
office. The discussion of the issues will be in such detail that the
Appeals office is apprised of the reasoning underlying the conclusion.
There shall accompany the technical advice memorandum a notice, pursuant
to section 6110(f)(1) of the Code, of intention to disclose the
technical advice memorandum (including a copy of the version proposed to
be open to public inspection and notations of third party communications
pursuant to section 6110(d) of the Code) which the Appeals office shall
forward to the taxpayer at such time that it furnishes a copy of the
technical advice memorandum to the taxpayer pursuant to (e) of this
subdivision and subdivision (vii)(b) of this subparagraph.
(d) The second part of the reply will consist of a transmittal
memorandum. In the unusual cases it will serve as a vehicle for
providing the Appeals office
[[Page 35]]
administrative information or other information which, under the
nondisclosure statutes, or for other reasons, may not be discussed with
the taxpayer.
(e) It is the general practice of the Service to furnish a copy of
the technical advice memorandum to the taxpayer after it has been
adopted by the Appeals office. However, in the case of technical advice
memorandums described in section 6110(g)(5)(A) of the Code, relating to
cases involving criminal or civil fraud investigations and jeopardy or
termination assessments, a copy of the technical advice memorandum shall
not be furnished the taxpayer until all proceedings with respect to the
investigations or assessments are completed.
(f) After receiving the notice pursuant to section 6110(f)(1) of the
Code of intention to disclose the technical advice memorandum, the
taxpayer, if desiring to protest the disclosure of certain information
in the memorandum, must, within 20 days after the notice is mailed,
submit a written statement identifying those deletions not made by the
Internal Revenue Service which the taxpayer believes should have been
made. The taxpayer shall also submit a copy of the version of the
technical advice memorandum proposed to be open to public inspection on
which the taxpayer indicates, by the use of brackets, the deletions
proposed by the taxpayer but which have not been made by the Internal
Revenue Service. Generally, the Internal Revenue Service will not
consider the deletion of any material which the taxpayer did not, prior
to the time when the National Office sent its reply to the request for
technical advice to the Appeals office, propose be deleted. The Internal
Revenue Service shall, within 20 days after receipt of the response by
the taxpayer to the notice pursuant to section 6110(f)(1) of the Code,
mail to the taxpayer its final administrative conclusion regarding the
deletions to be made.
(vii) Action on technical advice in Appeals offices. (a) Unless the
Chief, Appeals Office, feels that the conclusions reached by the
National Office in a technical advice memorandum should be reconsidered
and promptly requests such reconsideration, the Appeals office will
proceed to process the taxpayer's case taking into account the
conclusions expressed in the technical advice memorandum. The effect of
technical advice on the taxpayer's case is set forth in subdivision
(viii) of this subparagraph.
(b) The Appeals office will furnish the taxpayer a copy of the
technical advice memorandum described in subdivision (vi)(c) of this
subparagraph and the notice pursuant to section 6110(f)(1) of the Code
of intention to disclose the technical advice memorandum (including a
copy of the version proposed to be open to public inspection and
notations of third-party communications pursuant to section 6110(d) of
the Code). The preceding sentence shall not apply to technical advice
memorandums involving civil fraud or criminal investigations, or
jeopardy or termination assessments, as described in subdivision
(iii)(j) of this subparagraph (except to the extent provided in
subdivision (vi)(e) of this subparagraph) or to documents to which
section 6104 of the Code applies.
(c) In those cases in which the National Office advises the Appeals
office that it should not furnish a copy of the technical advice
memorandum to the taxpayer, the Appeals office will so inform the
taxpayer if he/she requests a copy.
(viii) Effect of technical advice. (a) A technical advice memorandum
represents an expression of the views of the Service as to the
application of law, regulations, and precedents to the facts of a
specific case, and is issued primarily as a means of assisting Service
officials in the closing of the case involved.
(b) Except in rare or unusual circumstances, a holding in a
technical advice memorandum that is favorable to the taxpayer is applied
retroactively. Moreover, since technical advice, as described in
subdivision (i) of this subparagraph, is issued only on closed
transactions, a holding in a technical advice memorandum that is adverse
to the taxpayer is also applied retroactively unless the Assistant
Commissioner or Deputy Assisitant Commissioner (Technical) exercises the
discretionary authority under section 7805(b) of the Code to limit the
retroactive effect of the holding. Likewise, a
[[Page 36]]
holding in a technical advice memorandum that modifies or revokes a
holding in a prior technical advice memorandum will also be applied
retroactively, with one exception. If the new holding is less favorable
to the taxpayer, it will generally not be applied to the period in which
the taxpayer relied on the prior holding in situations involving
continuing transactions of the type described in Sec. 601.201(l)(7) and
Sec. 601.201(l)(8).
(c) The Appeals office is bound by technical advice favorable to the
taxpayer. However, if the technical advice is unfavorable to the
taxpayer, the Appeals office may settle the issue in the usual manner
under existing authority. For the effect of technical advice in Employee
Plans and Exempt Organization cases see Sec. 601.201(n)(9)(viii).
(d) In connection with section 446 of the Code, taxpayers may
request permission from the Assistant Commissioner (Technical) to change
a method of accounting and obtain a 10-year (or less) spread of the
resulting adjustments. Such a request should be made prior to or at the
first Appeals conference. The Appeals office has authority to allow a
change and the resulting spread without referring the case to Technical.
(e) Technical advice memorandums often form the basis for revenue
rulings. For the description of revenue rulings and the effect thereof,
see Sec. Sec. 601.601(d)(2)(i)(a) and 601.601(d)(2)(v).
(f) An Appeals office may raise an issue in a taxable period, even
though technical advice may have been asked for and furnished with
regard to the same or a similar issue in any other taxable period.
(g) Limitation on the jurisdiction and function of Appeals--(1)
Overpayment of more than $200,000. If Appeals determines that there is
an overpayment of income, war profits, excess profits, estate,
generation-skipping transfer, or gift tax, or any tax imposed by
chapters 41 through 44, including penalties and interest, in excess of
$200,000, such determination will be considered by the Joint Committee
on Taxation, See Sec. 601.108
(2) Offers in compromise. For jurisdiction of Appeals with respect
to offers in compromise of tax liabilities, see Sec. 601.203.
(3) Closing agreements. For jurisdiction of Appeals with respect to
closing agreements under section 7121 of the Code relating to any
internal revenue tax liability, see Sec. 601.202.
(h) Reopening closed cases not docketed in the Tax Court. (1) A case
not docketed in the Tax Court and closed by Appeals on the basis of
concessions made by both the Appeals and the taxpayer will not be
reopened by action initiated by the Service unless the disposition
involved fraud, malfeasance, concealment or misrepresentation of
material fact, or an important mistake in mathematical calculations, and
then only with the approval of the Regional Director of Appeals.
(2) Under certain unusual circumstances favorable to the taxpayer,
such as retroactive legislation, a case not docketed in the Tax Court
and closed by Appeals on the basis of concessions made by both Appeals
and the taxpayer may be reopened upon written application from the
taxpayer, and only with the approval of the Regional Director of
Appeals. The processing of an application for a tentative carryback
adjustment or of a claim for refund or credit for an overassessment (for
a year involved in the prior closing) attributable to a claimed
deduction or credit for a carryback provided by law, and not included in
a previous Appeals determination, shall not be considered a reopening
requiring approval. A subsequent assessment of an excessive tentative
allowance shall likewise not be considered such a reopening. The
Director of the Appeals Division may authorize, in advance, the
reopening of similar classes of cases where legislative enactments or
compelling administrative reasons require such advance approval.
(3) A case not docketed in the Tax Court and closed by Appeals on a
basis not involving concessions made by both Appeals and the taxpayer
will not be reopened by action initiated by the Service unless the
disposition involved fraud, malfeasance, concealment or
misrepresentation of material fact, an important mistake in mathematical
calculation, or such other circumstance that indicates that failure
[[Page 37]]
to take such action would be a serious administrative omission, and then
only with the approval of the Regional Director of Appeals.
(4) A case not docketed in the Tax Court and closed by the Appeals
on a basis not involving concessions made by both Appeals and the
taxpayer may be reopened by the taxpayer by any appropriate means, such
as by the filing of a timely claim for refund.
(i) Special procedures for crude oil windfall profit tax cases. For
special procedures relating to crude oil windfall profit tax cases, see
Sec. 601.405.
((5 U.S.C. 301 and 552) 80 Stat. 379 and 383; sec. 7805 of the Internal
Revenue Code of 1954, 68A Stat. 917 (26 U.S.C. 7805))
[32 FR 15990, Nov. 22, 1967]
Editorial Note: For Federal Register citations affecting Sec.
601.106, see the List of CFR Sections Affected, which appears in the
Finding Aids section of the printed volume and at www.fdsys.gov.
Sec. 601.107 Criminal investigation functions.
(a) General. Each district has a Criminal Investigation function
whose mission is to encourage and achieve the highest possible degree of
voluntary compliance with the internal revenue laws by: Enforcing the
statutory sanctions applicable to income, estate, gift, employment, and
certain excise taxes through the investigation of possible criminal
violations of such laws and the recommendation (when warranted) of
prosecution and/or assertion of the 50 percent ad valorem addition to
the tax; developing information concerning the extent of criminal
violations of all Federal tax laws (except those relating to alcohol,
tobacco, narcotics, and firearms); measuring the effectiveness of the
investigation process; and providing protection of persons and of
property and other enforcement coordination as required.
(b) Investigative procedure. (1) A witness when questioned in an
investigation conducted by the Criminal Investigation Division may have
counsel present to represent and advise him. Upon request, a copy of an
affidavit or transcript of a question and answer statement will be
furnished a witness promptly, except in circumstances deemed by the
Regional Commissioner to necessitate temporarily withholding a copy.
(2) A taxpayer who may be the subject of a criminal recommendation
will be afforded a district Criminal Investigation conference when he
requests one or where the Chief, Criminal Investigation Division, makes
a determination that such a conference will be in the best interests of
the Government. At the conference, the IRS representative will inform
the taxpayer by a general oral statement of the alleged fraudulent
features of the case, to the extent consistent with protecting the
Government's interests, and, at the same time, making available to the
taxpayer sufficient facts and figures to acquaint him with the basis,
nature, and other essential elements of the proposed criminal charges
against him.
(c) Processing of cases after investigation. The Chief, Criminal
Investigation Division, shall ordinarily notify the subject of an
investigation and his authorized representative, if any, when he
forwards a case to the Regional Counsel with a recommendation for
prosecution. The rule will not apply if the case is with a United States
Attorney.
[33 FR 17235, Nov. 21, 1968, as amended at 38 FR 9227, Apr. 12, 1973; 39
FR 8917, Mar. 7, 1974; 43 FR 53029, Nov. 15, 1978]
Sec. 601.108 Review of overpayments exceeding $200,000.
(a) General. Section 6405(a) of the Code provides that no refund or
credit of income, war profits, excess profits, estate, or gift taxes or
any tax imposed by Chapters 41 through 44, including penalties and
interest, in excess of $200,000 may be made until after the expiration
of 30 days from the date a report is made to the Joint Committee on
Taxation. Taxpayers, in cases requiring review by the Joint Committee,
are afforded the same appeal rights as other taxpayers. In general,
these cases follow regular procedures, except for preparation of reports
to and review by the Joint Committee.
(b) Reports to Joint Committee. In any case in which no protest is
made to Appeals and no petition docketed in the Tax Court, the report to
the Joint
[[Page 38]]
Committee is prepared by a Joint Committee Coordinator, who is an
Examination Division regional specialist. In cases in which a protest
has been made, the report to the Joint Committee is prepared by an
Appeals officer; in cases in which a petition is docketed, either an
Appeals officer or a Counsel attorney prepares the report, depending on
the circumstances.
(c) Procedure after report to Joint Committee. After compliance with
section 6405 of the Code, the case is processed for issuance of a
certificate of overassessment, and payment or credit of any overpayment.
If the final determination involves a rejection of a claimed overpayment
in whole or in part, a statutory notice of disallowance will be sent by
certified or registered mail to the taxpayer, except where the taxpayer
has filed a written waiver of such notice of disallowance.
[32 FR 15990, Nov. 22, 1967, as amended at 42 FR 46519, Sept. 16, 1977;
43 FR 44503, Sept. 28, 1978; 43 FR 53030, Nov. 15, 1978; 45 FR 7255,
Feb. 1, 1980]
Sec. 601.109 Bankruptcy and receivership cases.
(a) General. (1) Upon the adjudication of bankruptcy of any taxpayer
in any liquidating proceeding, the filing or (where approval is required
by the Bankruptcy Act) the approval of a petition of, or the approval of
a petition against, any taxpayer in any other proceeding under the
Bankruptcy Act or the appointment of a receiver for any taxpayer in any
receivership proceeding before a court of the United States or of any
State or Territory or of the District of Columbia, the assessment of any
deficiency in income, profits, estate, or gift tax (together with all
interests, additional amounts, or additions to the tax provided for by
law) shall be made immediately. See section 6871 of the Code. In such
cases the restrictions imposed by section 6213(a) of the Code upon
assessments are not applicable. (In the case of an assignment for the
benefit of creditors, the assessment will be made under section 6861,
relating to jeopardy assessments. See Sec. 601.105(h).) Cases in which
immediate assessment will be made include those of taxpayers in
receivership or in bankruptcy, reorganization, arrangement, or wage
earner proceedings, under Chapters I to VII, section 77, Chapters X, XI,
XII, and XIII of the Bankruptcy Act. The term ``approval of a petition
in any other proceeding under the Bankruptcy Act'' includes the filing
of a petition under Chapters XI to XIII of the Bankruptcy Act with a
court of competent jurisdiction. A fiduciary in any proceeding under the
Bankruptcy Act (including a trustee, receiver, debtor in possession, or
other person designated by the court as in control of the assets or
affairs of a debtor) or a receiver in any receivership proceeding may be
required, as provided in regulations prescribed under section 6036 of
the Code, to give notice in writing to the district director of his
qualification as such. Failure on the part of such fiduciary in a
receivership proceeding or a proceeding under the Bankruptcy Act to give
such notice, when required, results in the suspension of the running of
the period of limitations on the making of assessments from the date of
the institution of the proceeding to the date upon which such notice is
received by the district director, and for an additional 30 days
thereafter. However, in no case where the required notice is not given
shall the suspension of the running of the period of limitations on
assessment exceed 2 years. See section 6872 of the Code.
(2) Except in cases where departmental instructions direct
otherwise, the district director will, promptly after ascertaining the
existence of any outstanding Federal tax liability against a taxpayer in
any proceeding under the Bankruptcy Act or receivership proceeding, and
in any event within the time limited by appropriate provisions of law or
the appropriate orders of the court in which such proceeding is pending,
file a proof of claim covering such liability in the court in which the
proceeding is pending. Such a claim may be filed regardless of whether
the unpaid taxes involved have been assessed. Whenever an immediate
assessment is made of any income, estate, or gift tax after the
commencement of a proceeding the district director will send to the
taxpayer notice and demand for payment together with a copy of such
claim.
[[Page 39]]
(b) Procedure in office of district director. (1) While the district
director is required by section 6871 of the Code to make immediate
assessment of any deficiency in income, estate, or gift taxes, such
assessment is not made as a jeopardy assessment (see paragraph (h) of
Sec. 601.105), and the provisions of section 6861 of the Code do not
apply to any assessment made under section 6871. Therefore, the notice
of deficiency provided for in section 6861(b) will not be mailed to the
taxpayer. Nevertheless, Letter 1005 (DO) will be prepared and addressed
in the name of the taxpayer, immediately followed by the name of the
trustee, receiver, debtor in possession, or other person designated to
be in control of the assets or affairs of the debtor by the court in
which the bankruptcy or receivership proceeding is pending. Such letter
will state how the deficiency was computed, advise that within 30 days a
written protest under penalties of perjury may be filed with the
district director showing wherein the deficiency is claimed to be
incorrect, and advise that upon request an Appeals office conference
will be granted with respect to such deficiency. If, after protest is
filed (in triplicate), and an Appeals office conference is held,
adjustment appears necessary in the deficiency, appropriate action will
be taken. Except where the interests of the Government require
otherwise, Letters 1005 (DO) are issued by the office of the district
director.
(2) The immediate assessment required by section 6871 of the Code
represents an exception to the usual restrictions on the assessment of
Federal income, estate, and gift taxes. Since there are no restrictions
on the assessment of Federal excise or employment taxes, immediate
assessment of such taxes will be made in any case where section 6871 of
the Code would require immediate assessment of income, estate, or gift
taxes.
(3) If after such assessment a claim for abatement is filed and such
claim is accompanied by a request in writing for a conference, an
Appeals office conference will be granted. Ordinarily, only one
conference will be held, unless it develops that additional information
can be furnished which has a material bearing upon the tax liability, in
which event the conference will be continued to a later date.
(c) Procedure before the Appeals office. If an income, estate, or
gift tax case is under consideration by an Appeals office (whether
before or after issuance of a statutory notice of deficiency) at the
time of either: (i) The adjudication of bankruptcy of the taxpayer in
any liquidating proceeding; (ii) the filing with a court of competent
jurisdiction or (where approval is required by the Bankruptcy Act) the
approval of a petition of, or against, the taxpayer in any other
proceeding under the Bankruptcy Act; or (iii) the appointment of any
receiver, then the case will be returned to the district director for
assessment (if not previously made), for issuance of the Letter 1005
(DO), and for filing proof of claim in the proceeding. Excise and
employment tax cases pending in the Appeals office at such time will
likewise be returned to the district director for assessment (if not
previously made) and for filing proof of claim in the proceeding. A
petition for redetermination of a deficiency may not be filed in the Tax
Court after the adjudication of bankruptcy, the filing or (where
approval is required by the Bankruptcy Act) the approval of a petition
of, or the approval of a petition against, the taxpayer in any other
bankruptcy proceeding, or the appointment of a receiver. See section
6871(b) of the Code. However, the Tax Court is not deprived of
jurisdiction where the adjudication of bankruptcy, the filing or (where
approval is required by the Bankruptcy Act) the approval of a petition
of, or the approval of a petition against, the taxpayer in any other
bankruptcy proceeding, or the appointment of a receiver, occurred after
the filing of the petition. In such a case, the jurisdiction of the
bankruptcy or receivership court and the Tax Court is concurrent.
(d) Priority of claims. Under section 3466 of the Revised Statutes
and section 3467 of the Revised Statutes, as amended, taxes are entitled
to priority over other claims therein stated and the receiver or other
person designated as in control of the assets or affairs of the debtor
by the court in which the receivership proceeding is pending may
[[Page 40]]
be held personally liable for failure on his part to protect the
priority of the Government respecting taxes of which he has notice.
Under section 64 of the Bankruptcy Act, taxes may be entitled to
priority over other claims therein stated and the trustee, receiver,
debtor in possession or other person designated as in control of the
assets or affairs of the debtor by the court in which the bankruptcy
proceeding is pending may be held personally liable for any failure on
his part to protect a priority of the Government respecting taxes of
which he has notice and which are entitled to priority under the
Bankruptcy Act. Sections 77(e), 199, 337(2), 455, and 659(6) of the
Bankruptcy Act also contain provisions with respect to the rights of the
United States relative to priority of payment. Bankruptcy courts have
jurisdiction under the Bankruptcy Act to determine all disputes
regarding the amount and the validity of tax claims against a bankrupt
or a debtor in a proceeding under the Bankruptcy Act. A receivership
proceeding or an assignment for the benefit of creditors does not
discharge any portion of a claim of the United States for taxes and any
portion of such claim allowed by the court in which the proceeding is
pending and which remains unsatisfied after the termination of the
proceeding shall be collected with interest in accordance with law. A
bankruptcy proceeding under Chapters I through VII of the Bankruptcy Act
does discharge that portion of a claim of the United States which became
legally due and owning more than three years preceding bankruptcy, with
certain exceptions provided in the Bankruptcy Act as does a proceeding
under section 77 or Chapter X of the Bankruptcy Act. Any taxes which are
dischargeable under the Bankruptcy Act which remain unsatisfied after
the termination of the proceeding may be collected only from exempt or
abandoned property.
[32 FR 15990, Nov. 22, 1967, as amended at 33 FR 6821, May 4, 1968; 35
FR 15917, Oct. 9, 1970; 43 FR 44503, Sept. 28, 1978; 45 FR 7255, Feb. 1,
1980]
Subpart B_Rulings and Other Specific Matters
Sec. 601.201 Rulings and determinations letters.
(a) General practice and definitions. (1) It is the practice of the
Internal Revenue Service to answer inquiries of individuals and
organizations, whenever appropriate in the interest of sound tax
administration, as to their status for tax purposes and as to the tax
effects of their acts or transactions. One of the functions of the
National Office of the Internal Revenue Service is to issue rulings in
such matters. If a taxpayer's request for a ruling concerns an action
that may have an impact on the environment, compliance by the Service
with the requirements of the National Environmental Policy Act of 1969
(Pub. L. 91-190) may result in delaying issuing the ruling. Accordingly,
taxpayers requesting rulings should take this factor into account.
District directors apply the statutes, regulations, Revenue Rulings, and
other precedents published in the Internal Revenue Bulletin in the
determination of tax liability, the collection of taxes, and the
issuance of determination letters in answer to taxpayers' inquiries or
requests. For purposes of this section any reference to district
director or district office also includes, where appropriate, the Office
of the Director, Office of International Operations.
(2) A ruling is a written statement issued to a taxpayer or his
authorized representative by the National Office which interprets and
applies the tax laws to a specific set of facts. Rulings are issued only
by the National Office. The issuance of rulings is under the general
supervision of the Assistant Commissioner (Technical) and has been
largely redelegated to the Director, Corporation Tax Division and
Director, Individual Tax Division.
(3) A determination letter is a written statement issued by a
district director in response to a written inquiry by an individual or
an organization that applies to the particular facts involved, the
principles and precedents previously announced by the National Office. A
determination letter is issued only where a determination can be
[[Page 41]]
made on the basis of clearly established rules as set forth in the
statute, Treasury decision, or regulation, or by a ruling, opinion, or
court decision published in the Internal Revenue Bulletin. Where such a
determination cannot be made, such as where the question presented
involves a novel issue or the matter is excluded from the jurisdiction
of a district director by the provisions of paragraph (c) of this
section, a determination letter will not be issued. However, with
respect to determination letters in the pension trust area, see
paragraph (o) of this section.
(4) An opinion letter is a written statement issued by the National
Office as to the acceptability of the form of a master or prototype plan
and any related trust or custodial account under sections 401 and 501(a)
of the Internal Revenue Code of 1954.
(5) An information letter is a statement issued either by the
National Office or by a district director which does no more than call
attention to a well-established interpretation or principle of tax law,
without applying it to a specific set of facts. An information letter
may be issued when the nature of the request from the individual or the
organization suggests that it is seeking general information, or where
the request does not meet all the requirements of paragraph (e) of this
section, and it is believed that such general information will assist
the individual or organization.
(6) A Revenue Ruling is an official interpretation by the Service
which has been published in the Internal Revenue Bulletin. Revenue
Rulings are issued only by the National Office and are published for the
information and guidance of taxpayers, Internal Revenue Service
officials, and others concerned.
(7) A closing agreement, as the term is used herein, is an agreement
between the Commissioner of Internal Revenue or his delegate and a
taxpayer with respect to a specific issue or issues entered into
pursuant to the authority contained in section 7121 of the Internal
Revenue Code. Such a closing agreement is based on a ruling which has
been signed by the Commissioner or his delegate and in which it is
indicated that a closing agreement will be entered into on the basis of
the holding of the ruling letter. Closing agreements are final and
conclusive except upon a showing of fraud, malfeasance, or
misrepresentation of material fact. They may be entered into where it is
advantageous to have the matter permanently and conclusively closed, or
where a taxpayer can show good and sufficient reasons for an agreement
and the Government will sustain no disadvantage by its consummation. In
appropriate cases, taxpayers may be required to enter into a closing
agreement as a condition to the issuance of a ruling. Where in a single
case, closing agreements are requested on behalf of each of a number of
taxpayers, such agreements are not entered into if the number of such
taxpayers exceed 25. However, in a case where the issue and holding are
identical as to all of the taxpayers and the number of taxpayers is in
excess of 25, a Mass Closing Agreement will be entered into with the
taxpayer who is authorized by the others to represent the entire group.
See, for example, Rev. Proc. 78-15, 1978-2 C.B. 488, and Rev. Proc. 78-
16, 1978-2 C.B. 489.
(b) Rulings issued by the National Office. (1) In income and gift
tax matters and matters involving taxes imposed under Chapter 42 of the
Code, the National Office issues rulings on prospective transactions and
on completed transactions before the return is filed. However, rulings
will not ordinarily be issued if the identical issue is present in a
return of the taxpayer for a prior year which is under active
examination or audit by a district office, or is being considered by a
branch office of the Appellate Division. The National Office issues
rulings involving the exempt status of organizations under section 501
or 521 of the Code, only to the extent provided in paragraph (n) of this
section, Revenue Procedure 72-5, Internal Revenue Bulletin No. 1972-1,
19, and Revenue Procedure 68-13, C.B. 1968-1, 764. The National Office
issues rulings as to the foundation status of certain organizations
under sections 509(a) and 4942(j) (3) of the Code only to the extent
provided in paragraph (r) of this section. The National Office issues
rulings involving qualification of plans under section 401 of the Code
only to the extent provided in paragraph (o) of this
[[Page 42]]
section. The National Office issues opinion letters as to the
acceptability of the form of master or prototype plans and any related
trusts or custodial accounts under sections 401 and 501(a) of the Code
only to the extent provided in paragraphs (p) and (q) of this section.
The National Office will not issue rulings with respect to the
replacement of involuntarily converted property, even though replacement
has not been made, if the taxpayer has filed a return for the taxable
year in which the property was converted. However, see paragraph (c)(6)
of this section as to the authority of district directors to issue
determination letters in this connection.
(2) In estate tax matters, the National Office issues rulings with
respect to transactions affecting the estate tax of a decedent before
the estate tax return is filed. It will not rule with respect to such
matters after the estate tax return has been filed, nor will it rule on
matters relating to the application of the estate tax to property or the
estate of a living person.
(3) In employment and excise tax matters (except taxes imposed under
Chapter 42 of the Code), the National Office issues rulings with respect
to prospective transactions and to completed transactions either before
or after the return is filed. However, the National Office will not
ordinarily rule with respect to an issue, whether related to a
prospective or a completed transaction, if it knows or has reason to
believe that the same or an identical issue is before any field office
(including any branch office of the Appellate Division) in connection
with an examination or audit of the liability of the same taxpayer for
the same or a prior period.
(4) The Service will not issue rulings to business, trade, or
industrial associations or to other similar groups relating to the
application of the tax laws to members of the group. However, rulings
may be issued to such groups or associations relating to their own tax
status or liability provided such tax status or liability is not an
issue before any field office (including any branch office of the
Appellate Division) in connection with an examination or audit of the
liability of the same taxpayer for the same or a prior period.
(5) Pending the adoption of regulations (either temporary or final)
that reflect the provisions of any Act, consideration will be given to
the issuance of rulings under the conditions set forth below.
(i) If an inquiry presents an issue on which the answer seems to be
clear from an application of the provisions of the statute to the facts
described, a ruling will be issued in accordance with usual procedures.
(ii) If an inquiry presents an issue on which the answer seems
reasonably certain but not entirely free from doubt, a ruling will be
issued only if it is established that a business emergency requires a
ruling or that unusual hardship will result from failure to obtain a
ruling.
(iii) If an inquiry presents an issue that cannot be reasonably
resolved prior to the issuance of regulations, a ruling will not be
issued.
(iv) In any case in which the taxpayer believes that a business
emergency exists or that an unusual hardship will result from failure to
obtain a ruling, he should submit with the request a separate letter
setting forth the facts necessary for the Service to make a
determination in this regard. In this connection, the Service will not
deem a ``business emergency'' to result from circumstances within the
control of the taxpayer such as, for example, scheduling within an
inordinately short time the closing date for a transaction or a meeting
of the board of directors or the shareholders of a corporation.
(c) Determination letters issued by district directors. (1) In
income and gift tax matters, and in matters involving taxes imposed
under Chapter 42 of the Code, district directors issue determination
letters in response to taxpayers' written requests submitted to their
offices involving completed transactions which affect returns over which
they have audit jurisdiction, but only if the answer to the question
presented is covered specifically by statute, Treasury Decision or
regulation, or specifically by a ruling, opinion, or court decision
published in the Internal
[[Page 43]]
Revenue Bulletin. A determination letter will not usually be issued with
respect to a question which involves a return to be filed by the
taxpayer if the identical question is involved in a return or returns
already filed by the taxpayer. District directors may not issue
determination letters as to the tax consequence of pro spective or
proposed transactions, except as provided in subparagraphs (5) and (6)
of this paragraph.
(2) In estate and gift tax matters, district directors issue
determination letters in response to written requests submitted to their
offices affecting the estate tax returns of decedents that will be
audited by their offices, but only if the answer to the questions
presented are specifically covered by statute, Treasury Decision or
regulation, or by a ruling, opinion, or court decision published in the
Internal Revenue Bulletin. District directors will not issue
determination letters relating to matters involving the application of
the estate tax to property or the estate of a living person.
(3) In employment and excise tax matters (except excise taxes
imposed under Chapter 42 of the Code), district directors issue
determination letters in response to written requests from taxpayers who
have filed or who are required to file returns over which they have
audit jurisdiction, but only if the answers to the questions presented
are specifically covered by statute, Treasury Decision or regulation, or
a ruling, opinion, or court decision published in the Internal Revenue
Bulletin. Because of the impact of these taxes upon the business
operation of the taxpayer and because of special problems of
administration both to the Service and to the taxpayer, district
directors may take appropriate action in regard to such requests,
whether they relate to completed or prospective transactions or returns
previously filed or to be filed.
(4) Notwithstanding the provisions of subparagraphs (1), (2), and
(3), of this paragraph, a district director will not issue a
determination letter in response to an inquiry which presents a question
specifically covered by statute, regulations, rulings, etc., published
in the Internal Revenue Bulletin, where (i) it appears that the taxpayer
has directed a similar inquiry to the National Office, (ii) the
identical issue involving the same taxpayer is pending in a case before
the Appellate Division, (iii) the determination letter is requested by
an industry, trade association, or similar group, or (iv) the request
involves an industrywide problem. Under no circumstances will a district
director issue a determination letter unless it is clearly indicated
that the inquiry is with regard to a taxpayer or taxpayers who have
filed or are required to file returns over which his office has or will
have audit jurisdiction. Notwithstanding the provisions of subparagraph
(3) of this paragraph, a district director will not issue a
determination letter on an employment tax question when the specific
question involved has been or is being considered by the Central Office
of the Social Security Administration. Nor will district directors issue
determination letters on excise tax questions if a request is for a
determination of a constructive sales price under section 4216(b) or
4218(e) of the Code. However, the National Office will issue rulings in
this area. See paragraph (d)(2) of this section.
(5) District directors issue determination letters as to the
qualification of plans under sections 401 and 405(a) of the Code, and as
to the exempt status of related trusts under section 501 of the Code, to
the extent provided in paragraphs (o) and (q) of this section. Selected
district directors also issue determination letters as to the
qualification of certain organizations for exemption from Federal income
tax under sections 501 and 521 of the Code, to the extent provided in
paragraph (n) of this section. Selected district directors also issue
determination letters as to the qualification of certain organizations
for foundation status under sections 509(a) and 4942(j)(3) of the Code,
to the extent provided in paragraph (r) of this section.
(6) District directors issue determination letters with regard to
the replacement of involuntarily converted property under section 1033
of the Code even though the replacement has not been made, if the
taxpayer has filed his income tax return for the year in
[[Page 44]]
which the property was involuntarily converted.
(7) A request received by a district director with respect to a
question involved in an income, estate, or gift tax return already filed
will, in general, be considered in connection with the examination of
the return. If response is made to such inquiry prior to an examination
or audit, it will be considered a tentative finding in any subsequent
examination or audit of the return.
(d) Discretionary authority to issue rulings and determination
letters. (1) It is the practice of the Service to answer inquiries of
individuals and organizations, whenever appropriate in the interest of
sound tax administration, as to their status for tax purposes and the
tax effect of their acts or transactions.
(2) There are, however, certain areas where, because of the
inherently factual nature of the problem involved, or for other reasons,
the Service will not issue rulings or determination letters. A ruling or
determination letter is not issued on alternative plans of proposed
transactions or on hypothetical situations. A specific area or a list of
these areas is published from time to time in the Internal Revenue
Bulletin. Such list is not all inclusive since the Service may decline
to issue rulings or determination letters on other questions whenever
warranted by the facts or circumstances of a particular case. The
National Office and district directors may, when it is deemed
appropriate and in the best interest of the Service, issue information
letters calling attention to well-established principles of tax law.
(3) The National Office will issue rulings in all cases on
prospective or future transactions when the law or regulations require a
determination of the effect of a proposed transaction for tax purposes,
as in the case of a transfer coming within the provisions of sections
1491 and 1492 of the Code, or an exchange coming within the provisions
of section 367 of the Code. The National Office will issue rulings in
all cases involving the determination of a constructive sales price
under section 4216(b) or 4218(e) of the Code.
(e) Instructions to taxpayers. (1) A request for a ruling or a
determination letter is to be submitted in duplicate if (i) more than
one issue is presented in the request or (ii) a closing agreement is
requested with respect to the issue presented. There shall accompany the
request a declaration, in the following form: ``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
facts presented in support of the requested ruling or determination
letter are true, correct, and complete''. The declaration must accompany
requests that are postmarked or hand delivered to the Internal Revenue
Service after October 31, 1976. The declaration must be signed by the
person or persons on whose behalf the request is made.
(2) Each request for a ruling or a determination letter must contain
a complete statement of all relevant facts relating to the transaction.
Such facts include names, addresses, and taxpayer identifying numbers of
all interested parties; the location of the district office that has or
will have audit jurisdiction over the return or report of each party; a
full and precise statement of the business reasons for the transaction;
and a carefully detailed description of the transaction. In addition,
true copies of all contracts, wills, deeds, agreements, instruments, and
other documents involved in the transaction must be submitted with the
request. However, relevant facts reflected in documents submitted must
be included in the taxpayer's statement and not merely incorporated by
reference, and must be accompanied by an analysis of their bearing on
the issue or issues, specifying the pertinent provisions. (The term
``all interested parties'' is not to be construed as requiring a list of
all shareholders of a widely held corporation requesting a ruling
relating to a reorganization, or a list of employees where a large
number may be involved in a plan.) The request must contain a statement
whether, to the best of the knowledge of the taxpayer or his
representative, the identical issue is being considered by any field
office of the Service in connection with an active examination or audit
of a tax return of the taxpayer already filed or is being considered by
a branch office of the Appellate Division. Where
[[Page 45]]
the request pertains to only one step of a larger integrated
transaction, the facts, circumstances, etc., must be submitted with
respect to the entire transaction. The following list contains
references to revenue procedures for advance ruling requests under
certain sections of the Code.
(i) For ruling requests under section 103 of the Code, see Rev.
Proc. 79-4, 1979-1 C.B. 483, as amplified by Rev. Proc. 79-12, 1979-1
C.B. 492. Revenue Procedure 79-12 sets forth procedures for submitting
ruling requests to which sections 103 and 7478 of the Code apply.
(ii) For ruling requests under section 367 of the Code, see Rev.
Proc. 68-23, 1968-1 C.B. 821, as amplified by Rev. Proc. 76-20, 1976-1
C.B. 560, Rev. Proc. 77-5, 1977-1 C.B. 536, Rev. Proc. 78-27, 1978-2
C.B. 526, and Rev. Proc. 78-28, 1978-2 C.B. 526. Revenue Procedure 68-23
contains guidelines for taxpayers and their representatives in
connection with issuing rulings under section 367. Revenue Procedure 76-
20 explains the effect of Rev. Rul. 75-561, 1975-2 C.B. 129, on
transactions described in section 3.03(1)(c) of Rev. Proc. 68-23.
Revenue Procedure 77-5 sets forth procedures for submitting ruling
requests under section 367, and the administrative remedies available to
a taxpayer within the Service after such rulings have been issued.
Revenue Procedure 78-27 relates to the notice requirement set forth in
the section 367(b) temporary regulations. Revenue Procedure 78-28
relates to the timely filing of a section 367(a) ruling request.
(iii) For ruling requests under section 351 of the Code, see Rev.
Proc. 73-10, 1973-1 C.B. 760, and Rev. Proc. 69-19, 1969-2 C.B. 301.
Revenue Procedure 73-10 sets forth the information to be included in the
ruling request. Revenue Procedure 69-19 sets forth the conditions and
circumstances under which an advance ruling will be issued under section
367 of the Code that an agreement which purports to furnish technical
know-how in exchange for stock is a transfer of property within the
meaning of section 351.
(iv) For ruling requests under section 332, 334(b)(1), or 334(b)(2)
of the Code, see Rev. Proc. 73-17, 1973-2 C.B. 465. Revenue Procedure
73-17 sets forth the information to be included in the ruling request.
(v) See Rev. Proc. 77-30, 1977-2 C.B. 539, and Rev. Proc. 78-18,
1978-2 C.B. 491, relating to rules for the issuance of an advance ruling
that a proposed sale of employer stock to a related qualified defined
contribution plan of deferred compensation will be a sale of the stock
rather than a distribution of property.
(vi) For ruling requests under section 302 or section 311 of the
Code, see Rev. Proc. 73-35, 1973-2 C.B. 490. Revenue Procedure 73-35
sets forth the information to be included in the ruling request.
(vii) For ruling requests under section 337 of the Code (and related
section 331) see Rev. Proc. 75-32, 1975-2 C.B. 555. Revenue Procedure
75-32 sets forth the information to be included in the ruling request.
(viii) For ruling requests under section 346 of the Code (and
related sections 331 and 336), see Rev. Proc. 73-36, 1973-2 C.B. 496.
Revenue Procedure 73-36 sets forth the information to be included in the
ruling request.
(ix) For ruling requests under section 355 of the Code, see Rev.
Proc. 75-35, 1975-2 C.B. 561. Revenue Procedure 75-35 sets forth the
information to be included in the ruling request.
(x) For ruling requests under section 368(a)(1)(E) of the Code, see
Rev. Proc. 78-33, 1978-2 C.B. 532. Revenue Procedure 78-33 sets forth
the information to be included in the ruling request.
(xi) For ruling requests concerning the classification of an
organization as a limited partnership where a corporation is the sole
general partner, see Rev. Proc. 72-13, 1972-1 C.B. 735. See also Rev.
Proc. 74-17, 1974-1 C.B. 438, and Rev. Proc. 75-16, 1975-1 C.B. 676.
Revenue Procedure 74-17 announces certain operating rules of the Service
relating to the issuance of advance ruling letters concerning the
classification of organizations formed as limited partnerships. Revenue
Procedure 75-16 sets forth a checklist outlining required information
frequently omitted from requests for rulings relating to classification
of organizations for Federal tax purposes.
(xii) For ruling requests concerning the creditability of a foreign
tax under
[[Page 46]]
section 901 or 903 of the Code, see Rev. Rul. 67-308, 1967-2 C.B. 254,
which sets forth requirements for establishing that translations of
foreign law are satisfactory as evidence for purposes of determining the
creditability of a particular foreign tax.
Original documents should not be submitted because documents and
exhibits become a part of the Internal Revenue Service file which cannot
be returned. If the request is with respect to a corporate distribution,
reorganization, or other similar or related transaction, the corporate
balance sheet nearest the date of the transaction should be submitted.
(If the request relates to a prospective transaction, the most recent
balance sheet should be submitted.) In the case of requests for rulings
or determination letters, other than those to which section 6104 of the
Code applies, postmarked or hand delivered to the Internal Revenue
Service after October 31, 1976, there must accompany such requests a
statement, described in paragraph (5) of this paragraph, of proposed
deletions pursuant to section 6110(c) of the Code. Such statement is not
required if the request is to secure the consent of the Commissioner
with respect to the adoption of or change in accounting or funding
periods or methods pursuant to section 412, 442, 446(e), or 706 of the
Code. If, however, the person seeking the consent of the Commissioner
receives from the Internal Revenue Service a notice that proposed
deletions should be submitted because the resulting ruling will be open
to public inspection under section 6110, the statement of proposed
deletions must be submitted within 20 days after such notice is mailed.
(3) As an alternative procedure for the issuance of rulings on
prospective transactions, the taxpayer may submit a summary statement of
the facts he considers controlling the issue, in addition to the
complete statement required for ruling requests by subparagraph (2) of
this paragraph. Assuming agreement with the taxpayer's summary
statement, the Service will use it as the basis for the ruling. Any
taxpayer wishing to adopt this procedure should submit with the request
for ruling:
(i) A complete statement of facts relating to the transaction,
together with related documents, as required by subparagraph (2) of this
paragraph; and
(ii) A summary statement of the facts which he believes should be
controlling in reaching the requested conclusion.
Where the taxpayer's statement of controlling facts is accepted, the
ruling will be based on those facts and only this statement will
ordinarily be incorporated in the ruling letter. It is emphasized,
however, that:
(a) This procedure for a ``two-part'' ruling request is elective
with the taxpayer and is not to be considered a required substitute for
the regular procedure contained in paragraphs (a) through (m) of this
section;
(b) Taxpayers' rights and responsibilities are the same under the
``two-part'' ruling request procedure as those provided in paragraphs
(a) through (m) of this section;
(c) The Service reserves the right to rule on the basis of a more
complete statement of facts it considers controlling and to seek further
information in developing facts and restating them for ruling purposes;
and
(d) The ``two-part'' ruling request procedure will not apply where
it is inconsistent with other procedures applicable to specific
situations such as: Requests for permission to change accounting method
or period; application for recognition of exempt status under section
501 or 521; or rulings on employment tax status.
(4) If the taxpayer is contending for a particular determination, he
must furnish an explanation of the grounds for his contentions, together
with a statement of relevant authorities in support of his views. Even
though the taxpayer is urging no particular determination with regard to
a proposed or prospective transaction, he must state his views as to the
tax results of the proposed action and furnish a statement of relevant
authorities to support such views.
(5) In order to assist the Internal Revenue Service in making the
deletions, required by section 6110(c) of the Code, from the text of
rulings and determination letters, which are open to public inspection
pursuant to section
[[Page 47]]
6110(a) of the Code, there must accompany requests for such rulings or
determination letters either a statement of the deletions proposed by
the person requesting the ruling or determination letter and the
statutory basis for each proposed deletion, or a statement that no
information other than names, addresses, and taxpayer identifying
numbers need be deleted. Such statement shall be made in a separate
document. The statement of proposed deletions shall be accompanied by a
copy of the request for a ruling or determination letter and supporting
documents, on which shall be indicated, by the use of brackets, the
material which the person making such request indicates should be
deleted pursuant to section 6110(c) of the Code. The statement of
proposed deletions shall indicate the statutory basis, under section
6110(c) of the Code, for each proposed deletion. The statement of
proposed deletions shall not appear or be referred to anywhere in the
request for a ruling of determination letter. If the person making the
request decides to request additional deletions pursuant to section
6110(c) of the Code prior to the time the ruling or determination letter
is issued, additional statements may be submitted.
(6) If the request is with respect to the qualification of a plan
under section 401 or 405(a) of the Code, see paragraphs (o) and (p) of
this section. If the request is with respect to the qualification of an
organization for exemption from Federal income tax under section 501 or
521 of the Code, see paragraph (n) of this section, Revenue Procedure
72-5, Internal Revenue Bulletin No. 1972-1, 19, and Revenue Procedure
68-13, C.B. 1968-1, 764.
(7) A request by or for a taxpayer must be signed by the taxpayer or
his authorized representative. If the request is signed by a
representative of the taxpayer, or if the representative is to appear
before the Internal Revenue Service in connection with the request, he
must either be:
(i) An attorney who is a member in good standing of the bar of the
highest court of any State, possession, territory, Commonwealth, or the
District of Columbia, and who files with the service a written
declaration that he is currently qualified as an attorney and he is
authorized to represent the principal,
(ii) A certified public accountant who is duly qualified to practice
in any State, possession, territory, Commonwealth, or the District of
Columbia, and who files with the Service a written declaration that he
is currently qualified as a certified public accountant and he is
authorized to represent the principal, or
(iii) A person, other than an attorney or certified public
accountant, enrolled to practice before the Service, and who files with
the Service a written declaration that he is currently enrolled
(including in the declaration either his enrollment number or the
expiration date of his enrollment card) and that he is authorized to
represent the principal. (See Treasury Department Circular No. 230, as
amended, C.B. 1966-2, 1171, for the rules on who may practice before the
Service. See Sec. 601.503(c) for the statement required as evidence of
recognition as an enrollee.)
(8) A request for a ruling or an opinion letter by the National
Office should be addressed to the Commissioner of Internal Revenue,
Attention: T:FP:T. Washington, DC 20224. A request for a determination
letter should be addressed to the district director of internal revenue
whose office has or will have audit jurisdiction of the taxpayer's
return. See also paragraphs (n) through (q) of this section.
(9) Any request for a ruling or determination letter that does not
comply with all the provisions of this paragraph will be acknowledged,
and the requirements that have not been met will be pointed out. If a
request for a ruling lacks essential information, the taxpayer or his
representative will be advised that if the information is not
forthcoming within 30 days, the request will be closed. If the
information is received after the request is closed, the request will be
reopened and treated as a new request as of the date of the receipt of
the essential information. Priority treatment of such request will be
granted only in rare cases upon the approval of the division director.
(10) A taxpayer or his representative who desires an oral discussion
of the
[[Page 48]]
issue or issues involved should indicate such desire in writing when
filing the request or soon thereafter in order that the conference may
be arranged at that stage of consideration when it will be most helpful.
(11) Generally, prior to issuing the ruling or determination letter,
the National Office or district director shall inform the person
requesting such ruling or determination letter orally or in writing of
the material likely to appear in the ruling or determination letter
which such person proposed be deleted but which the Internal Revenue
Service determines should not be deleted. If so informed, the person
requesting the ruling or determination letter may submit within 10 days
any further information, arguments or other material in support of the
position that such material be deleted. The Internal Revenue Service
will attempt, if feasible, to resolve all disagreements with respect to
proposed deletions prior to the issuance of the ruling or determination
letter. However, in no event shall the person requesting the ruling or
determination letter have the right to a conference with respect to
resolution of any disagreements concerning material to be deleted from
the text of the ruling or determination letter, but such matters may be
considered at any conference otherwise scheduled with respect to the
request.
(12) It is the practice of the Service to process requests for
rulings, opinion letters, and determination letters in regular order and
as expeditiously as possible. Compliance with a request for
consideration of a particular matter ahead of its regular order, or by a
specified time, tends to delay the disposition of other matters.
Requests for processing ahead of the regular order, made in writing in a
separate letter submitted with the request or subsequent thereto and
showing clear need for such treatment, will be given consideration as
the particular circumstances warrant. However, no assurance can be given
that any letter will be processed by the time requested. For example,
the scheduling of a closing date for a transaction or a meeting of the
Board of Directors or shareholders of a corporation without due regard
to the time it may take to obtain a ruling, opinion letter, or
determination letter will not be deemed sufficient reason for handling a
request ahead of its regular order. Neither will the possible effect of
fluctuation in the market price of stocks on a transaction be deemed
sufficient reason for handling a request out of order. Requests by
telegram will be treated in the same manner as requests by letter.
Rulings, opinion letters, and determination letters ordinarily will not
be issued by telegram. A taxpayer or his representative desiring to
obtain information as to the status of his case may do so by contacting
the appropriate division in the office of the Assistant Commissioner
(Technical).
(13) The Director, Corporation Tax Division, has responsibility for
issuing rulings in areas involving the application of Federal income tax
to taxpayers; those involving income tax conventions or treaties with
foreign countries; those involving depreciation, depletion, and
valuation issues; and those involving the taxable status of exchanges
and distributions in connection with corporate reorganizations,
organizations, liquidations, etc.
(14) The Director, Individual Tax Division, has responsibility for
issuing rulings with respect to the application of Federal income tax to
taxpayers (including individuals, partnerships, estates and trusts);
areas involving the application of Federal estate and gift taxes
including estate and gift tax conventions or treaties with foreign
countries; areas involving certain excise taxes; the provisions of the
Internal Revenue Code dealing with procedure and administration; and
areas involving employment taxes.
(15) A taxpayer or the taxpayer's representative desiring to obtain
information as to the status of the taxpayer's case may do so by
contacting the following offices with respect to matters in the areas of
their responsibility:
Telephone numbers, (Area
Official Code 202)
Director, Corporation Tax Division 566-4504, 566-4505.
Director, Individual Tax Division 566-3767 or 566-3788.
(16) After receiving the notice pursuant to section 6110(f)(1) of
the Code of intention to disclose the ruling or determination letter
(including a copy of
[[Page 49]]
the version proposed to be open to public inspection and notations of
third-party communications pursuant to section 6110(d) of the Code), if
the person requesting the ruling or determination letter desires to
protest the disclosure of certain information in the ruling or
determination letter, such person must within 20 days after the notice
is mailed submit a written statement identifying those deletions not
made by the Internal Revenue Service which such person believes should
have been made. Such person shall also submit a copy of the version of
the ruling or determination letter proposed to be open to public
inspection on which such person indicates, by the use of brackets, the
deletions proposed by the taxpayer but which have not been made by the
Internal Revenue Service. Generally, the Internal Revenue Service will
not consider the deletion under this subparagraph of any material which
the taxpayer did not, prior to the issuance of the ruling or
determination letter, propose be deleted. The Internal Revenue Service
shall, within 20 days after receipt of the response by the person
requesting the ruling or determination letter to the notice pursuant to
section 6110(f)(1) of the Code, mail to such person its final
administrative conclusion with respect to the deletions to be made.
(17) After receiving the notice pursuant to section 6110(f)(1) of
the Code of intention to disclose (but no later than 60 days after such
notice is mailed), the person requesting a ruling or determination
letter may submit a request for delay of public inspection pursuant to
either section 6110(g)(3) or section 6110(g) (3) and (4) of the Code.
The request for delay shall be submitted to the office to which the
request for a ruling or determination letter was submitted. A request
for delay shall contain the date on which it is expected that the
underlying transaction will be completed. The request for delay pursuant
to section 6110(g)(4) of the Code shall contain a statement from which
the Commissioner may determine that good cause exists to warrant such
delay.
(18) When a taxpayer receives a ruling or determination letter prior
to the filing of his return with respect to any transaction that has
been consummated and that is relevant to the return being filed, he
should attach a copy of the ruling or determination letter to the
return.
(19) A taxpayer may protest an adverse ruling letter, or the terms
and conditions contained in a ruling letter, issued after January 30,
1977, under section 367(a)(1) of the Code (including a ruling with
respect to an exchange described in section 367(b) which begins before
January 1, 1978) or section 1042(e)(2) of the Tax Reform Act of 1976,
not later than 45 days after the date of the ruling letter. (For rulings
issued under these sections prior to January 31, 1977, see section 4.01
of Revenue Procedure 77-5.) The Assistant Commissioner (Technical) will
establish an ad hoc advisory board to consider each protest, whether or
not a conference is requested. A protest is considered made on the date
of the postmark of a letter of protest or the date of the postmark of a
letter of protest or the date that such letter is hand delivered to any
Internal Revenue Service office, including the National Office. The
protest letter must be addressed to the Assistant Commissioner
(Technical), Attention: T:FP:T. The taxpayer will be granted one
conference upon request. Whether or not the request is made the board
may request one or more conferences or written submissions. The taxpayer
will be notified of the time, date, and place of the conference, and the
names of the members of the board. The board will consider all materials
submitted in writing by the taxpayer and oral arguments presented at the
conference. Any oral arguments made at a conference by the taxpayer,
which have not previously been submitted to the Service in writing, may
be submitted to the Service in writing if postmarked not later than
seven days after the day of the conference.
The Board will make its recommendation to the Assistant Commissioner
(Technical) and the Assistant Commissioner will make the decision. The
taxpayer will be informed of the decision of the Assistant Commissioner
by certified or registered mail. The specific procedures to be used by a
taxpayer in protesting an adverse ruling letter, or the terms and
conditions contained in
[[Page 50]]
a ruling letter, under section 367 will be published from time to time
in the Internal Revenue Bulletin (see, for example, Revenue Procedure
77-5).
(f) Conferences in the National Office. (1) If a conference has been
requested, the taxpayer will be notified of the time and place of the
conference. A conference is normally scheduled only when the Service
deems it will be helpful in deciding the case or an adverse decision is
indicated. If conferences are being arranged with respect to more than
one request for a ruling involving the same taxpayer, they will be so
scheduled as to cause the least inconvenience to the taxpayer.
(2) A taxpayer is entitled, as a matter of right, to only one
conference in the National Office unless one of the circumstances
discussed in subparagraph (3) of this paragraph develops. This
conference will usually be held at the branch level of the appropriate
division in the office of the Assistant Commissioner (Technical) and
will usually be attended by a person who has authority to act for the
branch chief. (See Sec. 601.201(a) (2) for the divisions involved.) If
more than one subject is to be discussed at the conference, the
discussion will constitute a conference with respect to each subject. In
order to promote a free and open discussion of the issues, the
conference will usually be held after the branch has had an opportunity
to study the case. However, at the request of the taxpayer or his
representative, the conference may be held at an earlier stage in the
consideration of the case than the Service would ordinarily designate.
No taxpayer has a ``right'' to appeal the action of a branch to a
division director or to any other official of the Service, nor is a
taxpayer entitled, as a matter of right, to a separate conference in the
Chief Counsel's office on a request for a ruling.
(3) In the process of review in Technical of a holding proposed by a
branch, it may appear that the final answer will involve a reversal of
the branch proposal with a result less favorable to the taxpayer. Or it
may appear that an adverse holding proposed by a branch will be
approved, but on a new or different issue or on different grounds than
those on which the branch decided the case. Under either of these
circumstances, the taxpayer of his representative will be invited to
another conference. The provisions of this section limiting the number
of conferences to which a taxpayer is entitled will not foreclose the
invitation of a taxpayer to attend further conferences when, in the
opinion of National Office personnel, such need arises. All additional
conferences of the type discussed in this paragraph are held only at the
invitation of the Service.
(4) It is the responsibility of the taxpayer to add to the case file
a written record of any additional data, lines of reasoning, precedents,
etc., which are proposed by the taxpayer and discussed at the conference
but which were not previously or adequately presented in writing.
(g) Referral of matters to the National Office. (1) Requests for
determination letters received by the district directors that, in
accordance with paragraph (c) of this section, may not be acted upon by
a district office, will be forwarded to the National Office for reply
and the taxpayer advised accordingly. District directors also refer to
the National Office any request for a determination letter that in their
judgement warrants the attention of the National Office. See also the
provisions of paragraphs (o), (p), and (q) of this section, with respect
to requests relating to qualification of a plan under sections 401 and
405(a) of the Code, and paragraph (n) of this section, Revenue Procedure
72-5, Internal Revenue Bulletin No. 1972-1, 19, and Revenue Procedure
68-13, C.B. 1968-1, 764, with respect to application for recognition of
exempt status under sections 501 and 521 of the Code.
(2) If the request is with regard to an issue or an area with
respect to which the Service will not issue a ruling or a determination
letter, such request will not be forwarded to the National Office, but
the district office will advise the taxpayer that the Service will not
issue a ruling or a determination letter on the issue. See paragraph (d)
(2) of this section.
(h) Referral of matters to district offices. Requests for rulings
received by the National Office that, in accordance with the provisions
of paragraph (b) of
[[Page 51]]
this section, may not be acted upon by the National Office will be
forwarded for appropriate action to the district office that has or will
have audit jurisdiction of the taxpayer's return and the taxpayer
advised accordingly. If the request is with respect to an issue or an
area of the type discussed in paragraph (d)(2) of this section, the
taxpayer will be so advised and the request may be forwarded to the
appropriate district office for association with the related return or
report of the taxpayer.
(i) Review of determination letters. (1) Determination letters
issued with respect to the types of inquiries authorized by paragraphs
(c) (1), (2), and (3) of this section are not generally reviewed by the
National Office as they merely inform a taxpayer of a position of the
Service which has been previously established either in the regulations
or in a ruling, opinion, or court decision published in the Internal
Revenue Bulletin. If a taxpayer believes that a determination letter of
this type is in error, he may ask the district director to reconsider
the matter. He may also ask the district director to request advice from
the National Office. In such event, the procedures in paragraphs (b) (5)
of Sec. 601.105 will be followed.
(2) The procedures for review of determination letters relating to
the qualification of employers' plans under section 401(a) of the Code
are provided in paragraph (o) of this section.
(3) The procedures for review of determination letters relating to
the exemption from Federal income tax of certain organizations under
sections 501 and 521 of the Code are provided in paragraph (n) of this
section.
(j) Withdrawals of requests. The tax-payer's request for a ruling or
a determination letter may be withdrawn at any time prior to the signing
of the letter of reply. However, in such a case, the National Office may
furnish its views to the district director whose office has or will have
audit jurisdiction of the taxpayer's return. The information submitted
will be considered by the district director in a subsequent audit or
examination of the taxpayer's return. Even though a request is
withdrawn, all correspondence and exhibits will be retained in the
Service and may not be returned to the taxpayer.
(k) Oral advice to taxpayers. (1) The Service does not issue rulings
or determination letters upon oral requests. Furthermore, National
Office officials and employees ordinarily will not discuss a substantive
tax issue with a taxpayer or his representative prior to the receipt of
a request for a ruling, since oral opinions or advice are not binding on
the Service. This should not be construed as preventing a taxpayer or
his representative from inquiring whether the Service will rule on a
particular question. In such cases, however, the name of the taxpayer
and his identifying number must be disclosed. The Service will also
discuss questions relating to procedural matters with regard to
submitting a request for a ruling, including the application of the
provisions of paragraph (e) to the particular case.
(2) A taxpayer may, of course, seek oral technical assistance from a
district office in the preparation of his return or report, pursuant to
other established procedures. Such oral advice is advisory only and the
Service is not bound to recognize it in the examination of the
taxpayer's return.
(l) Effect of rulings. (1) A taxpayer may not rely on an advance
ruling issued to another taxpayer. A ruling, except to the extent
incorporated in a closing agreement, may be revoked or modified at any
time in the wise administration of the taxing statutes. See paragraph
(a)(6) of this section for the effect of a closing agreement. If a
ruling is revoked or modified, the revocation or modification applies to
all open years under the statutes, unless the Commissioner or his
delegate exercises the discretionary authority under section 7805(b) of
the Code to limit the retroactive effect of the revocation or
modification. The manner in which the Commissioner or his delegate
generally will exercise this authority is set forth in this section.
With reference to rulings relating to the sale or lease of articles
subject to the manufacturers excise tax and the retailers excise tax,
see specifically subparagraph (8) of this paragraph.
[[Page 52]]
(2) As part of the determination of a taxpayer's liability, it is
the responsibility of the district director to ascertain whether any
ruling previously issued to the taxpayer has been properly applied. It
should be determined whether the representations upon which the ruling
was based reflected an accurate statement of the material facts and
whether the transaction actually was carried out substantially as
proposed. If, in the course of the determination of the tax liability,
it is the view of the district director that a ruling previously issued
to the taxpayer should be modified or revoked, the findings and
recommendations of that office will be forwarded to the National Office
for consideration prior to further action. Such reference to the
National Office will be treated as a request for technical advice and
the procedures of paragraph (b)(5) of Sec. 601.105 will be followed.
Otherwise, the ruling is to be applied by the district office in its
determination of the taxpayer's liability.
(3) Appropriate coordination with the National Office will be
undertaken in the event that any other field official having
jurisdiction of a return or other matter proposes to reach a conclusion
contrary to a ruling previously issued to the taxpayer.
(4) A ruling found to be in error or not in accord with the current
views of the Service may be modified or revoked. Modification or
revocation may be effected by a notice to the taxpayer to whom the
ruling originally was issued, or by a Revenue Ruling or other statement
published in the Internal Revenue Bulletin.
(5) Except in rare or unusual circumstances, the revocation or
modification of a ruling will not be applied retroactively with respect
to the taxpayer to whom the ruling was originally issued or to a
taxpayer whose tax liability was directly involved in such ruling if (i)
there has been no misstatement or omission of material facts, (ii) the
facts subsequently developed are not materially different from the facts
on which the ruling was based, (iii) there has been no change in the
applicable law, (iv) the ruling was originally issued with respect to a
prospective or proposed transaction, and (v) the taxpayer directly
involved in the ruling acted in good faith in reliance upon the ruling
and the retroactive revocation would be to his detriment. To illustrate,
the tax liability of each employee covered by a ruling relating to a
pension plan of an employer is directly involved in such ruling. Also,
the tax liability of each shareholder is directly involved in a ruling
related to the reorganization of a corporation. However, the tax
liability of members of an industry is not directly involved in a ruling
issued to one of the members, and the position taken in a revocation or
modification of ruling to one member of an industry may be retroactively
applied to other members of that industry. By the same reasoning, a tax
practitioner may not obtain the nonretroactive application to one client
of a modification or revocation of a ruling previously issued to another
client. Where a ruling to a taxpayer is revoked with retroactive effect,
the notice to such taxpayer will, except in fraud cases, set forth the
grounds upon which the revocation is being made and the reasons why the
revocation is being applied retroactively.
(6) A ruling issued to a taxpayer with respect to a particular
transaction represents a holding of the Service on that transaction
only. However, the application of that ruling to the transaction will
not be affected by the subsequent issuance of regulations (either
temporary or final), if the conditions specified in subparagraph (5) of
this paragraph are met. If the ruling is later found to be in error or
no longer in accord with the holding of the Service, it will afford the
taxpayer no protection with respect to a like transaction in the same or
subsequent year, except to the extent provided in subparagraphs (7) and
(8) of this paragraph.
(7) If a ruling is issued covering a continuing action or a series
of actions and it is determined that the ruling was in error or no
longer in accord with the position of the Service, the Assistant
Commissioner (Technical) ordinarily will limit the retroactivity of the
revocation or modification to a date not earlier than that on which the
original ruling was modified or revoked. To illustrate, if a taxpayer
rendered service or provided a facility
[[Page 53]]
which is subject to the excise tax on services or facilities, and in
reliance on a ruling issued to the same taxpayer did not pass the tax on
to the user of the service or the facility, the Assistant Commissioner
(Technical) ordinarily will restrict the retroactive application of the
revocation or modification of the ruling. Likewise, if an employer
incurred liability under the Federal Insurance Contributions Act, but in
reliance on a ruling made to the same employer neither collected the
employee tax nor paid the employee and employer taxes under the Act, the
Assistant Commissioner (Technical) ordinarily will restrict the
retroactive application of the revocation or modification of the ruling
with respect to both the employer tax and the employee tax. In the
latter situation, however, the restriction of retroactive application
ordinarily will be conditioned on the furnishing by the employer of wage
data, or of such corrections of wage data as may be required by Sec.
31.6011(a)-1(c) of the Employment Tax Regulations. Consistent with these
provisions, if a ruling relates to a continuing action or a series of
actions, the ruling will be applied until the date of issuance of
applicable regulations or the publication of a Revenue Ruling holding
otherwise, or until specifically withdrawn. Publication of a notice of
proposed rulemaking will not affect the application of any ruling issued
under the procedures set forth herein. (As to the effective date in
cases involving revocation or modification of rulings or determination
letters recognizing exemption, see paragraph (n)(1) of this section.)
(8) A ruling holding that the sale or lease of a particular article
is subject to the manufacturers excise tax or the retailers excise tax
may not revoke or modify retroactively a prior ruling holding that the
sale or lease of such article was not taxable, if the taxpayer to whom
the ruling was issued, in reliance upon such prior ruling, parted with
possession or ownership of the article without passing the tax on to his
customer. Section 1108(b), Revenue Act of 1926.
(9) In the case of rulings involving completed transactions, other
than those described in subparagraphs (7) and (8) of this paragraph,
taxpayers will not be afforded the protection against retroactive
revocation provided in subparagraph (5) of this paragraph in the case of
proposed transactions since they will not have entered into the
transactions in reliance on the rulings.
(m) Effect of determination letters. A determination letter issued
by a district director in accordance with this section will be given the
same effect upon examination of the return of the taxpayer to whom the
determination letter was issued as is described in paragraph (l) of this
section, in the case of a ruling issued to a taxpayer, except that
reference to the National Office is not necessary where, upon
examination of the return, it is the opinion of the district director
that a conclusion contrary to that expressed in the determination letter
is indicated. A district director may not limit the modification or
revocation of a determination letter but may refer the matter to the
National Office for exercise by the Commissioner or his delegate of the
authority to limit the modification or revocation. In this connection
see also paragraphs (n) and (o) of this section.
(n) Organization claiming exemption under section 501 or 521 of the
Code--(1) Filing applications for exemption. (i) An organization seeking
recognition of exempt status under section 501 or 521 of the Code is
required to file an application with the key district director for the
Internal Revenue district in which the principal place of business or
principal office of the organization is located. Following are the 19
key district offices that process the applications and the Internal
Revenue districts covered by each:
Key district(s) and IRS districts covered
Central Region:
Cincinnati: Cincinnati, Louisville, Indianapolis.
Cleveland: Cleveland, Parkersburg.
Detroit: Detroit.
Mid-Atlantic Region:
Baltimore: Baltimore (which includes the District of Columbia and
Office of International Operations), Pittsburgh, Richmond.
Philadelphia: Philadelphia, Wilmington.
Newark: Newark.
Midwest Region:
[[Page 54]]
Chicago: Chicago.
St. Paul: St. Paul, Fargo, Aberdeen, Milwaukee.
St. Louis: St Louis, Springfield, Des Moines, Omaha.
North-Atlantic Region:
Boston: Boston, Augusta, Burlington, Providence, Hartford,
Portsmouth.
Manhattan: Manhattan.
Brooklyn: Brooklyn, Albany, Buffalo.
Southeast Region:
Atlanta: Atlanta, Greensboro, Columbia, Nashville.
Jacksonville: Jacksonville, Jackson Birmingham.
Southwest Region:
Austin: Austin, New Orleans, Albuquerque, Denver, Cheyenne.
Dallas: Dallas, Oklahoma City, Little Rock, Wichita.
Western Region:
Los Angeles: Los Angeles, Phoenix, Honolulu.
San Francisco: San Francisco, Salt Lake City, Reno.
Seattle: Seattle, Portland, Anchorage, Boise, Helena.
(ii) A ruling or determination letter will be issued to an
organization provided its application and supporting documents establish
that it meets the particular requirements of the section under which
exemption is claimed. Exempt status will be recognized in advance of
operations if proposed operations can be described in sufficient detail
to permit a conclusion that the organization will meet the particular
requirements of the section under which exemption is claimed. A mere
restatement of purposes or a statement that proposed activities will be
in furtherance of such purposes will not satisfy these requirements. The
organization must fully describe the activities in which it expects to
engage, including the standards, criteria, procedures, or other means
adopted or planned for carrying out the activities; the anticipated
sources to receipts; and the nature of contemplated expenditures. Where
the Service considers it warranted, a record of actual operations may be
required before a ruling or determination letter will be issued.
(iii) Where an application for recognition of exemption does not
contain the required information, the application may be returned to the
applicant without being considered on its merits with an appropriate
letter of explanation. In the case of an application under section 501
(c) (3) of the Code, the applicant will also be informed of the time
within which the completed application must be resubmitted in order for
the application to be considered as timely notice within the meaning of
section 508(a) of the Code.
(iv) A ruling or determination letter recognizing exemption will not
ordinarily be issued if an issue involving the organization's exempt
status under section 501 or 521 of the Code is pending in litigation or
on appeal within the Service.
(2) Processing applications and requests for determination of
foundation status. (i) Under the general procedures outlined in
paragraphs (a) through (m) of this section, key district directors are
authorized to issue determination letters involving applications for
exemption under sections 501 and 521 of the Code, and requests for
foundation status under sections 509 and 4942 (j)(3).
(ii) A key district director will refer to the National Office those
applications that present questions the answers to which are not
specifically covered by statute, Treasury decision or regulation, or by
a ruling, opinion, or court decision published in the Internal Revenue
Bulletin. The National Office will consider each such application, issue
a ruling directly to the organization, and send a copy of the ruling to
the key district director. Where the issue of exemption under section
501(c)(3) of the Code is referred to the National Office for decision
under this subparagraph, the foundation status issue will also be the
subject of a National Office ruling. In the event of a conclusion
unfavorable to the applicant, it will be informed of the basis for the
conclusion and of its rights to file a protest and to a conference in
the National Office. If a conference is requested, the conference
procedures set forth in subparagraph (9)(v) of this paragraph will be
followed. After reconsideration of the application in the light of the
protest and any information developed in conference, the National Office
will affirm, modify, or reverse the original conclusion, issue a ruling
to the organization, and send a copy of the ruling to the key district
director.
[[Page 55]]
(iii) Key district directors will issue determination letters on
foundation status. All adverse determinations issued by key district
directors (including adverse determinations on the foundation status
under section 509(a) of the Code of nonexempt charitable trusts
described in section 4947(a)(1)) are subject to the protest and
conference procedures outlined in subparagraph (5) of this paragraph.
Key district directors will issue such determinations in response to
applications for recognition of exempt status under section 501(c)(3).
They will also issue such determinations in response to requests for
determination of foundation status by organizations presumed to be
private foundations under section 508(b), requests for new
determinations of foundation status by organizations previously
classified as other than private foundations, and, subject to the
conditions set forth in subdivision (vi) of subparagraph (6) of this
paragraph, requests to reconsider status. The requests described in the
preceding sentence must be made in writing. For information relating to
the circumstances under which an organization presumed to be a private
foundation under section 508(b) may request a determination of its
status as other than a private foundation, see Revenue Ruling 73-504,
1973-2 C.B. 190. All requests for determinations referred to in this
paragraph should be made to the key district director for the district
in which the principal place of business or principal office of the
organization is located.
(iv) If the exemption application or request for foundation status
involves an issue which is not covered by published precedent or on
which there may be nonuniformity between districts, or if the National
Office had issued a previous contrary ruling or technical advice on the
issue, the key district director must request technical advice from the
National Office. If, during the consideration of its application or
request by a key district director, the organization believes that the
case involves an issue with respect to which referral for technical
advice is appropriate, the organization may ask the district director to
request technical advice from the National Office. The district director
shall advise the organization of its right to request referral of the
issue to the National Office for technical advice. The technical advice
provisions applicable to these cases are set forth in subparagraph (9)
of this paragraph. The effect on an organization's appeal rights of
technical advice or a National Office ruling issued under this
subparagraph are set forth in Sec. 601.106(a)(1)(iv)(a) and in
subparagraph (5)(i) of this paragraph.
(3) Effect of exemption rulings or determination letters. (i) A
ruling or determination letter recognizing exemption is usually
effective as of the date of formation of an organization, if its
purposes and activities during the period prior to the date of the
ruling or determination letter were consistent with the requirements for
exemption. However, with respect to organizations formed after October
9, 1969, applying for recognition of exemption under section 501(c)(3)
of the Code, the provisions of section 508(a) apply. If the organization
is required to alter its activities or make substantive amendments to
its enabling instrument, the ruling or determination letter recognizing
its exemption will be effective as of the date specified therein.
(ii) A ruling or determination letter recognizing exemption may not
be relied upon if there is a material change inconsistent with exemption
in the character, the purpose, or the method of operation of the
organization.
(iii) (a) When an organization that has been listed in IRS
Publication No. 78, ``Cumulative List of Organizations described in
section 170 (c) of the Internal Revenue Code of 1954,'' as an
organization contributions to which are deductible under section 170 of
the Code subsequently ceases to qualify as such, and the ruling or
determination letter issued to it is revoked, contributions made to the
organization by persons unaware of the change in the status of the
organization generally will be considered allowable until (1) the date
of publication of an announcement in the Internal Revenue Bulletin that
contributions are no longer deductible, or (2) a date specified in such
an announcement where deductibility is terminated as of a different
date.
[[Page 56]]
(b) In appropriate cases, however, this advance assurance of
deductibility of contributions made to such an organization may be
suspended pending verification of continuing qualification under section
170 of the Code. Notice of such suspension will be made in a public
announcement by the Service. In such cases allowance of deductions for
contributions made after the date of the announcement will depend upon
statutory qualification of the organization under section 170.
(c) If an organization, whose status under section 170 (c)(2) of the
Code is revoked, initiates within the statutory time limit a proceeding
for declaratory judgment under section 7428, special reliance provisions
apply. If the decision of the court is adverse to the organization, it
shall nevertheless be treated as having been described in section 170
(c) (2) for purpose of deductibility of contributions from other
organizations described in section 170 (c) (2) and individuals (up to a
maximum of $1,000), for the period beginning on the date that notice of
revocation was published and ending on the date the court first
determines that the organization is not described in section 170 (c)(2).
(d) In any event, the Service is not precluded from disallowing any
contributions made after an organization ceases to qualify under section
170 of the Code where the contributor (1) had knowledge of the
revocation of the ruling or determination letter, (2) was aware that
such revocation was imminent, or (3) was in part responsible for, or was
aware of, the activities or deficiencies on the part of the organization
which gave rise to the loss of qualification.
(4) National Office review of determination letters. The National
Office will review determination letters on exemption issues under
sections 501 and 521 of the Code and foundation status under sections
509(a) and 4942(j)(3) to assure uniformity in the application of the
established principles and precedents of the Service. Where the National
Office takes exception to a determination letter the key district
director will be advised. If the organization protests the exception
taken, the file and protests will be returned to the National Office.
The referral will be treated as a request for technical advice and the
procedures of subparagraph (a) of this paragraph will be followed.
(5) Protest of adverse determination letters. (i) Upon the issuance
of an adverse determination letter, the key district director will
advise the organization of its right to protest the determination by
requesting Appeals office consideration. However, if the determination
was made on the basis of National Office technical advise the
organization may not appeal the determination to the Appeals office. See
Sec. 601.106(a)(1)(iv)(a). To request Appeals consideration, the
organization shall submit to the key district director, within 30 days
from the date of the letter, a statement of the facts, law, and
arguments in support of its position. The organization must also state
whether it wishes an Appeals office conference. Upon receipt of an
organization's request for Appeals consideration, the key district
director will, if it maintains its position, forward the request and the
case file to the Appeals office.
(ii) Except as provided in subdivisions (iii) and (iv) of this
subparagraph, the Appeals office, after considering the organization's
protest and any additional information developed, will advise the
organization of its decision and issue an appropriate determination
letter. Organizations should make full presentation of the facts,
circumstances, and arguments at the initial level of consideration,
since submission of additional facts, circumstances, and arguments at
the Appeals office may result in suspension of Appeals procedures and
referral of the case back to the key district for additional
consideration.
(iii) If the proposed disposition by the Appeals office is contrary
to a National Office technical advice or ruling concerning tax
exemption, issued prior to the case, the proposed disposition will be
submitted, through the Office of the Regional Director of Appeals, to
the Assistant Commissioner (Employee Plans and exempt Organizations) or,
in a section 521 case, to the Assistant Commissioner (Technical). The
decision of the Assistant Commissioner will be followed by the Appeals
office. See Sec. 601.106(a)(1)(iv)(b).
[[Page 57]]
(iv) If the case involves an issue that is not covered by published
precedent or on which there may be nonuniformity between regions, and on
which the National Office has not previously rules, the Appeals office
must request technical advice from the National Office. If, during the
Consideration of its case by Appeals the Organization believes that the
case involves an issue with respect to which referal for technical
advice is appropriate, the organization may ask the Appeals office to
request technical advice from the National Office. The Appeals office
shall advise the organization of its right to request referral of the
issue to the National Office for technical advice. If the Appeals office
requests technical advice, the decision of the Assistant Commissioner
(Employee Plans and Exempt Organizations) or, in a section 521 case, the
decision of the Assistant Commissioner (Technical), in a technical
advice memorandum is final and the Appeals office must dispose of the
case in accordance with that decision. See subparagraph (9)(viii)(a) of
this paragraph.
(6) Revocation of modification of rulings or determination letters
on exemption and foundation status. (i) An exemption ruling or
determination letter may be revoked or modified by a ruling or
determination letter addressed to the organization, or by a revenue
ruling or other statement published in the Internal Revenue Bulletin.
The revocation or modification may be retroactive if the organization
omitted or misstated a material fact, operated in a manner materially
different from that originally represented, or engaged in a prohibited
transaction of the type described in subdivision (vii) of this
subparagraph. In any event, revocation or modification will ordinarily
take effect no later than the time at which the organization received
written notice that its exemption ruling of determination letter might
be revoked or modified.
(ii)(a) If a key district director concludes as a result of
examining an information return, or considering information from any
other source, that an exemption ruling or determination letter should be
revoked or modified, the organization will be advised in writing of the
proposed action and the reasons therefor. If the case involves an issue
not covered by published precedent or on which there may be
nonuniformity between districts, or if the National Office has issued a
previous contrary ruling or technical advice on the issue, the district
director must seek technical advice from the National Office. If the
organization believes that the case involves an issue with respect to
which referral for technical advice is appropriate, the organization may
ask the district director to request technical advice from the National
Office. The district director shall advise the organization of its right
to request referral of the issue to the National Office for technical
advice.
(b) The key district director will advise the organization of its
right to protest the proposed revocation or modification by requesting
Appeals office consideration. However, if National Office technical
advice was furnished concerning revocation or modification under (a) of
this subdivision, the decision of the Assistant Commissioner in the
technical advice memorandum is final and the organization has no right
of appeal to the Appeals office. See Sec. 601.106(a)(1)(iv)(a) to
request Appeals consideration, the organization must submit to the key
district director, within 30 days from the date of the letter, a
statment of the facts, law, and arguments in support of its continued
exemption. The organization must also state whether it wishes an Appeals
office conference. Upon receipt of an organization's request for Appeals
consideration, the key district office, will, if it maintains its
position, forward the request and the case file to the Appeals office.
(c) Except as provided in (d) and (e) of this subdivision, the
Appeals office, after considering the organization's protest and any
additional information developed, will advise the organization of its
decision and issue an appropriate determination letter. Organizations
should make full presentation of the facts, circumstances, and arguments
at the initial level of consideration, since submission of additional
facts, circumstances, and arguments at the Appeals office may result in
suspension of Appeals procedures and referral of the
[[Page 58]]
case back to the key district for additional consideration.
(d) If the proposed disposition by the Appeals office is contrary to
a National Office technical advice or ruling concerning tax exemption,
issued prior to the case, the proposed disposition will be submitted,
through the Office of the Regional Director of Appeals, to the Assistant
Commissioner (Employee Plans and Exempt Organizations) or, in a section
521 case, to the Assisant Commissioner (Technical). The decision of the
Assistant Commissioner will be followed by the Appeals office. See Sec.
601.106(a)(1)(iv)(b).
(e) If the case involves an issue that is not covered by published
precedent or on which there may be nonuniformity between regions, and on
which the National Office has not previously rules, the Appeals office
must request technicla advice from the National Office. If the
organization believes that the case involves an issue with respect to
which referral for technical advice is appropriate, the organization may
ask the Appeals office to request technical advice from the National
Office. The Appeals office shall advice the organization of tis right to
request referral of the issue to the National Office for technical
advice.
(iii) A ruling or determination letter respecting private
foundations or operating foundation status may be revoked or modified by
a ruling or determination letter addressed to the organization, or by a
revenue ruling or other statement published in the Internal Revenue
Bulletin. If a key district director concludes, as a result of examining
an information return or considering information from any other source,
that a ruling or determination letter concerning private foundation
status (including foundation status under section 509(a)(3) of the Code
of a nonexempt charitable trust described in section 4947(a)(1)) or
operating foundation status should be modified or revoked, the
procedures in subdivision (iv) or (v) of this subparagraph should be
followed depending on whether the revocation or modification is adverse
or non-adverse to the affected organization. Where there is a proposal
by the Service to change foundation status classification from one
particular paragraph of section 509(a) to another paragraph of that
section, the procedures described in subdivision (iv) of this paragraph
will be followed to modify the ruling or determination letter.
(iv) If a key district director concludes that a ruling or
determination letter concerning private foundation or operating
foundation status should be revoked or modified. The organization will
be advised in writing of the proposed adverse action, the reasons
therefor, and the proposed new determination of foundation status. The
procedures set forth in subdivision (ii) of this subparagraph apply to a
proposed revocation or modification under this subdivision. Unless the
effective date or revocation or modification of a ruling or
determination letter concerning private foundation or operating
foundation status is expressly covered by statute or regulations, the
effective date generally is the same as the effective date of revocation
or modification of exemption rulings or determination letters as
provided in subdivision (i) of this subparagraph.
(v) If the key district director concludes that a ruling or
determination letter concerning private foundation or operating
foundation status should be revoked or modified and that such revocation
of modification will not be adverse to the organization, the key
district director will issue a determination letter revoking or
modifying foundation status. The determination letter will also serve to
notify the organization of its foundation status as redetermined. A
nonadverse revocation or modification as to private foundation or
operating foundation status will ordinarily be retroactive if the
initial ruling or determination letter was incorrect.
(vi) In cases where an organization believes that it received an
incorrect ruling or determination letter as to its private foundation or
operating foundation status, the organization may request a key district
director to reconsider such ruling or determination letter. Except in
are circumstances, the key district director will only consider such
requests where the organization had not exercised any protest or
conference rights with respect to the
[[Page 59]]
issuance of such ruling or determination letter. If a key district
director decides that reconsideration is warranted, the request will be
treated as an initial request for a determination of foundation status,
and the key district director will issue a determination on foundation
status or operating foundation status under the procedures of
subparagrph (2) of this paragraph. If a nonadverse determination is
issued, it will also inform the organization that the prior ruling or
determination letter is revoked or modified. Adverse determinations are
subject to the procedures set out in subparagraph (5) of this paragraph.
If the key district director decides that reconsideration is not
warranted, the organization will be notified accordingly. The
organization does not have a right to protest the key district
director's decision not to reconsider.
(vii) If it is concluded that an organization that is subject to the
provisions of section 503 of the Code entered into a prohibited
transaction for the purpose of diverting corpus or income from its
exempt purpose, and if the transaction involved a substantial part of
the corpus or income of the organization, its exemption is revoked
effective as of the beginning of the taxable year during which the
prohibited transaction was commenced.
(viii) The provisions of this subparagraph relating to protests,
conferences, and the rights of organizations to ask the technical advice
be requested before a revocation (or modification) notice is issued are
not applicable to matters where delay would be prejudicial to the
interests of the Internal Revenue Service (such as in cases involving
fraud, jeopardy, the imminence of the expiration of the period of
limitations, or where immediate action is necessary to protect the
interests of the Government).
(7) Declaratory judgments relating to status and classification of
organizations under section 501(c)(3) of the Code. (i) An organization
seeking recognition of exempt status under section 501(c)(3) of the Code
must follow the procedures of subparagraph (1) of this paragraph
regarding the filing of Form 1023, Application of Recognition of
Exemption. The 270-day period referred to in section 7428(b)(2) will be
considered by the Service to begin on the date a substantially completed
Form 1023 is sent to the appropriate key district director. A
substantially completed Form 1023 is one that:
(a) Is signed by an authorized individual;
(b) Includes an Employer Identification Number (EIN) or a completed
Form SS-4, Application of Employer Identification Number;
(c) Includes a statement of receipts and expenditures and a balance
sheet for the current year and the three preceding years or the years
the organization was in existence, if less then four years (if the
organization has not yet commenced operations, a proposed budget for two
full accounting periods and a current statement of assets and
liabilities will be acceptable);
(d) Includes a statement of proposed activities and a description of
anticipated receipts and contemplated expenditures;
(e) Includes a copy of the organizing or enabling document that the
organizing or enabling document that is signed by a principal officer or
is accompanied by written declaration signed by an officer authorized to
sign for the organization certifying that the document is a complete and
accurate copy of the original; and
(f) If the organization is a corporation or unincorporated
association and it has adopted bylaws, includes a copy that is signed or
otherwise verified as current by an authorized officer.
If an application does not contain all of the above items, it will
not be further processed and may be returned to the applicant for
completion. The 270-day period will not be considered as starting until
the date the application is remailed to the Service with the requested
information, or, if a postmark is not evident, on the date the Service
receives a substantially completed application.
(ii) Generally, rulings and determi nation letters in cases subject
to declaratory judgment are issued under the procedures outlined in the
paragraph. In National Office exemption application cases, proposed
adverse rulings will be issued by the rulings sections in the Exempt
organizations
[[Page 60]]
Technical Branch. Applicants shall appeal these proposed adverse rulings
to the Conference and Review Staff of the Exempt organizations Technical
Branch. In those cases where an organization is unable to describe fully
its purposes and activities (see subparagraph (1)(ii) of this
paragraph), a refusal to rule will be considered an adverse
determination ofr which administrative appeal rights will be afforded.
Any oral representation of additional facts or modification of the facts
as represented or alleged in the aplication for a ruling or
determination letter must be reduced to writing.
(iii) If an organization withdraws in writing its request for a
ruling or determination letter, the withdrawal will not be considered by
the Service as either a failure to make a determination within the
meaning of section 7428(a)(2) of the Code or as an exhaustion of
administrative remedies within the meaning of section 7428(b)(2).
(iv) Section 7428(b)(2) of the Code requires that an organization
must exhaust its administrative remedies by taking timely, reasonable
steps to secure a determination. Those steps and administrative remedies
that must be exhausted within the Intereal Revenue Service are:
(a) The filing of a substantially completed application form 1023
pursuant to subdivision (i) of this subparagraph, or the filing of a
request for a determination of foundation status pursuant to
subparagrpah (2) of this paragraph;
(b) The timely submission of all additional information requested to
perfect an exemption application or request for determination of private
foundation status; and
(c) Exhaustion of all administrative appeals available within the
Service pursuant to subparagraphs (5) and (6) of this paragraph, as well
as appeal of a proposed adverse ruling to the Conference and Review
Staff of the Exempt Organizations Technical Branch in National Office
original jurisdiction exemption application cases.
(v) An organization will in no event be deemed to have exhausted its
administrative remedies prior to the completion of the steps described
in subdivision (iv) of this subparagraph and the earlier of:
(a) The sending by certified or registered mail of a notice of final
determination; or
(b) The expiration of the 270-day period described in section
7428(b)(2) of the Code, in a case in which the Service has not issued a
notice of final determination and the organization has taken, in a
timely manner, all reasonable steps to secure a ruling or determination.
(vi) The steps described in subdivision (iv) of this subparagraph
will not be considered completed until the Internal Revenue Service has
had a reasonable time to act upon the appeal or request for
consideration, as the case may be.
(vii) A notice of final determination to which section 7428 of the
Code applies is a ruling or determination letter, sent by certified or
registered mail, which holds that the organization is not described in
section 501(c)(3) or section 170(c)(2), is a private foundation as
defined in section 509(a), or is not a private operating foundation as
defined in section 4942(j)(3).
(8) Group exemption letters--(i) General. (a) A group exemption
letter is a ruling issued to a central organization recognizing on a
group basis the exemption under section 501(c) of the Code of
subordinate organizations on whose behalf the central organization has
applied for exemption in accordance with this subparagraph.
(b) A central organization is an organization which has one or more
subordinates under its general supervision or control.
(c) A subordinate is a chapter, local, post, or unit of a central
organization. It may or may not be incorporated. A central organization
may be a subordinate itself, such as a state organization which has
subordinate units and is itself affiliated with a national organization.
(d) A subordinate included in a group exemption letter should not
apply separately for an exemption letter, unless it no longer wants to
be included in the group exemption letter.
(e) A subordinate described in section 501(c)(3) of the Code may not
be included in a group exemption letter if it is a private foundation as
defined in
[[Page 61]]
section 509(a) of the Code. Such an organization should apply separately
for exempt status under the procedures outlined in subparagraph (1) of
this paragraph.
(ii) Requirements for inclusion in a group exemption letter. (a) A
central organization applying for a group exemption letter must
establish its own exempt status.
(b) It must also establish that the subordinates to be included in
the group exemption letter are:
(1) Affiliated with it;
(2) Subject to its general supervision or control;
(3) Exempt under the same paragraph of section 501(c) of the Code,
though not necessarily the paragraph under which the central
organization is exempt; and
(4) Not private foundations if application for a group exemption
letter involves section 501(c)(3) of the Code.
(c) Each subordinate must authorize the central organization to
include it in the application for the group exemption letter. The
authorization must be signed by a duly authorized officer of the
subordinate and retained by the central organization while the group
exemption letter is in effect.
(iii) Filing application for a group exemption letter. (a) A central
organization seeking a group exemption letter for its subordinates must
obtain recognition of its own exemption by filing an application with
the District Director of Internal Revenue for the district in which is
located the principal place of business or the principal office of the
organization. For the form of organization see Sec. 1.501(a)-1 of the
Income Tax Regulations. Any application received by the National Office
or by a district director other than as provided above will be
forwarded, without any action thereon, to the appropriate district
director.
(b) If the central organization has previously established its own
exemption, it must indicate its employer identification number, the date
of the exemption letter, and the Internal Revenue Office that issued it.
It need not resubmit documents already submitted. However, if it has not
already done so, it must submit a copy of any amendments to its
governing instruments or internal regulations as well as any information
regarding any change in its character, purposes, or method of operation.
(c) In addition to the information required to establish its own
exemption, the central organization must submit to the district director
the following information, in duplicate, on behalf of those subordinates
to be included in the group exemption letter:
(1) A letter signed by a principal officer of the central
organization setting forth or including as attachments:
(i) Information verifying the existence of the relationships
required by subdivision (ii)(b) of this subparagraph;
(ii) A description of the principal purposes and activities of the
subordinates;
(iii) A sample copy of a uniform governing instrument (charter,
trust indenture, articles of association, etc.), if such an instrument
has been adopted by the subordinates; or, in the absence of a uniform
governing instrument, copies of representative instruments;
(iv) An affirmation to the effect that, to the best of his
knowledge, the subordinates are operating in accordance with the stated
purposes;
(v) A statement that each subordinate to be included in the group
exemption letter has furnished written authorization to the central
organization as described in subdivision (ii)(c) of this subparagraph;
and
(vi) A list of subordinates to be included in the group exemption
letter to which the Service has issued an outstanding ruling or
determination letter relating to exemption.
(vii) If the application for a group exemption letter involves
section 501(c)(3) of the Code, an affirmation to the effect that, to the
best of his knowledge and belief, no subordinate to be included in the
group exemption letter is a private foundation as defined in section
509(a) of the Code.
(2) A list of the names, mailing addresses (including Postal ZIP
Codes), and employer identification numbers (if required for group
exemption letter purposes by paragraph (e) of this subdivision) of
subordinates to be included in the group exemption letter. A current
directory of subordinates may be
[[Page 62]]
furnished in lieu of the list if it includes the required information
and if the subordinates not to be included in the group exemption letter
are identified.
(d) If the central organization does not have an employer
identification number, it must submit a completed Form SS-4, Application
for Employer Identification Number, with its exemption application. See
Rev. Rul. 63-247, C.B. 1963-2, 612.
(e) Each subordinate required to file an annual information return,
Form 990 or 990-A, must have its own employer identification number,
even if it has no employees. The central organization must submit with
the exemption application a completed Form SS-4 on behalf of each
subordinate not having a number. Although subordinates not required to
file annual information returns, Form 990 or 990-A, need not have
employer identification numbers for group exemption letter purposes,
they may need such numbers for other purposes.
(iv) Information required annually to maintain a group exemption
letter. (a) The central organization must submit annually within 45 days
after the close of its annual accounting period the information set out
below to the Philadelphia Service Center, 11601 Roosevelt Boulevard,
Philadelphia, PA 19155, Attention: EO: R Branch:
(1) Information regarding all changes in the purposes, character, or
method of operation of subordinates included in the group exemption
letter.
(2) Lists of--
(i) Subordinates which have changed their names or addresses during
the year,
(ii) Subordinates no longer to be included in the group exemption
letter because they have ceased to exist, disaffiliated, or withdrawn
the authorization to the central organization, and
(iii) Subordinates to be added to the group exemption letter because
they are newly organized or affiliated or they have newly authorized the
central organization to include them. A separate list must be submitted
for each of the three categories set out above. Each list must show the
names, mailing addresses (including Postal ZIP Codes), and employer
identification numbers of the affected subordinates. An annotated
directory of subordinates will not be acceptable for this purpose. If
there were none of the above changes, the central organization must
submit a statement to that effect.
(3) The information required by subdivision (iii)(c)(l) of this
subparagraph, with respect to subordinates to be added to the group
exemption letter. However, if the information upon which the group
exemption letter was based is applicable in all material respects to
such subordinates, a statement to this effect may be submitted in lieu
of the information required by subdivision (iii)(c)(l)(i) through (v) of
this subparagraph.
(b) Submission of the information required by this subdivision does
not relieve the central organization or any of its subordinates of the
duty to submit such additional information as a key district director
may require to enable him to determine whether the conditions for
continued exemption are being met. See sections 6001 and 6033 of the
Code and the regulations thereunder.
(v) Termination of a group exemption letter. (a) Termination of a
group exemption letter will result in nonrecognition of the exempt
status of all included subordinates. To establish an exempt status in
such cases, each subordinate must file an exemption application under
the procedures outlined in subparagraph (1) of this paragraph, or a new
group exemption letter must be applied for under this subparagraph.
(b) If a central organization dissolves or ceases to exist, the
group exemption letter will be terminated, notwithstanding that the
subordinates continue to exist and operate independently.
(c) Failure of the central organization to submit the information
required by subdivision (iv) of this subparagraph, or to file a required
information return. Form 990 or 990-A, or to otherwise comply with
section 6001 or 6033 of the Code and the regulations thereunder, may
result in termination of the group exemption letter on the grounds that
the conditions required for the continuance of the group exemption
letter have not been met. See Rev. Rul. 59-95, C.B. 1959-1, 627.
[[Page 63]]
(d) The dissolution of a subordinate included in a group exemption
letter will not affect the exempt status of the other included
subordinates.
(e) If a subordinate covered by a group exemption letter fails to
comply with section 6001 or 6033 of the Code and the regulations
thereunder (for example, by failing to file a required information
return) and the Service terminates its recognition of the subordinate's
status, a copy of the termination letter to the subordinate will be
furnished to the central organization. The group exemption letter will
no longer be applicable to such subordinate, but will otherwise remain
in effect. (It should be noted that if Form 990 is required to be filed,
failure to file such return on time may also result in the imposition of
a penalty of $10 for each day the return is late, up to a maximum of
$5,000. See section 6652 of the Code and the regulations thereunder.)
(vi) Revocation of a group exemption letter. (a) If the Service
determines, under the procedures described in subparagraph (6) of this
paragraph, that a central organization no longer qualifies for exemption
under section 501(c) of the Code, the group exemption letter will be
revoked. The revocation will result in nonrecognition of the exempt
status of all included subordinates. To reestablish an exempt status in
such cases, each subordinate must file an exemption application under
the procedures outlined in subparagraph (1) of this paragraph or a new
group exemption letter must be applied for under this subparagraph.
(b) If the Service determines, under the procedures described in
subparagraph (6) of this paragraph, that a subordinate included in a
group exemption letter no longer qualifies for exemption under section
501(c) of the Code, the central organization and the subordinate will be
notified accordingly, and the group exemption letter will no longer
apply to such subordinate, but will otherwise remain in effect.
(c) Where a subordinate organization has been disqualified for
inclusion in a group exemption letter as described in (b) of this
subdivision, and thereafter wishes to reestablish its exempt status, the
central organization should, at the time it submits the information
required by subdivision (iv) of this subparagraph, submit detailed
information relating to the subordinate's qualification for reinclusion
in the group exemption letter.
(vii) Instrumentalities or agencies of political subdivisions. An
instrumentality or agency of a political subdivision that exercises
control or supervision over a number of organizations similar in
purposes and operations, each of which may qualify for exemption under
the same paragraph of section 501(c) of the Code, may obtain a group
exemption letter covering those organizations in the same manner as a
central organization. However, the instrumentality or agency must
furnish evidence that it is a qualified governmental agency. Examples of
organizations over which governmental agencies exercise control or
supervision are Federal credit unions, State chartered credit unions,
and Federal land bank associations.
(viii) Listing in cumulative list of organizations to which
charitable contributions are deductible. If a central organization to
which a group exemption letter has been issued is eligible to receive
deductible charitable contributions as provided in section 107 of the
Code, it will be listed in Publication No. 78, Cumulative List--
organizations Described in section 170(c) of the Internal Revenue Code
of 1954. The names of the subordinates covered by the group exemption
letter will not be listed individually. However, the identification of
the central organization will indicate whether contributions to its
subordinates are also deductible.
(9) Technical advice from the National Office--(i) Definition and
nature of technical advice. (a) As used in this subparagraph, technical
advice means advice or guidance as to the interpretation and proper
application of internal revenue laws, related statutes, and regulations,
to a specific set of facts, in Employee Plans and Exempt Organization
matters, furnished by the National Office upon request of a key district
office or Appeals office in connection with the processing and
consideration of a nondocketed case. It is furnished as a means of
assisting Service personnel in closing cases and establishing and
[[Page 64]]
maintaining consistent holdings. It does not include memorandums on
matters of general technical application furnished to key district
offices or to Appeals offices where the issues are not raised in
connection with the consideration and handling of a specific case.
(b) The provisions of this subparagraph only apply to Employee Plans
and Exempt Organization cases being considered by a key district
director or Appeals office. They do not apply to any other case under
the jurisdiction of a district director or Appeals office or to a case
under the jurisdiction of the Bureau of Alcohol, Tobacco, and Firearms.
The technical advice provisions applicable to cases under the
jurisdiction of a district director, other than Employee Plans and
Exempt Organization cases, are set forth in Sec. 601.105(b)(5). The
technical advice provisions applicable to cases under the jurisdiction
of an Appeals office, other than Employee Plans and Exempt Organization
cases are set forth in Sec. 601.106(f)(10).
(c) A key district director or an Appeals office may, under this
subparagraph, request technical advice with respect to the consideration
of a request for a determination letter. If the case involves certain
Exempt Organization issues that are not covered by published precedent
or on which there may be nonuniformity, requesting technical advice is
mandatory rather than discretionary. See subparagraphs (2)(iv) and
(5)(iii) of this paragraph.
(d) If a key district director is of the opinion that a National
Office ruling letter or technical advice previously issued should be
modified or revoked and it requests the National Office to reconsider
the ruling or technical advice, the reference of the matter to the
National Office is treated as a request for technical advice. The
procedures specified in subdivision (iii) of this subparagraph should be
followed in order that the National Office may consider the
recommendation. Only the National Office can revoke a National Office
ruling letter or technical advice. Before referral to the National
Office, the key district director should inform the plan/organization of
its opinion that the ruling letter or technical advice should be
revoked. The key district director, after development of the facts and
consideration of the arguments, will decide whether to recommend
revocation of the ruling or technical advice to the National Office.
(e) The Assistant Commissioner (Employee Plans and Exempt
Organizations) and, in section 521 cases, the Assistant Commissioner
(Technical), acting under a delegation of authority from the
Commissioner of Internal Revenue, are exclusively responsible for
providing technical advice in any issue involving the establishment of
basic principles and rules for the uniform interpretation and
application of tax laws in cases under this subparagraph. This authority
has been largely redelegated to subordinate officials.
(ii) Areas in which technical advice may be requested. (a) Key
district directors and Appeals offices may request technical advice on
any technical or procedural question that develops during the processing
and consideration of a case. These procedures are applicable as provided
in subdivision (i) of this subparagraph.
(b) Key district directors and Appeals offices are encouraged to
request technical advice on any technical or procedural question arising
in connection with any case described in subdivision (i) of this
subparagraph which cannot be resolved on the basis of law, regulations,
or a clearly applicable revenue ruling or other precedent issued by the
National Office. However, in Exempt Organization cases concerning
qualification for exemption or foundation status, key district directors
and Appeals offices must request technical advice on any issue that is
not covered by published precedent or on which nonuniformity may exist.
Requests for technical advice should be made at the earliest possible
stage of the proceedings.
(iii) Requesting technical advice. (a) It is the responsibility of
the key district office or the Appeals office to determine whether
technical advice is to be requested on any issue before that office.
However, while the case is under the jurisdiction of the key district
director or the Appeals office, an employee plan/organization or its
representative may request that an issue
[[Page 65]]
be referred to the National Office for technical advice on the grounds
that a lack of uniformity exists as to the disposition of the issue, or
that the issue is so unusual or complex as to warrant consideration by
the National Office. This request should be made at the earliest
possible stage of the proceedings. While plans/organizations are
encouraged to make written requests setting forth the facts, law, and
argument with respect to the issue, and reason for requesting National
Office advice, a plan/organization may make the request orally. If,
after considering the plan's/organization's request, the examiner or the
Appeals Officer is of the opinion that the circumstances do not warrant
referral of the case to the National Office, he/she will so advise the
plan/organization. (See subdivision (iv) of this subparagraph for a
plan's/organization's appeal rights where the examiner or Appeal Officer
declines to request technical advice.)
(b) When technical advice is to be requested, whether or not upon
the request of the plan/organization, the plan/organization will be so
advised, except as noted in (j) of this subdivision. If the key district
office or the Appeals office initiates the action, the plan/organization
will be furnished a copy of the statement of the pertinent facts and the
question or questions proposed for submission to the National Office.
The request for advice should be so worded as to avoid possible
misunderstanding, in the National Office, of the facts or of the
specific point or points at issue.
(c) After receipt of the statement of facts and specific questions,
the plan/organization will be given 10 calendar days in which to
indicate in writing the extent, if any, to which it may not be in
complete agreement. An extension of time must be justified by the plan/
organization in writing and approved by the Chief, Employee Plans and
Exempt Organizations Division (in the district office) or the Chief,
Appeals Office, as the case may be. Every effort should be made to reach
agreement as to the facts and specific points at issue. If agreement
cannot be reached, the plan/organization may submit, within 10 calendar
days after receipt of notice from the key district director or the
Appeals office, a statement of its understanding as to the specific
point or points at issue which will be forwarded to the National Office
with the request for advice. An extension of time must be justified by
the plan/organization in writing and approved by the Chief, Employee
Plans and Exempt Organizations Division or the Chief, Appeals Office.
(d) If the plan/organization initiates the action to request advice,
and its statement of the facts and point or points at issue are not
wholly acceptable to the key district office or the Appeals office, the
plan/organization will be advised in writing as to the areas of
disagreement. The plan/organization will be given 10 calendar days after
receipt of the written notice to reply to such notice. An extension of
time must be justified by the plan/organization in writing and approved
by the Chief, Employee Plans and Exempt Organizations Division or the
Chief, Appeals Office. If agreement cannot be reached, both the
statements of the plan/organization and the key district office or the
Appeals office will be forwarded to the National Office.
(e)(1) In the case of requests for technical advice subject to the
disclosure provisions of section 6110 of the Code, the plan/organization
must also submit, within the 10-day period referred to in (c) and (d) of
this subdivision, whichever applicable (relating to agreement by the
plan/organization with the statement of facts and points submitted in
connection with the request for technical advice) the statement
described in (f) of this subdivision of proposed deletions pursuant to
section 6110(c) of the Code. If the statement is not submitted, the
plan/organization will be informed by the key district director or the
Appeals office that the statement is required. If the key district
director or the Appeals office does not receive the statement within 10
days after the plan/organization has been informed of the need for the
statement, the key district director or the Appeals office may decline
to submit the request for technical advice. If the key district director
or the Appeals office decides to request technical advice in a case
where the plan/organization has not submitted the statement of
[[Page 66]]
proposed deletions, the National Office will make those deletions which
in the judgment of the Commissioner are required by section 6110(c) of
the Code.
(2) The requirements included in this subparagraph, relating to the
submission of statements and other material with respect to proposed
deletions to be made from technical advice memoranda before public
inspection is permitted to take place, do not apply to requests made by
the key district director before November 1, 1976, or requests for any
document to which section 6104 of the Code applies.
(f) In order to assist the Internal Revenue Service in making the
deletions, required by section 6110(c) of the Code, from the text of
technical advice memoranda which are open to public inspection pursuant
to section 6110(a) of the Code, there must accompany requests for such
technical advice either a statement of the deletions proposed by the
plan/organization, or a statement that no information other than names,
addresses, and identifying numbers need be deleted. Such statements
shall be made in a separate document. The statement of proposed
deletions shall be accompanied by a copy of all statements of facts and
supporting documents which are submitted to the National Office pursuant
to (c) or (d) of this subdivision, on which shall be indicated, by the
use of brackets, the material which the plan/organization indicates
should be deleted pursuant to section 6110(c) of the Code. The statement
of proposed deletions shall indicate the statutory basis for each
proposed deletion. The statement of proposed deletions shall not appear
or be referred to anywhere in the request for technical advice. If the
plan/organization decides to request additional deletions pursuant to
section 6110(c) of the Code prior to the time the National Office
replies to the request for technical advice, additional statements may
be submitted.
(g) If the plan/organization has not already done so, it may submit
a statement explaining its position on the issues, citing precedents
which it believes will bear on the case. This statement will be
forwarded to the National Office with the request for advice. If it is
received at a later date, it will be forwarded for association with the
case file.
(h) At the time the plan/organization is informed that the matter is
being referred to the National Office, it will also be informed of the
right to a conference in the National Office in the event an adverse
decision is indicated, and will be asked to indicate whether a
conference is desired.
(i) Generally, prior to replying to the request for technical
advice, the National Office shall inform the plan/organization orally or
in writing of the material likely to appear in the technical advice
memorandum which the plan/organization proposed be deleted but which the
Internal Revenue Service determined should not be deleted. If so
informed, the plan/organization may submit within 10 days any further
information, arguments, or other material in support of the position
that such material be deleted. The Internal Revenue Service will
attempt, if feasible, to resolve all disagreements with respect to
proposed deletions prior to the time the National Office replies to the
request for technical advice. However, in no event shall the plan/
organization have the right to a conference with respect to resolution
of any disagreements concerning material to be deleted from the text of
the technical advice memorandum, but such matters may be considered at
any conference otherwise scheduled with respect to the request.
(j) The provisions of (a) through (i) of this subdivision, relating
to the referral of issues upon request of the plan/organization,
advising plans/organizations of the referral of issues, the submission
of proposed deletions, and the granting of conferences in the National
Office, are not applicable to technical advice memoranda described in
section 6110(g)(5)(A) of the Code, relating to cases involving criminal
or civil fraud investigations and jeopardy or termination assessments.
However, in such cases the plan/organization shall be allowed to provide
the statement of proposed deletions to the National Office upon the
completion of all proceedings with respect to the investigations or
assessments, but prior to the date on which the Commissioner mails the
notice pursuant to section 6110(f)(1) of the
[[Page 67]]
Code of intention to disclose the technical advice memorandum.
(k) Form 4463, Request for Technical Advice, should be used for
transmitting requests for technical advice to the National Office.
(iv) Appeal by plans/organizations of determinations not to seek
technical advice. (a) If the plan/organization has requested referral of
an issue before a key district office or an Appeals office to the
National Office for technical advice, and after consideration of the
request the examiner or the Appeals Officer is of the opinion that the
circumstances do not warrant such referral, he/she will so advise the
plan/organization.
(b) The plan/organization may appeal the decision of the examiner or
the Appeals Officer not to request technical advice by submitting to the
relevant official, within 10 calendar days after being advised of the
decision, a statement of the facts, law, and arguments with respect to
the issue, and the reasons why the plan/organization believes the matter
should be referred to the National Office for advice. An extension of
time must be justified by the plan/organization in writing and approved
by the Chief, Employee Plans and Exempt Organizations Division of the
Chief, Appeals Office.
(c) The examiner or the Appeals Officer will submit the statement of
the plan/organization to the Chief, Employee Plans and Exempt
Organizations Division or the Chief, Appeals Office, accompanied by a
statement of the official's reasons why the issue should not be referred
to the National Office. The Chief will determine, on the basis of the
statements submitted, whether technical advice will be requested. If the
Chief determines that technical advice is not warranted, that official
will inform the plan/organization in writing that he/she proposes to
deny the request. In the letter to the plan/organization the Chief will
(except in unusual situations where such action would be prejudicial to
the best interests of the Government) state specifically the reasons for
the proposed denial. The plan/organization will be given 15 calendar
days after receipt of the letter in which to notify the Chief whether it
agrees with the proposed denial. The plan/organization may not appeal
the decision of the Chief, Employee Plans and Exempt Organizations
Division, or of the Chief, Appeals Office, not to request technical
advice from the National Office. However, if the plan/organization does
not agree with the proposed denial, all data relating to the issue for
which technical advice has been sought, including the plan's/
organization's written request and statements, will be submitted to the
National Office, Attention: Director, Exempt Organizations or Employee
Plans Division or Actuarial Division or, in a section 521 case,
Attention: Director, Corporation Tax Division for review. After review
in the National Office, the submitting office will be notified whether
the proposed denial is approved or disapproved.
(d) While the matter is being reviewed in the National Office, the
key district office or the Appeals office will suspend action on the
issue (except where the delay would prejudice the Government's
interests) until it is notified of the National Office decision. This
notification will be made within 30 days after receipt of the data in
the National Office. The review will be solely on the basis of the
written record and no conference will be held in the National Office.
(v) Conference in the National Office. (a) If, after a study of the
technical advice request, it appears that advice adverse to the plan/
organization should be given and a conference has been requested, the
plan/organization will be notified of the time and place of the
conference. If conferences are being arranged with respect to more than
one request for advice involving the same plan/organization, they will
be so scheduled as to cause the least inconvenience to the plan/
organization. The conference will be arranged by telephone, if possible,
and must be held within 21 calendar days after contact has been made.
Extensions of time will be granted only if justified in writing by the
plan/organization and approved by the appropriate branch chief.
(b) A plan/organization is entitled, as a matter of right, to only
one conference in the National Office unless one of the circumstances
discussed in
[[Page 68]]
(c) of this subdivision exists. This conference will usually be held at
the branch level in the appropriate division in the Office of the
Assistant Commissioner (Employee Plans and Exempt Organizations) or, in
section 521 cases, in the Office of the Assistant Commissioner
(Technical), and will usually be attended by a person who has authority
to act for the branch chief. In appropriate cases the examiner or the
Appeals Officer may also attend the conference to clarify the facts in
the case. If more than one subject is discussed at the conference, the
discussion constitutes a conference with respect to each subject. At the
request of the plan/organization or its representative, the conference
may be held at an earlier stage in the consideration of the case than
the Service would ordinarily designate. A plan/organization has no
``right'' of appeal from an action of a branch to the director of a
division or to any other National Office official.
(c) In the process of review of a holding proposed by a branch, it
may appear that the final answer will involve a reversal of the branch
proposal with a result less favorable to the plan/organization. Or it my
appear that an adverse holding proposed by a branch will be approved,
but on a new or different issue or on different grounds than those on
which the branch decided the case. Under either of these circumstances,
the plan/organization or its representative will be invited to another
conference. The provisions of this subparagraph limiting the number of
conferences to which a plan/organization is entitled will not foreclose
inviting the plan/organization to attend further conferences when, in
the opinion of National Office personnel, such need arises. All
additional conferences of this type discussed are held only at the
invitation of the Service.
(d) It is the responsibility of the plan/organization to furnish to
the National Officer; within 21 calendar days after the conference, a
written record of any additional data, line of reasoning, precedents,
etc., that were proposed by the plan/organization and discussed at the
conference but were not previously or adequately presented in writing.
Extensions of time will be granted only if justified in writing by the
plan/organization and approved by the appropriate branch chief. Any
additional material and a copy thereof should be addressed to and sent
to the National Office which will forward the copy to the appropriate
key district director or Appeals office. The key district director or
the Appeals office will be requested to give the matter prompt
attention, will verify the additional facts and data, and will comment
on it to the extent deemed appropriate.
(e) A plan/organization or its representative desiring to obtain
information as to the status of its case (other than a section 521 case)
may do so by contacting the following offices with respect to matters in
the areas of their responsibility:
Telephone numbers, (Area
Official Code 202)
Chief, Employee Plans Technical Branch 566-3871.
Chief, Exempt Organizations Technical 566-3856 or 566-3593.
Branch
Director, Actuarial Division 566-4311
An organization or its representative desiring to obtain information as
to the status of its section 521 case may do so by contacting the
Director, Corporation Tax Division (202-566-4504 or 566-4505).
(vi) Preparation of technical advice memorandum by the National
Office. (a) Immediately upon receipt in the National Office, the
employee to whom the case is assigned will analyze the file to ascertain
whether it meets the requirements of subdivision (iii) of this
subparagraph. If the case is not complete with respect to any
requirement in subdivision (iii) (a) through (d) of this subparagraph,
appropriate steps will be taken to complete the file. If any request for
technical advice does not comply with the requirements of subdivision
(iii)(e) of this subparagraph, if applicable, relating to the statement
of proposed deletions, the National Office will make those deletions
from the technical advice memorandum which in the judgment of the
Commissioner are required by section 6110(c) of the Code.
(b) If the plan/organization has requested a conference in the
National Office, the procedures in subdivision (v) of this subparagraph
will be followed.
[[Page 69]]
(c) Replies to requests for technical advice will be addressed to
the key district director or to the Appeals office and will be drafted
in two parts. Each part will identify the plan/organization by name,
address, identification number, and year or years involved. The first
part (hereafter called the ``technical advice memorandum'') will contain
(1) a recitation of the pertinent facts having a bearing on the issue;
(2) a discussion of the facts, precedents, and reasoning of the National
Office; and (3) the conclusions of the National Office. The conclusions
will give direct answers, whenever possible, to the specific questions
of the key district director or the Appeals office. The discussion of
the issues will be in such detail that the key district director or the
Appeals office is apprised of the reasoning underlying the conclusion.
There shall accompany the technical advice memorandum, where applicable,
a notice, pursuant to section 6110(f)(1) of the Code, of intention to
disclose the technical advice memorandum (including a copy of the
version proposed to be open to public inspection and notations of third
party communications pursuant to section 6110 (d) of the Code) which the
key district director or the Appeals office will forward to the plan/
organization at such time that it furnishes a copy of the technical
advice memorandum to the plan/organization pursuant to (e) of this
subdivision and subdivision (vii)(b) of this subparagraph.
(d) The second part of the reply will consist of a transmittal
memorandum. In the unusual cases it will serve as a vehicle for
providing the key district office or Appeals office administrative
information or other information which, under the nondisclosure
statutes, or for other reasons, may not be discussed with the plan/
organization.
(e) It is the general practice of the Service to furnish a copy of
the technical advice memorandum to the plan/organization after it has
been adopted by the key district director or the Appeals office.
However, in the case of technical advice memoranda described in section
6110(g)(5)(A) of the Code, relating to cases involving criminal or civil
fraud investigations and jeopardy or termination assessments, a copy of
the technical advice memorandum shall not be furnished the plan/
organization until all proceedings with respect to the investigations or
assessments are completed.
(f) After receiving the notice, pursuant to section 6110 (f)(1) of
the Code, of intention to disclose the technical advice memorandum (if
applicable), the plan/organization, if desiring to protest the
disclosure of certain information in the memorandum, must, within 20
days after the notice is mailed, submit a written statement identifying
those deletions not made by the Internal Revenue Service which the plan/
organization believes should have been made. The plan/organization shall
also submit a copy of the version of the technical advice memorandum
proposed to be open to public inspection on which it indicates, by the
use of brackets, the deletions proposed by the plan/organization but
which have not been made by the Internal Revenue Service. Generally, the
Internal Revenue Service will not consider the deletion of any material
which the plan/organization did not, prior to the time when the National
Office sent its reply to the request for technical advice to the key
district director or the Appeals office, propose be deleted. The
Internal Revenue Service shall, within 20 days after receipt of the
response by the plan/organization to the notice pursuant to section
6110(f)(1) of the Code (if applicable), mail to the plan/organization
its final administrative conclusion regarding the deletions to be made.
(vii) Action on technical advice in key district offices and in
Appeals offices. (a) Unless the key district director or the Chief,
Appeals office, feels that the conclusions reached by the National
Office in a technical advice memorandum should be reconsidered and
promptly requests such reconsideration, the key district office or the
Appeals office will proceed to process the case on the basis of the
conclusions expressed in the technical advice memorandum. The effect of
technical advice on the plan's/organization's case once the technical
advice memorandum is adopted is set forth in subdivision (viii) of this
subparagraph.
[[Page 70]]
(b) The key district director or the Appeals office will furnish the
plan/organization a copy of the technical advice memorandum described in
subdivision (vi)(c) of this subparagraph and the notice pursuant to
section 6110(f)(1) of the Code (if applicable) of intention to disclose
the technical advice memorandum (including a copy of the version
proposed to be open to public inspection and notations of third party
communications pursuant to section 6110(d) of the Code). The preceding
sentence shall not apply to technical advice memoranda involving civil
fraud or criminal investigations, or jeopardy or termination
assessments, as described in subdivision (iii)(j) of this subparagraph
(except to the extent provided in subdivision (vi)(e) of this
subparagraph) or to documents to which section 6104 of the Code applies.
(c) In those cases in which the National Office advises the key
district director or the Appeals office that it should not furnish a
copy of the technical advice memorandum to the plan/organization, the
key district director or the Appeals office will so inform the plan/
organization if it requests a copy.
(viii) Effect of technical advice. (a) A technical advice memorandum
represents an expression of the views of the Service as to the
application of law, regulations, and precedents to the facts of a
specific case, and is issued primarily as a means of assisting Service
officials in the examination and closing of the case involved. In cases
under this subparagraph concerning a plan's/organization's qualification
or an organization's status, the conclusions expressed in a technical
advice memorandum are final and will be followed by the key district
office or the Appeals office.
(b) Unless otherwise stated, a hold ing in a technical advice
memorandum will be applied retroactively. Moreover, where the plan/
organization had previously been issued a favorable ruling or
determination letter (whether or not it was based on a previous
technical advice memorandum) concerning that transaction, its purpose,
or method of operation, the holding in a technical advice memorandum
that is adverse to the plan/organization is also applied retroactively
unless the Assistant Commissioner or Deputy Assistant Commissioner
(Employee Plans and Exempt Organizations) or, in a section 521 case, the
Assistant Commissioner or Deputy Assistant Commissioner (Technical)
exercises the discretionary authority under section 7805(b) of the Code
to limit the retroactive effect of the holding as illustrated, in the
case of rulings, in paragraph (l)(5) of this section.
(c) Technical advice memoranda often form the basis for revenue
rulings. For the description of revenue rulings and the effect thereof,
see Sec. Sec. 601.601 (d)(2)(i)(a) and 601.601 (d)(2)(v).
(d) A key district director or an Appeals office may raise an issue
in a taxable period, even though technical advice may have been asked
for and furnished with regard to the same or a similar issue in any
other taxable period. However, if the proposal by the key district
director or the Appeals office is contrary to a prior technical advice
or ruling issued to the same plan/organization, the proposal must be
submitted to the National Office. See Sec. 601.106(a)(1)(iv)(b) and
subdivision (i)(d) of this subparagraph.
(o) Employees' trusts or plans--(1) In general. Paragraph (o)
provides procedures relating to the issuance of determination letters
with respect to the qualification of retirement plans. Paragraph (o)(2)
of this section sets forth the authority of key district directors to
issue determination letters. Paragraph (o)(3) provides instructions to
applicants, including which forms to file, where such forms must be
filed, and requirements for giving notice to interested parties.
Paragraph (o)(5) describes the administrative remedies available to
interested parties and the Pension Benefit Guaranty Corporation.
Paragraphs (o)(6) describes the administrative appeal rights available
to applicants. Paragraph (o)(7) provides for the issuance of notice of
final determination. Paragraph (o)(8) describes the documents which will
make up the administrative record. Paragraph (o)(9) describes the notice
of final determination. Paragraph (o)(10) sets forth the actions that
will be necessary on the part of applicants, interested parties, and the
Pension Benefit Guaranty Corporation in order for each to exhaust
[[Page 71]]
the administrative remedies within the meaning of section 7476(b)(3) of
the Code.
(2) Determination letters. (i) The district directors of the key
district offices (described in paragraph (o)(4) of this section) shall
have the authority to issue determination letters involving the
provisions of sections 401, 403 (a), 405, and 501(a) of the Internal
Revenue Code of 1954 with respect to:
(a) Initial qualification of stock bonus, pension, profit-sharing,
annuity, and bond purchase plans;
(b) Initial exemption from Federal income tax under section 501(a)
of trusts forming a part of such plans, provided that the determination
does not involve application of section 502 (feeder organizations) or
section 511 (unrelated business income), or the question of whether a
proposed transaction will be a prohibited transaction under section 503;
(c) Compliance with the applicable requirements of foreign situs
trusts as to taxability of beneficiaries (section 402(c)) and deductions
for employer contributions (section 404(a)(4)) in connection with a
request for a determination letter as to the qualification of a
retirement plan;
(d) Amendments, curtailments, or terminations of such plans and
trusts.
(ii) Determination letters authorized by paragraph (o)(2)(i) of this
section do not include determinations or opinions relating to other
inquiries with respect to plans or trusts. Thus, except as specifically
provided in paragraph (o)(2)(i) of this section, key district directors
may not issue determination letters relating to issues under other
sections of the Code, such as sections 72, 402 through 404, 412, 502,
503, and 511 through 515, unless such determination letters are
otherwise authorized under paragraph (c) of this section.
(iii) If, during the consideration of a case described in paragraph
(o)(2)(i) of this section by a key district director, the applicant
believes that the case involves an issue with respect to which referral
for technical advice is appropriate, the applicant may ask the district
director to request technical advice from the National Office. The
district director shall advise the applicant of its right to request
referral of the issue to the National Office for technical advice. The
technical advice provisions applicable in these cases are set forth in
paragraph (n)(9) of this section. If technical advice is issued, the
decision of the National Office is final and the applicant may not
thereafter appeal the issue to the Appeals office. See Sec.
601.106(a)(1)(iv)(a) and paragrph (o)(6) of this section
(3) Instructions to taxpayers. (i) If an applicant for a
determination letter does not comply with all the provisions of this
paragraph, the district director, in his discretion, may return the
application and point out to the applicant those provisions which have
not been met. If such a request is returned to the applicant, the 270
day period described in section 7476(b)(3) will not begin to run until
such time as the provisions of this paragraph are complied with.
(ii) An applicant requesting a determination letter must file with
the appropriate district director specified in paragraph (o)(3)(xii) of
this section the application form required by paragraphs (o)(3) (iii)
through (x) of this section including all information and documents
required by such form. (See section 6104 and the regulations thereunder
for provisions relating to the extent to which information submitted to
the Internal Revenue Service in connection with the application for
determination may be subject to public inspection.) However, before
filing such application, the applicant must comply with the provisions
of paragraphs (o)(3) (xiv) through (xx) of this section (relating to
notification of interested parties). (See paragraph (o)(5)(vi) of this
section with respect to the effective date of paragraphs (o) (3) (xiv)
through (xx) of this section.)
(iii) Paragraphs (o)(3) (iv)-(vi), (viii), and (ix) apply only to
applications for determinations in respect of plan years to which
section 410 of the Code does not apply. Paragraph (o)(3)(x) applies only
to applications for determinations in respect of plan years to which
section 410 applies. Paragraph (o)(3)(vii) applies whether or not the
application is for a determination in respect of plan years to which
section 410 applies. For this purpose, section 410 will be considered to
apply with respect to a
[[Page 72]]
plan year if an election has been made under section 1017(d) of the
Employee Retirement Income Security Act of 1974 to have section 410
apply to such plan year, whether or not the election is conditioned upon
the issuance by the Commissioner of a favorable determination. For
purposes of this paragraph (o)(3), in the case of an organization
described in section 410(c)(1), section 410 will be considered to apply
to a plan year of such organization for any plan year to which section
410(c)(2) applies to such plan.
(iv) If the request relates to the initial qualification of an
individually designed plan, a subsequent amendment thereto, or
compliance with the requirements for a foreign situs trust, the employer
should (a) if the plan does not include self-employed individuals, file
Form 4573, Application for Determination--Individually Designed Plan
(not covering self-employed individuals), or (b) if the plan includes
self-employed individuals, file Form 4574, Application for
Determination--Individually Designed Plan Covering Self-Employed
Individuals, except that where a bond purchase plan includes a self-
employed individual, file Form 4578, Application for Approval of Bond
Purchase Plan. (See paragraph (o)(3)(iii) for plan years to which this
paragraph (o)(3)(iv) applies.)
(v) If the request involves a curtailment or termination of the plan
(or complete discontinuance of contributions), the applicant should file
Form 4576, Application for Determination--Termination or Curtailment of
Plan. This form will also be applicable to the termination of a plan
that includes self-employed individuals. (See paragraph (o)(3)(iii) of
this section for plan years to which this paragraph (o)(3)(v) applies.)
(vi) An association of employers or a board of trustees should file
Form 4577, Application for Determination--Industry-Wide Plan and Trust,
if the request relates to the initial qualification or subsequent
amendments of an industry-wide or area-wide union negotiated plan. (See
paragraph (o)(3)(iii) of this section for plan years to which this
paragraph (o)(3)(vi) applies.)
(vii) If the request relates to the qualification of a bond purchase
plan, which includes self-employed individuals, the applicant should
file, in duplicate, Form 4578, Application for Approval of Bond Purchase
Plan that includes Self-Employed Individuals. When properly completed,
Form 4578 will constitute a bond purchase plan. (See paragraph
(o)(3)(iii) for plan years to which this section (o)(3)(vii) applies.)
(viii) An employer who desires a determination letter on his
adoption of a master or prototype plan which is designed to satisfy
section 401(a) or 403(a) but which is not designed to include self-
employed individuals within the meaning of section 401(c)(1) must file
Form 4462, Employer Application--Determination as to Qualification of
Pension, Annuity, or Profit-sharing Plan and Trust, and furnish a copy
of the adoption agreement or other evidence of adoption of the plan and
such additional information as the district director may require. (See
paragraph (o)(3)(iii) of this section for plan years to which this
paragraph (o)(3)(viii) applies.)
(ix) An applicant who amends his adoption agreement under a master
or prototype plan may request a determination letter as to the effect of
such amendment by filing Form 4462 with his district director, together
with a copy of the amendment and a summary of the changes. However, in
the event an applicant desires to amend his adoption agreement under a
master or prototype plan and such amendment is not contemplated or
permitted under the plan, then such amendment will in effect substitute
an individually designed plan for the master or prototype plan. (See
paragraph (o)(3)(iii) of this section for plan years to which this
paragraph (o)(3)(ix) applies.)
(x) An applicant requesting a determination letter relating to a
defined contribution plan, other than a letter on the qualification of a
bond purchase plan, shall file in duplicate, Form 5301, Application for
Determination of Defined Contribution Plan, and Form 5302, Employee
Census. Those forms are to be filed in accordance with the instructions
therefor and accompanied by any schedules or additional material
prescribed in those instructions. (See paragraph (o)(3)(iii) of this
section
[[Page 73]]
for plan years to which this paragraph (o)(3)(x) applies.)
(xi) When, in connection with an application for a determination on
the qualification of the plan, it is necessary to determine whether an
organization (including a professional service organization) is a
corporation or an association classified as a corporation under Sec.
301.7701-2 of this chapter of the Regulations on Procedure and
Administration, and whether an employer-employee relationship exists
between it and its associates, the district director will make such
determination. In such cases, the application with respect to the
qualification of the plan should be filed in accordance with the
provisions herein set forth and should contain the information and
documents specified in the application. It should also be accompanied by
such information and copies of documents as the organization deems
appropriate to establish its status. The Service may, in addition,
require any further information that is considered necessary to
determine the status of the organization, the employment status of the
individuals involved, or the qualification of the plan. After the
taxable status of the organizations and the employer-employee
relationship have been determined, the key district director may issue a
determination letter as to the qualification of the plan.
(xii) Requests for determination letters on matters authorized by
paragraph (o)(2) of this section, and the necessary supporting data, are
to be addressed to the district director (whether or not such district
director is the director of a key district) specified below (determined
without regard to the application of section 414 (b) or (c) to the
plan):
(a) In the case of a plan for a single employer, the request shall
be addressed to the district director for the district in which such
employer's principal place of business is located.
(b) In the case of a single plan for a parent company and its
subsidiaries, the request shall be addressed to the district director
for the district in which the principal place of business of the parent
company is located, whether separate or consolidated returns are filed.
(c) In the case of a plan established or proposed for an industry by
all subscribing employers whose principal places of business are located
within more than one district, the request shall be addressed to the
district director for the district in which is located the principal
place of business of the trustee, or if more than one trustee, the usual
meeting place of the trustees.
(d) In the case of a pooled fund arrangement (individual trusts
under separate plans pooling their funds for investment purposes through
a master trust), the request on behalf of the master trust shall be
addressed to the district director for the district where the principal
place of business of such trust is located. Requests on behalf of the
participating trusts and related plans will be addressed as otherwise
provided herein.
(e) In the case of a plan of multiple employers (other than a master
or prototype plan) not otherwise herein provided for, the request shall
be addressed to the district director for the district in which is
located the principal place of business of the trustee, or if not
trusteed or if more than one trustee, the principal or usual meeting
place of the trustees or plan supervisors.
(xiii) The applicant's request for a determination letter may be
withdrawn by a written request at any time prior to appealing a proposed
determination to the regional office as described in paragraph (o)(6) of
this section. In the case of such a withdrawal the Service will not
render a determination of any type. A failure to render a determination
as a result of such a withdrawal will not be considered a failure of the
Secretary or his delegate to make a determination within the meaning of
section 7476. In the case of a withdrawal the district director may
consider the information submitted in connection with the withdrawn
request in a subsequent audit or examination.
(xiv) In the case of an application for a determination for plan
years to which section 410 applies (see paragraph (o)(5)(vi) of this
section), notice that an application for an advance determination
regarding the qualification of plans described in section 401(a),
[[Page 74]]
403(a), or 405(a) is to be made must be given to all interested parties
in the manner set forth in the regulations under section 7476 of the
Code.
(xv) When the notice referred to in paragraph (o)(3)(xiv) of this
section is given in the manner set forth in Sec. 1.7476-2(c) of this
chapter, such notice must be given not less than 10 days nor more than
24 days prior to the date the application for a determination is made.
See paragraph (o)(3)(xxi) of this section for determining when an
application is made. If, however, an application is returned to the
applicant for failure to adequately satisfy the notification requirement
with respect to a particular group or class of interested parties, the
applicant need not cause notice to be given to those groups or classes
of interested parties with respect to which the notice requirement was
already satisfied merely because, as a result of the resubmission of the
application, the time limitations of this paragraph (o)(3)(xv) would not
be met.
(xvi) The notice referred to in paragraph (o)(3)(xiv) of this
section shall be given in the manner prescribed in Sec. 1.7476-2 of
this chapter and shall contain the following information:
(a) A brief description identifying the class or classes of
interested parties to whom the notice is addressed (e.g., all present
employees of the employer, all present employees eligible to
participate);
(b) The name of the plan, the plan identification number, and the
name of the plan administrator;
(c) The name and taxpayer identification number of the applicant;
(d) That an application for a determination as to the qualified
status of the plan is to be made to the Internal Revenue Service,
stating whether the application relates to an initial qualification, a
plan amendment or a plan termination, and the address of the district
director to whom the application will be submitted;
(e) A description of the class of employees eligible to participate
under the plan;
(f) Whether or not the Service has issued a previous determination
as to the qualified status of the plan;
(g) A statement that any person to whom the notice is addressed is
entitled to submit, or request the Department of Labor to submit, to the
district director described in paragraph (o)(3)(xvi)(d) of this section,
a comment on the question of whether the plan meets the requirements for
qualification under Part I of Subchapter D of Chapter 1 of the Internal
Revenue Code of 1954; that two or more such persons may join in a single
comment or request; and that if such a person or persons request the
Department of Labor to submit a comment and that department declines to
do so in respect of one or more matters raised in the request, the
person or persons so requesting may submit a comment to the district
director in respect of the matters on which the Department of Labor
declines to comment;
(h) That a comment to the district director or a request of the
Department of Labor must be made according to the following procedures:
(1) A comment to the district director must be received on or before
the 45th day (specified by date) after the day on which the application
for determination is received by the district director;
(2) Or if the comment is being submitted on a matter on which the
Department of Labor was first requested but declined to comment, on or
before the later of such 45th day or the 15th day after the day on which
the Department of Labor notifies such person or persons that it declines
to comment, but in no event later than the 60th day (specified by date)
after the day the application is received by the district director; and
(3) A request of the Department of Labor to submit such a comment
must be received by such department on or before the 25th day (specified
by date) (or if the person or persons requesting the Department of Labor
to submit such a comment wish to preserve their right to submit a
comment to the district director in the event the Department of Labor
declines to comment, on or before the 15th day (specified by date))
after the day the application is received by the district director;
[[Page 75]]
(i) except to the extent there is included in the notice the
additional informational materials which paragraphs (o) (3) (xviii),
(xix), and (xx) of this section require to be made available to
interested parties, a description of a reasonable procedure whereby such
additional informational material will be made available to them (see
paragraph (o)(3)(xvii) of this section).
(xvii) The procedure referred to in paragraph (o)(3)(xvi)(i) of this
section whereby the additional informational material required by
paragraphs (o)(3)(xviii), (xix), and (xx) of this section will (to the
extent not included in this notice) be made available to interested
parties, may consist of making such material available for inspection
and copying by interested parties at a place or places reasonably
accessible to such parties, or supplying such material by using a method
of delivery or a combination thereof that is reasonably calculated to
ensure that all interested parties will have access to the materials.
The procedure referred to in paragraph (o)(3)(xvi)(i) of this section
must be immediately available to all interested parties and must be
designed to supply them with such additional informational material in
time for them to pursue their rights within the time period prescribed,
and must be available until the earlier of the filing of a pleading
commencing a declaratory judgment action under section 7476 with respect
to the qualification of the plan or the ninety-second day after the day
the notice of final determination is mailed to the applicant.
(xviii) Unless provided in the notice, the following materials shall
be made available to interested parties under a procedure described in
paragraph (o)(3)(xviii) of this section:
(a) An updated copy of the plan and the related trust agreement (if
any);
(b) The application for determination;
Provided, however, That if there would be less than 26 participants in
the plan, as described in the application (including, as participants,
retired employees and beneficiaries of deceased employees who have a
nonforefeitable right to benefits under the plan and employees who would
be eligible to participate upon making mandatory employee contributions,
if any), then in lieu of making such materials available to interested
parties who are not participants (as described above), there may be made
available to such interested parties a document containing the following
information: a description of the plan's requirements respecting
eligibility for participation and benefits; a description of the
provisions providing for nonforfeitable benefits; a description of the
circumstances which may result in ineligibility, or denial or loss of
benefits; a description of the source of financing of the plan and the
identity of any organization through which benefits are provided;
whether the applicant is claiming in his application that the plan meets
the requirements of section 410(b) (1) (A) of the Code, and, if not, the
coverage schedule required by the application in the case of plans not
meeting the requirements of such section. However, once such an
interested party or his designated representative receives a notice of
final determination, the applicant must, upon request, make available to
such interested party (regardless of whether or not the interested party
is a participant in the plan and regardless of whether or not the plan
has less than 26 participants) an updated copy of the plan and related
trust agreement (if any) and the application for determination.
Information of the type described in section 6104(a) (1) (D) of the Code
should not be included in the application, plan, or related trust
agreement submitted to the Internal Revenue Service. Accordingly, such
information should not be included in any of the materials required by
this paragraph (o)(3) to be available to interested parties. There may
be excluded from such material information contained in Form 5302
(Employee Census). However, information showing the number of
individuals covered and not covered in the plan, listed by compensation
range, shall not be excluded.
(xix) Unless provided in the notice, there shall be made available
to interested parties under a procedure described in paragraph
(o)(3)(xvii) of this section, any additional document dealing with the
application which is submitted by or for the applicant to the Internal
Revenue Service, or furnished
[[Page 76]]
by the Internal Revenue Service to the applicant; provided, however, if
there would be less than 26 participants in the plan as described in the
application (including, as participants, retired employees and
beneficiaries of deceased employees who have a nonforfeitable right to
benefits under the plan and employees who would be eligible to
participate upon making mandatory employee contributions, if any), such
additional documents need not be made available to interested parties
who are not participants (as described above) until they or their
designated representative, receive a notice of final determination. The
applicant may also withhold from such inspection and copying,
information described in section 6104(a) (1) (C) and (D) of the Code
which may be contained in such additional documents.
(xx) Unless provided in the notice, there shall be made available to
all interested parties under a procedure described in paragraph
(o)(3)(xvii) of this section, material setting forth the following
information:
(a) The rights of interested parties described in paragraph
(o)(5)(i) of this section; and
(b) The information provided in paragraphs (o)(5)(ii), (iii), (iv)
and (v) of this section.
(xxi) An application for an advance determination, a comment to the
district director, or a request to the Department of Labor, shall be
deemed made when it is received by the district director, or the
Department of Labor. The notice to interested parties required by
paragraph (o)(3)(xiv) of this section shall be deemed given when the
notice is posted or sent to the person in the manner prescribed in Sec.
1.7476-2 of this chapter. In any case where such an application,
request, comment, or notice is sent by mail, it shall be deemed received
as of the date of the postmark (or if sent by certified or registered
mail, the date of certification or registration), if it is deposited in
the mail in the United States in an envelope, or other appropriate
wrapper first class postage prepaid, properly addressed. However, if
such an application, request or comment is not received within a
reasonable period from the date of postmark, the immediately preceding
sentence shall not apply.
(4) Key district offices. Following are the 19 key district offices
that issue determination letters and the area covered:
Key district(s) IRS districts covered
Central Region:
Cincinnati.............................. Cincinnati, Louisville,
Indianapolis
Cleveland............................... Cleveland, Parkersburg
Detroit................................. Detroit
Mid-Atlantic Region:
Baltimore............................... Baltimore (which includes
the District of Columbia
and Office of International
Operations), Pittsburgh,
Richmond
Philadelphia............................ Philadelphia, Wilmington
Newark.................................. Newark
Midwest Region:
Chicago................................. Chicago
St. Paul................................ St. Paul, Fargo, Aberdeen,
Milwaukee
St. Louis............................... St. Louis, Springfield, Des
Moines, Omaha
North-Atlantic Region:
Boston.................................. Boston, Augusta, Burlington,
Providence, Hartford,
Portsmouth
Manhattan............................... Manhattan
Brooklyn................................ Brooklyn, Albany, Buffalo
Southeast Region:
Atlanta................................. Atlanta, Greensboro,
Columbia, Nashville
Jacksonville............................ Jacksonville, Jackson,
Birmingham
Southwest Region:
Austin.................................. Austin, New Orleans,
Albuquerque, Denver,
Cheyenne
Dallas.................................. Dallas, Oklahoma City,
Little Rock, Wichita
Western Region:
Los Angeles............................. Los Angeles, Phoenix,
Honolulu
San Francisco........................... San Francisco, Salt Lake
City, Reno
Seattle................................. Seattle, Portland,
Anchorage, Boise, Helena
(5) Administrative remedies of interested parties and the Pension
Benefit Guaranty Corporation. (i) With respect to plan years to which
section 410 applies (see paragraph (o)(5)(vi) of this section), persons
who qualify as interested parties under the regulations issued under
section 7476 and the Pension Benefit Guaranty Corporation shall have the
following rights:
(a) To submit to the district director for the district where an
application for determination is filed, by the 45th day after the day on
which the application is received by the district director, a written
comment on said application, with respect to the qualification of the
plan under Subchapter D of Chapter 1 of the Internal Revenue Code.
(b) To request the Administrator of Pension and Welfare Benefit
Programs, Department of Labor, 200 Constitution Avenue, NW, Washington,
DC 20210, to
[[Page 77]]
submit to such district director such a written comment under the
provisions of section 3001(b) (2) of the Employee Retirement Income
Security Act of 1974. Such a request, if made by an interested party or
parties, must be received by such department on or before the 25th day
after the day said application is received by the district director.
However, if such party or parties requesting the Department of Labor to
submit such a comment wish to preserve their rights to submit a comment
to the district director in the event the Department of Labor declines
to comment (pursuant to paragraph (o)(5)(i)(c) of this section), such
request must be received by such department on or before the 15th day
after the day the application is received by the district director.
(c) If a request described in paragraph (o)(5)(i)(b) of this section
is made and the Department of Labor notifies the interested party or
parties making the request that it declines to submit a comment on a
matter concerning qualification of the plan which was raised in such
request, to submit a written comment to the district director on such
matter by the later of the 45th day after the day the application for
determination is received by the district director or the 15th day after
the day on which the Department of Labor notifies such party or parties
that it declines to submit a comment on such matter, but, in no event
later than the 60th day after the application for determination was
received. (See paragraph (o)(5)(iii) of this section for determining
when notice that the Department of Labor declines to comment is received
by an interested party or parties.) Such a comment must comply with the
requirements of paragraph (o)(5)(ii) of this section, and include a
statement that the comment is being submitted on matters raised in a
request to the Department of Labor on which that department declined to
comment.
(ii) A comment submitted by an interested party or parties to the
district director must be in writing, signed by such party or parties or
by an authorized representative of such party or parties (as provided in
paragraph (e) (6) of this section), be addressed to the district
director described in paragraph (o)(3)(xvi)(d) of this section, and
contain the following:
(a) The name or names of the interested party or parties making the
comment;
(b) The name of taxpayer identification number of the applicant
making the application;
(c) The name of the plan and the plan identification number;
(d) Whether the party or parties submitting the comments are--
(1) Employees eligible to participate under the plan,
(2) Former employees or beneficiaries of deceased former employees
who have a vested right to benefits under the plan, or
(3) Employees not eligible to participate under the plan;
(e) The specific matter or matters raised by the interested party or
parties on the question of whether the plan meets the requirements for
qualification under Part I of Subchapter D of the Code, and how such
matter or matters relate to the interests of such party or parties
making such comment.
(f) The address of the interested party submitting the comment to
which all correspondence, including a notice of the Internal Revenue
Service's final determination with respect to qualification, should be
sent. (See section 7476(b)(5) of the Code.) If more than one interested
party submits the comment, they must designate a representative for
receipt of such correspondence and notice on behalf of all interested
parties submitting the said comment, and state the address of such
representative. Such representative shall be one of the interested
parties submitting the comment or the authorized representative.
(iii) For purposes of paragraph (o)(3)(xvi)(h) and (o)(5)(i)(c),
notice by the Department of Labor that it declines to comment shall be
deemed given to the interested party designated to receive such notice
when received by him.
(iv) A request of the Department of Labor to submit a comment to the
district director must be in writing, signed, and in addition to the
information prescribed in paragraph (o)(5)(ii) of
[[Page 78]]
this section must also contain the address of the district director to
whom the application was, or will be, submitted. The address designated
for notice by the Internal Revenue Service will be used by the
Department of Labor in communicating with the party or parties
submitting the request.
(v) The contents of written comments submitted by interested parties
to the Internal Revenue Service pursuant to paragraphs (o)(5)(i)(a) and
(c) will not be treated as confidential material and may be inspected by
persons outside the Internal Revenue Service, including the applicant
for the determination. Accordingly, designations of material as
confidential or not to be disclosed, contained in such comments, will
not be accepted. Thus, a person submitting a written comment should not
include therein material that he considers to be confidential or
inappropriate for disclosure to the public. It will be presumed by the
Internal Revenue Service that every written comment submitted to it is
intended by the party or parties submitting it to be subject in its
entirety to public inspection and copying.
(vi)(a) Paragraphs (o)(3)(xiv) through (xxi) and (o)(5) of this
section apply to an application for an advance determination in respect
of a plan year or years to which section 410 applies to the plan,
whether or not such application is received by the district director
before the first date on which such section applies to the plan.
(b) For purposes of paragraph (o)(5)(vi)(a) of this section, section
410 shall be considered to apply to a plan year if an election has been
made under section 1017(d) of the Employee Retirement Income Security
Act of 1974 to have section 410 apply to such plan year, whether or not
the election is conditioned upon the issuance by the Commissioner of a
favorable determination.
(c) For purposes of paragraph (o)(5)(vi)(a) of this section, in the
case of an organization described in section 410(c) (1), section 410
will be considered to apply to a plan year of such organization for any
plan year to which section 410(c) (2) applies to such plan.
(vii) The Internal Revenue Service will provide to the applicant a
copy of all comments on the application submitted pursuant to paragraph
(o)(5)(i)(a), (b) or (c) of this section. In addition, the Internal
Revenue Service will provide to the applicant a copy of all
correspondence in respect of a comment between the Internal Revenue
Service and a person submitting the comment.
(6) Reference of matters to the Appeals office. (i) Where issues
arise in a district director's office on matters within the
contemplation of paragraph (o)(2)(i) of this section, and the key
district director issues a notice of proposed determination which is
adverse to the applicant, the applicant may appeal the proposed
determination to the Appeals office. However, the applicant may not
appeal a determination that is based on a National Office technical
advice. See Sec. 601.106 (a)(1)(iv)(a) and paragraph (o)(2)(iii) of
this section. The applicant shall notify the key district director that
it intends to request Appeals office consideration by submitting the
request, in writing, to the key district director within 30 days from
issuance of the notice of proposed determination. The key district
director will forward the request and the administrative record to the
Appeals office and will so notify the applicant in writing. A failure by
the applicant to request
Appeals office consideration will constitute a failure to exhaust
available administrative remedies as required by section 7476(b)(3) and
will thus preclude the applicant from seeking a declaratory judgment as
provided under section 7476. (See paragraph (o)(10)(i)(c) of this
section.)
(ii) The request for Appeals office consideration must show the
following:
(a) Date of application for determination letter;
(b) Name and address of the applicant and the name and address of
the representative, if any, who has been authorized to represent the
applicant as provided in paragraph (c)(6) of this section;
(c) The key district office in which the case is pending;
[[Page 79]]
(d) Type of plan (pension, annuity, profit-sharing, stock bonus,
bond purchase, and foreign situs trusts), and type of action involved
(initial qualification, amendment, curtailment, or termination);
(e) Date of filing this request with the key district director and
the date and symbols of the letter referred to in paragraph (o)(6)(i) of
this section;
(f) A complete statement of the issues and a presentation of the
arguments in support of the applicant's position; and
(g) Whether a conference is desired.
(iii) After receipt of the administrative record in the Appeals
office, the applicant will be afforded the opportunity for a conference,
if a conference was requested. After full consideration of the entire
administrative record, the Appeals office will notify the applicant in
writing of the proposed decision and the reasons therefor and will issue
a notice of final determination in accordance with the decision.
However, if the proposed disposition by the Appeals office is contrary
to a National Office technical advice concerning qualification, issued
prior to the case, the proposed disposition will be submitted to the
Assistant Commissioner (Employee Plans and Exempt Organizations) and the
decision of that official will be followed by the Appeals office. See
Sec. 601.106(a)(1)(iv)(b). Additionally, if the applicant believes that
the case involves an issue with respect to which referral for technical
advice is appropriate, the applicant may ask the appeals office to
request technical advice from the National Office. The Appeals office
shall advise the applicant of its right to request referral of the issue
to the National Office for technical advice. The technical advice
provisions applicable to these cases are set forth in paragraph (n)(9)
of this section. If technical advice is issued, the decision of the
National Office will be followed by the Appeals office. See paragraph
(n)(9)(viii)(a) of this section.
(iv) Applicants are advised to make full presentation of the facts,
circumstances, the arguments at the initial level of consideration,
since submission of additional facts, circumstances, and arguments at
the Appeals office may result in suspension of Appeals procedures and
referral of the case back to the key district for additional
consideration.
(7) Issuance of the notice of final determination. The key district
director or Appeals office will send notice of the final determination
to the applicant. The key district director will send notice of the
final determination to the interested parties who have previously
submitted comments on the application to the Internal Revenue Service
pursuant to paragraph (o)(5)(i) (a) or (c) of this section (or to the
persons designated by them to receive such notice), to the Department of
Labor in the case of a comment submitted by that department upon the
request of interested parties or the Pension Benefit Guaranty
Corporation pursuant to paragraph (o)(5)(i)(b) of this section, and to
the Pension Benefit Guaranty Corporation if it has filed a comment
pursuant to paragraph (o)(5)(i)(a) of this section.
(8) Administrative record. (i) In the case of a request for an
advance determination in respect of a retirement plan, the determination
of the district director or Appeals office on the qualification or
nonqualification of the retirement plan shall be based solely on the
facts contained in the administrative record. Such administrative record
shall consist of the following:
(a) The request for determination, the retirement plan and any
related trust instruments, and any written modifications or amendments
thereof made by the applicant during the proceedings within the Internal
Revenue Service;
(b) All other documents submitted to the Internal Revenue Service by
or on behalf of the applicant in respect of the request for
determination;
(c) All written correspondence between the Internal Revenue Service
and the applicant in respect of the request for determination and any
other documents issued to the applicant from the Internal Revenue
Service;
(d) All written comments submitted to the Internal Revenue Service
pursuant to paragraphs (o)(5)(i) (a), (b), and (c) of this section, and
all correspondence in respect of comments submitted between the Internal
Revenue Service and persons (including the Pension
[[Page 80]]
Benefit Guaranty Corporation and the Department of Labor) submitting
comments pursuant to paragraphs (o)(5)(i) (a), (b), and (c) of this
section;
(e) In any case in which the Internal Revenue Service makes an
investigation regarding the facts as represented or alleged by the
applicant in his request for determination or in comments submitted
pursuant to paragraphs (o)(5)(i) (a), (b), and (c) of this section, a
copy of the official report of such investigation.
(ii) The administrative record shall be closed upon the earlier of
the following events:
(a) The date of mailing of a notice of final determination by the
Internal Revenue Service in respect of the application for
determination; or
(b) The filing of a petition with the United States Tax Court
seeking a declaratory judgment in respect of the retirement plan.
Any oral representation or modification of the facts as represented or
alleged in the application for determination or in a comment filed by an
interested party, which is not reduced to writing and submitted to the
Service shall not become a part of the administrative record and shall
not be taken into account in the determination of the qualified status
of the retirement plan by the district director or Appeals office.
(9) Notice of final determination. For purposes of this paragraph
(o), the notice of final determination shall be--
(i) In the case of a final determination which is favorable to the
applicant, the letter issued by the key district director or Appeals
office (whether or not by certified or registered mail) which states
that the applicant's plan satisfies the qualification requirements of
the Internal Revenue Code.
(ii) In the case of a final determination which is adverse to the
applicant, the letter issued by certified or registered mail by the key
district director or Appeals office, subsequent to a letter of proposed
determination, stating that the applicant's plan fails to satisfy the
qualification requirements of the Internal Revenue Code.
(10) Exhaustion of administrative remedies. For purposes of section
7476(b)(3), a petitioner shall be deemed to have exhausted the
administrative remedies available to him in the Internal Revenue Service
upon the completion of the steps described in paragraph (o)(10) (i),
(ii), or (iii) of this section, subject, however, to paragraphs (o)(10)
(iv) and (v) of this section. If an applicant, interested party, or the
Pension Benefit Guaranty Corporation does not complete the applicable
steps described below, such applicant, interested party, or the Pension
Benefit Guaranty Corporation will not have exhausted available
administrative remedies as required by section 7476(b)(3) and will thus
be precluded from seeking a declaratory judgment under section 7476
except to the extent that paragraph (o)(10) (iv)(b) or (v) of this
section applies.
(i) The administrative remedies of an applicant with respect to any
matter relating to the qualification of a plan are:
(a) Filing a completed application with the appropriate district
director pursuant to paragraphs (o)(3) (iii) through (xii) of this
section;
(b) Compliance with the requirements pertaining to notice to
interested parties as set forth in paragraphs (o)(3)(xiv) through
(o)(3)(xxi) of this section;
(c) An appeal to the Appeals office pursuant to paragraph (o)(6) of
this section, in the event of a notice of proposed adverse determination
from the district director.
(ii) The administrative remedy of an interested party with respect
to any matter relating to the qualification of the plan is submission to
the district director of a comment raising such matter in accordance
with paragraph (o)(5)(i)(a) of this section or requesting the Department
of Labor to submit to the district director a comment with respect to
such matter in accordance with paragraph (o)(5)(i)(b) of this section,
and, if such department declines to comment, submission of such a
comment in accordance with paragraph (o)(5)(i)(c) of this section, so
that such comment may be considered by the Internal Revenue Service
through the administrative process.
[[Page 81]]
(iii) The administrative remedy of the Pension Benefit Guaranty
Corporation with respect to any matter relating to the qualification of
the plan is submission to the district director of a comment raising
such matter in accordance with paragraph (o)(5)(i)(a) of this section or
requesting the Department of Labor to submit to the district director a
comment with respect to such matter in accordance with paragraph
(o)(5)(i)(b) of this section, and, if such department declines to
comment, submission of such a comment to the Internal Revenue Service
directly, so that such comment may be considered by the Internal Revenue
Service through the administrative process.
(iv) An applicant, or an interested party, or the Pension Benefit
Guaranty Corporation shall in no event be deemed to have exhausted his
(its) administrative remedies prior to the earlier of:
(a) The completion of all the steps described in paragraph (o)(11)
(i), (ii), or (iii) of this section, whichever is applicable, subject,
however, to paragraph (o)(11)(v), or
(b) The expiration of the 270 day period described in section
7476(b)(3), in a case where the completion of the steps referred to in
paragraph (o)(11)(iv)(a) of this section shall not have occurred before
the expiration of such 270 day period because of the failure of the
Internal Revenue Service to proceed with due diligence.
The step described in paragraph (o)(10)(i)(c) of this section will not
be considered completed until the Internal Revenue Service has had a
reasonable time to act upon the appeal. In addition, the administrative
remedies described in paragraphs (o)(11) (ii) and (iii) will not be
considered completed until the Internal Revenue Service has had a
reasonable time to consider the comments submitted pursuant to such
paragraphs at each step of the administrative process described in
paragraph (o)(11)(i).
(v) The administrative remedy described in paragraph (o)(10)(i)(c)
of this section will not be available to an applicant with respect to
any issue on which technical advice from the National Office has been
obtained.
(p) Pension plans of self-employed individuals--(1) Rulings,
determination letters, and opinion letters. (i) The National Office of
the Service, upon request, will furnish a written opinion as to the
acceptability (for the purpose of sections 401 and 501(a) of the Code)
of the form of any master or prototype plan designed to include groups
of self-employed individuals who may adopt the plan, where the plan is
submitted by a sponsor that is a trade or professional association,
bank, insurance company, or regulated investment company as defined in
section 851 of the Code. Each opinion letter will bear an identifying
plan serial number. If the trustee or custodian has been designated at
the time of approval of a plan as to form, a ruling will be issued as to
the exempt status of such trust or custodial account which forms part of
the master or prototype plan. As used here, the term ``master plan''
refers to a standardized form of plan, with a related trust or custodial
agreement, where indicated, administered by the sponsoring organization
for the purpose of providing plan benefits on a standardized basis. The
term ``prototype plan'' refers to a standardized form of plan, with or
without a related form of trust or custodial agreement, that is made
available by the sponsoring organization, for use without change by
employers who wish to adopt such a plan, and which will not be
administered by the sponsoring organization that makes such form
available. The degree of relationship among the separate employers
adopting either a master plan or prototype plan or to the sponsoring
organization is immaterial.
(ii) Since a determination as to the qualification of a particular
employer's plan can be made only with regard to facts peculiar to that
employer, a letter expressing the opinion of the Service as to the
acceptability of the form of a master or prototype plan will not
constitute a ruling or determination as to the qualification of a plan
as adopted by any individual employer or as to the exempt status of a
related trust or custodial account. However, where an employer adopts a
master or prototype plan and any related prototype trust or custodial
account previously approved as to form, and observes the provisions
[[Page 82]]
thereof, such plan and trust or custodial account will be deemed to
satisfy the requirements of sections 401 and 501(a) of the Code,
provided the eligibility requirements and contributions on benefits
under the plan for owner-employees are not more favorable than for other
employees, including those required to be covered under plans of all
businesses controlled by such owner-employees.
(iii) Although district directors no longer make advance
determinations on plans of self-employed individuals who have adopted
previously approved master or prototype plans, they will continue, upon
request, to issue determination letters as to the qualification of
individually designed plans (those not utilizing a master or prototype
plan) and the exempt status of a related trust or custodial account, if
any, in accordance with the procedures set forth in paragraph (o) of
this section.
(2) Determination letters as to qualified bond purchase plans. A
determination as to the qualification of a bond purchase plan will, upon
request, be made by the appropriate district director. Form 4578,
Application for Approval of Bond Purchase Plan, must be used for this
purpose. When properly completed, this form will constitute a bond
purchase plan.
(3) Instructions to sponsoring organizations and employers. (i) A
sponsoring organization of the type referred to in subparagraph (1)(i)
of this paragraph, that desires a written opinion as to the
acceptability of the form of a master or prototype plan (or as to the
exempt status of a related trust or custodial account) should submit its
request to the National Office. Copies of all documents, including the
plan and trust instruments and all amendments thereto, together with
specimen insurance contracts (where applicable) must be submitted with
the request. The request must be submitted to the Commissioner of
Internal Revenue Service, Washington, DC 20224, Attn: T:MS: PT. Form
3672, Application for Approval of Master or Prototype Plan for Self-
Employed Individuals, is to be used for this purpose.
(ii) If, subsequent to obtaining approval of the form of a master or
prototype plan, an amendment is to be made, the procedure will depend on
whether the sponsor is authorized to act on behalf of the subscribers.
(a) If the plan provides that each employer has delegated to the
sponsor the power to amend the plan and that each employer shall be
deemed to have consented thereto, the plan may be amended by the
sponsor. If the plan contains no specific provision permitting the
sponsor to amend such plan, but all employers consent in writing to
permit such amendment, the sponsor may then amend the plan. However,
where a sponsor is unable to secure the consent of each employer, the
plan cannot be amended by the sponsor. In such cases, any change will
have to be effected by the adoption of a new plan and the submission of
a new Form 3672. The new plan will be complete and separate from the old
plan and individual employers may, if they desire, substitute the new
plan for the old plan.
(b) In the first two instances mentioned above, where the plan has
been properly amended, the sponsor must submit Form 3672, a copy of the
amendment and, if required, copies of the signed consent of each
participating employer.
(c) Upon approval of the amendment by the Service, an opinion letter
will be issued to the sponsor containing the serial number of the
original plan followed by a suffix: ``A-1'' for the first amendment,
``A-2'' for the second amendment, etc. Employers adopting the form of
plan subsequent to the date of the amendment will use the revised serial
number.
(d) If a new plan is submitted, together with Form 3672 and copies
of all documents evidencing the plan, an opinion letter bearing a new
serial number will be issued to the sponsor and all employers who adopt
the new plan shall use the new serial number. Employers who adopted the
old plan will continue to use the original serial number.
(4) Applicability. The general procedures of paragraph (a) through
(m) and paragraph (o) of this section, relating to the issuance of
rulings and determination letters, are applicable to requests relating
to the qualification of plans covering self-employed individuals under
sections 401 and 405(a) of the
[[Page 83]]
Code and the exempt status of related trusts or custodial accounts under
section 501(a), to the extent that the matter is not covered by the
specific procedures and instructions contained in this paragraph.
(q) Corporate Master and prototype plans--(1) Scope and definitions.
(i) The general procedures set forth in this paragraph pertain to the
issuance of rulings, determination letters, and opinion letters relating
to master and prototype pension, annuity, and profit-sharing plans
(except those covering self-employed individuals) under section 401(a)
of the Code, and the status for exemption of related trusts or custodial
accounts under section 501(a). (A custodial account described in section
401(f) of the Code is treated as a qualified trust for purposes of the
Code.) These procedures are subject to the general procedures set forth
in paragraph (o) of this section, and relate only to master plans and
prototype plans that do not include self-employed individuals and are
sponsored by trade or professional associations, banks, insurance
companies, or regulated investment companies. These plans are further
identified as ``variable form'' and ``standardized form'' plans.
(ii) A master plan is a form of plan in which the funding
organization (trust, custodial account, or insurer) is specified in the
sponsor's application, and a ``prototype plan'' is a form of plan in
which the funding organization is specified in the adopting employer's
application.
(iii) A variable form plan is either a master or prototype plan that
permits an employer to select various options relating to such basic
provisions as employee coverage, contributions, benefits, and vesting.
These options must be set forth in the body of the plan or in a separate
document. Such plan, however, is not complete until all provisions
necessary for qualification under section 401(a) of the Code are
appropriately included.
(iv) A standardized form plan is either a master or prototype plan
that meets the requirements of subparagraph (2) of this paragraph.
(2) Standardized form plan requirements. A standardized form plan
must be complete in all respects (except for choices permissible under
subdivisions (i) and (iv) of this subparagraph) and contain among other
things provisions as to the following requirements:
(i) Coverage. The percentage coverage requirements set forth in
section 401(a)(3)(A) of the Code must be satisfied. Provisions may be
made, however, for an adopting employer to designate such eligibility
requirements as are permitted under that section.
(ii) Nonforfeitable rights. Each employee's rights to or derived
from the contributions under the plan must be nonforfeitable at the time
the contributions are paid to or under the plan, except to the extent
that the limitations set forth in Sec. 1.401-4(c) of the Income Tax
Regulations, regarding early termination of a plan, may be applicable.
(iii) Bank trustee. In the case of a trusteed plan, the trustee must
be a bank.
(iv) Definite contribution formula. In the case of a profit-sharing
plan, there must be a definite formula for determining the employer
contributions to be made. Provision may be made, however, for an
adopting employer to specify his rate of contribution.
(3) Rulings, determination letters, and opinion letters. (i) A
favorable determination letter as to the qualification of a pension or
profit-sharing plan and the exempt status of any related trust or
custodial account, is not required as a condition for obtaining the tax
benefits pertaining thereto. However, paragraph (c)(5) of this section
authorizes district directors to issue determination letters as to the
qualification of plans and the exempt status of related trusts or
custodial accounts.
(ii) In addition, the National Office upon request from a sponsoring
organization will furnish a written opinion as to the acceptability of
the form of a master or prototype plan and any related trust or
custodial account, under sections 401(a) and 501(a) of the Code. Each
opinion letter will bear an identifying plan serial number. However,
opinion letters will not be issued under this paragraph as to (a) plans
of a parent company and its subsidiaries, (b) pooled fund arrangements
contemplated by Revenue Ruling 56-267, C.B. 1956-1, 206, (c) industry-
wide or
[[Page 84]]
area-wide union-negotiated plans, (d) plans that include self-employed
individuals, (e) stock bonus plans, and (f) bond purchase plans.
(iii) A ruling as to the exempt status of a trust or custodial
account under section 501(a) of the Code will be issued to the trustee
or custodian by the National Office where such trust or custodial
account forms part of a plan described in subparagraph (1) of this
paragraph and the trustee or custodian is specified on Form 4461,
Sponsor Application--Approval of Master or Prototype Plan. Where not so
specified, a determination letter as to the exempt status of a trust or
custodial account will be issued by the district director for the
district in which is located the principal place of business of an
employer who adopts such trust or custodial account after he furnishes
the name of the trustee or custodian.
(iv) Since a determination as to the qualification of a particular
employer's plan can be made only with regard to facts peculiar to such
employer, a letter expressing the opinion of the Service as to the
acceptability of the form of a master or prototype plan will not
constitute a ruling or determination as to the qualification of a plan
as adopted by any individual employer nor as to the exempt status of a
related trust or custodial account.
(v) A determination as to the qualification of a plan as it relates
to a particular employer will be made by the district director for the
district in which each employer's principal place of buisness is
located, if the employer has adopted a master or prototype plan that has
been previously approved as to form. An employer who desires such a
determination must file Form 4462, Employer Application--Determination
as to Qualification of Pension, Annuity, or Profit-Sharing Plan and
Trust, and furnish a copy of the adoption agreement or other evidence of
adoption of the plan and such additional information as the district
director may require.
(vi) Where master or prototype plans involve integration with Social
Security benefits, it is impossible to determine in advance whether in
an individual case a particular restrictive definition of the
compensation (such as basic compensation) on which contributions or
benefits are based would result in discrimination in contributions or
benefits in favor of employees who are officers, shareholders, persons
whose principal duties consist in supervising the work of other
employees, or highly compensated employees. See Revenue Ruling 69-503
C.B. 1969-2, 94. Accordingly, opinion letters relating to master or
prototype plans that involve integration with Social Security benefits
will not be issued except for those plans where annual compensation, for
the purposes of Sec. Sec. 3.01, 5.02, 6.02, 6.03, 13.01, 13.02, and
14.02 of Revenue Ruling 69-4 C.B. 1969-1, 118, is defined to be all of
each employee's compensation that would be subject to tax under section
3101(a) of the Code without the dollar limitation of section 3121(a)(1)
of the Code.
(4) Request by sponsoring organizations and employers. (i) The
National Office will consider the request of a sponsoring organization
desiring a written opinion as to the acceptability of the form of a
master or prototype plan and any related trust or custodial account.
Such request is to be made on Form 4461 and filed with the Commissioner
of Internal Revenue, Washington, DC 20224, attention T:MS:PT. Copies of
all documents, including the plan and trust or custodial agreement,
together with specimen insurance contracts, if applicable, are to be
submitted with the request. In making its determination, the National
Office may require additional information as appropriate.
(ii) Each district director, in whose jurisdiction there are
employers who adopt the form of plan, must be furnished a copy of the
previously approved form of plan and related documents by the sponsoring
organization. The sponsoring organization must also furnish such
district director a copy of all amendments subsequently approved as to
form by the National Office.
(iii) The sponsoring organization must furnish copies of opinion
letters as to the acceptability of the form of plan, including
amendments (see subparagraph (5) of this paragraph), to all adopting
employers.
[[Page 85]]
(5) Amendments. (i) Subsequent to obtaining approval of the form of
a master or prototype plan, a sponsoring organization may wish to amend
the plan. Whether a sponsoring organization may effect an amendment
depends on the plan's administrative provisions.
(ii) If the plan provides that each subscribing employer has
delegated authority to the sponsor to amend the plan and that each such
employer shall be deemed to have consented thereto, the plan may be
amended by the sponsor acting on behalf of the subscribers. If the plan
does not contain such provision but all subscribing employers consent in
a collateral document to permit amendment, the sponsor, acting on their
behalf, may amend the plan. However, where a sponsor is unable to secure
the consent of each such employer, the plan cannot be amended. In such
cases any change can only be effected by the establishment of a new plan
and the submission of a new Form 4461 by the sponsor. The new plan must
be complete and separate from the old plan, and individual employers
may, if they desire, substitute the new plan for the old plan.
(iii) Where the plan has been amended pursuant to subdivision (ii)
of this subparagraph, the sponsor is to submit an application, Form
4461, a copy of the amendment, a description of the changes, and a
statement indicating the provisions in the original plan authorizing
amendments, or a statement that each participating employer's consent
has been obtained.
(iv) Upon approval of the amendment by the National Office, an
opinion letter will be issued to the sponsor containing the serial
number of the original plan, followed by a suffix: ``A-1'' for the first
amendment, ``A-2'' for the second amendment, etc. Employers adopting the
form of plan subsequent to the date of the amendment must use the
revised serial number.
(v) If a new plan is submitted, together with Form 4461 and copies
of all documents evidencing the plan, an opinion letter bearing a new
serial number will be issued to the sponsor, and all employers who adopt
the new plan are to use the new serial number. Employers who adopted the
old plan continue to use the original serial number. However, any
employer who wishes to change to the new plan may do so by filing with
his district director a new Form 4462, indicating the change.
(vi) An employer who amends his adoption agreement may request a
determination letter as to the effect of such amendment by filing Form
4462 with his district director, together with a copy of the amendment
and a summary of the changes. However, in the event an employer desires
to amend his adoption agreement under a master or prototype plan, and
such amendment is not contemplated or permitted under the plan, then
such amendment will in effect substitute an individually designed plan
for the master or prototype plan and the amendment procedure described
in paragraph (o) of this section will be applicable.
(6) Effect on other plans. Determination letters previously issued
by district directors specified in paragraph (o)(2)(viii) of this
section are not affected by these procedures even though the plans
covered by the determination letters were designed by organizations
described in subparagraph (1)(i) of this paragraph. However, such
organizations may avail themselves of these procedures with respect to
any subsequent action regarding such plans if they otherwise come within
the scope of this paragraph.
(r) Rulings and determination letters with respect to foundation
status classification--(1) Rulings and determination letters on private
and operating foundation status. The procedures relating to the issuance
of rulings and determination letters on private foundation status under
section 509(a), and operating foundation status under section
4942(j)(3), of organizations exempt from Federal Income Tax under
section 501(c)(3) of the Code will be published from time to time in the
Internal Revenue Bulletin (see for example, Rev. Proc. 76-34. 1976-2
C.B. 657, as modified by Rev. Proc. 80-25, 1980-1 C.B. 667. These
procedures apply in connection with notices filed by the organizations
on Form 4653, Notification Concerning Foundation Status, or with
applications for recognition of exempt status under section 501(c)(3) of
the Code.
[[Page 86]]
Such notices and statements are filed by organizations in accordance
with section 508(a) of the Code in order for an organization to avoid
the presumption of private foundation status or to claim status as an
operating foundation. In addition, these procedures also relate to
National Office review of determination letters on foundation status
under sections 509(a) and 4942(j)(3) of the Code and protest of adverse
determination letters regarding foundation status.
(2) Nonexempt charitable trusts claiming nonprivate foundation
status under section 509(a)(3) of the Code. A trust described in section
4947(a)(1) of the Code is one that is not exempt from tax under section
501(a) of the Code, has all of its unexpired interests devoted to one or
more of the purposes described in section 170(c)(2)(B) of the Code, and
is a trust for which a charitable deduction was allowed. These trusts
are subject to the private foundation provisions (Part II of Subchapter
F of Chapter 1 and chapter 42 of the Code) except section 508 (a), (b),
and (c) of the Code. The procedures to be used by nonexempt charitable
trusts to obtain determinations of their foundation status under section
509(a)(3) of the Code will be published from time to time in the
Internal Revenue Bulletin (see, for example, Rev. Proc. 72-50, 1972-2
C.B. 830).
(s) Advance rulings or determination letters--(1) General. It is the
practice of the Service to answer written inquiries, when appropriate
and in the interest of sound tax administration, as to the tax effects
of acts or transactions of individuals and organizations and as to the
status of certain organizations for tax purposes prior to the filing of
returns or reports as required by the Revenue laws.
(2) Exceptions. There are, however, certain areas where, because of
the inherently factual nature of the problems involved or for other
reasons, the Service will not issue advance rulings or determination
letters. Ordinarily, an advance ruling or determination letter is not
issued on any matter where the determination requested is primarily one
of fact (e.g., market value of property), or on the tax effect of any
transaction to be consummated at some indefinite future time or of any
transaction or matter having as a major purpose the reduction of Federal
taxes. A specific area or a list of these areas is published from time
to time in the Internal Revenue Bulletin (see, for example, Rev. Proc.
80-22, 1980-1, C.B. 654). Such list is not all inclusive. Whenever a
particular item is added to or deleted from the list, however,
appropriate notice thereof will be published in the Internal Revenue
Bulletin. The authority and general procedures of the National Office of
the Internal Revenue Service and of the offices of the district
directors of internal revenue with respect to the issuance of advance
rulings and determination letters are outlined in paragraphs (b) and (c)
of this section.
(t) Alternative method of depletion--(1) In general. Section 1.613-
4(d)(1)(i) of the regulations, adopted by T.D. 7170, March 10, 1972,
provides that in those cases where it is impossible to determine a
representative market of field price under the provisions of Sec.
1.613-4(c), gross income from mining shall be computed by use of the
proportionate profits method set forth in Sec. 1.613-4(d)(4).
(2) Exception. An exception is provided in Sec. 1.613-4(d)(1)(ii)
where, upon application, the Office of the Assistant Commissioner
(Technical) approves the use of an alternative method that is more
appropriate than the proportionate profits method or the alternative
method being used by the taxpayer.
(3) Procedure. The procedure for making application for approval to
compute gross income from mining by use of an alternative method, other
than the proportionate profits method; the conditions for approval and
use of an alternative method; changes in an approved method; and other
pertinent information with respect thereto, will be published from time
to time in the Cumulative Bulletin (see, for example, Rev. Proc. 74-43,
1974-2 C.B. 496).
(u) Conditions for issuing rulings involving bonuses and advanced
royalties of lessors under section 631(c) of IRC of 1954--(1) In
general. Rev. Proc. 77-11, 1977-1 C.B. 568, provides that the tax
liability of a lessor who received a bonus or an advance royalty is
required to be recomputed for the taxable year or
[[Page 87]]
years in which such payment or payments were received if the right to
mine coal or iron ore under the lease expires, terminates, or is
abandoned before (with respect to bonuses) any coal or iron ore has been
mined; or (with respect to advance royalties) the coal or iron ore that
has been paid for in advance is mined. In such recomputation, the lessor
is required to treat the bonus payment or payments or any portion of the
advance royalty payment or payments attributable to unmined coal or iron
ore, as ordinary income and not as received from the sale of coal or
iron ore under section 631(c) of the Code.
(2) Condition for issuing rulings. Prior to issuing a ruling to
lessors who request a ruling that they may treat bonuses or advance
royalties received under a lease for coal or iron ore as received from a
sale of coal or iron under section 631(c) of the Code, the Internal
Revenue Service will require that the lessor enter a closing agreement
in which the lessor agrees that--
(i) If the lease under which the lessor received a bonus or an
advance royalty expires, terminates, or is abandoned before (with
respect to a bonus) any coal or iron ore has been mined or (with respect
to an advance royalty) the coal or iron ore that has been paid for in
advance is mined, the tax liability of the lessor will be recomputed for
the taxable year or years of receipt of (A) the bonus by treating the
bonus payment or payments as ordinary income or (B) the advance royalty
by treating any portion or the advance royalty payment or payments
attributable to unmined coal or iron ore as ordinary income;
(ii) If the recomputation described in paragraph (u)(2)(i) of this
section is required, the lessor will pay the additional amount, if any,
of all federal income tax finally determined as due and payable by the
lessor for the taxable year or years of the receipt of the bonus or
advance royalty; and
(iii) If any of the described events has occurred, the lessor will
notify the appropriate district director of such event in writing within
90 days of the close of the taxable year in which the lease expires,
terminates, or is abandoned.
[32 FR 15990, Nov. 22, 1967]
Editorial Note: For Federal Register citations affecting Sec.
601.201, see the List of CFR Sections Affected, which appears in the
Finding Aids section of the printed volume and at www.fdsys.gov.
Sec. 601.202 Closing agreements.
(a) General. (1) Under section 7121 of the Code and the regulations
and delegations thereunder, the Commissioner, or any officer or employee
of the Internal Revenue Service authorized in writing by the
Commissioner, may enter into and approve a written agreement with a
person relating to the liability of such person (or of the person or
estate for whom he acts) in respect of any internal revenue tax for any
taxable period. Such agreement, except upon a showing of fraud or
malfeasance, or misrepresentation of a material fact, shall be final and
conclusive.
(2) Closing agreements under section 7121 of the Code may relate to
any taxable period ending prior or subsequent to the date of the
agreement. With respect to taxable periods ended prior to the date of
the agreement, the matter agreed upon may relate to the total tax
liability of the taxpayer or it may relate to one or more separate items
affecting the tax liability of the taxpayer. A closing agreement may
also be entered into in order to provide a ``determination'', as defined
in section 1313 of the Code, and for the purpose of allowing a
deficiency dividend deduction under section 547 of the Code. But see
also sections 547(c)(3) and 1313(a)(4) of the Code and the regulations
thereunder as to other types of ``determination'' agreements. With
respect to taxable periods ending subsequent to the date of the
agreement, the matter agreed upon may related to one or more separate
items affecting the tax liability of the taxpayer. A closing agreement
with respect to any taxable period ending subsequent to the date of the
agreement is subject to any change in or modification of the law enacted
subsequent to the date of the agreement and applicable to such taxable
period, and each such closing agreement shall so recite. Closing
agreements may be entered into even though
[[Page 88]]
under the agreement the taxpayer is not liable for any tax for the
period to which the agreement relates. There may be a series of
agreements relating to the tax liability for a single period. A closing
agreement may be entered into in any case in which there appears to be
an advantage in having the case permanently and conclusively closed, or
where good and sufficient reasons are shown by the taxpayer for desiring
a closing agreement and it is determined by the Commissioner or his
representatives that the Government will sustain no disadvantage through
consummation of such an agreement.
(b) Use of prescribed forms. In cases in which it is proposed to
close conclusively the total tax liability for a taxable period ending
prior to the date of the agreement, Form 866, Agreement as to Final
Determination of Tax Liability generally will be used. In cases in which
agreement has been reached as to the disposition of one or more issues
and a closing agreement is considered necessary to insure consistent
treatment of such issues in any other taxable period Form 906, Closing
Agreement as to Final Determination Covering Specific Matters, generally
will be used. A request for a closing agreement which determines tax
liability may be submitted and entered into at any time before the
determination of such liability becomes a matter within the province of
a court of competent jurisdiction and may thereafter be entered into in
appropriate circumstances when authorized by the court (e.g., in certain
bankruptcy situations). The request should be submitted to the district
director of internal revenue with whom the return for the period
involved was filed. However, if the matter to which the request relates
is pending before an office of the Appellate Division, the request
should be submitted to that office. A request for a closing agreement
which relates only to a subsequent period should be submitted to the
Commissioner of Internal Revenue, Washington, DC 20224.
(c) Approval. (1) Closing agreements relating to alcohol, tobacco,
and firearms, taxes in respect of any prospective transactions or
completed transactions affecting returns to be filed may be entered into
and approved by the Director, Bureau of Alcohol, Tobacco, and Firearms.
(2) Closing agreements relating to taxes other than those taxes
covered in subparagraph (1) of this paragraph in respect of any
prospective transactions or completed transactions affecting returns to
be filed may be entered into and approved by the Assistant Commissioner
(Technical).
(3) Closing agreements for a taxable period or periods ended prior
to the date of agreement and related specific items affecting other
taxable periods (including those covering competent authority
determinations in the administration of the operating provisions of the
tax conventions of the United States) may be entered into and approved
by the Assistant Commissioner (Compliance).
(4) Regional commissioners, assistant regional commissioners
(appellate), assistant regional commissioners (examination), district
directors (including the Director, Foreign Operations District), chiefs
and assistant chiefs of appellate branch offices may enter into and
approve closing agreements on cases under their jurisdiction (but
excluding cases docketed before the U.S. Tax Court) for a taxable period
or periods which end prior to the date of agreement and related specific
items affecting other taxable periods.
(5) Regional commissioners, assistant regional commissioners
(examination) and (appellate), chiefs and assistant chiefs of appellate
branch offices are authorized to enter into and approve closing
agreements in cases under their jurisdiction docketed in the U.S. Tax
Court but only in respect to related specific items affecting other
taxable periods.
(6) Closing agreements providing for the mitigation of economic
double taxation under section 3 of the Revenue Procedure 64-54, C.B.
1964-2, 1008, or under Revenue Procedure 69-13, C.B. 1969-1, 402 or for
such mitigation and relief under Revenue Procedure 65-17, C.B. 1965-1,
833, may be entered into and approved by the Director, Foreign
Operations District.
(7) Closing agreements in cases under the jurisdiction of a district
director providing that the taxability of earnings from a deposit or
account of the
[[Page 89]]
type described in Revenue Procedure 64-24, C.B. 1964-1 (Part 1), 693,
opened prior to November 15, 1962, will be determined on the basis that
earnings on such deposits or accounts are not includable in gross income
until maturity or termination, whichever occurs earlier, and that the
full amount of earnings on the deposit or account will constitute gross
income in the year the plan matures, is assigned, or is terminated,
whichever occurs first, may be entered into and approved by such
district director.
(d) Applicability of ruling requirements. The requirement relating
to requests for rulings (see Sec. 601.291) shall be applicable with
respect to requests for closing agreements pertaining to prospective
transactions or completed transactions affecting returns to be filed
(see paragraph (c) (2) of this section).
[32 FR 15990, Nov. 22, 1967, as amended at 32 FR 20647, Dec. 21, 1967;
33 FR 17237, Nov. 21, 1968; 34 FR 14601, Sept. 19, 1969; 35 FR 15920,
Oct. 9, 1970; 38 FR 4967, Feb. 23, 1973; 42 FR 46520, Sept. 16, 1977; 43
FR 53030, Nov. 15, 1978; 49 FR 36499, Sept. 18, 1984; T.D. 8685, 61 FR
58008, Nov. 12, 1996]
Sec. 601.203 Offers in compromise.
(a) General. (1) The Commissioner may compromise, in accordance with
the provisions of section 7122 of the Code, any civil or criminal case
arising under the internal revenue laws prior to reference to the
Department of Justice for prosecution or defense. Certain functions of
the Commissioner with respect to compromise of civil cases involving
liability of $100,000 or more, based solely on doubt as to liability,
have been delegated to regional commissioners and, for cases arising in
the District Office, Foreign Operations District, to the Assistant
Commissioner (Compliance). The authority concerning liability of
$100,000 or more based on doubt as to collectibility or doubt as to both
collectibility and liability has been delegated to the Director,
Collection Division and regional commissioners. The authority with
respect to compromise of civil cases involving liability under $100,000,
and of certain specific penalties has been delegated to district
directors, assistant district directors (including the District Director
and Assistant District Director, Foreign Operations District), regional
directors of Appeals, and chiefs and associate chiefs, Appeals offices.
The authority concerning offers in compromise of penalties based solely
on doubt as to liability, if the liability is less than $100,000, has
also been delegated to service center directors and assistant service
center directors. In civil cases involving liability of $500 or over and
in criminal cases the functions of the General Counsel are performed by
the Chief Counsel for the Internal Revenue Service. These functions are
performed in the District Council, Regional Counsel, or National Office
as appropriate. (See also paragraph (c) of this section.) In cases
arising under Chapters 51, 52, and 53 of the Code, offers are acted upon
by the Bureau of Alcohol, Tobacco and Firearms.
(2) An offer in compromise of taxes, interest, delinquency
penalties, or specific penalties may be based on either inability to pay
or doubt as to liability. Offers in compromise arise usually when
payments of assessed liabilities are demanded, penalties for delinquency
in filing returns are asserted, or specific civil or criminal penalties
are incurred by taxpayers. A criminal liability will not be compromised
unless it involves only the regulatory provisions of the Internal
Revenue Code and related statutes. However, if the violations involving
the regulatory provisions are deliberate and with intent to defraud, the
criminal liabilities will not be compromised.
(b) Use of prescribed form. Offers in compromise are required to be
submitted on Form 656, properly executed, and accompanied by a financial
statement on Form 433 (if based on inability to pay). Form 656 is used
in all cases regardless of whether the amount of the offer is tendered
in full at the time the offer is filed or the amount of the offer is to
be paid by deferred payment or payments. Copies of Form 656 and Form 433
may be obtained from district directors. An offer in compromise, should
be filed with the district director or service center director.
(c) Consideration of offer. (1) An offer in compromise is first
considered by
[[Page 90]]
the director having jurisdiction. Except in certain penalty cases, an
investigation of the basis of the offer is required. The examining
officer makes a written recommendation for acceptance or rejection of
the offer. If the director has jurisdiction over the processing of the
offer he or she will:
(i) Reject the offer, or
(ii) Accept the offer if it involves a civil liability under $500,
or
(iii) Accept the offer if it involves a civil liability of $500 or
more, but less than $100,000, or involves a specific penalty and the
District Counsel concurs in the acceptance of the offer, or
(iv) Recommend to the Regional Commissioner the acceptance of the
offer if it involves a civil liability of $100,000 or over.
(2)(i) If the district director does not have jurisdiction over the
entire processing of the offer, the offer is transmitted to the
appropriate District Counsel if the case is one in which:
(a) Recommendations for prosecution are pending in the Office of the
Chief Counsel, the Department of Justice, or in an office of a United
States attorney, including cases in which criminal proceedings have been
instituted but not disposed of and related cases in which offers in
compromise have been submitted or are pending;
(b) The taxpayer is in receivership or is involved in a proceeding
under any provision of the Bankruptcy Act;
(c) The taxpayer is deceased joint liability cases, where either
taxpayer is deceased.
(d) A proposal is made to discharge property from the effect of a
tax lien or to subordinate the lien or liens;
(e) An insolvent bank is involved;
(f) An assignment for the benefit of creditors is involved;
(g) A liquidation proceeding is involved; or
(h) Court proceedings are pending, except Tax Court cases.
(ii) The District Counsel considers and processes offers submitted
in cases described in paragraphs (c)(2)(i) (a) through (h) of this
section and forwards those offers to the district director, service
center director, Regional Counsel, or Office of Chief Counsel in
Washington, as appropriate.
(iii) In those cases described in (a) of subdivision (i) of this
subparagraph no investigation will be made unless specifically requested
by the office having jurisdiction of the criminal case.
(iv) In those cases described in (b) through (h) of subdivision (i)
of this subparagraph the district director retains the duplicate copy of
the offer and the financial statement for investigation. After
investigation, the district director transmits to the appropriate
district counsel for consideration and processing his or her
recommendation for acceptance or rejection of the offer together with
the examining officer's report of the investigation.
(3) The district directors, assistant district directors (including
the District Director and Assistant District Director, Foreign
Operations District), service center directors, assistant service center
directors, Regional Directors of Appeals, and Chiefs and Associate
Chiefs, Appeals Offices are authorized to reject any offer in compromise
referred for their consideration. Unacceptable offers considered by the
District Counsel, Regional Counsel, or Office of Chief Counsel in
Washington, or the Appeals office are also rejected by the district
directors (including the Director, Foreign Operations District), as
applicable. If an offer is not acceptable, the taxpayer is promptly
notified of the rejection of that offer. If an offer is rejected, the
sum submitted with the offer is returned to the proponent, unless the
taxpayer authorizes application of the sum offered to the tax liability.
Each Regional Commissioner will perform a post review of offers
accepted, rejected, or withdrawn in the district director's office if
the offer covers liabilities of $5,000 or more. The post review will
cover a sampling of cases processed by the Collection function and all
cases processed by the Examination function.
(4) If an offer involving unpaid liability of $100,000 or more is
considered acceptable by the office having jurisdiction over the offer,
a recommendation for acceptance is forwarded to the National Office or
Regional Office, as appropriate for review. If the recommendation for
acceptance is approved, the offer is forwarded to the
[[Page 91]]
Regional Counsel or Office of Chief Counsel in Washington, as
appropriate, for approval. After approval by the Regional Counsel or
Office of Chief Counsel in Washington, as appropriate, it is forwarded
to the Assistant Commissioner (Compliance), Director, Collection
Division, or Regional Commissioner, as appropriate for acceptance. The
taxpayer is notified of the acceptance of the offer in accordance with
its terms. Acceptance of an offer in compromise of civil liabilities
does not remit criminal liabilities, nor does acceptance of an offer in
compromise of criminal liabilities remit civil liabilities.
(d) Conferences. Before filing a formal offer in compromise, a
taxpayer may request a meeting in the office which would have
jurisdiction over the offer to explore the possibilities of compromising
unpaid tax liability. After all investigations have been made, the
taxpayer may also request a meeting in the office having jurisdiction of
the offer to determine the amount which may be accepted as a compromise.
If agreement is not reached at such meeting and the district director
has processing jurisdiction over the offer, the taxpayer will be
informed that the taxpayer may request consideration of the case by an
Appeals Office. The request may be in writing or oral. If the tax,
penalty, and assessed (but not accrued) interest sought to be
compromised exceeds $2,500 for any return, taxable year or taxable
period, a written protest is required. Taxpayers and their
representatives are required to comply with the applicable conference
and practice requirements. See Subpart E of this part.
[32 FR 15990, Nov. 22, 1967, as amended at 33 FR 17238, Nov. 21, 1968;
35 FR 7116, May 6, 1970; 35 FR 15920, Oct. 9, 1970; 43 FR 44510, Sept.
28, 1978; 45 FR 7255, Feb. 1, 1980; 46 FR 26054, May 11, 1981; 49 FR
36499, Sept. 18, 1984; T.D. 8685, 61 FR 58008, Nov. 12, 1996]
Sec. 601.204 Changes in accounting periods and in methods of accounting.
(a) Accounting periods. A taxpayer who changes his accounting period
shall, before using the new period for income tax purposes, comply with
the provisions of the income tax regulations relating to changes in
accounting periods. In cases where the regulations require the taxpayer
to secure the consent of the Commissioner to the change, the application
for permission to change the accounting period shall be made on Form
1128 and shall be submitted to the Commissioner of Internal Revenue,
Washington, DC 20224, within the period of time prescribed in such
regulations. See section 442 of the Code and regulations thereunder. If
the change is approved by the Commissioner, the taxpayer shall
thereafter make his returns and compute his net income upon the basis of
the new accounting period. A request for permission to change the
accounting period will be considered by the Corporation Tax Division.
However, in certain instances, Form 1128 may be filed with the Director
of the Internal Revenue Service Center in which the taxpayer files its
return. See, for example, Rev. Proc. 66-13, 1966-1 C.B. 626; Rev. Proc.
66-50, 1966-2 C.B. 1260, and Rev. Proc. 68-41, 1968-2 C.B. 943. With
respect to partnership adoptions, see Sec. 1.706-1(b) of the Income Tax
Regulations.
(b) Methods of accounting. A taxpayer who changes the method of
accounting employed in keeping his books shall, before computing his
income upon such method for purposes of income taxation, comply with the
provisions of the income tax regulations relating to changes in
accounting methods. The regulations require that, in the ordinary case,
the taxpayer secure the consent of the Commissioner to the change. See
section 446 of the Code and the regulations thereunder. Application for
permission to change the method of accounting employed shall be made on
Form 3115 and shall be submitted to the Commissioner of Internal
Revenue, Washington, DC, 20224, during the taxable year in which it is
desired to make the change. Permission to change the method of
accounting will not be granted unless the taxpayer and the Commissioner
agree to the terms and conditions under which the change will be
effected. The request will be considered by the Corporation Tax
Division. However, in certain instances, Form 3115 may be filed with the
Director of the Internal Revenue Service Center. See, for example, Rev.
Proc. 74-11, 1974-1 C.B. 420.
[[Page 92]]
(c) Verification of changes. Written permission to a taxpayer by the
National Office consenting to a change in his annual accounting period
or to a change in his accounting method is a ``ruling''. Therefore, in
the examination of returns involving changes of annual accounting
periods and methods of accounting, district directors must determine
whether the representations upon which the permission was granted
reflect an accurate statement of the material facts, and whether the
agreed terms, conditions, and adjustments have been substantially
carried out as proposed. An application, Form 3115, filed with the
Director of the Internal Revenue Service Center is also subject to
similar verification.
(d) Instructions to taxpayers. The person seeking to secure the
consent of the Commissioner with respect to a change of accounting
periods or methods pursuant to section 442 or 446(e) of the Code need
not submit the statement of proposed deletions described in Sec.
601.201(e)(5) at the time the request is made. If, however, the person
seeking the consent of the Commissioner receives from the National
Office a notice that proposed deletions should be submitted because the
resulting ruling will be open to public inspection under section 6110,
the statement of proposed deletions must be submitted within 20 days
after such notice is mailed.
[41 FR 20882, May 21, 1976, as amended at 41 FR 48742, Nov. 5, 1976; 42
FR 34280, July 5, 1977; T.D. 8742, 62 FR 68173, Dec. 31, 1997]
Sec. 601.205 Tort claims.
Claims for property loss or damage, personal injury, or death caused
by the negligent or wrongful act or omission of any employee of the
Service, acting within the scope of his office or employment, filed
under the Federal Tort Claims Act, as amended, must be prepared and
filed in accordance with Treasury Department regulations entitled
``Central Office Procedures'' and ``Claims Regulations'' (31 CFR Parts 1
and 3). Such regulations contain the procedural and substantive
requirements relative to such claims, and set forth the manner in which
they are handled. The claims should be filed with the Commissioner of
Internal Revenue, Washington, DC 20224, and must be filed within 2 years
after the accident or incident occurred.
Sec. 601.206 Certification required to obtain reduced foreign tax
rates under income tax treaties.
(a) Basis of certification. Most of the income tax treaties between
the United States and foreign countries provide for either a reduction
in the statutory rate of tax or an exemption from tax on certain types
of income received from sources within the foreign treaty country by
citizens, domestic corporations, and residents of the United States.
Some of the treaty countries reduce the withholding tax on such types of
income or exempt the income from withholding tax after the claimant
furnishes evidence that he is entitled to the benefits of the treaty.
Other countries initially withhold the tax at statutory rates and refund
the excess tax withheld after satisfactory evidence of U.S. residence
has been accepted. As part of the proof that the applicant is a resident
of the United States and thus entitled to the benefits of the treaty, he
must usually furnish a certification from the U.S. Government that he
has filed a U.S. income tax return as a citizen, domestic corporation,
or resident of the United States.
(b) Procedure for obtaining the certification. Most of the treaty
countries which require certification have printed special forms. The
forms contain a series of questions to be answered by the taxpayer
claiming the benefits of the treaty, followed by a statement which the
foreign governments use for the U.S. taxing authority's certification.
This certification may be obtained from the office of the district
director of the district in which the claimant filed his latest income
tax return. Some certification forms are acceptable for Service
execution; however, others cannot be executed by the Service without
revision. In these instances the office of the district director will
prepare its own document of certification in accordance with internal
instructions. This procedure has been accepted by most treaty countries
as a satisfactory substitute.
(c) Obtaining the official certification forms. The forms may be
obtained from the foreign payor, the tax authority of
[[Page 93]]
the treaty country involved, or the District Office, Foreign Operations
District.
[34 FR 14601, Sept. 19, 1969, as amended at 49 FR 36500, Sept. 18, 1984]
Subpart C [Reserved]
Subpart D_Provisions Special to Certain Employment Taxes
Sec. 601.401 Employment taxes.
(a) General--(1) Description of taxes. Federal employment taxes are
imposed by Subtitle C of the Internal Revenue Code. Chapter 21 (Federal
Insurance Contributions Act) imposes a tax on employers of one or more
individuals and also a tax on employees, with respect to ``wages'' paid
and received. Chapter 22 (Railroad Retirement Tax Act) imposes (i) an
employer tax and employee tax with respect to ``compensation'' paid and
received, (ii) an employee representative tax with respect to
``compensation'' received, and (iii) a supplemental tax on employers,
measured by man-hours for which ``compensation'' is paid. Chapter 23
(Federal Unemployment Tax Act) imposes a tax on employers of one or more
individuals with respect to ``wages'' paid. Chapter 24 (collection of
income tax at source on wages) requires every employer making payment of
``wages'' to deduct and withhold upon such wages the tax computed or
determined as provided therein. The tax so deducted and withheld is
allowed as a credit against the income tax liability of the employee
receiving such wages.
(2) Applicable regulations. The descriptive terms used in this
section to designate the various classes of taxes are intended only to
indicate their general character. Specific information relative to the
scope of each tax, the forms used, and the functioning of the Service
with respect thereto is contained in the applicable regulations. Copies
of all necessary forms, and instructions as to their preparation and
filing, may be obtained from the district director of internal revenue.
(3) Collection methods. Employment taxes are collected by means of
returns and by withholding by employers. Employee tax must be deducted
and withheld by employers from ``wages'' or ``compensation'' (including
tips reported in writing to employer) paid to employees, and the
employer is liable for the employee tax whether or not it is so
deducted. For special rules relating to tips see Sec. Sec. 31.3102-3
and 31.3402 (k)-1. Rev. Proc. 81-48, 1981-2 C.B. 623, provides
guidelines for determining wages when the employer pays the employee tax
imposed by Chapter 21 without deducting the amount from the employee's
pay. Employee representatives (as defined in the Railroad Retirement Tax
Act) are required to file returns. Employment tax returns must be filed
with the district director or, if so provided in instructions applicable
to a return, with the service center designated in the instructions. The
return of the Federal unemployment tax is required to be filed annually
on Form 940 with respect to wages paid during the calendar year. All
other returns of Federal employment taxes (with the exception of returns
filed for agricultural employees) are required to be filed for each
calendar quarter except that if pursuant to regulations the district
director so notifies the employer, returns on Form 941 are required to
be filed on a monthly basis. In the case of certain employers required
to report withheld income tax but not required to report employer and
employee taxes imposed by Chapter 21 (for example, state and local
government employers), Form 941E is prescribed for reporting on a
quarterly basis. The employer and employee taxes imposed by Chapter 21
(other than the employer and employee taxes on wages paid for
agricultural labor) and the tax required to be deducted and withheld
upon wages by Chapter 24 are combined in a single return on Form 941. In
the case of wages paid by employers for domestic service performed in a
private home not on a farm operated for profit, the return of both the
employee tax and the employer tax imposed by Chapter 21 is on Form 942.
However, if the employer is required to file a return for the same
quarter on Form 941, the employer may elect to include the taxes with
respect to such domestic service on Form 941. The employer and employee
taxes imposed by Chapter 21 with respect to
[[Page 94]]
wages paid for agricultural labor are required to be reported annually
on Form 943. Under the Railroad Retirement Tax Act, the return required
of the employer is on Form CT-1, and the return required of each
employee representative is on Form CT-2. An employee is not required to
file a return of employee tax, except that the employee must include in
his or her income tax return (as provided in the applicable
instructions) any amount of employee tax (i) due with respect to tips
that the employee failed to report to the employer or (ii) shown on the
employee's Form W-2 as ``Uncollected Employee Tax on Tips''.
(4) Receipts for employees. Employers are required to furnish each
employee a receipt or statement, in duplicate, showing the total wages
subject to income tax withholding, the amount of income tax withheld,
the amount of wages subject to tax under the Federal Insurance
Contributions Act, and the amount of employee tax withheld. See section
6051 of the Code.
(5) Use of authorized financial institutions in connection with
payment of Federal employment taxes. Most employers are required to
deposit employment taxes either on a monthly basis, a semimonthly basis
or quarter-monthly period basis as follows:
(i) Quarter-monthly period deposits. With respect to wages paid
after January 31, 1971 (March 31, 1971, in the case of wages paid for
agricultural labor), if at the close of any quarter-monthly period (that
ends on the 7th, 15th, 22d, or the last day of any month) the aggregate
amount of undeposited taxes, exclusive of taxes reportable on Form 942,
is $2,000 or more, the employer shall deposit such taxes within 3
banking days after the close of such quarter-monthly period.
(ii) Monthly deposits. With respect to employers not required to
make deposits under subdivision (i) of this subparagraph, if after
January 31, 1971 (March 31, 1971, in the case of income tax withheld
from wages paid for agricultural labor) (a) during any calendar month,
other than the last month of a calendar quarter, the aggregate amount of
the employee tax deducted and the employer tax under Chapter 21 and the
income tax withheld at source on wages under Chapter 24, exclusive of
taxes reportable on Form 942, exceeds $200 or (b) at the end of any
month or period of 2 or more months and prior to December 1 of any
calendar year, the total amount of undeposited taxes imposed by Chapter
21, with respect to wages paid for agricultural labor, exceeds $200, it
is the duty of the employer to deposit such amount within 15 days after
the close of such calendar month.
(iii) Quarterly and year-end deposits. Whether or not an employer is
required to make deposits under subdivisions (i) and (ii) of this
subparagraph, if the amount of such taxes reportable on Form 941 or 943
(reduced by any previous deposits) exceeds $200, the employer shall, on
or before the last day of the first calendar month following the period
for which the return is required to be filed, deposit such amount with
an authorized financial institution. However, if the amount of such
taxes (reduced by any previous deposits) does not exceed $200, the
employer may either include with his return a direct remittance for the
amount of such taxes or, on or before the last day of the first calendar
month following the period for which the return is required to be filed,
voluntarily deposit such amount with an authorized financial
institution.
(iv) Additional rules. Deposits under subdivisions (i), (ii) and
(iii) of this subparagraph are made with an authorized financial
institution. The remittance of such amount must be accompanied by a
Federal Tax Deposit form. Each employer making deposits shall report on
the return for the period with respect to which such deposits are made
information regarding such deposits in accordance with the instructions
applicable to such return and pay therewith (or deposit by the due date
of such return) the balance, if any, of the taxes due for such period.
(v) Employers under Chapter 22 of the Code. Depositary procedures
similar to those prescribed in this subparagraph are prescribed for
employers as defined by the Railroad Retirement Tax Act, except that
railroad retirement taxes are not requested to be deposited semimonthly
or quarter-monthly. Such
[[Page 95]]
taxes must be deposited by using a Federal Tax Deposit form.
(vi) Employers under chapter 23 of the Code. Every person who is an
employer as defined by the Federal Unemployment Tax Act shall deposit
the tax imposed under Chapter 23 on or before the last day of the first
calendar month following the quarterly period in which the amount of
such tax exceeds $100.
(6) Separate accounting. If an employer fails to withhold and pay
over income, social security, or railroad retirement tax due on wages of
employees, the employer may be required by the district director to
collect such taxes and deposit them in a separate banking account in
trust for the United States not later than the second banking day after
such taxes are collected.
(b) Provisions special to the Federal Insurance Contributions Act--
(1) Employers' identification numbers. For purposes of the Federal
Insurance Contributions Act each employer who files Form 941 or Form 943
must have an identification number. Any such employer who does not have
an identification number must secure a Form SS-4 from the district
director of internal revenue or from a district office of the Social
Security Administration and, after executing the form in accordance with
the instructions contained thereon, file it with the district director
or the district office of the Social Security Administration. At a
subsequent date the district director will assign the employer a number
which must appear in the appropriate space on each tax return, Form 941
or Form 943, filed thereafter. The requirement to secure an
identification number does not apply to an employer who employs only
employees who are engaged exclusively in the performance of domestic
service in the employer's private home not on a farm operated for
profit.
(2) Employees' account numbers. Each employee (or individual making
a return of net earnings from self-employment) who does not have an
account number must file an application on Form SS-5, a copy of which
may be obtained from any district office of the Social Security
Administration or from a district director of internal revenue. The
form, after execution in accordance with the instructions thereon, must
be filed with the district office of the Social Security Administration,
and at a later date the employee will be furnished an account number.
The employee must furnish such number to each employer for whom the
employee works, in order that such number may be entered on each tax
return filed thereafter by the employer.
(3) Reporting of wages. Forms 941, 942, and 943 each require, as a
part of the return, that the wages of each employee paid during the
period covered by the return be reported thereon. Form 941a is available
to employers who need additional space for the listing of employees.
Employers who meet the requirements of the Social Security
Administration may, with the approval of the Commissioner of Internal
Revenue, submit wage information on reels of magnetic tape in lieu of
Form 941a. It is necessary at times that employers correct wage
information previously reported. A special form, Form 941c, has been
adopted for use in correcting erroneous wage information or omissions of
such wage information on Form 941, 942, or 943. Instructions on Form
941, 941c, 942, and 943 explain the manner of preparing and filing the
forms. Any further instructions should be obtained from the district
director.
(c) Adjustments by employers--(1) Undercollections and
underpayments--(i) Employer tax or employee tax. If a return is filed by
an employer under the Federal Insurance Contributions Act or the
Railroad Retirement Tax Act, and the employer reports and pays less than
the correct amount of employer tax or employee tax, the employer is
required to report and pay the additional amount due. The reporting will
be an adjustment without interest only if the employer reports and pays
the additional amount on or before the last day on which the return is
required to be filed for the return period in which the error is
ascertained. The employer may so report the additional amount either on
the return for that period or on a supplemental return for the period
for which the underpayment was made. If the employer fails to report the
additional amount due within the time so fixed for making an interest-
free adjustment, the employer nevertheless is
[[Page 96]]
required to report the additional amount in the same manner, but
interest will be due. No adjustment of an underpayment may be made under
this section or Sec. 31.6205-1(b)(2) if the employer is sent a notice
and demand for payment of the additional tax.
(ii) Income tax withholding. If an employer files a return reporting
and paying less than the correct amount of income tax required to be
withheld from wages paid during the return period, the employer is
required to report and pay the additional amount due, either (a) on a
return for any return period in the calendar year in which the wages
were paid, or (b) on a supplemental return for the return period in
which the wages were paid. The reporting will be an adjustment without
interest only if the employer reports and pays the additional amount on
or before the last day on which the return is required to be filed for
the return period in which the error was ascertained. If an employer
reports and pays less than the correct amount of income tax required to
be withheld in a calendar year, and the employer does not correct the
underpayment in the same calendar year, the employer should consult the
District Director of Internal Revenue as to the manner of correcting the
error.
(2) Overcollections from employees--(i) Employee tax. If an employer
collects from an employee more than the correct amount of employee tax
under the Federal Insurance Contributions Act or the Railroad Retirement
Act, and the error is ascertained within the applicable period of
limitation on credit or refund, the employer is required either to repay
the amount to the employee, or to reimburse the employee by applying the
amount of the overcollection against employee tax which otherwise would
be collected from the employee after the error is ascertained. If the
overcollection is repaid to the employee, the employer is required to
obtain and keep the employee's written receipt showing the date and
amount of the repayment. In addition, if the employer repays or
reimburses an employee in any calendar year for an overcollection which
occurred in a prior calendar year, the employer is required to obtain
and keep the employee's written statement (a) that the employee has not
claimed refund or credit of the amount of the overcollection, or if so,
such claim has been rejected, and (b) that the employee will not claim
refund or credit of such amount.
(ii) Income tax withholding. If, in any return period in a calendar
year, an employer withholds more than the correct amount of income tax,
and pays over to the Internal Revenue Service the amount withheld, the
employer may repay or reimburse the employee in the excess amount in any
subsequent return period in the same calendar year. If the amount is so
repaid, the employer is required to obtain and keep the employee's
written receipt showing the date and amount of the repayment.
(3) Employer's claims for credit or refund of overpayments--(i)
Employee tax. If an employer repays or reimburses an employee for an
overcollection of employee tax, as described in subparagraph (2)(i) of
this paragraph, the employer may claim credit on a return in accordance
with the instructions applicable to the return. In lieu of claiming
credit the employer may claim refund by filing Form 843, but the
employer may not thereafter claim credit for the same overpayment.
(ii) Income tax withholding. If an employer repays or reimburses an
employee for an excess amount withheld as income tax, as described in
subparagraph (2)(ii) of this paragraph, the employer may claim credit on
a return for a return period in the calendar year in which the excess
amount was withheld. The employer is not otherwise permitted to claim
credit or refund for any overpayment of income tax that the employer
deducted or withheld from an employee.
(d) Special refunds of employee social security tax. (1) An employee
who receives wages from more than one employer during a calendar year
may, under certain conditions, receive a ``special refund'' of the
amount of employee social security tax (i.e., employee tax under the
Federal Insurance Contributions Act) deducted and withheld from wages
that exceed the following amounts: calendar years 1968 through 1971,
$7,800; calendar year 1972, $9,000; calendar year 1973, $10,800;
calendar year 1974, $13,200; calendar years
[[Page 97]]
after 1974, an amount equal to the contribution and benefit base (as
determined under section 230 of the Social Security Act) effective with
respect to that year. An employee who is entitled to a special refund of
employee tax with respect to wages received during a calendar year, and
who is required to file an income tax return for such calendar year (or
for his last taxable year beginning in such calendar year), may obtain
the benefits of such special refund only by claiming credit for such
special refund on such income tax return in the same manner as if such
special refund were an amount deducted and withheld as income tax at
source on wages.
(2) The amount of the special refund allowed as a credit shall be
considered as an amount deducted and withheld as income tax at source on
wages. If the amount of such special refund when added to amounts
deducted and withheld as income tax under chapter 24 exceeds the income
tax imposed by chapter 1, the amount of the excess constitutes an
overpayment of income tax, and interest on such overpayment is allowed
to the extent provided under section 6611 of the Code upon an
overpayment of income tax resulting from a credit for income tax
withheld at source on wages.
(3) If an employee entitled to a special refund of employee social
security tax is not required to file an income tax return for the year
in which such special refund may be claimed as a credit, the employee
may file a claim for refund of the excess social security tax on Form
843. Claims must be filed with the district director of internal revenue
for the district in which the employee resides.
(4) Employee taxes under the Federal Insurance Contributions Act and
the Railroad Retirement Tax Act include a percentage rate for hospital
insurance. If in 1968 or any calendar year thereafter employee taxes
under both Acts are deducted from an employee's wages and compensation
aggregating more than $7,800, the ``special refund'' provisions may
apply to the portion of the tax that is deducted for hospital insurance.
The employee may take credit on Form 1040 for the amount allowable, in
accordance with the instructions applicable to that form.
[32 FR 15990, Nov. 22, 1967, as amended at 33 FR 6825, May 4, 1968; 33
FR 17239, Nov. 21, 1968; 36 FR 7586, Apr. 22, 1971; 38 FR 4970, Feb. 23,
1973; 39 FR 8918, Mar. 7, 1974; 41 FR 20883, May 21, 1976; 45 FR 7257,
Feb. 1, 1980; 49 FR 19648, 19649, May 9, 1984; 49 FR 25239, June 20,
1984; 49 FR 36500, Sept. 18, 1984; T.D. 8952, 66 FR 33832, June 26,
2001]
Subpart E_Conference and Practice Requirements
Authority: 68A Stat. 917, 26 U.S.C. 7805; 5 U.S.C. 301.
Sec. 601.501 Scope of rules; definitions.
(a) Scope of rules. The rules prescribed in this subpart concern,
among other things, the representation of taxpayers before the Internal
Revenue Service under the authority of a power of attorney. These rules
apply to all offices of the Internal Revenue Service in all matters
under the jurisdiction of the Internal Revenue Service and apply to
practice before the Internal Revenue Service (as defined in 31 CFR
10.2(a) and 10.7(a)(7). For special provisions relating to alcohol,
tobacco, and firearms activities, see Sec. Sec. 601.521 through
601.527. These rules detail the means by which a recognized
representative is authorized to act on behalf of a taxpayer. Such
authority must be evidenced by a power of attorney and declaration of
representative filed with the appropriate office of the Internal Revenue
Service. In general, a power of attorney must contain certain
information concerning the taxpayer, the recognized representative, and
the specific tax matter(s) for which the recognized representative is
authorized to act. (See Sec. 601.503(a).) A ``declaration of
representative'' is a written statement made by a recognized
representative that he/she is currently eligible to practice before the
Internal Revenue Service and is authorized to represent the particular
party on whose behalf he/she acts. (See Sec. 601.502(c).)
(b) Definitions--(1) Attorney-in-fact. An agent authorized by a
principal under a power of attorney to perform certain specified act(s)
or kinds of act(s) on behalf of the principal.
[[Page 98]]
(2) Centralized Authorization File (CAF) system. An automated file
containing information regarding the authority of a person appointed
under a power of attorney or designated under a tax information
authorization.
(3) Circular No. 230. Treasury Department Circular No. 230 codified,
at 31 CFR part 10, which sets forth the regulations governing practice
before the Internal Revenue Service.
(4) Declaration of representative. (See Sec. 601.502(c).)
(5) Delegation of authority. An act performed by a recognized
representative whereby authority given under a power of attorney is
delegated to another recognized representative. After a delegation is
made, both the original recognized representative and the recognized
representative to whom a delegation is made will be recognized to
represent the taxpayer. (See Sec. 601.505(b)(2).)
(6) Form 2848, ``Power of Attorney and Declaration of
Representative.'' The Internal Revenue Service power of attorney form
which may be used by a taxpayer who wishes to appoint an individual to
represent him/her before the Internal Revenue Service. (See Sec.
601.503(b)(1).)
(7) Matter. The application of each tax imposed by the Internal
Revenue Code and the regulations thereunder for each taxable period
constitutes a (separate) matter.
(8) Office of the Internal Revenue Service. The Office of each
district director, the office of each service center, the office of each
compliance center, the office of each regional commissioner, and the
National Office constitute separate offices of the Internal Revenue
Service.
(9) Power of attorney. A document signed by the taxpayer, as
principal, by which an individual is appointed as attorney-in-fact to
perform certain specified act(s) or kinds of act(s) on behalf of the
principal. Specific types of powers of attorney include the following--
(i) General power of attorney. The attorney-in-fact is authorized to
perform any or all acts the taxpayer can perform.
(ii) Durable power of attorney. A power of attorney which specifies
that the appointment of the attorney-in-fact will not end due to either
the passage of time (i.e., the authority conveyed will continue until
the death of the taxpayer) or the incompetency of the principal (e.g.,
the principal becomes unable or is adjudged incompetent to perform his/
her business affairs).
(iii) Limited power of attorney. A power of attorney which is
limited in any facet (i.e., a power of attorney authorizing the
attorney-in-fact to perform only certain specified acts as contrasted to
a general power of attorney authorizing the representative to perform
any and all acts the taxpayer can perform).
(10) Practice before the Internal Revenue Service. Practice before
the Internal Revenue Service encompasses all matters connected with
presentation to the Internal Revenue Service or any of its personnel
relating to a taxpayer's rights, privileges, or liabilities under laws
or regulations administered by the Internal Revenue Service. Such
presentations include the preparation and filing of necessary documents,
correspondence with and communications to the Internal Revenue Service,
and the representation of a taxpayer at conferences, hearings, and
meetings. (See 31 CFR 10.2(a) and 10.7(a)(7).)
(11) Principal. A person (i.e., taxpayer) who appoints an attorney-
in-fact under a power of attorney.
(12) Recognized representative. An individual who is recognized to
practice before the Internal Revenue Service under the provisions of
Sec. 601.502.
(13) Representation. Acts performed on behalf of a taxpayer by a
representative in practice before the Internal Revenue Service. (See
Sec. 601.501(b)(10).) Representation does not include the furnishing of
information at the request of the Internal Revenue Service or any of its
officers or employees. (See 31 CFR 10.7(c).)
(14) Substitution of representative. An act performed by an
attorney-in-fact whereby authority given under a power of attorney is
transferred to another recognized representative. After a substitution
is made, only the newly recognized representative will be considered the
taxpayer's representative. (See Sec. 601.505(b)(2).)
(15) Tax information authorization. A document signed by the
taxpayer authorizing any individual or entity (e.g.,
[[Page 99]]
corporation, partnership, trust or organization) designated by the
taxpayer to receive and/or inspect confidential tax information in a
specified matter. (See section 6103 of the Internal Revenue Code and the
regulations thereunder.)
(c) Conferences--(1) Scheduling. The Internal Revenue Service
encourages the discussion of any Federal tax matter affecting a
taxpayer. Conferences may be offered only to taxpayers and/or their
recognized representative(s) acting under a valid power of attorney. As
a general rule, such conferences will not be held without previous
arrangement. However, if a compelling reason is shown by the taxpayer
that an immediate conference should be held, the Internal Revenue
Service official(s) responsible for the matter has the discretion to
make an exception to the general rule.
(2) Submission of information. Every written protest, brief, or
other statement the taxpayer or recognized representative wishes to be
considered at any conference should be submitted to or filed with the
appropriate Internal Revenue Service official(s) at least five business
days before the date of the conference. If the taxpayer or the
representative is unable to meet this requirement, arrangement should be
made with the appropriate Internal Revenue Service official for a
postponement of the conference to a date mutually agreeable to the
parties. The taxpayer or the representative remains free to submit
additional or supporting facts or evidence within a reasonable time
after the conference.
[56 FR 24003, May 28, 1991; amended at 57 FR 27356, June 19, 1992]
Sec. 601.502 Recognized representative.
(a) A recognized representative is an individual who is
(1) Appointed as an attorney-in-fact under a power of attorney, and
a
(2) Member of one of the categories described in Sec. 601.502(b)
and who files a declaration of representative, as described in Sec.
601.502(c).
(b) Categories--(1) Attorney. Any individual who is a member in good
standing of the bar of the highest court of any state, possession,
territory, commonwealth, or the District of Columbia;
(2) Certified public accountant. Any individual who is duly
qualified to practice as a certified public accountant in any state,
possession, territory, commonwealth, or the District of Columbia;
(3) Enrolled agent. Any individual who is enrolled to practice
before the Internal Revenue Service and is in active status pursuant to
the requirements of Circular No. 230;
(4) Enrolled actuary. Any individual who is enrolled as an actuary
by and is in active status with the Joint Board for the Enrollment of
Actuaries pursuant to 29 U.S.C. 1242.
(5) Other individuals--(i) Temporary recognition. Any individual who
is granted temporary recognition as an enrolled agent by the Director of
Practice (31 CFR 10.5(c)).
(ii) Practice based on a relationship or special status with a
taxpayer. Any individual authorized to represent a taxpayer with whom/
which a special relationship exists (31 CFR 10.7(a) (1)-(6)). (For
example, an individual may represent another individual who is his/her
regular full-time employer or a member of his/her immediate family; an
individual who is a bona fide officer or regular full-time employee of a
corporation or certain other organizations may represent that entity.)
(iii) Unenrolled return preparer. Any individual who signs a return
as having prepared it for a taxpayer, or who prepared a return with
respect to which the instructions or regulations do not require that the
return be signed by the preparer. The acts which an unenrolled return
preparer may perform are limited to representation of a taxpayer before
revenue agents and examining officers of the Examination Division in the
offices of District Director with respect to the tax liability of the
taxpayer for the taxable year or period covered by a return prepared by
the unenrolled return prepared (31 CFR 10.7(a)(7)).
(iv) Special appearance. Any individual who, upon written
application, is authorized by the Director of Practice to represent a
taxpayer in a particular matter (31 CFR 10.7(b)).
(c) Declaration of representative. A recognized representative must
attach to
[[Page 100]]
the power of attorney a written declaration (e.g., part II of form 2848)
stating the following--
(1) I am not currently under suspension or disbarment from practice
before the Internal Revenue Service or other practice of my profession
by any other authority;
(2) I am aware of the regulations contained in Treasury Department
Circular No. 230 (31 CFR part 10), concerning the practice of attorneys,
certified public accountants, enrolled agents, enrolled actuaries, and
others);
(3) I am authorized to represent the taxpayer(s) identified in the
power of attorney; and
(4) I am an individual described in Sec. 601.502(b).
If an individual is unable to make such declaration, he/she may not
engage in representation of a taxpayer before the Internal Revenue
Service or perform the acts described in Sec. Sec. 601.504(a) (2)
through (6).
[56 FR 24004, May 28, 1991; amended at 57 FR 27356, June 19, 1992]
Sec. 601.503 Requirements of power of attorney, signatures, fiduciaries
and Commissioner's authority to substitute other requirements.
(a) Requirements. A power of attorney must contain the following
information--
(1) Name and mailing address of the taxpayer;
(2) Identification number of the taxpayer (i.e., social security
number and/or employer identification number);
(3) Employee plan number (if applicable);
(4) Name and mailing address of the recognized representative(s);
(5) Description of the matter(s) for which representation is
authorized which, if applicable, must include--
(i) The type of tax involved;
(ii) The Federal tax form number;
(iii) The specific year(s)/period(s) involved; and
(iv) In estate matters, decedent's date of death; and
(6) A clear expression of the taxpayer's intention concerning the
scope of authority granted to the recognized representative(s).
(b) Acceptable power of attorney documents--(1) Form 2848. A
properly completed form 2848 satisfies the requirements for both a power
of attorney (as described in Sec. 601.503(a)) and a declaration of
representative (as described in Sec. 601.502(c)).
(2) Other documents. The Internal Revenue Service will accept a
power of attorney other than form 2848 provided such document satisfies
the requirements of Sec. 601.503(a). However, for purposes of
processing such documents onto the Centralized Authorization File (see
Sec. 601.506(d)), a completed form 2848 must be attached. (In such
situations, form 2848 is not the operative power of attorney and need
not be signed by the taxpayer. However, the Declaration of
Representative must be signed by the representative.)
(3) Special provision. The Internal Revenue Service will not accept
a power of attorney which fails to include the information required by
Sec. Sec. 601.503(a)(1) through (5). If a power of attorney fails to
include some or all of the information required by such section, the
attorney-in-fact can cure this defect by executing a form 2848 (on
behalf of the taxpayer) which includes the missing information.
Attaching a form 2848 to a copy of the original power of attorney will
validate the original power of attorney (and will be treated in all
circumstances as one signed and filed by the taxpayer) provided the
following conditions are satisfied--
(i) The original power of attorney contemplates authorization to
handle, among other things, Federal tax matters, (e.g., the power of
attorney includes language to the effect that the attorney-in-fact has
the authority to perform any and all acts).
(ii) The attorney-in-fact attaches a statement (signed under penalty
of perjury) to the form 2848 which states that the original power of
attorney is valid under the laws of the governing jurisdiction.
(4) Other categories of powers of attorney. Categories of powers of
attorney not addressed in these rules (e.g., durable powers of attorney
and limited powers of attorney) will be accepted by the Internal Revenue
Service provided such documents satisfy the requirements of Sec. Sec.
601.503(b) (2) or (3).
(c) Signatures. Internal Revenue Service officials may require a
taxpayer (or
[[Page 101]]
such individual(s) required or authorized to sign on behalf of a
taxpayer) to submit appropriate identification or evidence of authority.
Except when form 2848 (or its equivalent) is executed by an attorney-in-
fact under the provisions of Sec. 601.503(b)(3), the individual who
must execute a form 2848 depends on the type of taxpayer involved--
(1) Individual taxpayer. In matter(s) involving an individual
taxpayer, a power of attorney must be signed by such individual.
(2) Husband and wife. In matters involving a joint return the
following rules apply--
(i) Joint representation. In the case of any matter concerning a
joint return in which both husband and wife are to be represented by the
same representative(s), the power of attorney must be executed by both
husband and wife.
(ii) Individual representation. In the case of any matter concerning
a joint return in which both husband and wife are not to be represented
by the same recognized representative(s), the power of attorney must be
executed by the spouse who is to be represented. However, the recognized
representative of such spouse cannot perform any act with respect to a
tax matter that the spouse being represented cannot perform alone.
(3) Corporation. In the case of a corporation, a power of attorney
must be executed by an officer of the corporation having authority to
legally bind the corporation, who must certify that he/she has such
authority.
(4) Association. In the case of an association, a power of attorney
must be executed by an officer of the association having authority to
legally bind the association, who must certify that he/she has such
authority.
(5) Partnership. In the case of a partnership, a power of attorney
must be executed by all partners, or if executed in the name of the
partnership, by the partner or partners duly authorized to act for the
partnership, who must certify that he/she has such authority.
(6) Dissolved partnership. In the case of a dissolved partnership,
each of the former partners must execute a power of attorney. However,
if one or more of the former partners is deceased, the following
provisions apply--
(i) The legal representative of each deceased partner(s) (or such
person(s) having legal control over the disposition of partnership
interest(s) and/or the share of partnership asset(s) of the deceased
partner(s)) must execute a power of attorney in the place of such
deceased partner(s). (See Sec. 601.503(c)(6)(ii).)
(ii) Notwithstanding Sec. 601.503(c)(6)(i), if the laws of the
governing jurisdiction provide that such partner(s) has exclusive right
to control or possession of the firm's assets for the purpose of winding
up its affairs, the signature(s) of the surviving partner(s) alone will
be sufficient. (If the surviving partner(s) claims exclusive right to
control or possession of the firm's assets for the purpose of winding up
its affairs, Internal Revenue Service officials may require the
submission of a copy of or a citation to the pertinent provisions of the
law of the governing jurisdiction upon which the surviving partner(s)
relies.)
(d) Fiduciaries. In general, when a fiduciary is involved in a tax
matter, a power of attorney is not required. Instead form 56, ``Notice
Concerning Fiduciary Relationship'' should be filed. Types of taxpayer
for which fiduciaries act are--
(1) Dissolved corpoority of the voting stock of the corporation as
of the date of dissolution. Internal Revenue Service officials may
require submission of a statement showing the total number of
outstanding shares of voting stock as of the date of dissolution, the
number of shares held by each signatory to a power of attorney, the date
of dissolution, and a representation that no trustee has been appointed.
(2) Insolvent taxpayer. In the case of an insolvent taxpayer, form
56, ``Notice Concerning Fiduciary Relationship,'' should be filed by the
trustee, receiver, or attorney appointed by the court. Internal Revenue
Service officials may require the submission of a certified order or
document from the court having jurisdiction over the insolvent taxpayer
which shows the appointment and qualification of the trustee, receiver,
or attorney and that his/her authority has not been terminated. In cases
pending before a court of the United States (e.g., U.S. District Court
[[Page 102]]
or U.S. Bankruptcy Court), an authenticated copy of the order approving
the bond of the trustee, receiver, or attorney will meet this
requirement.
(3) Deceased taxpayers--(i) Executor, personal representative or
administrator. In the case of a deceased taxpayer, a form 56, ``Notice
Concerning Fiduciary Relationship,'' should be filed by the executor,
personal representative or administrator if one has been appointed and
is responsible for disposition of the matter under consideration.
Internal Revenue Service officials may require the submission of a
short-form certificate (or authenticated copy of letters testamentary or
letters of administration) showing that such authority is in full force
and effect at the time the form 56, ``Notice Concerning Fiduciary
Relationship,'' is filed.
(ii) Testamentary trustee(s). In the event that a trustee is acting
under the provisions of the will, a form 56, ``Notice Concerning
Fiduciary Relationship,'' should be filed by the trustee, unless the
executor, personal representative or administrator has not been
discharged and is responsible for disposition of the matter. Internal
Revenue Service officials may require either the submission of evidence
of the discharge of the executor and appointment of the trustee or other
appropriate evidence of the authority of the trustee.
(iii) Residuary legatee(s). If no executor, administrator, or
trustee named under the will is acting or responsible for disposition of
the matter and the estate has been distributed to the residuary
legatee(s), a form 56, ``Notice Concerning Fiduciary Relationship,''
should be filed by the residuary legatee(s). Internal Revenue Service
officials may require the submission of a statement from the court
certifying that no executor, administrator, or trustee named under the
will is acting or responsible for disposition of the matter, naming the
residuary legatee(s), and indicating the proper share to which each is
entitled.
(iv) Distributee(s). In the event that the decedent died intestate
and the administrator has been discharged and is not responsible for
disposition of the matter (or none was ever appointed), a form 56,
``Notice Concerning Fiduciary Relationship,'' should be filed by the
distributee(s). Internal Revenue Service officials may require the
submission of evidence of the discharge of the administrator (if one had
been appointed) and evidence that the administrator is not responsible
for disposition of the matter. It also may require a statement(s) signed
under penalty of perjury (and such other appropriate evidence as can be
produced) to show the relationship of the individual(s) who sign the
form 56, ``Notice Concerning Fiduciary Relationship,'' to the decedent
and the right of each signer to the respective shares of the assets
claimed under the law of the domicile of the decedent.
(4) Taxpayer for whom a guardian or other fiduciary has been
appointed. In the case of a taxpayer for whom a guardian or other
fiduciary has been appointed by a court of record, a form 56, ``Notice
Concerning Fiduciary Relationship,'' should be filed by the fiduciary.
Internal Revenue Service officials may require the submission of a court
certificate or court order showing that the individual who executes the
form 56, ``Notice Concerning Fiduciary Relationship,'' has been
appointed and that his/her appointment has not been terminated.
(5) Taxpayer who has appointed a trustee. In the case of a taxpayer
who has appointed a trustee, a form 56, ``Notice Concerning Fiduciary
Relationship,'' should be filed by the trustee. If there is more than
one trustee appointed, all should join unless it is shown that fewer
than all have authority to act. Internal Revenue Service officials may
require the submission of documentary evidence of the authority of the
trustee to act. Such evidence may be either a copy of a properly
executed trust instrument or a certified copy of extracts from the trust
instruments, showing--
(i) The date of the instrument;
(ii) That it is or is not of record in any court;
(iii) The names of the beneficiaries;
(iv) The appointment of the trustee, the authority granted, and
other information as may be necessary to show that such authority
extends to Federal tax matters; and
[[Page 103]]
(v) That the trust has not been terminated and the trustee appointed
therein is still legally acting as such.
In the event that the trustee appointed in the original trust
instrument has been replaced by another trustee, documentary evidence of
the appointment of the new trustee must be submitted.
(e) Commissioner's authority to substitute other requirements for
power of attorney. Upon application of a taxpayer or a recognized
representative, the Commissioner of Internal Revenue may substitute a
requirement(s) other than provided herein for a power of attorney as
evidence of the authority of the representative.
[56 FR 24005, May 28, 1991; 57 FR 27356, June 19, 1992]
Sec. 601.504 Requirements for filing power of attorney.
(a) Situations in which a power of attorney is required. Except as
otherwise provided in Sec. 601.504(b), a power of attorney is required
by the Internal Revenue Service when the taxpayer wishes to authorize a
recognized representative to perform one or more of the following acts
on behalf of the taxpayer--
(1) Representation. (See Sec. Sec. 601.501(b)(10) and
601.501(b)(13).)
(2) Waiver. Offer and/or execution of either
(i) A waiver of restriction on assessment or collection of a
deficiency in tax, or
(ii) A waiver of notice of disallowance of a claim for credit or
refund.
(3) Consent. Execution of a consent to extend the statutory period
for assessment or collection of a tax.
(4) Closing agreement. Execution of a closing agreement under the
provisions of the Internal Revenue Code and the regulations thereunder.
(5) Check drawn on the United States Treasury. The authority to
receive (but not endorse or collect) a check drawn on the United States
Treasury must be specifically granted in a power of attorney. (The
endorsement and payment of a check drawn on the United States Treasury
are governed by Treasury Department Circular No. 21, as amended, 31 CFR
part 240. Endorsement and payment of such check by any person other than
the payee must be made under one of the special types of powers of
attorney prescribed by Circular No. 21, 31 CFR part 240. For
restrictions on the assignment of claims, see Revised Statute section
3477, as amended (31 U.S.C. 3727).)
(6) Signing tax returns. The filing of a power of attorney does not
authorize the recognized representative to sign a tax return on behalf
of the taxpayer unless such act is both--
(i) Permitted under the Internal Revenue Code and the regulations
thereunder (e.g., the authority to sign income tax returns is governed
by the provisions of Sec. 1.6012-1(a)(5) of the Income Tax
Regulations); and
(ii) Specifically authorized in the power of attorney.
(b) Situations in which a power of attorney is not required--(1)
Disclosure of confidential tax information. The submission of a tax
information authorization to request a disclosure of confidential tax
information does not constitute practice before the Internal Revenue
Service. (Such procedure is governed by the provisions of section 6103
of the Internal Revenue Code and the regulations thereunder.)
Nevertheless, if a power of attorney is properly filed, the recognized
representative also is authorized to receive and/or inspect confidential
tax information concerning the matter(s) specified (provided the power
of attorney places no limitations upon such disclosure).
(2) Estate matter. A power of attorney is not required at a
conference concerning an estate tax matter if the individual seeking to
act as a recognized representative presents satisfactory evidence to
Internal Revenue Service officials that he/she is--
(i) An individual described in Sec. 601.502(b); and
(ii) The attorney of record for the executor, personal
representative, or administrator before the court where the will is
probated or the estate is administered.
(3) Bankruptcy matters. A power of attorney is not required in the
case of a trustee, receiver, or an attorney (designated to represent a
trustee, receiver, or debtor in possession) appointed by a court having
jurisdiction over a debtor. In such a case, Internal Revenue Service
officials may require
[[Page 104]]
the submission of a certificate from the court having jurisdiction over
the debtor showing the appointment and qualification of the trustee,
receiver, or attorney and that his/her authority has not been
terminated. In cases pending before a court of the United States (e.g.,
U.S. District Court or U.S. Bankruptcy Court), an authenticated copy of
the order approving the bond of the trustee, receiver, or attorney will
meet this requirement.
(c) Administrative requirements of filing--(1) General. Except as
provided in this section, a power of attorney (including the declaration
of representative and any other required statement(s)) must be filed in
each office of the Internal Revenue Service in which the recognized
representative desires to perform one or more of the acts described in
Sec. 601.504(a).
(2) Regional offices. If a power of attorney (including the
declaration of representative and any other required statement(s)) is
filed with the office of a district director or with a service center
which has the matter under consideration, it is not necessary to file a
copy with the office of a regional commissioner which subsequently has
the matter under consideration unless requested.
(3) National Office. In case of a request for a ruling or other
matter to be considered in the National Office, a power of attorney,
including the declaration of representative and any other required
statement(s), must be submitted with each request or matter.
(4) Copy of power of attorney. The Internal Revenue Service will
accept either the original or a copy of a power of attorney. A copy of a
power of attorney received by facsimile transmission (FAX) also will be
accepted.
(d) Practice by correspondence. If an individual desires to
represent a taxpayer through correspondence with the Internal Revenue
Service, such individual must submit a power of attorney, including the
declaration of representative and any other required statement(s), even
though no personal appearance is contemplated.
[56 FR 24007, May 28, 1991; 57 FR 27356, June 19, 1992]
Sec. 601.505 Revocation, change in representation and substitution or
delegation of representative.
(a) By the taxpayer--(1) New power of attorney filed. A new power of
attorney revokes a prior power of attorney if it is granted by the
taxpayer to another recognized representative with respect to the same
matter. However, a new power of attorney does not revoke a prior power
of attorney if it contains a clause stating that it does not revoke such
prior power of attorney and there is attached to the new power of
attorney either--
(i) A copy of the unrevoked prior power of attorney; or
(ii) A statement signed by the taxpayer listing the name and address
of each recognized representative authorized under the prior unrevoked
power of attorney.
(2) Statement of revocation filed. A taxpayer may revoke a power of
attorney without authorizing a new representative by filing a statement
of revocation with those offices of the Internal Revenue Service where
the taxpayer has filed the power of attorney to be revoked. The
statement of revocation must indicate that the authority of the first
power of attorney is revoked and must be signed by the taxpayer. Also,
the name and address of each recognized representative whose authority
is revoked must be listed (or a copy of the power of attorney to be
revoked must be attached).
(b) By the recognized representative--(1) Revocation of power of
attorney. A recognized representative may withdraw from representation
in a matter in which a power of attorney has been filed by filing a
statement with those offices of the Internal Revenue Service where the
power of attorney to be revoked was filed. The statement must be signed
by the representative and must identify the name and address of the
taxpayer(s) and the matter(s) from which the representative is
withdrawing.
(2) Substitution or delegation of recognized representative. Any
recognized representative appointed in a power of attorney may
substitute or delegate authority under the power of attorney to another
recognized representative if
[[Page 105]]
substitution or delegation is specifically permitted under the power of
attorney. Unless otherwise provided in the power of attorney, a
recognized representative may make a substitution or delegation without
the consent of any other recognized representative appointed to
represent the taxpayer in the same matter. A substitution or delegation
if effected by filing the following items with offices of the Internal
Revenue Service where the power of attorney has been filed--
(i) Notice of substitution or delegation. A Notice of Substitution
or Delegation is a statement signed by the recognized representative
appointed under the power of attorney. The statement must contain the
name and mailing address of the new recognized representative and, if
more than one individual is to represent the taxpayer in the matter, a
designation of which recognized representative is to receive notices and
other written communications;
(ii) Declaration of representative. A written declaration which is
made by the new representative as required by Sec. 601.502(c); and
(iii) Power of attorney. A power of attorney which specifically
authorizes the substitution or delegation.
An employee of a recognized representative may not be substituted for
his/her employer with respect to the representation of a taxpayer before
the Internal Revenue Service unless the employee is a recognized
representative in his/her own capacity under the provisions of Sec.
601.502(b). However, even if such employee is not a recognized
representative in his/her own capacity under the provisions of Sec.
601.502(a), that individual may be authorized by the taxpayer under a
tax information authorization to receive and/or inspect confidential tax
information under the provisions of section 6103 of the Internal Revenue
Code and the regulations thereunder.
[56 FR 24007, May 28, 1991, amended at 57 FR 27356, June 19, 1992]
Sec. 601.506 Notices to be given to recognized representative; direct
contact with taxpayer; delivery of a check drawn on the United States
Treasury to recognized representative.
(a) General. Any notice or other written communication (or a copy
thereof) required or permitted to be given to a taxpayer in any matter
before the Internal Revenue Service must be given to the taxpayer and,
unless restricted by the taxpayer, to the representative according to
the following procedures--
(1) If the taxpayer designates more than one recognized
representative to receive notices and other written communications, it
will be the practice of the Internal Revenue Service to give copies of
such to two (but not more than two) individuals so designated.
(2) In a case in which the taxpayer does not designate which
recognized representative is to receive notices, it will be the practice
of the Internal Revenue Service to give notices and other communications
to the first recognized representative appointed on the power of
attorney.
(3) Failure to give notice or other written communication to the
recognized representative of a taxpayer will not affect the validity of
any notice or other written communication delivered to a taxpayer.
Unless otherwise indicated in the document, a power of attorney other
than form 2848 will be presumed to grant the authority to receive
notices or other written communication (or a copy thereof) required or
permitted to be given to a taxpayer in any matter(s) before the Internal
Revenue Service to which the power of attorney pertains.
(b) Cases where taxpayer may be contacted directly. Where a
recognized representative has unreasonably delayed or hindered an
examination, collection or investigation by failing to furnish, after
repeated request, nonprivileged information necessary to the
examination, collection or investigation, the Internal Revenue Service
employee conducting the examination, collection or investigation may
request the permission of his/her immediate supervisor to contact the
taxpayer directly for such information.
[[Page 106]]
(1) Procedure. If such permission is granted, the case file will be
documented with sufficient facts to show how the examination, collection
or investigation was being delayed or hindered. Written notice of such
permission, briefly stating the reason why it was granted, will be given
to both the recognized representative and the taxpayer together with a
request of the taxpayer to supply such nonprivileged information. (See
7521(c) of the Internal Revenue Code and the regulations thereunder.)
(2) Effect of direct notification. Permission to by-pass a
recognized representative and contact a taxpayer directly does not
automatically disqualify an individual to act as the recognized
representative of a taxpayer in a matter. However, such information may
be referred to the Director of Practice for possible disciplinary
proceedings under Circular No. 230, 31 CFR part 10.
(c) Delivery of a check drawn on the United States Treasury--(1)
General. A check drawn on the United States Treasury (e.g., a check in
payment of refund of internal revenue taxes, penalties, or interest, see
Sec. 601.504(a)(5)) will be mailed to the recognized representative of
a taxpayer provided that a power of attorney is filed containing
specific authorization for this to be done.
(2) Address of recognized representative. The check will be mailed
to the address of the recognized representative listed on the power of
attorney unless such recognized representative notifies the Internal
Revenue Service in writing that his/her mailing address has been
changed.
(3) Authorization of more than one recognized representative. In the
event a power of attorney authorizes more than one recognized
representative to receive a check on the taxpayer's behalf, and such
representatives have different addresses, the Internal Revenue Service
will mail the check diretly to the taxpayer, unless a statement (signed
by all of the recognized representatives so authorized) is submitted
which indicates the address to which the check is to be mailed.
(4) Cases in litigation. The provisions of Sec. 601.506(c)
concerning the issuance of a tax refund do not apply to the issuance of
a check in payment of claims which have been either reduced to judgment
or settled in the course (or as a result) of litigation.
(d) Centralized Authorization File (CAF) system--(1) Information
recorded onto the CAF system. Information from both powers of attorney
and tax information authorizations is recorded onto the CAF system. Such
information enables Internal Revenue Service personnel who do not have
access to the actual power of attorney or tax information authorizations
to--
(i) Determine whether a recognized representative or an appointee is
authorized by a taxpayer to receive and/or inspect confidential tax
information;
(ii) Determine, in the case of a recognized representative, whether
that representative is authorized to perform the acts set forth in Sec.
601,504(a); and
(iii) Send copies of computer generated notices and communications
to an appointee or recognized representative so authorized by the
taxpayer.
(2) CAF number. A Centralized Authorization File (CAF) number
generally will be issued to--
(i) A recognized representative who files a power of attorney and a
written declaration of representative; or
(ii) An appointee authorized under a tax information authorization.
The issuance of a CAF number does not indicate that a person is either
recognized or authorized to practice before the Internal Revenue
Service. Such determination is made under the provisions of Circular No.
230, 31 CFR part 10. The purpose of the CAF number is to facilitate the
processing of a power of attorney or a tax information authorization
submitted by a recognized representative or an appointee. A recognized
representative or an appointee should include the same CAF number on
every power of attorney or tax information authorization filed. However,
because the CAF number is not a substantive requirement (i.e., as listed
in Sec. 601.503(a)), a tax information authorization or power of
attorney which does not include such number will not be rejected based
on the absence of a CAF number.
[[Page 107]]
(3) Tax matters recorded on CAF. Although a power of attorney or tax
information authorization may be filed in all matters under the
jurisdiction of the Internal Revenue Service, only those documents which
meet each of the following criteria will be recorded onto the CAF
system--
(i) Specific tax period. Only documents which concern a matter(s)
relating to a specific tax period will be recorded onto the CAF system.
A power of attorney or tax information authorization filed in a matter
unrelated to a specific period (e.g., the 100% penalty for failure to
pay over withholding taxes imposed by section 6672 of the Internal
Revenue Code, applications for an employer identification number, and
requests for a private letter ruling request pertaining to a proposed
transaction) cannot be recorded onto the CAF system.
(ii) Future three-year limitation. Only documents which concern a
tax period that ends no later than three years after the date on a power
of attorney is received by the Internal Revenue Service will be recorded
onto the CAF system. For example, a power of attorney received by the
Internal Revenue Service on August 1, 1990, which indicates that the
authorization applies to form 941 for the quarters ended December 31,
1990 through December 31, 2000, will be recorded onto the CAF system for
the applicable tax periods which end no later than July 31, 1993 (i.e.,
three years after the date of receipt by the Internal Revenue Service).
(iii) Documents for prior tax periods. Documents which concern any
tax period which has ended prior to the date on which a power of
attorney is received by the Internal Revenue Service will be recorded
onto the CAF system provided that matters concerning such years are
under consideration by the Internal Revenue Service.
(iv) Limitation on representatives recorded onto the CAF system. No
more than three representatives appointed under a power of attorney or
three persons designated under a tax information authorization will be
recorded onto the CAF system. If more than three representatives are
appointed under a power of attorney or more than three persons
designated under a tax information authorization, only the first three
names will be recorded onto the CAF system.
The fact that a power of attorney or tax information authorization
cannot be recorded onto the CAF system is not determinative of the
(current or future) validity of such document. (For example, documents
which concern tax periods that end more than three years from the date
of receipt by the IRS are not invalid for the period(s) not recorded
onto the CAF system, but can be resubmitted at a later date.)
[56 FR 24008, May 28, 1991]
Sec. 601.507 Evidence required to substantiate facts alleged by a
recognized representative.
The Internal Revenue Service may require a recognized representative
to submit all evidence, except that of a supplementary or incidental
character, over a declaration (signed under penalty of perjury) that the
recognized representative prepared such submission and that the facts
contained therein are true. In any case in which a recognized
representative is unable or unwilling to declare his/her own knowledge
that the facts are true and correct, the Internal Revenue Service may
require the taxpayer to make such a declaration under penalty of
perjury.
[56 FR 24009, May 28, 1991]
Sec. 601.508 Dispute between recognized representatives of a taxpayer.
Where there is a dispute between two or more recognized
representatives concerning who is entitled to represent a taxpayer in a
matter pending before the Internal Revenue Service (or to receive a
check drawn on the United States Treasury), the Internal Revenue Service
will not recognize any party. However, if the contesting recognized
representatives designate one or more of their number under the terms of
an agreement signed by all, the Internal Revenue Service will recognize
such designated recognized representatives upon receipt of a copy of
such agreement according to the terms of the power of attorney.
[56 FR 24009, May 28, 1991]
[[Page 108]]
Sec. 601.509 Power of attorney not required in cases docketed in the
Tax Court of the United States.
The petitioner and the Commissioner of Internal Revenue stand in the
position of parties litigant before a judicial body in a case docketed
in the Tax Court of the United States. The Tax Court has its own rules
of practice and procedure and its own rules respecting admission to
practice before it. Accordingly, a power of attorney is not required to
be submitted by an attorney of record in a case which is docketed in the
Tax Court. Correspondence in connection with cases docketed in the Tax
Court will be addressed to counsel of record before the Court. However,
a power of attorney is required to be submitted by an individual other
than the attorney of record in any matter before the Internal Revenue
Service concerning a docketed case.
[56 FR 24009, May 8, 1991]
Requirements for Alcohol, Tobacco, and Firearms Activities
Sec. 601.521 Requirements for conference and representation in
conference.
Any person desiring a conference in the office of the regional
regulatory administrator in the Bureau of Alcohol, Tobacco, and Firearms
of his region or of the Director, Bureau of Alcohol, Tobacco, and
Firearms, in Washington, DC, relative to any matter arising in
connection with his operations, will be accorded such a conference upon
request. No formal requirements are prescribed for such conference.
Where an industry member or other person is to be represented in
conference, the representative must be recognized to practice as
provided in paragraph (b) of Sec. 601.502. When a representative
presents himself on behalf of an industry member or other person for the
initial meeting in the office of a regional regulatory administrator in
the Bureau of Alcohol, Tobacco, and Firearms or of the Director, Bureau
of Alcohol, Tobacco, and Firearms, he must submit evidence of
recognition; or he should state in his first letter or other written
communication with such office whether he is recognized to practice, and
should enclose evidence of such recognition. In the case of a qualified
attorney or a qualified certified public accountant, the filing of the
applicable written declaration described in paragraphs (b)(1) (i) and
(ii) of Sec. 601.502 shall constitute evidence of recognition. In the
case of an enrollee, the filing of a notification, stating that he is
enrolled to practice and giving his enrollment number or the expiration
date of his enrollment card, shall constitute evidence of recognition.
[34 FR 6432, Apr. 12, 1969, as amended at 45 FR 7259, Feb. 1, 1980]
Sec. 601.522 Power of attorney.
Except as otherwise provided in this section, a power of attorney,
or copy thereof, will be required for a representative of a principal
(a) to perform the acts specified in paragraph (c)(1) of Sec. 601.502;
or (b) to sign any application, bond, notice, return, report, or other
document required by, or provided for in, regulations issued pursuant to
chapter 51 (Distilled Spirits, Wines, and Beer), Chapter 52 (Cigars,
Cigarettes, and Cigarette Papers and Tubes), and chapter 53 (Machine
Guns, Destructive Devices, and Certain Other Firearms), Internal Revenue
Code, title 1 of the Gun Control Act of 1968, or the Federal Alcohol
Administration Act, which is filed with or acted on by (1) the office of
a regional regulatory administrator in the Bureau of Alcohol, Tobacco,
and Firearms, or (2) the Director, Bureau of Alcohol, Tobacco, and
Firearms. The power of attorney may be executed on Form 1534, copies of
which may be obtained from the regional regulatory administrator in the
Bureau of Alcohol, Tobacco, and Firearms. A power of attorney will not
be required for a person authorized to sign on behalf of the principal
by articles of incorporation, bylaws, or a board of directors, where an
acceptable copy of such authorization is on file in the office of the
regional regulatory administrator or of the Director. A power of
attorney filed under the provisions of this section may cover one or
more acts for which a power of attorney is required and will continue in
effect with respect to such acts until revoked as provided in Sec.
601.526. The exceptions to the requirements for a power of attorney
contained in paragraph (c) (3)
[[Page 109]]
and (4) of Sec. 601.502 are applicable to powers of attorney under this
section.
[34 FR 14603, Sept. 19, 1969, as amended at 45 FR 7259, Feb. 1, 1980]
Sec. 601.523 Tax information authorization.
Where any of the acts specified in paragraph (c)(2)(i) of Sec.
601.502 are to be performed by a representative, and a power of attorney
for such representative has not been filed, a tax information
authorization, or copy thereof, will be required. The authorization may
be executed on Form 1534-A, copies of which may be obtained from the
regional regulatory administrator in the Bureau of Alcohol, Tobacco, and
Firearms. Such authorization may cover one or more of the acts for which
a tax information authorization is required and will continue in effect
with respect to such acts until revoked as provided in Sec. 601.526.
The exceptions to the requirements for a tax information authorization,
provided in paragraphs (c) (3) and (4) of Sec. 601.502, are applicable
to such authorizations under this section.
[34 FR 6432, Apr. 12, 1969]
Sec. 601.524 Execution and filing powers of attorney and tax
information authorizations.
(a) Time of filing. A copy of the power of attorney must be filed in
each office (that is, office of a regional regulatory administrator and
Office of the Director, Bureau of Alcohol, Tobacco, and Firearms), in
which a document specified in Sec. 601.522, covered by the power of
attorney, is required to be filed, or in which the representative
desires to perform one or more of the acts enumerated in paragraph
(c)(1) of Sec. 601.502. If a power of attorney covering an act
otherwise requiring the filing of a tax information authorization has
not been filed, a copy of the tax information authorization must be
filed in each office in which the representative inspects or receives
confidential information, or, where acts requiring a power of attorney
or a tax information authorization are handled by correspondence, the
representative should enclose a copy of the power or authorization with
the initial correspondence. However, where a power of attorney or tax
information authorization is on file with the regional regulatory
administrator in the Bureau of Alcohol, Tobacco, and Firearms, an
additional copy thereof will not be required in the office of the
regional counsel of the same region.
(b) Execution. The power of attorney required by Sec. 601.522, or
tax information authorization required by Sec. 601.523, shall be
executed in the manner prescribed in paragraph (b) of Sec. 601.504;
shall indicate all acts to which it relates; should contain the mailing
address of the representative; and, if more than one representative is
authorized to perform the same acts on behalf of the industry member or
other person, a designation as to which representative is to receive
notices and other written communications. For rules relating to the
mailing of notices or other written communications to a representative,
see Sec. 601.506.
(c) Attestation and corporate seal. In the case of a corporation, a
power of attorney filed with an officer of the Bureau of Alcohol,
Tobacco, and Firearms must be attested by the secretary and the
corporate seal must be affixed. If the officer who signs the power of
attorney is also the secretary, another officer of the corporation,
preferably the president, vice president, or treasurer, must also sign
the power of attorney so that two different individuals' signatures
appear thereon. If the corporation has no seal, a certified copy of a
resolution duly passed on by the board of directors of the corporation
authorizing the execution of powers of attorney should be attached.
(d) Acknowledgment. A power of attorney filed with an office of the
Bureau of Alcohol, Tobacco, and Firearms must be acknowledged,
witnessed, or certified as provided in paragraph (d) of Sec. 601.504.
[32 FR 15990, Nov. 22, 1967, as amended at 34 FR 6432, Apr. 12, 1969; 45
FR 7259, Feb. 1, 1980]
Sec. 601.525 Certification of copies of documents.
The provisions of paragraph (e) of Sec. 601.504 with respect to
certification of copies are applicable to a power of attorney or a tax
information authorization required to be filed under Sec. 601.522 or
Sec. 601.523.
[[Page 110]]
Sec. 601.526 Revocation of powers of attorney and tax information
authorizations.
The revocation of the authority of a representative covered by a
power of attorney or tax information authorization filed in an office of
the Bureau of Alcohol, Tobacco, and Firearms shall in no case be
effective prior to the giving of written notice to the proper official
that the authority of such representative has been revoked.
[34 FR 6432, Apr. 12, 1969, as amended at 45 FR 7259, Feb. 1, 1980]
Sec. 601.527 Other provisions applied to representation in alcohol.
tobacco, and firearms activities.
The provisions of paragraph (b) of Sec. 601.505, and of Sec. Sec.
601.506 through 601.508 of this subpart, as applicable, shall be
followed in offices of the Bureau of Alcohol, Tobacco, and Firearms.
[34 FR 6433, Apr. 12, 1969, as amended at 34 FR 14604, Sept. 19, 1969;
45 FR 7259, Feb. 1, 1980]
Subpart F_Rules, Regulations, and Forms
Sec. 601.601 Rules and regulations.
(a) Formulation. (1) Internal revenue rules take various forms. The
most important rules are issued as regulations and Treasury decisions
prescribed by the Commissioner and approved by the Secretary or his
delegate. Other rules may be issued over the signature of the
Commissioner or the signature of any other official to whom authority
has been delegated. Regulations and Treasury decisions are prepared in
the Office of the Chief Counsel. After approval by the Commissioner,
regulations and Treasury decisions are forwarded to the Secretary or his
delegate for further consideration and final approval.
(2) Where required by 5 U.S.C. 553 and in such other instances as
may be desirable, the Commissioner publishes in the Federal Register
general notice of proposed rules (unless all persons subject thereto are
named and either personally served or otherwise have actual notice
thereof in accordance with law). This notice includes:
(i) A statement of the time, place, and nature of public rulemaking
proceedings;
(ii) Reference to the authority under which the rule is proposed.
(iii) Either the terms or substance of the proposed rule or a
description of the subjects and issues involved.
(3)(i) This subparagraph shall apply where the rules of this
subparagraph are incorporated by reference in a notice of hearing with
respect to a notice of proposed rule making.
(ii) A person wishing to make oral comments at a public hearing to
which this subparagraph applies shall file his written comments within
the time prescribed by the notice of proposed rule making (including any
extensions thereof) and submit the outline referred to in subdivision
(iii) of this subparagraph within the time prescribed by the notice of
hearing. In lieu of the reading of a prepared statement at the hearing,
such person's oral comments shall ordinarily be limited to a discussion
of matters relating to such written comments and to questions and
answers in connection therewith. However, the oral comments shall not be
merely a restatement of matters the person has submitted in writing.
Persons making oral comments should be prepared to answer questions not
only on the topics listed in his outline but also in connection with the
matters relating to his written comments. Except as provided in
paragraph (b) of this section, in order to be assured of the
availability of copies of such written comments or outlines on or before
the beginning of such hearing, any person who desires such copies should
make such a request within the time prescribed in the notice of hearing
and shall agree to pay reasonable costs for coping. Persons who make
such a request after the time prescribed in the notice of hearing will
be furnished copies as soon as they are available, but it may not be
possible to furnish the copies on or before the beginning of the
hearing. Except as provided in the preceding sentences, copies of
written comments regarding the rules proposed shall not be made
available at the hearing.
(iii) A person who wishes to be assured of being heard shall submit,
[[Page 111]]
within the time prescribed in the notice of hearing, an outline of the
topics he or she wishes to discuss, and the time he or she wishes to
devote to each topic. An agenda will then be prepared containing the
order of presentation of oral comments and the time allotted to such
presentation. A period of 10 minutes will be the time allotted to each
person for making his or her oral comments.
(iv) At the conclusion of the presentations of comments of persons
listed in the agenda, to the extent time permits, other persons may be
permitted to present oral comments provided they have notified, either
the Commissioner of Internal Revenue (Attention: CC:LR:T) before the
hearing, or the representative of the Internal Revenue Service stationed
at the entrance to the hearing room at or before commencement of the
hearing, of their desire to be heard.
(v) In the case of unusual circumstances or for good cause shown,
the application of rules contained in this subparagraph, including the
10-minute rule in subdivision (iii), above, may be waived.
(vi) To the extent resources permit, the public hearings to which
this subparagraph applies may be transcribed.
(b) Comments on proposed rules--(1) In general. Interested persons
are privileged to submit any data, views, or arguments in response to a
notice of proposed rule making published pursuant to 5 U.S.C. 553.
Further, procedures are provided in paragraph (d)(9) of Sec. 601.702
for members of the public to inspect and to obtain copies of written
comments submitted in response to such notices. Designations of material
as confidential or not to be disclosed, contained in such comments, will
not be accepted. Thus, a person submitting written comments in response
to a notice of proposed rule making should not include therein material
that he considers to be confidential or inappropriate for disclosure to
the public. It will be presumed by the Internal Revenue Service that
every written comment submitted to it in response to a notice of
proposed rule making is intended by the person submitting it to be
subject in its entirety to public inspection and copying in accordance
with the procedures of paragraph (d)(9) of Sec. 601.702. The name of
any person requesting a public hearing and hearing outlines described in
paragraph (a)(3)(iii) of this section are not exempt from disclosure.
(2) Effective date. This paragraph (b) applies only to comments
submitted in response to notices of proposed rule making of the Internal
Revenue Service published in the Federal Register after June 5, 1974.
(c) Petition to change rules. Interested persons are privileged to
petition for the issuance, amendment, or repeal of a rule. A petition
for the issuance of a rule should identify the section or sections of
law involved; and a petition for the amendment or repeal of a rule
should set forth the section or sections of the regulations involved.
The petition should also set forth the reasons for the requested action.
Such petitions will be given careful consideration and the petitioner
will be advised of the action taken thereon. Petitions should be
addressed to the Commissioner of Internal Revenue, Attention: CC:LR:T,
Washington, DC 20224. However, in the case of petitions to amend the
regulations pursuant to subsection (c)(4)(A)(viii) or (5)(A)(i) of
section 23 or former section 44C, follow the procedure outlined in
paragraph (a) of Sec. 1.23-6.
(d) Publication of rules and regulations--(1) General. All Internal
Revenue Regulations and Treasury decisions are published in the Federal
Register and in the Code of Federal Regulations. See paragraph (a) of
Sec. 601.702. The Treasury decisions are also published in the weekly
Internal Revenue Bulletin and the semiannual Cumulative Bulletin. The
Internal Revenue Bulletin is the authoritative instrument of the
Commissioner for the announcement of official rulings, decisions,
opinions, and procedures, and for the publication of Treasury decisions,
Executive orders, tax conventions, legislation, court decisions, and
other items pertaining to internal revenue matters. It is the policy of
the Internal Revenue Service to publish in the Bulletin all substantive
and procedural rulings of importance or general interest, the
[[Page 112]]
publication of which is considered necessary to promote a uniform
application of the laws administered by the Service. Procedures set
forth in Revenue Procedures published in the Bulletin which are of
general applicability and which have continuing force and effect are
incorporated as amendments to the Statement of Procedural Rules. It is
also the policy to publish in the Bulletin all rulings which revoke,
modify, amend, or affect any published ruling. Rules relating solely to
matters of internal practices and procedures are not published; however,
statements of internal practices and procedures affecting rights or
duties of taxpayers, or industry regulation, which appear in internal
management documents, are published in the Bulletin. No unpublished
ruling or decision will be relied on, used, or cited by any officer or
employee of the Internal Revenue Service as a precedent in the
disposition of other cases.
(2) Objectives and standards for publication of Revenue Rulings and
Revenue Procedures in the Internal Revenue Bulletin--(i)(a) A Revenue
Ruling is an official interpretation by the Service that has been
published in the Internal Revenue Bulletin. Revenue Rulings are issued
only by the National Office and are published for the information and
guidance of taxpayers, Internal Revenue Service officials, and others
concerned.
(b) A Revenue Procedure is a statement of procedure that affects the
rights or duties of taxpayers or other members of the public under the
Code and related statutes or information that, although not necessarily
affecting the rights and duties of the public, should be a matter of
public knowledge.
(ii)(a) The Internal Revenue Bulletin is the authoritative
instrument of the Commissioner of Internal Revenue for the publication
of official rulings and procedures of the Internal Revenue Service,
including all rulings and statements of procedure which supersede,
revoke, modify, amend, or affect any previously published ruling or
procedure. The Service also announces in the Bulletin the Commissioner's
acquiescences and nonacquiescences in decisions of the U.S. Tax Court
(other than decisions in memorandum opinions), and publishes Treasury
decisions, Executive orders, tax conventions, legislation, court
decisions, and other items considered to be of general interest. The
Assistant Commissioner (Technical) administers the Bulletin program.
(b) The Bulletin is published weekly. In order to provide a
permanent reference source, the contents of the Bulletin are
consolidated semiannually into an indexed Cumulative Bulletin. The
Bulletin Index-Digest System provides a research and reference guide to
matters appearing in the Cumulative Bulletins. These materials are sold
by the Superintendent of Documents, U.S. Government Printing Office,
Washington, DC 20402.
(iii) The purpose of publishing revenue rulings and revenue
procedures in the Internal Revenue Bulletin is to promote correct and
uniform application of the tax laws by Internal Revenue Service
employees and to assist taxpayers in attaining maximum voluntary
compliance by informing Service personnel and the public of National
Office interpretations of the internal revenue laws, related statutes,
treaties, regulations, and statements of Service procedures affecting
the rights and duties of taxpayers. Therefore, issues and answers
involving substantive tax law under the jurisdiction of the Internal
Revenue Service will be published in the Internal Revenue Bulletin,
except those involving:
(a) Issues answered by statute, treaty, or regulations;
(b) Issues answered by rulings, opinions, or court decisions
previously published in the Bulletin;
(c) Issues that are of insufficient importance or interest to
warrant publication;
(d) Determinations of fact rather than interpretations of law;
(e) Informers and informers' rewards; or
(f) Disclosure of secret formulas, processes, business practices,
and similar information.
Procedures affecting taxpayers' rights or duties that relate to matters
under the jurisdiction of the Service will be published in the Bulletin.
(iv) [Reserved]
[[Page 113]]
(v) (a) Rulings and other communications involving substantive tax
law published in the Bulletin are published in the form of Revenue
Rulings. The conclusions expressed in Revenue Rulings will be directly
responsive to and limited in scope by the pivotal facts stated in the
revenue ruling. Revenue Rulings arise from various sources, including
rulings to taxpayers, technical advice to district offices, studies
undertaken by the Office of the Assistant Commissioner (Technical),
court decisions, suggestions from tax practitioner groups, publications,
etc.
(b) It will be the practice of the Service to publish as much of the
ruling or communication as is necessary for an understanding of the
position stated. However, in order to prevent unwarranted invasions of
personal privacy and to comply with statutory provisions, such as 18
U.S.C. 1905 and 26 U.S.C. 7213, dealing with disclosure of information
obtained from members of the public, identifying details, including the
names and addresses of persons involved, and information of a
confidential nature are deleted from the ruling.
(c) Revenue Rulings, other than those relating to the qualification
of pension, annuity, profit-sharing, stock bonus, and bond purchase
plans, apply retroactively unless the Revenue Ruling includes a specific
statement indicating, under the authority of section 7805(b) of the
Internal Revenue Code of 1954, the extent to which it is to be applied
without retroactive effect. Where Revenue Rulings revoke or modify
rulings previously published in the Bulletin the authority of section
7805(b) of the Code ordinarily is invoked to provide that the new
rulings will not be applied retroactively to the extent that the new
rulings have adverse tax consequences to taxpayers. Section 7805(b) of
the Code provides that the Secretary of the Treasury or his delegate may
prescribe the extent to which any ruling is to be applied without
retroactive effect. The exercise of this authority requires an
affirmative action. For the effect of Revenue Rulings on determination
letters and opinion letters issued with respect to the qualification of
pension, annuity, profit-sharing, stock bonus, and bond purchase plans,
see paragraph (o) of Sec. 601.201.
(d) Revenue Rulings published in the Bulletin do not have the force
and effect of Treasury Department Regulations (including Treasury
decisions), but are published to provide precedents to be used in the
disposition of other cases, and may be cited and relied upon for that
purpose. No unpublished ruling or decision will be relied on, used, or
cited, by any officer or employee of the Service as a precedent in the
disposition of other cases.
(e) Taxpayers generally may rely upon Revenue Rulings published in
the Bulletin in determining the tax treatment of their own transactions
and need not request specific rulings applying the principles of a
published Revenue Ruling to the facts of their particular cases.
However, since each Revenue Ruling represents the conclusion of the
Service as to the application of the law to the entire state of facts
involved, taxpayers, Service personnel, and others concerned are
cautioned against reaching the same conclusion in other cases unless the
facts and circumstances are substantially the same. They should consider
the effect of subsequent legislation, regulations, court decisions, and
revenue rulings.
(f) Comments and suggestions from taxpayers or taxpayer groups on
Revenue Rulings being prepared for publication in the Bulletin may be
solicited, if justified by special circumstances. Conferences on Revenue
Rulings being prepared for publication will not be granted except where
the Service determines that such action is justified by special
circumstances.
(vi) Statements of procedures which affect the rights or duties of
taxpayers or other members of the public under the Code and related
statutes will be published in the Bulletin in the form of Revenue
Procedures. Revenue Procedures usually reflect the contents of internal
management documents, but, where appropriate, they are also published to
announce practices and procedures for guidance of the public. It is
Service practice to publish as much of the internal management document
or communication as is necessary for an understanding of the procedure.
Revenue Procedures may also be based on
[[Page 114]]
internal management documents which should be a matter of public
knowledge even though not necessarily affecting the rights or duties of
the public. When publication of the substance of a Revenue Procedure in
the Federal Register is required pursuant to 5 U.S.C. 552, it will
usually be accomplished by an amendment of the Statement of procedural
Rules (26 CFR Part 601).
(vii)(a) The Assistant Commissioner (Technical) is responsible for
administering the system for the publication of Revenue Rulings and
Revenue Procedures in the Bulletin, including the standards for style
and format.
(b) In accordance with the standards set forth in subdivision (iv)
of this subparagraph, each Assistant Commissioner is responsible for the
preparation and appropriate referral for publication of Revenue Rulings
reflecting interpretations of substantive tax law made by his office and
communicated in writing to taxpayers or field offices. In this
connection, the Chief Counsel is responsible for the referral to the
appropriate Assistant Commissioner, for consideration for publication as
Revenue Rulings, of interpretations of substantive tax law made by his
Office.
(c) In accordance with the standards set forth in subdivision (iv)
of this subparagraph, each Assistant Commissioner and the Chief Counsel
is responsible for determining whether procedures established by any
office under his jurisdiction should be published as Revenue Procedures
and for the initiation, content, and appropriate referral for
publication of such Revenue Procedures.
(e) Foreign tax law. (1) The Service will accept the interpretation
placed by a foreign tax convention country on its revenue laws which do
not affect the tax convention. However, when such interpretation
conflicts with a provision in the tax convention, reconsideration of
that interpretation may be requested.
(2) Conferences in the National Office of the Service will be
granted to representatives of American firms doing business abroad and
of American citizens residing abroad, in order to discuss with them
foreign tax matters with respect to those countries with which we have
tax treaties in effect.
[32 FR 15990, Nov. 22, 1967, as amended at 33 FR 6826, May 4, 1968; 35
FR 16593, Oct. 24, 1970; 38 FR 4971, Feb. 23, 1973; 39 FR 15755, May 6,
1974; 41 FR 13611, Mar. 31, 1976; 41 FR 20883, May 21, 1976; 43 FR
17821, Apr. 26, 1978; 47 FR 56333, Dec. 16, 1982; 48 FR 15624, Apr. 12,
1983; 52 FR 26673, July 16, 1987]
Sec. 601.602 Tax forms and instructions.
(a) Tax return forms and instructions. The Internal Revenue Service
develops forms and instructions that explain the requirements of the
Internal Revenue Code and regulations. The Service distributes the forms
and instructions to help taxpayers comply with the law. The tax system
is based on voluntary compliance, and the taxpayers complete and return
the forms with payment of any tax owed.
(b) Other forms and instructions. In addition to tax return forms,
the Internal Revenue Service furnishes the public copies of other forms
and instructions developed for use in complying with the laws and
regulations. These forms and instructions lead the taxpayer step-by-step
through data needed to accurately report information required by law.
(c) Where to get forms and instructions. The Internal Revenue
Service mails tax return forms to taxpayers who have previously filed
returns. However, taxpayers can call or write to district directors or
directors of service centers for copies of any forms they need. These
forms are described in Publication 676, Catalog of Federal Tax Forms,
Form Letters, and Notices, which the public can buy from the
Superintendent of Documents, U.S. Government Printing Office,
Washington, DC 20402.
[46 FR 26055, May 11, 1981]
Subpart G_Records (Note)
Note: The regulations in Subpart G of 26 CFR Part 601 are superseded
in part by 27 CFR Part 71 to the extent that it applied to alcohol,
tobacco, firearms, and explosives records, formerly administered by the
Internal Revenue Service and transferred to the Bureau of Alcohol,
Tobacco and Firearms. (See 37 FR 13691, July 13, 1972.)
[[Page 115]]
Sec. 601.702 Publication, public inspection, and specific requests for
records.
(a) Publication in the Federal Register--(1) Requirement. (i)
Subject to the application of the exemptions and exclusions described in
the Freedom of Information Act, 5 U.S.C. 552(b) and (c), and subject to
the limitations provided in paragraph (a)(2) of this section, the IRS is
required under 5 U.S.C. 552(a)(1), to state separately and publish
currently in the Federal Register for the guidance of the public the
following information--
(A) Descriptions of its central and field organization and the
established places at which, the persons from whom, and the methods
whereby, the public may obtain information, make submittals or requests,
or obtain decisions, from the IRS;
(B) Statement of the general course and method by which its
functions are channeled and determined, including the nature and
requirements of all formal and informal procedures which are available;
(C) Rules of procedure, descriptions of forms available or the
places at which forms may be obtained, and instructions as to the scope
and contents of all papers, reports, or examinations;
(D) Substantive rules of general applicability adopted as authorized
by law, and statements of general policy or interpretations of general
applicability formulated and adopted by the IRS; and
(E) Each amendment, revision, or repeal of matters referred to in
paragraphs (a)(1)(i)(A) through (D) of this section.
(ii) Pursuant to the foregoing requirements, the Commissioner
publishes in the Federal Register from time to time a statement, which
is not codified in this chapter, on the organization and functions of
the IRS, and such amendments as are needed to keep the statement on a
current basis. In addition, there are published in the Federal Register
the rules set forth in this part 601 (Statement of Procedural Rules),
such as those in paragraph E of this section, relating to conference and
practice requirements of the IRS; the regulations in part 301 of this
chapter (Procedure and Administration Regulations); and the various
substantive regulations under the Internal Revenue Code of 1986, such as
the regulations in part 1 of this chapter (Income Tax Regulations), in
part 20 of this chapter (Estate Tax Regulations), and in part 31 of this
chapter (Employment Tax Regulations).
(2) Limitations--(i) Incorporation by reference in the Federal
Register. Matter which is reasonably available to the class of persons
affected thereby, whether in a private or public publication, shall be
deemed published in the Federal Register for purposes of paragraph
(a)(1) of this section when it is incorporated by reference therein with
the approval of the Director of the Office of the Federal Register. The
matter which is incorporated by reference must be set forth in the
private or public publication substantially in its entirety and not
merely summarized or printed as a synopsis. Matter, the location and
scope of which are familiar to only a few persons having a special
working knowledge of the activities of the IRS, may not be incorporated
in the Federal Register by reference. Matter may be incorporated by
reference in the Federal Register only pursuant to the provisions of 5
U.S.C. 552(a)(1) and 1 CFR part 20.
(ii) Effect of failure to publish. Except to the extent that a
person has actual and timely notice of the terms of any matter referred
to in paragraph (a)(1) of this section which is required to be published
in the Federal Register, such person is not required in any manner to
resort to, or be adversely affected by, such matter if it is not so
published or is not incorporated by reference therein pursuant to
paragraph (a)(2)(i) of this section. Thus, for example, any such matter
which imposes an obligation and which is not so published or
incorporated by reference shall not adversely change or affect a
person's rights.
(b) Public inspection and copying--(1) In general. (i) Subject to
the application of the exemptions described in 5 U.S.C. 552(b) and the
exclusions described in 5 U.S.C. 552(c), the IRS is required under 5
U.S.C. 552(a)(2) to make available for public inspection and copying or,
in the alternative, to
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promptly publish and offer for sale the following information:
(A) Final opinions, including concurring and dissenting opinions,
and orders, if such opinions and orders are made in the adjudication of
cases;
(B) Those statements of policy and interpretations which have been
adopted by the IRS but are not published in the Federal Register;
(C) Its administrative staff manuals and instructions to staff that
affect a member of the public; and
(D) Copies of all records, regardless of form or format, which have
been released to any person under 5 U.S.C. 552(a)(3) and which, because
of the nature of their subject matter, the IRS determines have become or
are likely to become the subject of subsequent requests for
substantially the same records. The determination that records have
become or may become the subject of subsequent requests shall be based
on the following criteria:
(1) The subject matter is clearly of interest to the public at large
or to special interest groups from which more than one request is
expected to be received; or
(2) When more than four requests for substantially the same records
have already been received.
(ii) The IRS is also required by 5 U.S.C. 552(a)(2) to maintain and
make available for public inspection and copying current indexes
identifying any matter described in paragraphs (b)(1)(i)(A) through (C)
of this section which is issued, adopted, or promulgated after July 4,
1967, and which is required to be made available for public inspection
or published. In addition, the IRS shall also promptly publish,
quarterly or more frequently, and distribute (by sale or otherwise)
copies of each index or supplements thereto unless it determines by
order published in the Federal Register that the publication would be
unnecessary and impracticable, in which case the IRS shall nonetheless
provide copies of such indexes on request at a cost not to exceed the
direct cost of duplication. No matter described in paragraphs
(b)(1)(i)(A) through (C) of this section which is required by this
section to be made available for public inspection or published may be
relied upon, used, or cited as precedent by the IRS against a party
other than an agency unless such party has actual and timely notice of
the terms of such matter or unless the matter has been indexed and
either made available for inspection or published, as provided by this
paragraph (b). This paragraph (b) applies only to matters which have
precedential significance. It does not apply, for example, to any ruling
or advisory interpretation issued to a taxpayer or to a particular
transaction or set of facts which applies only to that transaction or
set of facts. Rulings, determination letters, technical advice
memorandums, and Chief Counsel advice are open to public inspection and
copying pursuant to 26 U.S.C. 6110. This paragraph (b) does not apply to
matters which have been made available pursuant to paragraph (a) of this
section.
(iii) For records required to be made available for public
inspection and copying pursuant to 5 U.S.C. 552(a)(2) and paragraphs
(b)(1)(i)(A) through (D) of this section, which are created on or after
November 1, 1996, the IRS shall make such records available on the
Internet within one year after such records are created.
(iv) The IRS shall make the index referred to in paragraph
(b)(1)(ii) of this section available on the Internet.
(2) Deletion of identifying details. To prevent a clearly
unwarranted invasion of personal privacy, the IRS shall, in accordance
with 5 U.S.C. 552(a)(2), delete identifying details contained in any
matter described in paragraphs (b)(1)(i)(A) through (D) of this section
before making such matter available for inspection or publication. Such
matters shall also be subject to any applicable exemption set forth in 5
U.S.C. 552(b). In every case where identifying details or other matters
are so deleted, the justification for the deletion shall be explained in
writing. The extent of such deletion shall be indicated on the portion
of the record which is made available or published, unless including
that indication would harm an interest protected by the exemption in 5
U.S.C. 552(b) under which the deletion is made. If technically feasible,
the extent of the deletion shall be indicated at the place in the record
where the deletion was made.
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(3) Freedom of Information Reading Room--(i) In general. The
Headquarters Disclosure Office of the IRS shall provide a reading room
where the matters described in paragraphs (b)(1)(i)(A) through (D) of
this section which are required to be made available for public
inspection, and the current indexes to such matters, shall be made
available to the public for inspection and copying. The Freedom of
Information Reading Room shall contain other matters determined to be
helpful for the guidance of the public, including a complete set of
rules and regulations (except those pertaining to alcohol, tobacco,
firearms, and explosives) contained in this title, any Internal Revenue
matters which may be incorporated by reference in the Federal Register
(but not a copy of the Federal Register so doing) pursuant to paragraph
(a)(2)(i) of this section, a set of Cumulative Bulletins, and copies of
various IRS publications. The public shall not be allowed to remove any
record from the Freedom of Information Reading Room.
(ii) Location of Freedom of Information Reading Room. The location
of the Headquarters Disclosure Office Freedom of Information Reading
Room is: IRS, 1111 Constitution Avenue, NW., Room 1621, Washington, DC.
(iii) Copying facilities. The Headquarters Disclosure Office shall
provide facilities whereby a person may obtain copies of material
located on the shelves of the Freedom of Information Reading Room.
(c) Specific requests for other records--(1) In general. (i) Subject
to the application of the exemptions described in 5 U.S.C. 552(b) and
the exclusions described in 5 U.S.C. 552(c), the IRS shall, in
conformance with 5 U.S.C. 552(a)(3), make reasonably described records
available to a person making a request for such records which conforms
in every respect with the rules and procedures set forth in this
section. Any request or any appeal from the initial denial of a request
that does not comply with the requirements set forth in this section
shall not be considered subject to the time constraints of paragraphs
(c)(9), (10), and (11) of this section, unless and until the request or
appeal is amended to comply. The IRS shall promptly advise the requester
in what respect the request or appeal is deficient so that it may be
resubmitted or amended for consideration in accordance with this
section. If a requester does not resubmit a perfected request or appeal
within 35 days from the date of a communication from the IRS, the
request or appeal file shall be closed. When the resubmitted request or
appeal conforms with the requirements of this section, the time
constraints of paragraphs (c)(9), (10), and (11) of this section shall
begin.
(ii) Requests for the continuing production of records created or
for records created after the date of receipt of the request shall not
be honored.
(iii) Specific requests under paragraph (a)(3) for material
described in paragraph (a)(2)(A)through(C) and which is in the Freedom
of Information Reading Room shall not be honored.
(2) Electronic format records. (i) The IRS shall provide the
responsive record or records in the form or format requested if the
record or records are readily reproducible by the IRS in that form or
format. The IRS shall make reasonable efforts to maintain its records in
forms or formats that are reproducible for the purpose of disclosure.
For purposes of this paragraph, the term readily reproducible means,
with respect to electronic format, a record or records that can be
downloaded or transferred intact to a floppy disk, computer disk (CD),
tape, or other electronic medium using equipment currently in use by the
office or offices processing the request. Even though some records may
initially be readily reproducible, the need to segregate exempt from
nonexempt records may cause the releasable material to be not readily
reproducible.
(ii) In responding to a request for records, the IRS shall make
reasonable efforts to search for the records in electronic form or
format, except where such efforts would significantly interfere with the
operation of the agency's automated information system(s). For purposes
of this paragraph (c), the term search means to locate, manually or by
automated means, agency records for the purpose of identifying those
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records which are responsive to a request.
(iii) Searches for records maintained in electronic form or format
may require the application of codes, queries, or other minor forms of
programming to retrieve the requested records.
(3) Requests for records not in control of the IRS. (i) Where the
request is for a record which is determined to be in the possession or
under the control of a constituent unit of the Department of the
Treasury other than the IRS, the request for such record shall
immediately be transferred to the appropriate constituent unit and the
requester notified to that effect. Such referral shall not be deemed a
denial of access within the meaning of these regulations. The
constituent unit of the Department to which such referral is made shall
treat such request as a new request addressed to it and the time limits
for response set forth in paragraphs (c)(9) and (c)(10) of this section
shall commence when the referral is received by the designated office or
officer of the constituent unit. Where the request is for a record which
is of a type that is not maintained by any constituent unit of the
Department of the Treasury, the requester shall be so advised.
(ii) Where the record requested was created by another agency or
constituent unit of the Department of the Treasury and a copy thereof is
in the possession of the IRS, the IRS official to whom the request is
delivered shall refer the request to the agency or constituent unit
which originated the record for direct reply to the requester. The
requester shall be informed of such referral. This referral shall not be
considered a denial of access within the meaning of these regulations.
Where the record is determined to be exempt from disclosure under 5
U.S.C. 552, the referral need not be made, but the IRS shall inform the
originating agency or constituent unit of its determination. Where
notifying the requester of its referral may cause a harm to the
originating agency or constituent unit which would enable the
originating agency or constituent unit to withhold the record under 5
U.S.C. 552, then such referral need not be made. In both of these
circumstances, the IRS official to whom the request is delivered shall
process the request in accordance with the procedures set forth in this
section.
(iii) When a request is received for a record created by the IRS
(i.e., in its possession and control) that includes information
originated by another agency or constituent unit of the Department of
the Treasury, the record shall be referred to the originating agency or
constituent unit for review, coordination, and concurrence prior to
being released to a requester. The IRS official to whom the request is
delivered may withhold the record without prior consultation with the
originating agency or constituent unit.
(4) Form of request. (i) Requesters are advised that only requests
for records which fully comply with the requirements of this section can
be processed in accordance with this section. Requesters shall be
notified promptly in writing of any requirements which have not been met
or any additional requirements to be met. Every effort shall be made to
comply with the requests as written. The initial request for records
must--
(A) Be made in writing and signed by the individual making the
request;
(B) State that it is made pursuant to the Freedom of Information
Act, 5 U.S.C. 552, or regulations thereunder;
(C) Be addressed to and mailed to the office of the IRS official who
is responsible for the control of the records requested (see paragraph
(h) of this section for the responsible officials and their addresses),
regardless of where such records are maintained. Generally, requests for
records pertaining to the requester, or other matters of local interest,
should be directed to the office servicing the requester's geographic
area of residence. Requests for records maintained in the Headquarters
of the IRS and its National Office of Chief Counsel, concerning matters
of nationwide applicability, such as published guidance (regulations and
revenue rulings), program management, operations, or policies, should be
directed to the Headquarters Disclosure Office. If the person making the
request does not know the official responsible for the control of the
records being requested, the person making the request may contact, by
telephone or
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in writing, the disclosure office servicing the requester's geographic
area of residence to ascertain the identity of the official having
control of the records being requested so that the request can be
addressed, and delivered, to the appropriate responsible official.
Misdirected requests that otherwise satisfy the requirements of this
section shall be immediately transferred to the appropriate responsible
IRS official and the requester notified to that effect. Such transfer
shall not be deemed a denial of access within the meaning of these
regulations. The IRS official to whom the request is redirected shall
treat such request as a new request addressed to it and the time limits
for response set forth in paragraphs (c)(9) and (c)(11) of this section
shall commence when the transfer is received by the designated office;
(D) Reasonably describe the records in accordance with paragraph
(c)(5)(i) of this section;
(E) In the case of a request for records the disclosure of which is
limited by statute or regulations (as, for example, the Privacy Act of
1974 (5 U.S.C. 552a) or section 6103 and the regulations thereunder),
establish the identity and the right of the person making the request to
the disclosure of the records in accordance with paragraph (c)(5)(iii)
of this section;
(F) Set forth the address where the person making the request
desires to be notified of the determination as to whether the request
shall be granted;
(G) State whether the requester wishes to inspect the records or
desires to have a copy made and furnished without first inspecting them;
(H) State the firm agreement of the requester to pay the fees for
search, duplication, and review ultimately determined in accordance with
paragraph (f) of this section, or, in accordance with paragraph
(c)(4)(ii) of this section, place an upper limit for such fees that the
requester is willing to pay, or request that such fees be reduced or
waived and state the justification for such request; and
(I) Identify the category of the requester and, with the exception
of ``other requesters,'' state how the records shall be used, as
required by paragraph (f)(3) of this section.
(ii) As provided in paragraph (c)(4)(i)(H) of this section, rather
than stating a firm agreement to pay the fee ultimately determined in
accordance with paragraph (f) of this section or requesting that such
fees be reduced or waived, the requester may place an upper limit on the
amount the requester agrees to pay. If the requester chooses to place an
upper limit and the estimated fee is deemed to be greater than the upper
limit, or where the requester asks for an estimate of the fee to be
charged, the requester shall be promptly advised of the estimate of the
fee and asked to agree to pay such amount. Where the initial request
includes a request for reduction or waiver of the fee, the IRS officials
responsible for the control of the requested records (or their
delegates) shall determine whether to grant the request for reduction or
waiver in accordance with paragraph (f) of this section and notify the
requester of their decisions and, if their decisions result in the
requester being liable for all or part of the fee normally due, ask the
requester to agree to pay the amount so determined. The requirements of
this paragraph shall not be deemed met until the requester has
explicitly agreed to pay the fee applicable to the request for records,
if any, or has made payment in advance of the fee estimated to be due.
If the requester has any outstanding balance of search, review, or
duplication fees, the requirements of this paragraph shall not be deemed
met until the requester has remitted the outstanding balance due.
(5) Reasonable description of records; identity and right of the
requester. (i) The request for records must describe the records in
reasonably sufficient detail to enable the IRS employees who are
familiar with the subject matter of the request to locate the records
without placing an unreasonable burden upon the IRS. While no specific
formula for a reasonable description of a record can be established, the
requirement shall generally be satisfied if the requester gives the
name, taxpayer identification number (e.g., social security number or
employer identification number), subject matter, location, and years at
issue, of the requested records. If the request seeks records pertaining
to
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pending litigation, the request shall indicate the title of the case,
the court in which the case was filed, and the nature of the case. It is
suggested that the person making the request furnish any additional
information which shall more clearly identify the requested records.
Where the requester does not reasonably describe the records being
sought, the requester shall be afforded an opportunity to refine the
request. Such opportunity may involve a conference with knowledgeable
IRS personnel at the discretion of the disclosure officer. The
reasonable description requirement shall not be used by officers or
employees of the Internal Revenue as a device for improperly withholding
records from the public.
(ii) The IRS shall make a reasonable effort to comply fully with all
requests for access to records subject only to any applicable exemption
set forth in 5 U.S.C. 552(b) or any exclusion described in 5 U.S.C.
552(c). In any situation in which it is determined that a request for
voluminous records would unduly burden and interfere with the operations
of the IRS, the person making the request shall be asked to be more
specific and to narrow the request, or to agree on an orderly procedure
for the production of the requested records, in order to satisfy the
request without disproportionate adverse effect on IRS operations.
(iii) Statutory or regulatory restrictions. (A) In the case of
records containing information with respect to particular persons the
disclosure of which is limited by statute or regulations, persons making
requests shall establish their identity and right to access to such
records. Persons requesting access to such records which pertain to
themselves may establish their identity by--
(1) The presentation of a single document bearing a photograph (such
as a passport or identification badge), or the presentation of two items
of identification which do not bear a photograph but do bear both a name
and signature (such as a credit card or organization membership card),
in the case of a request made in person,
(2) The submission of the requester's signature, address, and one
other identifier (such as a photocopy of a driver's license) bearing the
requester's signature, in the case of a request by mail, or
(3) The presentation in person or the submission by mail of a
notarized statement, or a statement made under penalty of perjury in
accordance with 28 U.S.C. 1746, swearing to or affirming such person's
identity.
(B) Additional proof of a person's identity shall be required before
the requests shall be deemed to have met the requirement of paragraph
(c)(4)(i)(E) of this section if it is determined that additional proof
is necessary to protect against unauthorized disclosure of information
in a particular case. Persons who have identified themselves to the
satisfaction of IRS officials pursuant to this paragraph (c) shall be
deemed to have established their right to access records pertaining to
themselves. Persons requesting records on behalf of or pertaining to
another person must provide adequate proof of the legal relationship
under which they assert the right to access the requested records before
the requirement of paragraph (c)(4)(i)(E) of this section shall be
deemed met.
(C) In the case of an attorney-in-fact, or other person requesting
records on behalf of or pertaining to other persons, the requester shall
furnish a properly executed power of attorney, Privacy Act consent, or
tax information authorization, as appropriate. In the case of a
corporation, if the requester has the authority to legally bind the
corporation under applicable state law, such as its corporate president
or chief executive officer, then a written statement or tax information
authorization certifying as to that person's authority to make a request
on behalf of the corporation shall be sufficient. If the requester is
any other officer or employee of the corporation, then such requester
shall furnish a written statement certifying as to that person's
authority to make a request on behalf of the corporation by any
principal officer and attested to by the secretary or other officer
(other than the requester) that the person making the request on behalf
of the corporation is properly authorized to make such a request. If the
requester is other than one of the above, then such person
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may furnish a resolution by the corporation's board of directors or
other governing body which provides that the person making the request
on behalf of the corporation is properly authorized to make such a
request, or shall otherwise satisfy the requirements set forth in
section 6103(e). A person requesting access to records of a partnership
or a subchapter S Corporation shall provide a notarized statement, or a
statement made under penalty of perjury in accordance with 28 U.S.C.
1746, that the requester was a member of the partnership or subchapter S
corporation for a part of each of the years included in the request.
(6) Requests for expedited processing. (i) When a requester
demonstrates compelling need, a request shall be taken out of order and
given expedited treatment. A compelling need involves--
(A) Circumstances in which the lack of expedited treatment could
reasonably be expected to pose an imminent threat to the life or
physical safety of an individual;
(B) An urgency to inform the public concerning actual or alleged
Federal government activity, if made by a person primarily engaged in
disseminating information. A person primarily engaged in disseminating
information, if not a full-time representative of the news media, as
defined in paragraph (f)(3)(ii)(B) of this section, must establish that
he or she is a person whose main professional activity or occupation is
information dissemination, though it need not be his or her sole
occupation. A person primarily engaged in disseminating information does
not include individuals who are engaged only incidentally in the
dissemination of information. The standard of urgency to inform requires
that the records requested pertain to a matter of current exigency to
the American public, beyond the public's right to know about government
activity generally, and that delaying a response to a request for
records would compromise a significant recognized interest to and
throughout the American general public;
(C) The loss of substantial due process rights.
(ii) A requester who seeks expedited processing must submit a
statement, certified to be true and correct to the best of his or her
knowledge and belief, explaining in detail why there is a compelling
need for expedited processing.
(iii) A request for expedited processing may be made at the time of
the initial request for records or at any later time. For a prompt
determination, requests for expedited processing must be submitted to
the responsible official of the IRS who maintains the records requested
except that a request for expedited processing under paragraph
(c)(6)(i)(B) of this section shall be submitted directly to the
Director, Communications Division, whose address is Office of Media
Relations, CL:C:M, Internal Revenue Service, Room 7032, 1111
Constitution Avenue, NW., Washington, DC 20224.
(iv) Upon receipt by the responsible official in the IRS, a request
for expedited processing shall be considered and a determination as to
whether to grant or deny the request shall be made, and the requester
notified, within ten days of the date of the request, provided that in
no event shall the IRS have less than five days (excluding Saturdays,
Sundays, and legal public holidays) from the date of the responsible
official's receipt of the request for such processing. The determination
to grant or deny a request for expedited processing shall be made solely
on the information initially provided by the requester.
(v) An appeal of an initial determination to deny expedited
processing must be made within ten days of the date of the initial
determination to deny expedited processing, and must otherwise comply
with the requirements of paragraph (c)(10) of this section. Both the
envelope and the appeal itself shall be clearly marked, ``Appeal for
Expedited Processing.''
(vi) IRS action to deny or affirm denial of a request for expedited
processing pursuant to this paragraph, and IRS failure to respond in a
timely manner to such a request shall be subject to judicial review,
except that judicial review shall be based on the record before the IRS
at the time of the determination. A district court of the
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United States shall not have jurisdiction to review the IRS's denial of
expedited processing of a request for records after the IRS has provided
a complete response to the request.
(7) Date of receipt of request. (i) Requests for records and any
separate agreement to pay, final notification of waiver of fees, or
letter transmitting payment, shall be promptly stamped with the date of
delivery to or dispatch by the office of the IRS official responsible
for the control of the records requested. A request for records shall be
considered to have been received on the date on which a complete request
containing the information required by paragraphs (c)(4)(i)(A) through
(I) has been received by the IRS official responsible for the control of
the records requested. A determination that a request is deficient in
any respect is not a denial of access, and such determinations are not
subject to administrative appeal.
(ii) The latest of such stamped dates shall be deemed for purposes
of this section to be the date of receipt of the request, provided that
the requirements of paragraphs (c)(4)(i)(A) through (I) of this section
have been satisfied, and, where applicable--
(A) The requester has agreed in writing, by executing a separate
contract or otherwise, to pay the fees for search, duplication, and
review determined due in accordance with paragraph (f) of this section,
or
(B) The fees have been waived in accordance with paragraph (f) of
this section, or
(C) Payment in advance has been received from the requester.
(8) Search for records requested. (i) Upon the receipt of a request,
search services shall be performed by IRS personnel to identify and
locate the requested records. Search time includes any and all time
spent looking for material responsive to the request, including page-by-
page or line-by-line identification of material within records. Where
duplication of an entire record would be less costly than a line-by-line
identification, duplication should be substituted for this kind of
search. With respect to records maintained in computerized form, a
search shall include services functionally analogous to a search for
records which are maintained on paper.
(ii) In determining which records are responsive to a request, the
IRS official responsible for the control of the records requested shall
include only those records within the official's possession and control
as of the date of the receipt of the request by the appropriate
disclosure officer.
(9) Initial determination--(i) Responsible official.(A) The
Associate Director, Personnel Security or delegate shall have the sole
authority to make initial determinations with respect to requests for
records under that office's control.
(B) The Director of the Office of Governmental Liaison and
Disclosure or delegate shall have the sole authority to make initial
determinations with respect to all other requests for records of the IRS
maintained in the Headquarters and its National Office of the Chief
Counsel. For all other records within the control of the IRS, the
initial determination with respect to requests for records may be made
either by the Director, Office of Governmental Liaison and Disclosure,
or by the IRS officials responsible for the control of the records
requested, or their delegates (see paragraph (h) of this section).
(ii) Processing of request. The appropriate responsible official or
delegate shall respond in the approximate order of receipt of the
requests, to the extent consistent with sound administrative practice.
In any event, the initial determination shall be made and notification
thereof mailed within 20 days (excepting Saturdays, Sundays, and legal
public holidays) after the date of receipt of the request, as determined
in accordance with paragraph (c)(7) of this section, unless the
responsible official invokes an extension pursuant to paragraph (c)(11)
of this section, the requester otherwise agrees to an extension of the
20 day time limitation, or the request is an expedited request.
(iii) Granting of request. If the request is granted in full or in
part, and if the requester wants a copy of the records, a statement of
the applicable fees, if there are any, shall be mailed to the requester
either at the time of the determination or shortly thereafter. In
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the case of a request for inspection, the records shall be made
available promptly for inspection, at the time and place stated,
normally at the appropriate office where the records requested are
controlled. If the person making the request has expressed a desire to
inspect the records at another office of the IRS, a reasonable effort
shall be made to comply with the request. Records shall be made
available for inspection at such reasonable and proper times so as not
to interfere with their use by the IRS or to exclude other persons from
making inspections. In addition, reasonable limitations may be placed on
the number of records which may be inspected by a person on any given
date. The person making the request shall not be allowed to remove the
records from the office where inspection is made. If, after making
inspection, the person making the request desires copies of all or a
portion of the requested records, copies shall be furnished upon payment
of the established fees prescribed by paragraph (f) of this section.
(iv) Denial of request. If it is determined that some records shall
be denied, the person making the request shall be so notified by mail.
The letter of notification shall specify the city or other location
where the requested records are situated, contain a brief statement of
the grounds for not granting the request in full including the
exemption(s) relied upon, the name and any title or position of the
official responsible for the denial, and advise the person making the
request of the right to appeal to the Commissioner in accordance with
paragraph (c)(10) of this section.
(A) In denying a request for records, in whole or in part, the IRS
shall include the date that the request was received in the appropriate
disclosure office, and shall provide an estimate of the volume of the
denied matter to the person making the request, unless providing such
estimate would harm an interest protected by an exemption in 5 U.S.C.
552(b) or (c) pursuant to which the denial is made; and
(B) The amount of information deleted shall be indicated on the
released portion of the record, unless including that indication would
harm an interest protected by an exemption in 5 U.S.C. 552(b) under
which the deletion is made. If technically feasible, the amount of the
information deleted and the asserted exemption shall be indicated at the
place in the record where such deletion is made.
(v) Inability to locate and evaluate within time limits. Where the
records requested cannot be located and evaluated within the initial
twenty day period or any extension thereof in accordance with paragraph
(c)(11) of this section, the search for the records or evaluation shall
continue, but the requester shall be notified, and advised that the
requester may consider such notification a denial of the request for
records. The requester shall be provided with a statement of judicial
rights along with the notification letter. The requester may also be
invited, in the alternative, to agree to a voluntary extension of time
in which to locate and evaluate the records. Such voluntary extension of
time shall not constitute a waiver of the requester's right to appeal or
seek judicial review of any denial of access ultimately made or the
requester's right to seek judicial review in the event of failure to
comply with the time extension granted.
(10) Administrative appeal. (i) The requester may submit an
administrative appeal to the Commissioner of Internal Revenue by letter
that is postmarked within 35 days after the later of the date of any
letter of notification described in paragraph (c)(9)(iv) of this
section, the date of any letter of notification of an adverse
determination of the requester's category described in paragraph (f)(3)
of this section, the date of any letter of notification of an adverse
determination of the requester's fee waiver or reduction request
described in paragraph (f)(2) of this section, the date of any letter
determining that no responsive records exist, or the date of the last
transmission of the last records released. An administrative appeal for
denial of a request for expedited processing must be made to the
Commissioner of Internal Revenue by letter that is postmarked within 10
days after the date of any letter of notification discussed in paragraph
(c)(6)(iv) of this section.
[[Page 124]]
(ii) The letter of appeal shall--
(A) Be made in writing and signed by the requester;
(B) Be addressed to the Commissioner and mailed to IRS Appeals,
6377A Riverside Avenue, Suite 110, Riverside, California 92506-FOIA
Appeal;
(C) Reasonably describe the records requested to which the appeal
pertains in accordance with paragraph (c)(5)(i) of this section;
(D) Set forth the address where the appellant desires to be notified
of the determination on appeal;
(E) Specify the date of the request, the office to which the request
was submitted, and where possible, enclose a copy of the initial request
and the initial determination being appealed; and
(F) Ask the Commissioner to grant the request for records, fee
waiver, expedited processing, or favorable fee category, as applicable,
or verify that an appropriate search was conducted and the responsive
records were either produced or an appropriate exemption asserted. The
person submitting the appeal may submit any argument in support of the
appeal in the letter of appeal.
(iii) Appeals shall be stamped promptly with the date of their
receipt in the Office of Appeals, and the later of this stamped date or
the stamped date of a document submitted subsequently which supplements
the original appeal so that the appeal satisfies the requirements set
forth in paragraphs (c)(10)(ii)(A) through (F) of this section shall be
deemed by the IRS to be the date of receipt of the appeal for all
purposes of this section. The Commissioner or a delegate shall
acknowledge receipt of the appeal and advise the requester of the date
of receipt and the date a response is due in accordance with this
paragraph. If an appeal fails to satisfy any of the requirements of
paragraph (c)(10)(ii)(A) through (F) of this section, the person making
the request shall be advised promptly in writing of the additional
requirements to be met. Except for appeals of denials of expedited
processing, the determination to affirm the initial denial (in whole or
in part) or to grant the request for records shall be made and
notification of the determination shall be mailed within twenty days
(exclusive of Saturdays, Sundays, and legal public holidays) after the
date of receipt of the appeal unless extended pursuant to paragraph
(c)(11)(i) of this section. Appeals of initial determinations to deny
expedited processing must be made within 10 calendar days of the
determination to deny the expedited processing. If it is determined that
the appeal from the initial denial is to be denied (in whole or in
part), the requester shall be notified in writing of the denial, the
reasons therefor, the name and title or position of the official
responsible for the denial on appeal, and the provisions of 5 U.S.C.
552(a)(4) for judicial review of that determination.
(11) Time extensions--(i) Unusual circumstances. (A) In unusual
circumstances, the time limitations specified in paragraphs (c)(9) and
(10) of this section may be extended by written notice from the official
charged with the duty of making the determinations to the person making
the request or appeal setting forth the reasons for this extension and
the date on which the determination is expected to be sent. As used in
this paragraph, the term unusual circumstances means, but only to the
extent reasonably necessary to the proper processing of the particular
request:
(1) The need to search for and collect the requested records from
field facilities or other establishments that are separate from the
office processing the request;
(2) The need to search for, collect, and appropriately examine a
voluminous amount of separate and distinct records which are demanded in
a single request;
(3) The need for consultation, which shall be conducted with all
practicable speed, with another agency having a substantial interest in
the determination of the request or among two or more constituent units
of the Department of the Treasury having substantial subject matter
interest therein; and
(4) The need for consultation with business submitters to determine
the nature and extent of proprietary information in accordance with this
section.
(B) Any extension or extensions of time for unusual circumstances
shall not cumulatively total more than ten
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days (exclusive of Saturday, Sunday and legal public holidays). If
additional time is needed to process the request, the IRS shall notify
the requester and provide the requester an opportunity to limit the
scope of the request or arrange for an alternative time frame for
processing the request or a modified request. The requester shall retain
the right to define the desired scope of the request, as long as it
meets the requirements contained in this section.
(ii) Aggregation of requests. If more than one request is received
from the same requester, or from a group of requesters acting in
concert, and the IRS believes that such requests constitute a single
request which would otherwise satisfy the unusual circumstances
specified in subparagraph (c)(11)(i) of this section, and the requests
involve clearly related matters, the IRS may aggregate these requests
for processing purposes. Multiple requests involving unrelated matters
shall not be aggregated.
(12) Failure to comply. If the IRS fails to comply with the time
limitations specified in paragraphs (c)(9), (10), or paragraph
(c)(11)(i) of this section, any person making a request for records
satisfying the requirements of paragraphs (c)(4)(i)(A) through (I) of
this section, shall be deemed to have exhausted administrative remedies
with respect to such request. Accordingly, this person may initiate suit
in accordance with paragraph (c)(13) of this section.
(13) Judicial review. If an administrative appeal pursuant to
paragraph (c)(10) of this section for records or fee waiver or reduction
is denied, or if a request for expedited processing is denied and there
has been no determination as to the release of records, or if a request
for a favorable fee category under paragraph (f)(3) of this section is
denied, or a determination is made that there are no responsive records,
or if no determination is made within the twenty day periods specified
in paragraphs (c)(9) and (10) of this section, or the period of any
extension pursuant to paragraph (c)(11)(i) of this section, or by grant
of the requester, respectively, the person making the request may
commence an action in a United States district court in the district in
which the requester resides, in which the requester's principal place of
business is located, in which the records are situated, or in the
District of Columbia, pursuant to 5 U.S.C. 552(a)(4)(B). The statute
authorizes an action only against the agency. With respect to records of
the IRS, the agency is the IRS, not an officer or an employee thereof.
Service of process in such an action shall be in accordance with the
Federal Rules of Civil Procedure (28 U.S.C. App.) applicable to actions
against an agency of the United States. Delivery of process upon the IRS
shall be directed to the Commissioner of Internal Revenue, Attention:
CC:PA, 1111 Constitution Avenue, NW., Washington, DC 20224. The IRS
shall serve an answer or otherwise plead to any complaint made under
this paragraph within 30 days after service upon it, unless the court
otherwise directs for good cause shown. The district court shall
determine the matter de novo, and may examine the contents of the IRS
records in question in camera to determine whether such records or any
part thereof shall be withheld under any of the exemptions described in
5 U.S.C. 552(b) and the exclusions described in 5 U.S.C. 552(c). The
burden shall be upon the IRS to sustain its action in not making the
requested records available. The court may assess against the United
States reasonable attorney fees and other litigation costs reasonably
incurred by the person making the request in any case in which the
complainant has substantially prevailed.
(14) Preservation of records. All correspondence relating to the
requests received by the IRS under this chapter, and all records
processed pursuant to such requests, shall be preserved, until such time
as the destruction of such correspondence and records is authorized
pursuant to title 44 of the United States Code. Under no circumstances
shall records be destroyed while they are the subject of a pending
request, appeal, or lawsuit under 5 U.S.C. 552.
(d) Rules for disclosure of certain specified matters. Requests for
certain specified categories of records shall be processed by the IRS in
accordance with other established procedures.
[[Page 126]]
(1) Inspection of tax returns and attachments or transcripts. The
inspection of returns and attachments is governed by the provisions of
the internal revenue laws and regulations thereunder promulgated by the
Secretary of the Treasury. See section 6103 and the regulations
thereunder. Written requests for a copy of a tax return and attachments
or a transcript of a tax return shall be made using IRS form 4506,
``Request for Copy or Transcript of Tax Form.'' A reasonable fee, as the
Commissioner may from time to time establish, may be charged for such
copies.
(2) Record of seizure and sale of real estate. Subject to the rules
on disclosure set forth in section 6103, record 21, part 2, ``Record of
seizure and sale of real estate'', is available for public inspection in
the local IRS office where the real estate is located. Copies of Record
21, part 2 shall be furnished upon written request. Members of the
public may call the toll-free IRS Customer Service number, 1-800-829-
1040, to obtain the address of the appropriate local office. Record 21
does not list real estate seized for use in violation of the internal
revenue laws (see section 7302).
(3) Public inspection of certain information returns, notices, and
reports furnished by certain tax-exempt organizations and certain
trusts. Subject to the rules on disclosure set forth in section 6104:
Information furnished on any form 990 series or form 1041-A returns,
pursuant to sections 6033 and 6034, shall be made available for public
inspection and copying, upon written request; information furnished by
organizations exempt from tax under section 527 on forms 8871, Political
Organization Notice of Section 527 Status, and forms 8872, Political
Organization Report of Contributions and Expenditures, are available for
public inspection and copying from the IRS Web site at
www.eforms.irs.gov. In addition, forms 8871 and 8872 shall be made
available for public inspection and copying, upon written request; and
information furnished by organizations exempt from tax under section 527
on form 1120-POL pursuant to section 6012(a)(6) shall be made available
for public inspection and copying upon written request. Written requests
to inspect or obtain copies of any of the information described in this
paragraph (d)(3) shall be made using form 4506-A, ``Request for Public
Inspection or Copy of Exempt or Political Organization IRS Form,'' and
be directed to the appropriate address listed on form 4506-A.
(4) Public inspection of applications and determinations of certain
organizations for tax exemption. Subject to the rules on disclosure set
forth in section 6104, applications, including forms 1023 and 1024, and
certain papers submitted in support of such applications, filed by
organizations described in section 501(c) or (d) and determined to be
exempt from taxation under section 501(a), and any letter or other
document issued by the IRS with respect to such applications, shall be
made available for public inspection and copying, upon written request.
Written requests to inspect or obtain copies of this information shall
be made using form 4506-A, ``Request for Public Inspection or Copy of
Exempt or Political Organization IRS Form'' and be directed to the
appropriate address listed on form 4506-A.
(5) Public inspection of applications and annual returns with
respect to certain deferred compensation plans and accounts and employee
plans. Subject to the rules on disclosure set forth in section 6104;
forms, applications, and papers submitted in support of such
applications, with respect to the qualification of a pension, profit
sharing, or stock bonus plan under sections 401(a), 403(a), or 405(a),
an individual retirement account described in section 408(a), an
individual retirement annuity described in section 408(b), or with
respect to the exemption from tax of an organization forming part of
such a plan or account, and any document issued by the IRS dealing with
such qualification or exemption, shall be open to public inspection and
copying upon written request. This paragraph shall not apply with
respect to plans with no more than 25 plan participants. Written
requests to inspect or obtain copies of such material shall be directed
to IRS Customer Service--Tax Exempt & Government Entities Division
(TEGE), PO Box 2508, Room 2023, Cincinnati, Ohio 45201; and information
furnished on the Form 5500 series of returns, pursuant to section
[[Page 127]]
6058, shall be made available for public inspection and copying upon
written request. Except for requests for form 5500-EZ, written requests
to inspect or to obtain a copy of this information shall be directed to
the Department of Labor, Public Disclosure, Room N-5638, 200
Constitution Avenue, NW., Washington, DC 20210. Written requests to
inspect or to obtain a copy of form 5500-EZ shall be directed to the
Internal Revenue Service Center, PO Box 9941, Stop 6716, Ogden, Utah
84409.
(6) Publication of statistics of income. Statistics with respect to
the operation of the income tax laws are published annually in
accordance with section 6108 and Sec. 301.6108-1.
(7) Comments received in response to a notice of proposed
rulemaking, a solicitation for public comments, or prepublication
comments. Written comments received in response to a notice of proposed
rulemaking, a solicitation for public comments, or prepublication
comments, may be inspected, upon written request, by any person upon
compliance with the provisions of this paragraph. Comments may be
inspected in the Freedom of Information Reading Room, IRS, 1111
Constitution Avenue, NW., Room 1621, Washington, DC. The request to
inspect comments must be in writing and signed by the person making the
request and shall be addressed to the Commissioner of Internal Revenue,
Attn: CC:ITA:RU, PO Box 7604, Ben Franklin Station, Washington, DC
20044. The person submitting the written request may inspect the
comments that are the subject of the request during regular business
hours. If the requester wishes to inspect the documents, the requester
shall be contacted by IRS Freedom of Information Reading Room personnel
when the documents are available for inspection. Copies of comments may
be made in the Freedom of Information Reading Room by the person making
the request or may be requested, in writing, to the Commissioner of
Internal Revenue, Attn: CC:ITA:RU, PO Box 7604, Ben Franklin Station,
Washington, DC 20044. The IRS shall comply with requests for records
under the paragraph within a reasonable time. The provisions of
paragraph (f)(5)(iii) of this section, relating to fees for duplication,
shall apply with respect to requests made in accordance with this
paragraph.
(8) Accepted offers in compromise. For one year after the date of
execution, a copy of the form 7249, ``Offer Acceptance Report,'' for
each accepted offer in compromise with respect to any liability for a
tax imposed by title 26 shall be made available for inspection and
copying in the location designated by the Compliance Area Director or
Compliance Services Field Director within the Small Business and Self-
Employed Division (SBSE) of the taxpayer's geographic area of residence.
(9) Public inspection of written determinations. Certain rulings,
determination letters, technical advice memorandums, and Chief Counsel
advice are open to public inspection pursuant to section 6110.
(e) Other disclosure procedures. For procedures to be followed by
officers and employees of the IRS upon receipt of a request or demand
for certain internal revenue records or information the disclosure
procedure for which is not covered by this section, see Sec. 301.9000-
1.
(f) Fees for services--(1) In general. Except as otherwise provided,
the fees to be charged for search, duplication, and review services
performed by the IRS, with respect to the processing of Freedom of
Information Act requests, shall be determined and collected in
accordance with the provisions of this subsection. A fee shall not be
charged for monitoring a requester's inspection of records which
contains exempt matter. The IRS may recover the applicable fees even if
there is ultimately no disclosure of records. Should services other than
the services described in this paragraph be requested and rendered,
which are not required by the Freedom of Information Act, fees shall be
charged to recover the actual direct cost to the IRS.
(2) Waiver or reduction of fees. (i) The fees authorized by this
paragraph may be waived or reduced on a case-by-case basis in accordance
with this subsection by any IRS official who is authorized to make the
initial determination pursuant to paragraph (c)(9) of
[[Page 128]]
this section. Fees shall be waived or reduced by such official when it
is determined that disclosure of the requested information is in the
public interest because it is likely to contribute significantly to
public understanding of the operations or activities of the IRS and is
not primarily in the commercial interest of the requester. Such
officials shall consider several factors, including, but not limited to,
paragraphs (f)(2)(i) through (vi), in determining requests for waiver or
reduction of fees-
(A) Whether the subject of the releasable records concerns the
agency's operations or activities;
(B) Whether the releasable records are likely to contribute to an
understanding of the agency's operations or activities;
(C) Whether the releasable records are likely to contribute to the
general public's understanding of the agency's operations or activities
(e.g., how will the requester convey the information to the general
public);
(D) The significance of the contribution to the general public's
understanding of the agency's operations or activities (e.g., is the
information contained in the releasable records already available to the
general public);
(E) The existence and magnitude of the requester's commercial
interest, as that term is used in paragraph (f)(3)(i)(A) of this
section, being furthered by the releasable records; and
(F) Whether the magnitude of the requester's commercial interest is
sufficiently large in comparison to the general public's interest.
(ii) Requesters asking for reduction or waiver of fees must state
the reasons why they believe disclosure meets the standards set forth in
paragraph (f)(2)(ii) of this section in a written request signed by the
requester.
(iii) The indigence of the requester shall not be considered as a
factor to determine if the requester is entitled to a reduction or
waiver of fees.
(iv) Normally, no charge shall be made for providing records to
federal, state, local, or foreign governments, or agencies or offices
thereof, or international governmental organizations.
(v) The initial request for waiver or reduction of fees shall be
addressed to the official of the IRS to whose office the request for
disclosure is delivered pursuant to paragraph (c)(4)(i)(C) of this
section. Appeals from denials of requests for waiver or reduction of
fees shall be decided by the Commissioner's delegate in accordance with
the criteria set forth in paragraph (f)(2)(ii) of this section. Appeals
shall be received by the Commissioner's delegate within 35 days of the
date of the letter of notification denying the initial request for
waiver or reduction and shall be decided promptly. See paragraph
(c)(10)(ii)(B) of this section for the appropriate address. Upon receipt
of the determination on appeal to deny a request for waiver of fees, the
requester may initiate an action in a United States district court to
review the request for waiver of fees. In such action, the court shall
consider the matter de novo, except that the court's review of the
matter shall be limited to the record before the IRS official to whose
office the request for waiver is delivered. In such action, the court
shall consider the matter under the arbitrary and capricious standard.
(3) Categories of requesters--(i) Attestation. A request for records
under this section shall include an attestation as to the status of the
requester for use by the IRS official to whose office the request is
delivered in determining the appropriate fees to be assessed. No
attestation is required for a requester who falls within paragraph
(f)(3)(ii)(E)(an ``other requester'').
(ii) Categories--(A) Commercial use requester. Any person who seeks
information for a use or purpose that furthers the commercial, trade, or
profit interests of the requester or the person on whose behalf the
request is made.
(B) News media requester. Any person actively gathering news for an
entity that is organized and operated to publish or broadcast news
(i.e., information about current events or of current interest to the
public) to the public. News media entities include, but are not limited
to, television or radio stations broadcasting to the public at large,
publishers of periodicals, to the extent they disseminate news, who make
their periodicals available for purchase or subscription by the general
public, computerized news services and
[[Page 129]]
telecommunications. Free lance journalists shall be included as media
requesters if they can demonstrate a solid basis for expecting
publication through a qualifying news entity (e.g., publication
contract, past publication record). Specialized periodicals, although
catering to a narrower audience, may be considered media requesters so
long as they are available to the public generally, via newsstand or
subscription.
(C) Educational institution requester. Any person who, on behalf of
a preschool, public or private elementary or secondary school,
institution of undergraduate or graduate higher education, institution
of professional or vocational education, which operates a program or
programs of scholarly research, seeks records in furtherance of the
institution's scholarly research and is not for a commercial use. This
category does not include requesters wanting records for use in meeting
individual academic research or study requirements.
(D) Noncommercial scientific institution requester. Any person on
behalf of an institution that is not operated on a commercial basis,
that is operated solely for the purpose of conducting scientific
research whose results are not intended to promote any particular
product or industry.
(E) Other requester. Any requester who does not fall within the
categories described in paragraphs (f)(3)(ii)(A) through (D).
(iii) Determination of proper category. Where the IRS has reasonable
cause to doubt the use to which a requester shall put the records
sought, or where that use is not clear from the record itself, the IRS
shall seek additional clarification from the requester before assigning
the request to a specific category. In any event, a determination of the
proper category of requester shall be based upon a review of the
requester's submission and may also be based upon the IRS' own records.
(iv) Allowable charges--(A) Commercial use requesters. Records shall
be provided to commercial use requesters for the cost of search,
duplication, and review (including doing all that is necessary to excise
and otherwise prepare records for release) of records. Commercial use
requesters are not entitled to two hours of free search time or 100
pages of free duplication.
(B) News media, educational institution, and noncommercial
scientific institution requesters. Records shall be provided to news
media, educational institution, and noncommercial scientific institution
requesters for the cost of duplication alone, excluding fees for the
first 100 pages.
(C) Other requesters. Requesters who do not fit into any of the
above categories shall be charged fees that shall cover the full actual
direct cost of searching for and duplicating records, except that the
first two hours of search time and first 100 pages of duplication shall
be furnished without charge. Requests from individuals for records about
themselves maintained in the IRS's systems of records shall continue to
be treated under the fee provisions of the Privacy Act of 1974, which
permits fees only for duplication after the first 100 pages are
furnished free of charge.
(4) Avoidance of unexpected fees. (i) In order to protect requesters
from unexpected fees, all requests for records shall state the agreement
of the requesters to pay the fees determined in accordance with
paragraph (f)(5) of this section or state the upper limit they are
willing to pay to cover the costs of processing their requests.
(ii) When the fees for processing requests are estimated by the IRS
to exceed the upper limit agreed to by a requester, or when a requester
has failed to state a limit and the costs are estimated to exceed $250,
and the IRS has not then determined to waive or reduce the fees, a
notice shall be sent to the requester. This notice shall--
(A) Inform the requester of the estimated costs;
(B) Extend an offer to the requester to confer with agency personnel
in an attempt to reformulate the request in a manner which shall reduce
the fees and still meet the needs of the requester;
(C) If the requester is not amenable to reformulation, which would
reduce fees to under $250, then advance payment of the estimated fees
shall be required; and
[[Page 130]]
(D) Inform the requester that the time period, within which the IRS
is obliged to make a determination on the request, shall not begin to
run, pending a reformulation of the request or the receipt of advance
payment from the requester, as appropriate.
(5) Fees for services. The fees for services performed by the IRS
shall be imposed and collected as set forth in this paragraph. No fees
shall be charged if the costs of routine collecting and processing the
fees allowable under 5 U.S.C. 552(a)(4)(A) are likely to equal or exceed
the amount of the fee.
(i) Search services. Fees charged for search services are as
follows:
(A) Searches for records other than computerized records. The IRS
shall charge for search services at the salary rate(s) (i.e., basic pay
plus 16 percent) of the employee(s) making the search. An average rate
for the range of grades typically involved may be established. Fees may
be charged for search time as prescribed in this section even if the
time spent searching does not yield any records, or if records are
denied.
(B) Searches for computerized records. Actual direct cost of the
search, including computer search time, runs, and the operator's salary.
The fee for computer output shall be actual direct costs. For requesters
in the ``other requester'' category, the charge for the computer search
shall begin when the cost of the search (including the operator time and
the cost of operating the computer) equals the equivalent dollar amount
of two hours of the salary of the person performing the search.
(C) Searches requiring travel or transportation. Shipping charges to
transport records from one location to another, or for the
transportation of an employee to the site of requested records when it
is necessary to locate rather than examine the records, shall be at the
rate of the actual cost of such shipping or transportation.
(ii) Review Services--(A) Review defined. Review is the process of
examining records in response to a commercial use requester, as that
term is defined in paragraph (f)(3)(i)(A), upon initial consideration of
the applicability of an exemption described in 5 U.S.C. 552(b) or an
exclusion described in 5 U.S.C. 552(c) to the requested records, be it
at the initial request or administrative appeal level, to determine
whether any portion of any record responsive to the request is permitted
to be withheld. Review includes doing all that is necessary to excise
and otherwise prepare the records for release. Review does not include
the time spent on resolving general legal or policy issues regarding the
applicability of exemptions to the requested records.
(B) Fees charged for review services. The IRS shall charge
commercial use requesters for review of records at the initial
determination stage at the salary rate(s) (i.e., basic pay plus 16
percent) of the employee(s) making the review. An average rate for the
range of grades typically involved may be established by the
Commissioner.
(iii) Duplication other than for tax returns and attachments. (A)
Duplication fees charged for copies of paper records shall be a
reasonable fee, as the Commissioner may from time to time establish.
(B) The actual direct cost of duplication for photographs, films,
videotapes, audiotapes, compact disks, and other materials shall be
charged.
(C) Records may be provided to a private contractor for copying and
the requester shall be charged for the actual cost of duplication
charged by the private contractor.
(D) When other duplication processes not specifically identified
above are requested and provided pursuant to the Freedom of Information
Act, their actual direct cost to the IRS shall be charged.
(E) Where the condition of the record does not enable the IRS to
make legible copies, the IRS shall not attempt to reconstruct it. The
official having jurisdiction over the record shall furnish the best copy
that is available and advise the requester of this fact.
(iv) Charges for copies of tax returns and attachments, and
transcripts of tax returns. A charge shall be made for each copy of a
tax return and its attachments, and transcripts of tax returns, supplied
in response to a form 4506, ``Request for Copy of Tax Form.'' The amount
of the charge shall be a reasonable fee as computed by the Commissioner
from time to time, and as set forth on form 4506.
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(v) Other services. Other services and materials requested (e.g.,
certification, express mailing) which are not specifically covered by
this part and/or not required by the Freedom of Information Act are
provided at the discretion of the IRS and are chargeable at the actual
direct cost to the IRS.
(6) Printed material. Certain relevant government publications which
shall be placed on the shelves of the Freedom of Information Reading
Room shall not be sold at that location. Copies of pages of these
publications may be duplicated on the premises and a fee for such
service may be charged in accordance with paragraph (f)(5)(iii) of this
section. A person desiring to purchase the complete publication, for
example, an Internal Revenue Bulletin, should contact the Superintendent
of Documents, U.S. Government Printing Office, Washington, DC 20402.
(7) Search, duplication, and deletion services with respect to
records open to public inspection pursuant to section 6110. Fees charged
for searching for, making deletions in, and copies of records subject to
public inspection pursuant to section 6110 only upon written request
shall be at the actual cost, as the Commissioner may from time to time
establish.
(8) Form of payment. Payment shall be made by check or money order,
payable to the order of the Treasury of the United States.
(9) Advance payments. (i) If previous fees have not been paid in a
timely fashion, as defined in paragraph (f)(10) of this section, or
where the estimated fees exceed $250, the IRS shall require payment in
full of any outstanding fees and all estimated fees prior to processing
a request. Additionally, the IRS reserves the right to require payment
of fees after a request is processed and before any records are released
to a requester. For purposes of this paragraph, a requester is the
individual in whose name a request is made; however, where a request is
made on behalf of another individual, and previous fees have not been
paid within the designated time period by either the requester or the
individual on whose behalf the request is made, then the IRS shall
require payment in full of all outstanding fees and all estimated fees
before processing the request.
(ii) When the IRS acts pursuant to paragraph (f)(9)(i) of this
section, the administrative time limits prescribed in paragraphs (c)(9)
and (10) of this section, plus permissible extensions of these time
limits as prescribed in paragraph (c)(11)(i) of this section, shall
begin only after the IRS official to whom the request is delivered has
received the fees described above in paragraph (f)(9)(i) of this
section.
(10) Interest. Interest shall be charged to requesters who fail to
pay the fees in a timely fashion; that is, within 30 days following the
day on which the statement of fees as set forth in paragraph (c)(9)(i)
of this section was sent by the IRS official to whom the request was
delivered. Whenever interest is charged, the IRS shall begin assessing
interest on the 31st day following the date the statement of fees was
mailed to the requester. Interest shall be at the rate prescribed in 31
U.S.C. 3717. In addition, the IRS shall take all steps authorized by the
Debt Collection Act of 1982, including administrative offset, disclosure
to consumer reporting agencies, and use of collection agencies, as
otherwise authorized by law to effect payment.
(11) Aggregating requests. When the IRS official to whom a request
is delivered reasonably believes that a requester or group of requesters
is attempting to break down a request into a series of requests for the
purpose of evading the assessment of fees, the IRS shall aggregate such
requests and charge accordingly, upon notification to the requester and/
or requesters.
(g) Business information and contractor proposal procedures--(1) In
general. Business information provided to the IRS by a business
submitter shall not be disclosed pursuant to a Freedom of Information
Act request except in accordance with this section.
(2) Definition. Business information is any trade secret or other
confidential financial or commercial (including research) information.
(3) Notice to business submitters. Except where it is determined
that the information is covered by paragraph (g)(9), the official having
control over the requested records, which includes
[[Page 132]]
business information, shall provide a business submitter with prompt
written notice of a request encompassing its business information
whenever required in accordance with paragraph (g)(4) of this section.
Such written notice shall either describe the exact nature of the
business information requested or provide copies of the records or
portions thereof containing the business information.
(4) When notice is required. (i) For business information submitted
to the IRS prior to October 13, 1987, the official having control over
the requested records shall provide a business submitter with notice of
a request whenever--
(A) The business information was submitted to the IRS upon a
commitment of confidentiality; or
(B) The business information was voluntarily submitted and it is of
a kind that would customarily not be released to the public by the
person from whom it was obtained; or
(C) The official has reason to believe that disclosure of the
information may result in commercial or financial injury to the business
submitter.
(ii) For business information submitted to the IRS on or after
October 13, 1987, the IRS shall provide a business submitter with notice
of a request whenever--
(A) The business submitter has designated the information as
commercially or financially sensitive information; or
(B) The official has reason to believe that disclosure of the
information may result in commercial or financial injury to the business
submitter.
(iii) The business submitter's designation that the information is
commercially or financially sensitive information should be supported by
a statement or certification by an officer or authorized representative
of the business providing specific justification that the information in
question is, in fact, confidential commercial or financial information
and has not been disclosed to the public.
(iv) Notice of a request for business information falling within
paragraph (g)(4)(ii)(A) of this section shall be required for a period
of not more than ten years after the date of submission unless the
business submitter requests, and provides acceptable justification for,
a specific notice period of greater duration.
(5) Opportunity to object to disclosure. Through the notice
described in paragraph (g)(3) of this section, the official having
control over the requested records shall afford a business submitter ten
days (excepting Saturdays, Sundays and legal public holidays) within
which to provide the official with a detailed statement of any objection
to disclosure. Such statement shall specify all grounds for withholding
any of the information, with particular attention to why the information
is claimed to be trade secret or commercial or financial information
that is privileged and confidential. Information provided by a business
submitter pursuant to this paragraph may itself be subject to disclosure
under 5 U.S.C. 552.
(6) Notice of intent to disclose. The IRS shall consider a business
submitter's objections and specific grounds for nondisclosure prior to
determining whether to disclose business information. Whenever the
official having control over the requested records decides to disclose
business information over the objection of a business submitter, the
official shall forward to the business submitter a written notice which
shall include--
(i) A statement of the reasons for which the business submitter's
disclosure objections were not sustained;
(ii) A description of the business information to be disclosed; and
(iii) A specified disclosure date, which is ten days (excepting
Saturdays, Sundays and legal public holidays) after the notice of the
final decision to release the requested records has been mailed to the
submitter. Except as otherwise prohibited by law, a copy of the
disclosure notice shall be forwarded to the requester at the same time.
(7) Judicial review--(i) In general. The IRS' disposition of the
request and the submitter's objections shall be subject to judicial
review under paragraph (c)(14) of this section. A requester is not
required to exhaust administrative remedies if a complaint has been
filed
[[Page 133]]
under this paragraph by a business submitter of the information
contained in the requested records. Likewise, a business submitter is
not required to exhaust administrative remedies if a complaint has been
filed by the requester of these records.
(ii) Notice of FOIA lawsuit. Whenever a requester brings suit
seeking to compel disclosure of business information covered by
paragraph (g)(4) of this section, the official having control over the
requested records shall promptly provide the business submitter with
written notice thereof.
(iii) Exception to notice requirement. The notice requirements of
this paragraph shall not apply if--
(A) The official having control over the records determines that the
business information shall not be disclosed;
(B) The information lawfully has been published or otherwise made
available to the public; or
(C) Disclosure of the information is required by law (other than 5
U.S.C. 552).
(8) Appeals. Procedures for administrative appeals from denials of
requests for business information are to be processed in accordance with
paragraph (c)(10) of this section.
(9) Contractor Proposals. (i) Pursuant to 41 U.S.C. 253b(m), the IRS
shall not release under the Freedom of Information Act any proposal
submitted by a contractor in response to the requirements of a
solicitation for a competitive proposal, unless that proposal is set
forth or incorporated by reference in a contract entered into between
the IRS and the contractor that submitted the proposal. For purposes of
this paragraph, the term proposal means any proposal, including a
technical, management, or cost proposal, submitted by a contractor in
response to the requirements of a solicitation for a competitive
proposal.
(ii) A copy of the FOIA request for information protected from
disclosure under this paragraph shall be furnished to the contractor who
submitted the proposal.
(h) Responsible officials and their addresses. For purposes of this
section, the IRS officials in the disclosure offices listed below are
responsible for the control of records within their geographic area. In
the case of records of the Headquarters Office (including records of the
National Office of the Office of Chief Counsel), except as provided in
paragraph (c)(9)(i)(A), the Director, Office of Governmental Liaison and
Disclosure, or delegate, is the responsible official. Requests for these
records should be sent to: IRS FOIA Request, Headquarters Disclosure
Office, CL:GLD:D, 1111 Constitution Avenue, NW., Washington, DC 20224.
(1) For Personnel Background Investigation Records, the address of
the responsible official is: Internal Revenue Service, Attn: Associate
Director, Personnel Security, Room 4244, A:PS:PSO, 1111 Constitution
Avenue, NW. Washington, DC 20224.
(2) For records of the Office of Chief Counsel other than those
located in the Headquarters or Division Counsel immediate offices,
records shall be deemed to be under the jurisdiction of the local area
Disclosure Office. Requesters seeking records under this section should
send their requests to the local area Disclosure Office address listed
for the state where the requester resides or any activity associated
with the records occurred (for states with multiple offices, the request
should be sent to the nearest office):
Alabama
IRS FOIA Request
New Orleans Disclosure Office
Mail Stop 40
600 S. Maestri Place
New Orleans, LA 70130
Alaska
IRS FOIA Request
Oakland Disclosure Office
1301 Clay Street, Suite 840-S
Oakland, CA 94612-5210
Arkansas
IRS FOIA Request
Nashville Disclosure Office
MDP 44
801 Broadway, Room 480
Nashville, TN 37203
Arizona
IRS FOIA Request
Phoenix Disclosure Office
Mail Stop 7000 PHX
210 E. Earll Drive
Phoenix, AZ 85012
[[Page 134]]
California
IRS FOIA Request
Laguna Niguel Disclosure Office
24000 Avila Road, M/S 2201
Laguna Niguel, CA 92677-0207
IRS FOIA Request
Los Angeles Disclosure Office
Mail Stop 1020
300 N. Los Angeles Street
Los Angeles, CA 90012-3363
IRS FOIA Request
Oakland Disclosure Office
1301 Clay Street, Suite 840-S
Oakland, CA 94612
IRS FOIA Request
San Jose Disclosure Office
Mail Stop HQ-4603
55 South Market Street
San Jose, CA 95113
Colorado
IRS FOIA Request
Denver Disclosure Office
Mail Stop 7000 DEN
600 17th Street
Denver, CO 80202-2490
Connecticut
IRS FOIA Request
Hartford Disclosure Office
William R. Cotter F.O.B.
Mail Stop 140
135 High Street
Hartford, CT 06103
Delaware
IRS FOIA Request
Baltimore Disclosure Office
George Fallon Fed. Bldg.
31 Hopkins Plaza, Room 1210
Baltimore, MD 21201
District of Columbia
IRS FOIA Request
Baltimore Disclosure Office
George Fallon Fed. Bldg.
31 Hopkins Plaza, Room 1210
Baltimore, MD 21201
Florida
IRS FOIA Request
Fort Lauderdale Disclosure Off.
Mail Stop 4030
7850 SW 6th Court, Rm. 260
Plantation, FL 33324-3202
IRS FOIA Request
Jacksonville Disclosure Office
MS 4030
400 West Bay Street
Jacksonville, FL 32202-4437
Georgia
IRS FOIA Request
Atlanta Disclosure Office
Mail Stop 602D, Room 1905
401 W. Peachtree Street, NW
Atlanta, GA 30308
Hawaii
IRS FOIA Request
Laguna Niguel Disclosure Office
24000 Avila Road, M/S 2201
Laguna Niguel, CA 92677-0207
Idaho
IRS FOIA Request
Seattle Disclosure Office
Mail Stop W625
915 2nd Avenue
Seattle, WA 98174
Illinois
IRS FOIA Request
Chicago Disclosure Office
Mail Stop 7000 CHI, Room 2820
230 S. Dearborn Street
Chicago, IL 60604
Indiana
IRS FOIA Request
Indianapolis Disclosure Office
Mail Stop CL 658
575 N. Penn. Street
Indianapolis, IN 46204
Iowa
IRS FOIA Request
St. Paul Disclosure Office
Stop 7000
316 N. Robert Street
St. Paul, MN 55101
Kansas
IRS FOIA Request
St. Louis Disclosure Office
Mail Stop 7000 STL
PO Box 66781
St. Louis, MO 63166
Kentucky
IRS FOIA Request
Cincinnati Disclosure Office
Post Office Box 1818, Rm. 7019
Cincinnati, OH 45201
Louisiana
IRS FOIA Request
New Orleans Disclosure Office
Mail Stop 40
600 S. Maestri Place
New Orleans, LA 70130
Maine
IRS FOIA Request
Boston Disclosure Office
Mail Stop 41150
Post Office Box 9112
JFK Building
Boston, MA 02203
[[Page 135]]
Maryland
IRS FOIA Request
Baltimore Disclosure Office
George Fallon Fed. Bldg.
31 Hopkins Plaza, Room 1210
Baltimore, MD 21201
Massachusetts
IRS FOIA Request
Boston Disclosure Office
Mail Stop 41150
JFK Building
Post Office Box 9112
Boston, MA 02203
Michigan
IRS FOIA Request
Detroit Disclosure Office
Mail Stop 11
Post Office Box 330500
Detroit, MI 48232-6500
Minnesota
IRS FOIA Request
St. Paul Disclosure Office
Stop 7000
316 N. Robert Street
St. Paul, MN 55101
Mississippi
IRS FOIA Request
New Orleans Disclosure Office
Mail Stop 40
600 S. Maestri Place
New Orleans, LA 70130
Missouri
IRS FOIA Request
St. Louis Disclosure Office
Mail Stop 7000 STL
PO Box 66781
St. Louis, MO 63166
Montana
IRS FOIA Request
Denver Disclosure Office
Mail Stop 7000 DEN
600 17th Street
Denver, CO 80202-2490
Nebraska
IRS FOIA Request
St. Paul Disclosure Office
Stop 7000
316 N. Robert Street
St. Paul, MN 55101
Nevada
IRS FOIA Request
Phoenix Disclosure Office
Mail Stop 7000 PHX
210 E. Earll Drive
Phoenix, AZ 85012
New Hampshire
IRS FOIA Request
Boston Disclosure Office
Mail Stop 41150
Post Office Box 9112
JFK Building
Boston, MA 02203
New Mexico
IRS FOIA Request
Phoenix Disclosure Office
Mail Stop 7000 PHX
210 E. Earll Drive
Phoenix, AZ 85012
New Jersey
IRS FOIA Request
Springfield Disclosure Office
PO Box 748
Springfield, NJ 07081-0748
New York (Brooklyn, Queens, and the Counties of Nassau and Suffolk)
IRS FOIA Request
Brooklyn Disclosure Office
10 Metro Tech Center
625 Fulton Street
4th Floor, Suite 611
Brooklyn, NY 11201-5404
New York (Manhattan, Staten Island, the Bronx, and the Counties of
Rockland and Westchester)
IRS FOIA Request
Manhattan Disclosure Office
110 W. 44th Street
New York, NY 10036
New York (All Other Counties)
IRS FOIA Request
Buffalo Disclosure Office
111 West Huron St., Room 505
Buffalo, NY 14202
North Carolina
IRS FOIA Request
Greensboro Disclosure Office
320 Federal Place, Room 409
Greensboro, NC 27401
North Dakota
IRS FOIA Request
St. Paul Disclosure Office
Stop 7000
316 N. Robert Street
St. Paul, MN 55101
Ohio
IRS FOIA Request
Cincinnati Disclosure Office
Post Office Box 1818, Rm. 7019
Cincinnati, OH 45201
[[Page 136]]
Oklahoma
IRS FOIA Request
Oklahoma City Disclosure Office
Mail Stop 7000 OKC
55 N. Robinson
Oklahoma City, OK 73102
Oregon
IRS FOIA Request
Seattle Disclosure Office
Mail Stop W625
915 2nd Avenue
Seattle, WA 98174
Pennsylvania
IRS FOIA Request
Philadelphia Disclosure Office
600 Arch Street, Room 3214
Philadelphia, PA 19106
Rhode Island
IRS FOIA Request
Hartford Disclosure Office
William R. Cotter F.O.B.
Mail Stop 140
135 High Street
Hartford, CT 06103
South Carolina
IRS FOIA Request
Greensboro Disclosure Office
320 Federal Place, Room 409
Greensboro, NC 27401
South Dakota
IRS FOIA Request
St. Paul Disclosure Office
Stop 7000
316 N. Robert Street
St. Paul, MN 55101
Tennessee
IRS FOIA Request
Nashville Disclosure Office
MDP 44
801 Broadway, Room 480
Nashville, TN 37203
Texas
IRS FOIA Request
Austin Disclosure Office
Mail Stop 7000 AUS
300 East 8th Street, Room 262
Austin, TX 78701
IRS FOIA Request
Dallas Disclosure Office
Mail Stop 7000 DAL
1100 Commerce Street
Dallas, TX 75242
IRS FOIA Request
Houston Disclosure Office
Mail Stop 7000 HOU
1919 Smith Street
Houston, TX 77002
Utah
IRS FOIA Request
Denver Disclosure Office
Mail Stop 7000 DEN
600 17th Street
Denver, CO 80202-2490
Vermont
IRS FOIA Request
Boston Disclosure Office
Mail Stop 41150
Post Office Box 9112
JFK Building
Boston, MA 02203
Virginia
IRS FOIA Request
Richmond Disclosure Office
PO Box 10107
Richmond, VA 23240
Washington
IRS FOIA Request
Seattle Disclosure Office
Mail Stop 625
915 2nd Avenue
Seattle, WA 98174
West Virginia
IRS FOIA Request
Cincinnati Disclosure Office
Post Office Box 1818, Rm. 7019
Cincinnati, OH 45201
Wisconsin
IRS FOIA Request
Milwaukee Disclosure Office
Mail Stop 7000 MIL
310 W. Wisconsin Avenue
Milwaukee, WI 53203-2221
Wyoming
IRS FOIA Request
Denver Disclosure Office
Mail Stop 7000 DEN
600 17th Street
Denver, CO 80202-2490
All APO and FPO Addresses
IRS FOIA Request
Headquarters Disclosure Office
CL:GLD:D
1111 Constitution Avenue, NW.
Washington, DC 20224
[67 FR 69675, Nov. 19, 2002]
Subpart H_Tax Counseling for the Elderly
Authority: Sec. 163(b)(5) of the Revenue Act of 1978, Pub. L. 95-
600, Nov. 6, 1978 (92 Stat. 2811) and Pub. L. 89-554, Sept. 6, 1966 (80
Stat. 379, 5 U.S.C. 301).
[[Page 137]]
Source: 44 FR 72113, Dec. 13, 1979, unless otherwise noted.
Sec. 601.801 Purpose and statutory authority.
(a) This Subpart H contains the rules for implementation of the Tax
Counseling for the Elderly assistance program under section 163 of the
Revenue Act of 1978, Pub. L. 95-600, November 6, 1978 (92 Stat. 2810).
Section 163 authorizes the Secretary of the Treasury, through the
Internal Revenue Service, to enter into agreements with private or
public non-profit agencies or organizations for the purpose of providing
training and technical assistance to prepare volunteers to provide tax
counseling assistance for elderly individuals, age 60 and over, in the
preparation of their Federal income tax returns.
(b) Section 163 provides that the Secretary may provide:
(1) Preferential access to Internal Revenue Service taxpayer service
representatives for the purpose of making available technical
information needed during the course of the volunteers' work;
(2) Publicity for making elderly persons aware of the availability
of volunteer taxpayer return preparation assistance programs under this
section; and
(3) Technical materials and publications to be used by such
volunteers.
(c) In carrying out responsibilities under section 163, the
Secretary, through the Internal Revenue Service is also authorized:
(1) To provide assistance to organizations which demonstrate, to the
satisfaction of the Secretary, that their volunteers are adequately
trained and competent to render effective tax counseling to the elderly
in the preparation of Federal income tax returns;
(2) To provide for the training of such volunteers, and to assist in
such training, to ensure that such volunteers are qualified to provide
tax counseling assistance to elderly individuals in the preparation of
Federal income tax returns;
(3) To provide reimbursement to volunteers through such
organizations for transportation, meals, and other expenses incurred by
them in training or providing tax counseling assistance in the
preparation of Federal income tax returns under this section, and such
other support and assistance determined to be appropriate in carrying
out the provisions of the section;
(4) To provide for the use of services, personnel, and facilities of
Federal executive agencies and State and local public agencies with
their consent, with or without reimbursement; and
(5) To prescribe rules and regulations necessary to carry out the
provisions of the section.
(d) With regard to the employment status of volunteers, section 163
also provides that service as a volunteer in any program carried out
under this section shall not be considered service as an employee of the
United States. Volunteers under such a program shall not be subject to
the provisions of law relating to Federal employment, except that the
provisions relating to the illegal disclosure of income or other
information punishable under section 1905 of title 18, United States
Code, shall apply to volunteers as if they were employees of the United
States.
Sec. 601.802 Cooperative agreements.
(a) General. Tax Counseling for the Elderly programs will be
administered by sponsor organizations under cooperative agreements with
the Internal Revenue Service. Use of cooperative agreements is in
accordance with the Federal Grant and Cooperative Agreement Act of 1977,
Pub. L. 95-224, February 3, 1978 (92 Stat. 3, 41 U.S.C. 501-509).
Cooperative agreements will be legally binding agreements in document
form.
(b) Nature and contents of cooperative agreements. Each cooperative
agreement will provide for implementation of the program in specified
geographic areas. Cooperative agreements will set forth:
(1) The functions and duties to be performed by the Internal Revenue
Service and the functions and duties to be performed by the program
sponsor,
(2) The maximum amount of the award available to the program
sponsor,
(3) The services to be provided for each geographical area, and
[[Page 138]]
(4) Other requirements specified in the application.
(c) Entry into cooperative agreements. The Commissioner of Internal
Revenue, the Director, Taxpayer Service Division, or any other
individual designated by the Commissioner may enter into a cooperative
agreement for the Internal Revenue Service.
(d) Competitive award of cooperative agreements. Cooperative
agreements will generally be entered into based upon competition among
eligible applicants.
(1) To be eligible to enter into a cooperative agreement, an
organization must be a private or public non-profit agency or
organization with experience in coordinating volunteer programs.
Federal, state, and local governmental agencies and organizations will
not be eligible to become program sponsors.
(2) Eligible applicants will be selected to enter into cooperative
agreements based on an evaluation by the Internal Revenue Service of
material provided in their applications. The Service will set forth the
evaluative criteria in the application instructions.
(3) Determinations as to the eligibility and selection of agencies
and organizations to enter into cooperative agreements will be made
solely by the Internal Revenue Service and will not be subject to
appeal.
(e) Noncompetitive award of cooperative agreements. If
appropriations to implement the Tax Counseling for the Elderly program
are received at a time close to when tax return preparation assistance
must be provided or when other factors exist which make the use of
competition to select agencies and organizations to enter into
cooperative agreements impracticable, cooperative agreements will be
entered into without competition with eligible agencies and
organizations selected by the Internal Revenue Service. Determination of
when the use of competition is impracticable will be made solely by the
Internal Revenue Service and will not be subject to appeal.
(f) Renegotiation, suspension, termination and modification. (1)
Cooperative agreements will be subject to renegotiation (including the
maximum amount of the award available to a sponsor), suspension, or
termination if performance reports required by the cooperative agreement
and/or other evaluations by or audits by the Internal Revenue Service or
others indicate that planned performance goals or other provisions of
the cooperative agreement, the regulations, or Section 163 of the
Revenue Act of 1978 are not being satisfactorily met. The necessity for
renegotiation, suspension, or termination, will be determined solely by
the Internal Revenue Service and will not be subject to appeal.
(2) Cooperative agreements may be modified in writing by mutual
agreement between the Internal Revenue Service and the program sponsor
at any time. Modifications will be based upon factors such as an
inability to utilize all funds available under a cooperative agreement,
the availability of additional funds and an ability to effectively
utilize additional funds, and interference of some provisions with the
efficient operation of the program.
(g) Negotiation. If the proposed program of an eligible applicant
does not warrant award of an agreement, the Internal Revenue Service may
negotiate with the applicant to bring the application up to a standard
that will be adequate for award. If more than one inadequate application
has been received for the geographic area involved, negotiation to bring
all such applications up to a standard will be conducted with all such
applicants unless time does not permit negotiations with all.
Sec. 601.803 Program operations and requirements.
(a) Objective. The objective of the Tax Counseling for the Elderly
program is to provide free assistance in the preparation of Federal
income tax returns to elderly taxpayers age 60 and over, by providing
training, technical and administrative support to volunteers under the
direction of non-profit agencies and organizations that have cooperative
agreements with the Internal Revenue Service.
(b) Period of program operations. Most tax return preparation
assistance will be provided to elderly taxpayers during the period for
filing Federal income tax returns, from January 1 to April 15
[[Page 139]]
each year. However, the program activities required to ensure elderly
taxpayers efficient and quality tax assistance will normally be
conducted year round. Program operations will generally be divided into
the following segments each year: October--recruit volunteers; November
and December--set training and testing schedules for volunteers,
identify assistance sites, complete publicity plans for sites; December
and January--train and test volunteers, set volunteer assistance
schedules; January through May--provide tax assistance, conduct
publicity for sites; May and June--prepare final reports and evaluate
program; July and August--prepare for next year's program.
(c) Assistance requirements. All tax return preparation assistance
provided under Tax Counseling for the Elderly programs must be provided
free of charge to taxpayers and must be provided only to elderly
individuals. An elderly individual is an individual age 60 or over at
the close of the individual's taxable year with respect to which tax
return preparation assistance is to be provided. Where a joint return is
involved, assistance may be provided where only one spouse satisfies the
60 year age requirement.
(d) Training and testing of volunteers. Volunteers will normally be
provided training and will normally be required to pass tests designed
to measure their understanding of Federal tax subjects on which they
will provide tax return assistance. Volunteers who do not receive a
satisfactory score will not be eligible to participate in the program.
(e) Confidentiality of tax information. Program sponsors must obtain
written assurance from all volunteers and all other individuals involved
in the program, to respect the confidentiality of income and financial
information known as a result of preparation of a return or of providing
tax counseling assistance in the preparation of Federal income tax
returns.
Sec. 601.804 Reimbursements.
(a) General. When provided for in cooperative agreements, the
Internal Revenue Service will provide amounts to program sponsors for
reimbursement to volunteers for transportation, meals, and other
expenses incurred in training or providing tax return assistance and to
program sponsors for reimbursement of overhead expenses. Cooperative
agreements will establish the items for which reimbursements will be
allowed and the method of reimbursement, e.g., stipend versus actual
expenses for meals, as well as developing necessary procedures, forms,
and accounting and financial control systems.
(b) Direct, reasonable, and prudent expenses. Reimbursements will be
allowed only for direct, reasonable, and prudent expenses incurred as a
part of a volunteer's service or as a part of the program sponsor's
overhead.
(c) Limitation. Total reimbursements provided to a program sponsor
shall not exceed the total amount specified in the cooperative
agreement. The Internal Revenue Service shall not be liable for
additional amounts to program sponsors, volunteers, or anyone else.
(d) Availability of appropriated funds. Expense reimbursements and
other assistance to be provided by the Internal Revenue Service under
cooperative agreements are contingent upon the availability of
appropriated funds for the Tax Counseling for the Elderly program.
Sec. 601.805 Miscellaneous administrative provisions.
(a) Responsibilities and relationship of Internal Revenue and
program sponsor. Substantial involvement is anticipated between the
Internal Revenue Service and the program sponsors in conducting this
program. Specific responsibilities and obligations of the Internal
Revenue Service and the program sponsors will be set forth in each
cooperative agreement.
(b) Administrative requirements set forth in OMB and Treasury
Circulars. (1) The basic administrative requirements applicable to
individual cooperative agreements are contained in Office of Management
and Budget Circular No.
[[Page 140]]
A-110, Grants and Agreements with Institutions of Higher Education,
Hospitals and Other Nonprofit Organizations (41 FR 32016). All
applicable provisions of this circular and any existing and further
supplements and revisions are incorporated into these regulations and
into all cooperative agreements entered into between the Internal
Revenue Service and program sponsors.
(2) Additional operating procedures and instructions may be
developed by the Internal Revenue Service to direct recipient
organizations in carrying out the provisions of this subpart, such as
instructions for using letters of credit. Any such operating procedures
or instructions will be incorporated into each cooperative agreement.
(c) Joint funding. Tax Counseling for the Elderly programs will not
be eligible for joint funding. Accordingly, the Joint Funding
Simplification Act of 1974, Pub. L. 93-510, December 5, 1974 (88 Stat.
1604, 42 U.S.C. 4251-4261) and Office of Management and Budget Circular
No. A-111, Jointly Funded Assistance to State and Local Governments and
Nonprofit Organizations (41 FR 32039), will not apply.
(d) Discrimination. No program sponsor shall discriminate against
any person providing tax return assistance on the basis of age, sex,
race, religion or national origin in conducting program operations. No
program sponsor shall discriminate against any person in providing such
assistance on the basis of sex, race, religion or national origin.
[44 FR 72113, Dec. 13, 1979, as amended at 49 FR 36500, Sept. 18, 1984]
Sec. 601.806 Solicitation of applications.
(a) Solicitation. The Commissioner of Internal Revenue or the
Commissioner's delegate may, at any time, solicit eligible agencies and
organizations to submit applications. Generally, applications will be
solicited and accepted in June and July of each year. Deadlines for
submitting applications and the schedule for selecting program sponsors
will be provided with application documents.
(1) Before preparing and submitting an unsolicited application,
organizations are strongly encouraged to contact the Internal Revenue
Service at the address provided in paragraph (b) (2) of this section.
(2) A solicitation of an application is not an assurance or
commitment that the Internal Revenue Service will enter into a
cooperative agreement. The Internal Revenue Service will not pay any
expenses or other costs incurred by the applicant in considering,
preparing or submitting an application.
(b) Application. (1) In the application documents, the Commissioner
or the Commissioner's delegate will specify program requirements which
the applicant must meet.
(2) Eligible organizations interested in participating in the
Internal Revenue Service Tax Counseling for the Elderly program should
request an application from the:
Program Manager, Tax Counseling for the Elderly, Taxpayer Service
Division TX:T:I, Internal Revenue Service, 1111 Constitution Ave., N.W.,
Washington, DC 20224, (202) 566-4904.
Subpart I_Use of Penalty Mail in the Location and Recovery of Missing
Children
Source: T.D. 8848, 64 FR 69398, Dec. 13, 1999, unless otherwise
noted.
Sec. 601.901 Missing children shown on penalty mail.
(a) Purpose. To support the national effort to locate and recover
missing children, the Internal Revenue Service (IRS) joins other
executive departments and agencies of the Government of the United
States in using official mail to disseminate photographs and
biographical information on hundreds of missing children.
(b) Procedures for obtaining and disseminating data. (1) The IRS
shall publish pictures and biographical data related to missing children
in domestic penalty mail containing annual tax forms and instructions,
taxpayer information publications, and other IRS products directed to
members of the public in the United States and its territories and
possessions.
(2) Missing children information shall not be placed on the
``Penalty Indicia,'' ``OCR Read Area,'' ``Bar Code Read Area,'' and
``Return Address'' areas of letter-size envelopes.
[[Page 141]]
(3) The IRS shall accept photographic and biographical materials
solely from the National Center for Missing and Exploited Children
(National Center). Photographs that were reasonably current as of the
time of the child's disappearance, or those which have been updated to
reflect a missing child's current age through computer enhancement
technique, shall be the only acceptable form of visual media or
pictorial likeness used in penalty mail.
(c) Withdrawal of data. The shelf life of printed penalty mail is
limited to 3 months for missing child cases. The IRS shall follow those
guidelines whenever practicable. For products with an extended shelf
life, such as those related to filing and paying taxes, the IRS will not
print any pictures or biographical data relating to missing children
without obtaining from the National Center a waiver of the 3-month
shelf-life guideline.
(d) Reports and contact official. IRS shall compile and submit to
OJJDP reports on its experience in implementing Public Law 99-87, 99
Stat. 290, as required by that office. The IRS contact person is: Chief,
Business Publications Section (or successor office), Tax Forms and
Publications Division, Technical Publications Branch, OP:FS:FP:P:3, Room
5613, Internal Revenue Service, 1111 Constitution Ave., NW., Washington,
DC 20224.
(e) Period of applicability. This section is applicable December 13,
1999 through December 31, 2002.
[T.D. 8848, 64 FR 69398, Dec. 13, 1999; 65 FR 15862, Mar. 24, 2000]
PART 602_OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT--Table
of Contents
Sec. 602.101 OMB Control numbers.
(a) Purpose. This part collects and displays the control numbers
assigned to collections of information in Internal Revenue Service
regulations by the Office of Management and Budget (OMB) under the
Paperwork Reduction Act of 1980. The Internal Revenue Service intends
that this part comply with the requirements of Sec. Sec. 1320.7(f),
1320.12, 1320.13, and 1320.14 of 5 CFR part 1320 (OMB regulations
implementing the Paperwork Reduction Act), for the display of control
numbers assigned by OMB to collections of information in Internal
Revenue Service regulations. This part does not display control numbers
assigned by the Office of Management and Budget to collections of
information of the Bureau of Alcohol, Tobacco, and Firearms.
(b) Display.
------------------------------------------------------------------------
Current OMB
CFR part or section where identified and described control No.
------------------------------------------------------------------------
1.1(h)-1(e)................................................ 1545-1654
1.23-5..................................................... 1545-0074
1.25-1T.................................................... 1545-0922
1545-0930
1.25-2T.................................................... 1545-0922
1545-0930
1.25-3T.................................................... 1545-0922
1545-0930
1.25-4T.................................................... 1545-0922
1.25-5T.................................................... 1545-0922
1.25-6T.................................................... 1545-0922
1.25-7T.................................................... 1545-0922
1.25-8T.................................................... 1545-0922
1.25A-1.................................................... 1545-1630
1.28-1..................................................... 1545-0619
1.31-2..................................................... 1545-0074
1.32-2..................................................... 1545-0074
1.32-3..................................................... 1545-1575
1.36B-5.................................................... 1545-2232
1.37-1..................................................... 1545-0074
1.37-3..................................................... 1545-0074
1.41-2..................................................... 1545-0619
1.41-3..................................................... 1545-0619
1.41-4A.................................................... 1545-0074
1.41-4 (b) and (c)......................................... 1545-0074
1.41-8(b).................................................. 1545-1625
1.41-8(d).................................................. 1545-0732
1.41-9..................................................... 1545-0619
1.42-1T.................................................... 1545-0984
1545-0988
1.42-2..................................................... 1545-1005
1.42-5..................................................... 1545-1357
1.42-6..................................................... 1545-1102
1.42-8..................................................... 1545-1102
1.42-10.................................................... 1545-1102
1.42-13.................................................... 1545-1357
1.42-14.................................................... 1545-1423
1.42-17.................................................... 1545-1357
1.42-18.................................................... 1545-2088
1.43-3(a)(3)............................................... 1545-1292
1.43-3(b)(3)............................................... 1545-1292
1.44B-1.................................................... 1545-0219
1.45D-1.................................................... 1545-1765
1.45G-1.................................................... 1545-2031
1.46-1..................................................... 1545-0123
1545-0155
1.46-3..................................................... 1545-0155
1.46-4..................................................... 1545-0155
1.46-5..................................................... 1545-0155
1.46-6..................................................... 1545-0155
1.46-8..................................................... 1545-0155
1.46-9..................................................... 1545-0155
1.46-10.................................................... 1545-0118
1.46-11.................................................... 1545-0155
1.47-1..................................................... 1545-0155
1545-0166
1.47-3..................................................... 1545-0155
1545-0166
1.47-4..................................................... 1545-0123
[[Page 142]]
1.47-5..................................................... 1545-0092
1.47-6..................................................... 1545-0099
1.48-3..................................................... 1545-0155
1.48-4..................................................... 1545-0155
1545-0808
1.48-5..................................................... 1545-0155
1.48-6..................................................... 1545-0155
1.48-12.................................................... 1545-0155
1545-1783
1.50A-1.................................................... 1545-0895
1.50A-2.................................................... 1545-0895
1.50A-3.................................................... 1545-0895
1.50A-4.................................................... 1545-0895
1.50A-5.................................................... 1545-0895
1.50A-6.................................................... 1545-0895
1.50A-7.................................................... 1545-0895
1.50B-1.................................................... 1545-0895
1.50B-2.................................................... 1545-0895
1.50B-3.................................................... 1545-0895
1.50B-4.................................................... 1545-0895
1.50B-5.................................................... 1545-0895
1.51-1..................................................... 1545-0219
1545-0241
1545-0244
1545-0797
1.52-2..................................................... 1545-0219
1.52-3..................................................... 1545-0219
1.56-1..................................................... 1545-0123
1.56(g)-1.................................................. 1545-1233
1.56A-1.................................................... 1545-0227
1.56A-2.................................................... 1545-0227
1.56A-3.................................................... 1545-0227
1.56A-4.................................................... 1545-0227
1.56A-5.................................................... 1545-0227
1.57-5..................................................... 1545-0227
1.58-1..................................................... 1545-0175
1.58-9(c)(5)(iii)(B)....................................... 1545-1093
1.58-9(e)(3)............................................... 1545-1093
1.59-1..................................................... 1545-1903
1.61-2..................................................... 1545-0771
1.61-2T.................................................... 1545-0771
1.61-4..................................................... 1545-0187
1.61-15.................................................... 1545-0074
1.62-2..................................................... 1545-1148
1.63-1..................................................... 1545-0074
1.66-4..................................................... 1545-1770
1.67-2T.................................................... 1545-0110
1.67-3..................................................... 1545-1018
1.67-3T.................................................... 1545-0118
1.71-1T.................................................... 1545-0074
1.72-4..................................................... 1545-0074
1.72-6..................................................... 1545-0074
1.72-9..................................................... 1545-0074
1.72-17.................................................... 1545-0074
1.72-17A................................................... 1545-0074
1.72-18.................................................... 1545-0074
1.74-1..................................................... 1545-1100
1.79-2..................................................... 1545-0074
1.79-3..................................................... 1545-0074
1.83-2..................................................... 1545-0074
1.83-5..................................................... 1545-0074
1.83-6..................................................... 1545-1448
1.103-10................................................... 1545-0123
1545-0940
1.103-15AT................................................. 1545-0720
1.103-18................................................... 1545-1226
1.103(n)-2T................................................ 1545-0874
1.103(n)-4T................................................ 1545-0874
1.103A-2................................................... 1545-0720
1.105-4.................................................... 1545-0074
1.105-5.................................................... 1545-0074
1.105-6.................................................... 1545-0074
1.108-4.................................................... 1545-1539
1.108-5.................................................... 1545-1421
1.108-7.................................................... 1545-2155
1.108(i)-1................................................. 1545-2147
1.108(i)-2................................................. 1545-2147
1.110-1.................................................... 1545-1661
1.117-5.................................................... 1545-0869
1.118-2.................................................... 1545-1639
1.119-1.................................................... 1545-0067
1.120-3.................................................... 1545-0057
1.121-1.................................................... 1545-0072
1.121-2.................................................... 1545-0072
1.121-3.................................................... 1545-0072
1.121-4.................................................... 1545-0072
1545-0091
1.121-5.................................................... 1545-0072
1.127-2.................................................... 1545-0768
1.132-1T................................................... 1545-0771
1.132-2.................................................... 1545-0771
1.132-2T................................................... 1545-0771
1.132-5.................................................... 1545-0771
1.132-5T................................................... 1545-0771
1545-1098
1.132-9(b)................................................. 1545-1676
1.141-1.................................................... 1545-1451
1.141-12................................................... 1545-1451
1.142-2.................................................... 1545-1451
1.142(f)(4)-1.............................................. 1545-1730
1.148-0.................................................... 1545-1098
1.148-1.................................................... 1545-1098
1.148-2.................................................... 1545-1098
1545-1347
1.148-3.................................................... 1545-1098
1545-1347
1.148-4.................................................... 1545-1098
1545-1347
1.148-5.................................................... 1545-1098
1545-1490
1.148-6.................................................... 1545-1098
1545-1451
1.148-7.................................................... 1545-1098
1545-1347
1.148-8.................................................... 1545-1098
1.148-11................................................... 1545-1098
1545-1347
1.149(e)-1................................................. 1545-0720
1.150-1.................................................... 1545-1347
1.151-1.................................................... 1545-0074
1.152-3.................................................... 1545-0071
1545-1783
1.152-4.................................................... 1545-0074
1.152-4T................................................... 1545-0074
1.162-1.................................................... 1545-0139
1.162-2.................................................... 1545-0139
1.162-3.................................................... 1545-0139
1.162-4.................................................... 1545-0139
1.162-5.................................................... 1545-0139
1.162-6.................................................... 1545-0139
1.162-7.................................................... 1545-0139
1.162-8.................................................... 1545-0139
1.162-9.................................................... 1545-0139
1.162-10................................................... 1545-0139
1.162-11................................................... 1545-0139
1.162-12................................................... 1545-0139
1.162-13................................................... 1545-0139
1.162-14................................................... 1545-0139
1.162-15................................................... 1545-0139
1.162-16................................................... 1545-0139
1.162-17................................................... 1545-0139
1.162-18................................................... 1545-0139
1.162-19................................................... 1545-0139
1.162-20................................................... 1545-0139
[[Page 143]]
1.162-24................................................... 1545-2115
1.162-27................................................... 1545-1466
1.163-5.................................................... 1545-0786
1545-1132
1.163-8T................................................... 1545-0995
1.163-10T.................................................. 1545-0074
1.163-13................................................... 1545-1491
1.163(d)-1................................................. 1545-1421
1.165-1.................................................... 1545-0177
1.165-2.................................................... 1545-0177
1.165-3.................................................... 1545-0177
1.165-4.................................................... 1545-0177
1.165-5.................................................... 1545-0177
1.165-6.................................................... 1545-0177
1.165-7.................................................... 1545-0177
1.165-8.................................................... 1545-0177
1.165-9.................................................... 1545-0177
1.165-10................................................... 1545-0177
1.165-11................................................... 1545-0074
1545-0177
1545-0786
1.165-12................................................... 1545-0786
1.166-1.................................................... 1545-0123
1.166-2.................................................... 1545-1254
1.166-4.................................................... 1545-0123
1.166-10................................................... 1545-0123
1.167(a)-5T................................................ 1545-1021
1.167(a)-7................................................. 1545-0172
1.167(a)-11................................................ 1545-0152
1545-0172
1.167(a)-12................................................ 1545-0172
1.167(d)-1................................................. 1545-0172
1.167(e)-1................................................. 1545-0172
1.167(f)-11................................................ 1545-0172
1.167(l)-1................................................. 1545-0172
1.168(d)-1................................................. 1545-1146
1.168(f)(8)-1T............................................. 1545-0923
1.168(i)-1................................................. 1545-1331
1.168-5.................................................... 1545-0172
1.169-4.................................................... 1545-0172
1.170-1.................................................... 1545-0074
1.170-2.................................................... 1545-0074
1.170-3.................................................... 1545-0123
1.170A-1................................................... 1545-0074
1.170A-2................................................... 1545-0074
1.170A-4(A)(b)............................................. 1545-0123
1.170A-8................................................... 1545-0074
1.170A-9................................................... 1545-0052
1545-0074
1.170A-11.................................................. 1545-0074
1545-0123
1545-1868
1.170A-12.................................................. 1545-0020
1545-0074
1.170A-13.................................................. 1545-0074
1545-0754
1545-0908
1545-1431
1.170A-13(f)............................................... 1545-1464
1.170A-14.................................................. 1545-0763
1.171-4.................................................... 1545-1491
1.171-5.................................................... 1545-1491
1.172-1.................................................... 1545-0172
1.172-13................................................... 1545-0863
1.173-1.................................................... 1545-0172
1.174-3.................................................... 1545-0152
1.174-4.................................................... 1545-0152
1.175-3.................................................... 1545-0187
1.175-6.................................................... 1545-0152
1.177-1.................................................... 1545-0172
1.179-2.................................................... 1545-1201
1.179-3.................................................... 1545-1201
1.179-5.................................................... 1545-0172
1545-1201
1.179B-1T.................................................. 1545-2076
1.179C-1................................................... 1545-2103
1.179C-1T.................................................. 1545-2103
1.180-2.................................................... 1545-0074
1.181-1.................................................... 1545-2059
1.181-2.................................................... 1545-2059
1.181-3.................................................... 1545-2059
1.182-6.................................................... 1545-0074
1.183-1.................................................... 1545-0195
1.183-2.................................................... 1545-0195
1.183-3.................................................... 1545-0195
1.183-4.................................................... 1545-0195
1.190-3.................................................... 1545-0074
1.194-2.................................................... 1545-0735
1.194-4.................................................... 1545-0735
1.195-1.................................................... 1545-1582
1.197-1T................................................... 1545-1425
1.197-2.................................................... 1545-1671
1.199-6.................................................... 1545-1966
1.213-1.................................................... 1545-0074
1.215-1T................................................... 1545-0074
1.217-2.................................................... 1545-0182
1.243-3.................................................... 1545-0123
1.243-4.................................................... 1545-0123
1.243-5.................................................... 1545-0123
1.248-1.................................................... 1545-0172
1.261-1.................................................... 1545-1041
1.263(a)-1................................................. 1545-2248
1.263(a)-3................................................. 1545-2248
1.263(a)-5................................................. 1545-1870
1.263(e)-1................................................. 1545-0123
1.263A-1................................................... 1545-0987
1.263A-1T.................................................. 1545-0187
1.263A-2................................................... 1545-0987
1.263A-3................................................... 1545-0987
1.263A-8(b)(2)(iii)........................................ 1545-1265
1.263A-9(d)(1)............................................. 1545-1265
1.263A-9(f)(1)(ii)......................................... 1545-1265
1.263A-9(f)(2)(iv)......................................... 1545-1265
1.263A-9(g)(2)(iv)(C)...................................... 1545-1265
1.263A-9(g)(3)(iv)......................................... 1545-1265
1.265-1.................................................... 1545-0074
1.265-2.................................................... 1545-0123
1.266-1.................................................... 1545-0123
1.267(f)-1................................................. 1545-0885
1.268-1.................................................... 1545-0184
1.274-1.................................................... 1545-0139
1.274-2.................................................... 1545-0139
1.274-3.................................................... 1545-0139
1.274-4.................................................... 1545-0139
1.274-5.................................................... 1545-0771
1.274-5A................................................... 1545-0139
1545-0771
1.274-5T................................................... 1545-0074
1545-0172
1545-0771
1.274-6.................................................... 1545-0139
1545-0771
1.274-6T................................................... 1545-0074
1545-0771
1.274-7.................................................... 1545-0139
1.274-8.................................................... 1545-0139
1.279-6.................................................... 1545-0123
1.280C-4................................................... 1545-1155
1.280F-3T.................................................. 1545-0074
1.280G-1................................................... 1545-1851
1.281-4.................................................... 1545-0123
1.302-4.................................................... 1545-0074
1.305-3.................................................... 1545-0123
1.305-5.................................................... 1545-1438
[[Page 144]]
1.307-2.................................................... 1545-0074
1.312-15................................................... 1545-0172
1.316-1.................................................... 1545-0123
1.331-1.................................................... 1545-0074
1.332-4.................................................... 1545-0123
1.332-6.................................................... 1545-2019
1.336-2.................................................... 1545-2125
1.336-4.................................................... 1545-2125
1.337(d)-1................................................. 1545-1160
1.337(d)-2................................................. 1545-1160
1545-1774
1.337(d)-4................................................. 1545-1633
1.337(d)-5................................................. 1545-1672
1.337(d)-6................................................. 1545-1672
1.337(d)-7................................................. 1545-1672
1.338-2.................................................... 1545-1658
1.338-5.................................................... 1545-1658
1.338-10................................................... 1545-1658
1.338-11................................................... 1545-1990
1.338(h)(10)-1............................................. 1545-1658
1.338(i)-1................................................. 1545-1990
1.341-7.................................................... 1545-0123
1.351-3.................................................... 1545-2019
1.355-5.................................................... 1545-2019
1.362-2.................................................... 1545-0123
1.362-4.................................................... 1545-2247
1.367(a)-1T................................................ 1545-0026
1.367(a)-2T................................................ 1545-0026
1.367(a)-3................................................. 1545-0026
1545-1478
1.367(a)-3T................................................ 1545-2183
1.367(a)-6T................................................ 1545-0026
1.367(a)-7................................................. 1545-2183
1.367(a)-7T................................................ 1545-2183
1.367(a)-8................................................. 1545-1271
1545-2056
1545-2183
1.367(b)-1................................................. 1545-1271
1.367(b)-3T................................................ 1545-1666
1.367(d)-1T................................................ 1545-0026
1.367(e)-1................................................. 1545-1487
1.367(e)-2................................................. 1545-1487
1.368-1.................................................... 1545-1691
1.368-3.................................................... 1545-2019
1.371-1.................................................... 1545-0123
1.371-2.................................................... 1545-0123
1.374-3.................................................... 1545-0123
1.381(b)-1................................................. 1545-0123
1.381(c)(4)-1.............................................. 1545-0123
1545-0152
1545-0879
1.381(c)(5)-1.............................................. 1545-0123
1545-0152
1.381(c)(6)-1.............................................. 1545-0123
1545-0152
1.381(c)(8)-1.............................................. 1545-0123
1.381(c)(10)-1............................................. 1545-0123
1.381(c)(11)-1(k).......................................... 1545-0123
1.381(c)(13)-1............................................. 1545-0123
1.381(c)(17)-1............................................. 1545-0045
1.381(c)(22)-1............................................. 1545-1990
1.381(c)(25)-1............................................. 1545-0045
1.382-1T................................................... 1545-0123
1.382-2.................................................... 1545-0123
1.382-2T................................................... 1545-0123
1.382-3.................................................... 1545-1281
1545-1345
1.382-4.................................................... 1545-1120
1.382-6.................................................... 1545-1381
1.382-8.................................................... 1545-1434
1.382-9.................................................... 1545-1120
1545-1260
1545-1275
1545-1324
1.382-11................................................... 1545-2019
1.382-91................................................... 1545-1260
1545-1324
1.383-1.................................................... 1545-0074
1545-1120
1.401-1.................................................... 1545-0020
1545-0197
1545-0200
1545-0534
1545-0710
1.401(a)-11................................................ 1545-0710
1.401(a)-20................................................ 1545-0928
1.401(a)-31................................................ 1545-1341
1.401(a)-50................................................ 1545-0710
1.401(a)(31)-1............................................. 1545-1341
1.401(b)-1................................................. 1545-0197
1.401(f)-1................................................. 1545-0710
1.401(k)-1................................................. 1545-1039
1545-1069
1545-1669
1545-1930
1.401(k)-2................................................. 1545-1669
1.401(k)-3................................................. 1545-1669
1.401(k)-4................................................. 1545-1669
1.401(m)-3................................................. 1545-1699
1.401(a)(9)-1.............................................. 1545-1573
1.401(a)(9)-3.............................................. 1545-1466
1.401(a)(9)-4.............................................. 1545-1573
1.401-12(n)................................................ 1545-0806
1.401-14................................................... 1545-0710
1.402(c)-2................................................. 1545-1341
1.402(f)-1................................................. 1545-1341
1545-1632
1.402A-1................................................... 1545-1992
1.403(b)-1................................................. 1545-0710
1.403(b)-3................................................. 1545-0996
1.403(b)-7................................................. 1545-1341
1.403(b)-10................................................ 1545-2068
1.404(a)-4................................................. 1545-0710
1.404(a)-12................................................ 1545-0710
1.404A-2................................................... 1545-0123
1.404A-6................................................... 1545-0123
1.408-2.................................................... 1545-0390
1.408-5.................................................... 1545-0747
1.408-6.................................................... 1545-0203
1545-0390
1.408-7.................................................... 1545-0119
1.408(q)-1................................................. 1545-1841
1.408A-2................................................... 1545-1616
1.408A-4................................................... 1545-1616
1.408A-5................................................... 1545-1616
1.408A-7................................................... 1545-1616
1.410(a)-2................................................. 1545-0710
1.410(d)-1................................................. 1545-0710
1.411(a)-11................................................ 1545-1471
1545-1632
1.411(d)-4................................................. 1545-1545
1.411(d)-6................................................. 1545-1477
1.412(b)-5................................................. 1545-0710
1.412(c)(1)-2.............................................. 1545-0710
1.412(c)(2)-1.............................................. 1545-0710
1.412(c)(3)-2.............................................. 1545-0710
1.414(c)-5................................................. 1545-0797
1.414(r)-1................................................. 1545-1221
1.415-2.................................................... 1545-0710
1.415-6.................................................... 1545-0710
1.417(a)(3)-1.............................................. 1545-0928
1.417(e)-1................................................. 1545-1471
1545-1724
1.417(e)-1T................................................ 1545-1471
[[Page 145]]
1.419A(f)(6)-1............................................. 1545-1795
1.422-1.................................................... 1545-0820
1.430(f)-1................................................. 1545-2095
1.430(g)-1................................................. 1545-2095
1.430(h)(2)-1.............................................. 1545-2095
1.436-1.................................................... 1545-2095
1.441-2.................................................... 1545-1748
1.442-1.................................................... 1545-0074
1545-0123
1545-0134
1545-0152
1545-0820
1545-1748
1.443-1.................................................... 1545-0123
1.444-3T................................................... 1545-1036
1.444-4.................................................... 1545-1591
1.446-1.................................................... 1545-0074
1545-0152
1.446-4(d)................................................. 1545-1412
1.448-1(g)................................................. 1545-0152
1.448-1(h)................................................. 1545-0152
1.448-1(i)................................................. 1545-0152
1.448-2.................................................... 1545-1855
1.448-2T................................................... 1545-0152
1545-1855
1.451-1.................................................... 1545-0091
1.451-4.................................................... 1545-0123
1.451-5.................................................... 1545-0074
1.451-6.................................................... 1545-0074
1.451-7.................................................... 1545-0074
1.453-1.................................................... 1545-0152
1.453-2.................................................... 1545-0152
1.453-8.................................................... 1545-0152
1545-0228
1.453-10................................................... 1545-0152
1.453A-1................................................... 1545-0152
1545-1134
1.453A-2................................................... 1545-0152
1545-1134
1.453A-3................................................... 1545-0963
1.454-1.................................................... 1545-0074
1.455-2.................................................... 1545-0152
1.455-6.................................................... 1545-0123
1.456-2.................................................... 1545-0123
1.456-6.................................................... 1545-0123
1.456-7.................................................... 1545-0123
1.457-8.................................................... 1545-1580
1.458-1.................................................... 1545-0879
1.458-2.................................................... 1545-0152
1.460-1.................................................... 1545-1650
1.460-6.................................................... 1545-1031
1545-1572
1545-1732
1.461-1.................................................... 1545-0074
1.461-2.................................................... 1545-0096
1.461-4.................................................... 1545-0917
1.461-5.................................................... 1545-0917
1.463-1T................................................... 1545-0916
1.465-1T................................................... 1545-0712
1.466-1T................................................... 1545-0152
1.466-4.................................................... 1545-0152
1.468A-3................................................... 1545-1269
1545-1378
1545-1511
1.468A-3(h), 1.468A-7, and 1.468A-8(d)..................... 1545-2091
1.468A-4................................................... 1545-0954
1.468A-7................................................... 1545-0954
1545-1511
1.468A-8................................................... 1545-1269
1.468B-1................................................... 1545-1631
1.468B-1(j)................................................ 1545-1299
1.468B-2(k)................................................ 1545-1299
1.468B-2(l)................................................ 1545-1299
1.468B-3(b)................................................ 1545-1299
1.468B-3(e)................................................ 1545-1299
1.468B-5(b)................................................ 1545-1299
1.468B-9................................................... 1545-1631
1.469-1.................................................... 1545-1008
1.469-2T................................................... 1545-0712
1545-1091
1.469-4T................................................... 1545-0985
1545-1037
1.469-7.................................................... 1545-1244
1.471-2.................................................... 1545-0123
1.471-5.................................................... 1545-0123
1.471-6.................................................... 1545-0123
1.471-8.................................................... 1545-0123
1.471-11................................................... 1545-0123
1545-0152
1.472-1.................................................... 1545-0042
1545-0152
1.472-2.................................................... 1545-0152
1.472-3.................................................... 1545-0042
1.472-5.................................................... 1545-0152
1.472-8.................................................... 1545-0028
1545-0042
1545-1767
1.475(a)-4................................................. 1545-1945
1.475(b)-4................................................. 1545-1496
1.481-4.................................................... 1545-0152
1.481-5.................................................... 1545-0152
1.482-1.................................................... 1545-1364
1.482-4.................................................... 1545-1364
1.482-7.................................................... 1545-1364
1545-1794
1.482-9(b)................................................. 1545-2149
1.501(a)-1................................................. 1545-0056
1545-0057
1.501(c)(3)-1.............................................. 1545-0056
1.501(c)(9)-5.............................................. 1545-0047
1.501(c)(17)-3............................................. 1545-0047
1.501(e)-1................................................. 1545-0814
1.503(c)-1................................................. 1545-0047
1545-0052
1.505(c)-1T................................................ 1545-0916
1.507-1.................................................... 1545-0052
1.507-2.................................................... 1545-0052
1.508-1.................................................... 1545-0052
1545-0056
1.509(a)-3................................................. 1545-0047
1.509(a)-4................................................. 1545-2157
1.509(a)-5................................................. 1545-0047
1.509(c)-1................................................. 1545-0052
1.512(a)-1................................................. 1545-0687
1.512(a)-4................................................. 1545-0047
1545-0687
1.521-1.................................................... 1545-0051
1545-0058
1.527-2.................................................... 1545-0129
1.527-5.................................................... 1545-0129
1.527-6.................................................... 1545-0129
1.527-9.................................................... 1545-0129
1.528-8.................................................... 1545-0127
1.533-2.................................................... 1545-0123
1.534-2.................................................... 1545-0123
1.542-3.................................................... 1545-0123
1.545-2.................................................... 1545-0123
1.545-3.................................................... 1545-0123
1.547-2.................................................... 1545-0045
1545-0123
1.547-3.................................................... 1545-0123
1.551-4.................................................... 1545-0074
1.552-3.................................................... 1545-0099
1.552-4.................................................... 1545-0099
[[Page 146]]
1.552-5.................................................... 1545-0099
1.556-2.................................................... 1545-0704
1.561-1.................................................... 1545-0044
1.561-2.................................................... 1545-0123
1.562-3.................................................... 1545-0123
1.563-2.................................................... 1545-0123
1.564-1.................................................... 1545-0123
1.565-1.................................................... 1545-0043
1545-0123
1.565-2.................................................... 1545-0043
1.565-3.................................................... 1545-0043
1.565-5.................................................... 1545-0043
1.565-6.................................................... 1545-0043
1.585-1.................................................... 1545-0123
1.585-3.................................................... 1545-0123
1.585-8.................................................... 1545-1290
1.586-2.................................................... 1545-0123
1.593-1.................................................... 1545-0123
1.593-6.................................................... 1545-0123
1.593-6A................................................... 1545-0123
1.593-7.................................................... 1545-0123
1.595-1.................................................... 1545-0123
1.597-2.................................................... 1545-1300
1.597-4.................................................... 1545-1300
1.597-6.................................................... 1545-1300
1.597-7.................................................... 1545-1300
1.611-2.................................................... 1545-0099
1.611-3.................................................... 1545-0007
1545-0099
1545-1784
1.612-4.................................................... 1545-0074
1.612-5.................................................... 1545-0099
1.613-3.................................................... 1545-0099
1.613-4.................................................... 1545-0099
1.613-6.................................................... 1545-0099
1.613-7.................................................... 1545-0099
1.613A-3................................................... 1545-0919
1.613A-3(e)................................................ 1545-1251
1.613A-3(l)................................................ 1545-0919
1.613A-5................................................... 1545-0099
1.613A-6................................................... 1545-0099
1.614-2.................................................... 1545-0099
1.614-3.................................................... 1545-0099
1.614-5.................................................... 1545-0099
1.614-6.................................................... 1545-0099
1.614-8.................................................... 1545-0099
1.617-1.................................................... 1545-0099
1.617-3.................................................... 1545-0099
1.617-4.................................................... 1545-0099
1.631-1.................................................... 1545-0007
1.631-2.................................................... 1545-0007
1.641(b)-2................................................. 1545-0092
1.642(c)-1................................................. 1545-0092
1.642(c)-2................................................. 1545-0092
1.642(c)-5................................................. 1545-0074
1.642(c)-6................................................. 1545-0020
1545-0074
1545-0092
1.642(g)-1................................................. 1545-0092
1.642(i)-1................................................. 1545-0092
1.645-1.................................................... 1545-1578
1.663(b)-2................................................. 1545-0092
1.664-1.................................................... 1545-0196
1.664-1(a)(7).............................................. 1545-1536
1.664-1(c)................................................. 1545-2101
1.664-2.................................................... 1545-0196
1.664-3.................................................... 1545-0196
1.664-4.................................................... 1545-0020
1545-0196
1.665(a)-0A through
1.665(g)-2A................................................ 1545-0192
1.666(d)-1A................................................ 1545-0092
1.671-4.................................................... 1545-1442
1.671-5.................................................... 1545-1540
1.701-1.................................................... 1545-0099
1.702-1.................................................... 1545-0074
1.703-1.................................................... 1545-0099
1.704-2.................................................... 1545-1090
1.706-1.................................................... 1545-0074
1545-0099
1545-0134
1.706-1T................................................... 1545-0099
1.707-3(c)(2).............................................. 1545-1243
1.707-5(a)(7)(ii).......................................... 1545-1243
1.707-6(c)................................................. 1545-1243
1.707-8.................................................... 1545-1243
1.708-1.................................................... 1545-0099
1.732-1.................................................... 1545-0099
1545-1588
1.736-1.................................................... 1545-0074
1.743-1.................................................... 1545-0074
1545-1588
1.751-1.................................................... 1545-0074
1545-0099
1545-0941
1.752-2.................................................... 1545-1905
1.752-5.................................................... 1545-1090
1.752-7.................................................... 1545-1843
1.754-1.................................................... 1545-0099
1.755-1.................................................... 1545-0099
1.761-2.................................................... 1545-1338
1.801-1.................................................... 1545-0123
1545-0128
1.801-3.................................................... 1545-0123
1.801-5.................................................... 1545-0128
1.801-8.................................................... 1545-0128
1.804-4.................................................... 1545-0128
1.811-2.................................................... 1545-0128
1.812-2.................................................... 1545-0128
1.815-6.................................................... 1545-0128
1.818-4.................................................... 1545-0128
1.818-5.................................................... 1545-0128
1.818-8.................................................... 1545-0128
1.819-2.................................................... 1545-0128
1.821-1.................................................... 1545-1027
1.821-3.................................................... 1545-1027
1.821-4.................................................... 1545-1027
1.822-5.................................................... 1545-1027
1.822-6.................................................... 1545-1027
1.822-8.................................................... 1545-1027
1.822-9.................................................... 1545-1027
1.823-2.................................................... 1545-1027
1.823-5.................................................... 1545-1027
1.823-6.................................................... 1545-1027
1.825-1.................................................... 1545-1027
1.826-1.................................................... 1545-1027
1.826-2.................................................... 1545-1027
1.826-3.................................................... 1545-1027
1.826-4.................................................... 1545-1027
1.826-6.................................................... 1545-1027
1.831-3.................................................... 1545-0123
1.831-4.................................................... 1545-0123
1.832-4.................................................... 1545-1227
1.832-5.................................................... 1545-0123
1.848-2(g)(8).............................................. 1545-1287
1.848-2(h)(3).............................................. 1545-1287
1.848-2(i)(4).............................................. 1545-1287
1.851-2.................................................... 1545-1010
1.851-4.................................................... 1545-0123
1.852-1.................................................... 1545-0123
1.852-4.................................................... 1545-0123
1545-0145
1.852-6.................................................... 1545-0123
1545-0144
[[Page 147]]
1.852-7.................................................... 1545-0074
1.852-9.................................................... 1545-0074
1545-0123
1545-0144
1545-0145
1545-1783
1.852-11................................................... 1545-1094
1.853-3.................................................... 1545-2035
1.853-4.................................................... 1545-2035
1.854-2.................................................... 1545-0123
1.855-1.................................................... 1545-0123
1.856-2.................................................... 1545-0123
1545-1004
1.856-6.................................................... 1545-0123
1.856-7.................................................... 1545-0123
1.856-8.................................................... 1545-0123
1.857-8.................................................... 1545-0123
1.857-9.................................................... 1545-0074
1.858-1.................................................... 1545-0123
1.860-2.................................................... 1545-0045
1.860-4.................................................... 1545-0045
1545-1054
1545-1057
1.860E-1................................................... 1545-1675
1.860E-2(a)(5)............................................. 1545-1276
1.860E-2(a)(7)............................................. 1545-1276
1.860E-2(b)(2)............................................. 1545-1276
1.860G-2................................................... 1545-2110
1.861-2.................................................... 1545-0089
1.861-3.................................................... 1545-0089
1.861-4.................................................... 1545-1900
1.861-8.................................................... 1545-0126
1.861-8(e)(6) and (g)...................................... 1545-1224
1.861-9T................................................... 1545-0121
1545-1072
1.861-18................................................... 1545-1594
1.863-1.................................................... 1545-1476
1.863-3.................................................... 1545-1476
1545-1556
1.863-3A................................................... 1545-0126
1.863-4.................................................... 1545-0126
1.863-7.................................................... 1545-0132
1.863-8.................................................... 1545-1718
1.863-9.................................................... 1545-1718
1.864-4.................................................... 1545-0126
1.871-1.................................................... 1545-0096
1.871-6.................................................... 1545-0795
1.871-7.................................................... 1545-0089
1.871-10................................................... 1545-0089
1545-0165
1.874-1.................................................... 1545-0089
1.881-4.................................................... 1545-1440
1.882-4.................................................... 1545-0126
1.883-0.................................................... 1545-1677
1.883-1.................................................... 1545-1677
1.883-2.................................................... 1545-1677
1.883-3.................................................... 1545-1677
1.883-4.................................................... 1545-1677
1.883-5.................................................... 1545-1677
1.884-0.................................................... 1545-1070
1.884-1.................................................... 1545-1070
1.884-2.................................................... 1545-1070
1.884-2T................................................... 1545-0126
1545-1070
1.884-4.................................................... 1545-1070
1.884-5.................................................... 1545-1070
1.892-1T................................................... 1545-1053
1.892-2T................................................... 1545-1053
1.892-3T................................................... 1545-1053
1.892-4T................................................... 1545-1053
1.892-5T................................................... 1545-1053
1.892-6T................................................... 1545-1053
1.892-7T................................................... 1545-1053
1.897-2.................................................... 1545-0123
1545-0902
1.897-3.................................................... 1545-0123
1.897-5T................................................... 1545-0902
1.897-6T................................................... 1545-0902
1.901-2.................................................... 1545-0746
1.901-2A................................................... 1545-0746
1.901-3.................................................... 1545-0122
1.902-1.................................................... 1545-0122
1545-1458
1.904-1.................................................... 1545-0121
1545-0122
1.904-2.................................................... 1545-0121
1545-0122
1.904-3.................................................... 1545-0121
1.904-4.................................................... 1545-0121
1.904-5.................................................... 1545-0121
1.904-7.................................................... 1545-2104
1.904-7T................................................... 1545-2104
1.904(f)-1................................................. 1545-0121
1545-0122
1.904(f)-2................................................. 1545-0121
1.904(f)-3................................................. 1545-0121
1.904(f)-4................................................. 1545-0121
1.904(f)-5................................................. 1545-0121
1.904(f)-6................................................. 1545-0121
1.904(f)-7................................................. 1545-1127
1.905-2.................................................... 1545-0122
1.905-3T................................................... 1545-1056
1.905-4T................................................... 1545-1056
1.905-5T................................................... 1545-1056
1.911-1.................................................... 1545-0067
1545-0070
1.911-2.................................................... 1545-0067
1545-0070
1.911-3.................................................... 1545-0067
1545-0070
1.911-4.................................................... 1545-0067
1545-0070
1.911-5.................................................... 1545-0067
1545-0070
1.911-6.................................................... 1545-0067
1545-0070
1.911-7.................................................... 1545-0067
1545-0070
1.913-13................................................... 1545-0067
1.921-1T................................................... 1545-0190
1545-0884
1545-0935
1545-0939
1.921-2.................................................... 1545-0884
1.921-3T................................................... 1545-0935
1.923-1T................................................... 1545-0935
1.924(a)-1T................................................ 1545-0935
1.925(a)-1T................................................ 1545-0935
1.925(b)-1T................................................ 1545-0935
1.926(a)-1T................................................ 1545-0935
1.927(a)-1T................................................ 1545-0935
1.927(b)-1T................................................ 1545-0935
1.927(d)-1................................................. 1545-0884
1.927(d)-2T................................................ 1545-0935
1.927(e)-1T................................................ 1545-0935
1.927(e)-2T................................................ 1545-0935
1.927(f)-1................................................. 1545-0884
1.931-1.................................................... 1545-0074
1545-0123
1.934-1.................................................... 1545-0782
1.935-1.................................................... 1545-0074
1545-0087
1545-0803
1.936-1.................................................... 1545-0215
[[Page 148]]
1545-0217
1.936-4.................................................... 1545-0215
1.936-5.................................................... 1545-0704
1.936-6.................................................... 1545-0215
1.936-7.................................................... 1545-0215
1.936-10(c)................................................ 1545-1138
1.937-1.................................................... 1545-1930
1.952-2.................................................... 1545-0126
1.953-2.................................................... 1545-0126
1.954-1.................................................... 1545-1068
1.954-2.................................................... 1545-1068
1.955-2.................................................... 1545-0123
1.955-3.................................................... 1545-0123
1.955A-2................................................... 1545-0755
1.955A-3................................................... 1545-0755
1.956-1.................................................... 1545-0704
1.956-2.................................................... 1545-0704
1.959-1.................................................... 1545-0704
1.959-2.................................................... 1545-0704
1.960-1.................................................... 1545-0122
1.962-2.................................................... 1545-0704
1.962-3.................................................... 1545-0704
1.962-4.................................................... 1545-0704
1.964-1.................................................... 1545-0126
1545-0704
1545-1072
1545-2104
1.964-3.................................................... 1545-0126
1.970-2.................................................... 1545-0126
1.985-2.................................................... 1545-1051
1545-1131
1.985-3.................................................... 1545-1051
1.988-0.................................................... 1545-1131
1.988-1.................................................... 1545-1131
1.988-2.................................................... 1545-1131
1.988-3.................................................... 1545-1131
1.988-4.................................................... 1545-1131
1.988-5.................................................... 1545-1131
1.988-6.................................................... 1545-1831
1.992-1.................................................... 1545-0190
1545-0938
1.992-2.................................................... 1545-0190
1545-0884
1545-0938
1.992-3.................................................... 1545-0190
1545-0938
1.992-4.................................................... 1545-0190
1545-0938
1.993-3.................................................... 1545-0938
1.993-4.................................................... 1545-0938
1.994-1.................................................... 1545-0938
1.995-5.................................................... 1545-0938
1.1001-1................................................... 1545-1902
1.1012-1................................................... 1545-0074
1545-1139
1.1014-4................................................... 1545-0184
1.1015-1................................................... 1545-0020
1.1017-1................................................... 1545-1539
1.1031(d)-1T............................................... 1545-1021
1.1033(a)-2................................................ 1545-0184
1.1033(g)-1................................................ 1545-0184
1.1034-1................................................... 1545-0072
1.1039-1................................................... 1545-0184
1.1041-1T.................................................. 1545-0074
1.1041-2................................................... 1545-1751
1.1042-1T.................................................. 1545-0916
1.1044(a)-1................................................ 1545-1421
1.1045-1................................................... 1545-1893
1.1060-1................................................... 1545-1658
1545-1990
1.1071-1................................................... 1545-0184
1.1071-4................................................... 1545-0184
1.1081-4................................................... 1545-0028
1545-0046
1545-0123
1.1081-11.................................................. 1545-2019
1.1082-1................................................... 1545-0046
1.1082-2................................................... 1545-0046
1.1082-3................................................... 1545-0046
1545-0184
1.1082-4................................................... 1545-0046
1.1082-5................................................... 1545-0046
1.1082-6................................................... 1545-0046
1.1083-1................................................... 1545-0123
1.1092(b)-1T............................................... 1545-0644
1.1092(b)-2T............................................... 1545-0644
1.1092(b)-3T............................................... 1545-0644
1.1092(b)-4T............................................... 1545-0644
1.1092(b)-5T............................................... 1545-0644
1.1211-1................................................... 1545-0074
1.1212-1................................................... 1545-0074
1.1221-2................................................... 1545-1480
1.1231-1................................................... 1545-0177
1545-0184
1.1231-2................................................... 1545-0177
1545-0184
1.1231-2................................................... 1545-0074
1.1232-3................................................... 1545-0074
1.1237-1................................................... 1545-0184
1.1239-1................................................... 1545-0091
1.1242-1................................................... 1545-0184
1.1243-1................................................... 1545-0123
1.1244(e)-1................................................ 1545-0123
1545-1447
1.1245-1................................................... 1545-0184
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1.1368-1(f)(4)............................................. 1545-1139
1.1368-1(g)(2)............................................. 1545-1139
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1.1402(f)-1................................................ 1545-0074
1.1402(h)-1................................................ 1545-0064
1.1411-10(g)............................................... 1545-2227
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1.6015(a)-1................................................ 1545-0087
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1.6045-1(c)(3)(xi)(C)...................................... 1545-2186
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1.6662-4(e) and (f)........................................ 1545-0889
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1.6694-2(c)................................................ 1545-1231
1.6694-2(c)(3)............................................. 1545-1231
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1.9101-1................................................... 1545-0008
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2.1-20..................................................... 1545-0123
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2.1-26..................................................... 1545-0123
3.2........................................................ 1545-0123
4.954-1.................................................... 1545-1068
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5.6411-1................................................... 1545-0042
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5c.44F-1................................................... 1545-0619
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5c.168(f)(8)-1............................................. 1545-0123
5c.168(f)(8)-2............................................. 1545-0123
5c.168(f)(8)-6............................................. 1545-0123
5c.168(f)(8)-8............................................. 1545-0123
5c.305-1................................................... 1545-0110
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5f.6045-1.................................................. 1545-0715
6a.103A-2.................................................. 1545-0123
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7.465-5.................................................... 1545-0712
7.936-1.................................................... 1545-0217
7.999-1.................................................... 1545-0216
7.6039A-1.................................................. 1545-0015
7.6041-1................................................... 1545-0115
11.410-1................................................... 1545-0710
11.412(c)-7................................................ 1545-0710
11.412(c)-11............................................... 1545-0710
12.7....................................................... 1545-0190
12.8....................................................... 1545-0191
12.9....................................................... 1545-0195
14a.422A-1................................................. 1545-0123
15A.453-1.................................................. 1545-0228
16.3-1..................................................... 1545-0159
16A.126-2.................................................. 1545-0074
16A.1255-1................................................. 1545-0184
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18.1379-2.................................................. 1545-0130
20.2010-2T................................................. 1545-0015
20.2011-1.................................................. 1545-0015
20.2014-5.................................................. 1545-0015
1545-0260
20.2014-6.................................................. 1545-0015
20.2016-1.................................................. 1545-0015
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20.2031-10................................................. 1545-0015
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20.2032A-8................................................. 1545-0015
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20.2055-2.................................................. 1545-0015
1545-0092
20.2055-3.................................................. 1545-0015
20.2056(b)-4............................................... 1545-0015
20.2056(b)-7............................................... 1545-0015
1545-1612
20.2056A-2................................................. 1545-1443
20.2056A-3................................................. 1545-1360
20.2056A-4................................................. 1545-1360
20.2056A-10................................................ 1545-1360
20.2106-1.................................................. 1545-0015
20.2106-2.................................................. 1545-0015
20.2204-1.................................................. 1545-0015
20.2204-2.................................................. 1545-0015
20.6001-1.................................................. 1545-0015
20.6011-1.................................................. 1545-0015
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20.6018-1.................................................. 1545-0015
1545-0531
20.6018-2.................................................. 1545-0015
20.6018-3.................................................. 1545-0015
20.6018-4.................................................. 1545-0015
1545-0022
20.6036-2.................................................. 1545-0015
20.6060-1(a)(1)............................................ 1545-1231
20.6061-1.................................................. 1545-0015
20.6065-1.................................................. 1545-0015
20.6075-1.................................................. 1545-0015
20.6081-1.................................................. 1545-0015
1545-0181
1545-1707
20.6091-1.................................................. 1545-0015
20.6107-1.................................................. 1545-1231
20.6161-1.................................................. 1545-0015
1545-0181
20.6161-2.................................................. 1545-0015
1545-0181
20.6163-1.................................................. 1545-0015
20.6166-1.................................................. 1545-0181
20.6166A-1................................................. 1545-0015
20.6166A-3................................................. 1545-0015
20.6324A-1................................................. 1545-0754
20.7520-1.................................................. 1545-1343
20.7520-2.................................................. 1545-1343
20.7520-3.................................................. 1545-1343
20.7520-4.................................................. 1545-1343
22.0....................................................... 1545-0015
25.2511-2.................................................. 1545-0020
25.2512-2.................................................. 1545-0020
25.2512-3.................................................. 1545-0020
25.2512-5.................................................. 1545-0020
25.2512-9.................................................. 1545-0020
25.2513-1.................................................. 1545-0020
25.2513-2.................................................. 1545-0020
1545-0021
25.2513-3.................................................. 1545-0020
25.2518-2.................................................. 1545-0959
25.2522(a)-1............................................... 1545-0196
25.2522(c)-3............................................... 1545-0020
1545-0196
25.2523(a)-1............................................... 1545-0020
1545-0196
25.2523(f)-1............................................... 1545-0015
25.2701-2.................................................. 1545-1241
25.2701-4.................................................. 1545-1241
25.2701-5.................................................. 1545-1273
25.2702-5.................................................. 1545-1485
25.2702-6.................................................. 1545-1273
25.6001-1.................................................. 1545-0020
1545-0022
25.6011-1.................................................. 1545-0020
25.6019-1.................................................. 1545-0020
25.6019-2.................................................. 1545-0020
25.6019-3.................................................. 1545-0020
25.6019-4.................................................. 1545-0020
25.6060-1(a)(1)............................................ 1545-1231
25.6061-1.................................................. 1545-0020
25.6065-1.................................................. 1545-0020
25.6075-1.................................................. 1545-0020
25.6081-1.................................................. 1545-0020
25.6091-1.................................................. 1545-0020
25.6091-2.................................................. 1545-0020
25.6107-1.................................................. 1545-1231
25.6151-1.................................................. 1545-0020
25.6161-1.................................................. 1545-0020
25.7520-1.................................................. 1545-1343
25.7520-2.................................................. 1545-1343
25.7520-3.................................................. 1545-1343
25.7520-4.................................................. 1545-1343
26.2601-1.................................................. 1545-0985
26.2632-1.................................................. 1545-0985
1545-1892
26.2642-1.................................................. 1545-0985
26.2642-2.................................................. 1545-0985
26.2642-3.................................................. 1545-0985
26.2642-4.................................................. 1545-0985
26.2642-6.................................................. 1545-1902
26.2652-2.................................................. 1545-0985
26.2654-1.................................................. 1545-1902
26.2662-1.................................................. 1545-0015
1545-0985
26.2662-2.................................................. 1545-0985
26.6060-1(a)(1)............................................ 1545-1231
26.6107-1.................................................. 1545-1231
31.3102-3.................................................. 1545-0029
1545-0059
1545-0065
31.3121(b)(19)-1........................................... 1545-0029
31.3121(d)-1............................................... 1545-0004
31.3121(i)-1............................................... 1545-0034
31.3121(k)-4............................................... 1545-0137
31.3121(r)-1............................................... 1545-0029
31.3121(s)-1............................................... 1545-0029
31.3121(v)(2)-1............................................ 1545-1643
31.3302(a)-2............................................... 1545-0028
31.3302(a)-3............................................... 1545-0028
31.3302(b)-2............................................... 1545-0028
31.3302(e)-1............................................... 1545-0028
31.3306(c)(18)-1........................................... 1545-0029
31.3401(a)-1............................................... 1545-0029
31.3401(a)(6).............................................. 1545-1484
31.3401(a)(6)-1............................................ 1545-0029
1545-0096
1545-0795
31.3401(a)(7)-1............................................ 1545-0029
31.3401(a)(8)(A)-1 ........................................ 1545-0029
1545-0666
31.3401(a)(8)(C)-1 ........................................ 1545-0029
31.3401(a)(15)-1........................................... 1545-0182
31.3401(c)-1............................................... 1545-0004
31.3402(b)-1............................................... 1545-0010
31.3402(c)-1............................................... 1545-0010
31.3402(f)(1)-1............................................ 1545-0010
31.3402(f)(2)-1............................................ 1545-0010
1545-0410
31.3402(f)(3)-1............................................ 1545-0010
31.3402(f)(4)-1............................................ 1545-0010
31.3402(f)(4)-2............................................ 1545-0010
31.3402(f)(5)-1............................................ 1545-0010
1545-1435
31.3402(h)(1)-1............................................ 1545-0029
31.3402(h)(3)-1............................................ 1545-0010
1545-0029
31.3402(h)(4)-1............................................ 1545-0010
31.3402(i)-(1)............................................. 1545-0010
31.3402(i)-(2)............................................. 1545-0010
31.3402(k)-1............................................... 1545-0065
31.3402(l)-(1)............................................. 1545-0010
31.3402(m)-(1)............................................. 1545-0010
31.3402(n)-(1)............................................. 1545-0010
31.3402(o)-2............................................... 1545-0415
31.3402(o)-3............................................... 1545-0008
1545-0010
1545-0415
1545-0717
31.3402(p)-1............................................... 1545-0415
1545-0717
31.3402(q)-1............................................... 1545-0238
1545-0239
31.3404-1.................................................. 1545-0029
31.3405(c)-1............................................... 1545-1341
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31.3406(a)-1............................................... 1545-0112
31.3406(a)-2............................................... 1545-0112
31.3406(a)-3............................................... 1545-0112
31.3406(a)-4............................................... 1545-0112
31.3406(b)(2)-1............................................ 1545-0112
31.3406(b)(2)-2............................................ 1545-0112
31.3406(b)(2)-3............................................ 1545-0112
31.3406(b)(2)-4............................................ 1545-0112
31.3406(b)(2)-5............................................ 1545-0112
31.3406(b)(3)-1............................................ 1545-0112
31.3406(b)(3)-2............................................ 1545-0112
31.3406(b)(3)-3............................................ 1545-0112
31.3406(b)(3)-4............................................ 1545-0112
31.3406(b)(4)-1............................................ 1545-0112
31.3406(c)-1............................................... 1545-0112
31.3406(d)-1............................................... 1545-0112
31.3406(d)-2............................................... 1545-0112
31.3406(d)-3............................................... 1545-0112
31.3406(d)-4............................................... 1545-0112
31.3406(d)-5............................................... 1545-0112
31.3406(e)-1............................................... 1545-0112
31.3406(f)-1............................................... 1545-0112
31.3406(g)-1............................................... 1545-0096
1545-0112
1545-1819
31.3406(g)-2............................................... 1545-0112
31.3406(g)-3............................................... 1545-0112
31.3406(h)-1............................................... 1545-0112
31.3406(h)-2............................................... 1545-0112
31.3406(h)-3............................................... 1545-0112
31.3406(i)-1............................................... 1545-0112
31.3501(a)-1T.............................................. 1545-0771
31.3503-1.................................................. 1545-0024
31.3504-1.................................................. 1545-0029
31.6001-1.................................................. 1545-0798
31.6001-2.................................................. 1545-0034
1545-0798
31.6001-3.................................................. 1545-0798
31.6001-4.................................................. 1545-0028
31.6001-5.................................................. 1545-0798
31.6001-6.................................................. 1545-0029
1459-0798
31.6011(a)-1............................................... 1545-0029
1545-0034
1545-0035
1545-0059
1545-0074
1545-0256
1545-0718
1545-2097
31.6011(a)-2............................................... 1545-0001
1545-0002
31.6011(a)-3............................................... 1545-0028
31.6011(a)-3A.............................................. 1545-0955
31.6011(a)-4............................................... 1545-0034
1545-0035
1545-0718
1545-1413
1545-2097
31.6011(a)-5............................................... 1545-0028
1545-0718
1545-2097
31.6011(a)-6............................................... 1545-0028
31.6011(a)-7............................................... 1545-0074
31.6011(a)-8............................................... 1545-0028
31.6011(a)-9............................................... 1545-0028
31.6011(a)-10.............................................. 1545-0112
31.6011(b)-1............................................... 1545-0003
31.6011(b)-2............................................... 1545-0029
31.6051-1.................................................. 1545-0008
1545-0182
1545-0458
1545-1729
31.6051-2.................................................. 1545-0008
31.6051-3.................................................. 1545-0008
31.6053-1.................................................. 1545-0029
1545-0062
1545-0064
1545-0065
1545-1603
31.6053-2.................................................. 1545-0008
31.6053-3.................................................. 1545-0065
1545-0714
31.6053-4.................................................. 1545-0065
1545-1603
31.6060-1(a)(1)............................................ 1545-1231
31.6065(a)-1............................................... 1545-0029
31.6071(a)-1............................................... 1545-0001
1545-0028
1545-0029
31.6071(a)-1A.............................................. 1545-0955
31.6081(a)-1............................................... 1545-0008
1545-0028
31.6091-1.................................................. 1545-0028
1545-0029
31.6107-1.................................................. 1545-1231
31.6157-1.................................................. 1545-0955
31.6205-1.................................................. 1545-0029
1545-2097
31.6301(c)-1AT............................................. 1545-0035
1545-0112
1545-0257
31.6302-1.................................................. 1545-1413
31.6302-2.................................................. 1545-1413
31.6302-3.................................................. 1545-1413
31.6302-4.................................................. 1545-1413
31.6302(c)-2............................................... 1545-0001
1545-0257
31.6302(c)-2A.............................................. 1545-0955
31.6302(c)-3............................................... 1545-0257
31.6402(a)-2............................................... 1545-0256
1545-2097
31.6413(a)-1............................................... 1545-0029
1545-2097
31.6413(a)-2............................................... 1545-0029
1545-0256
1545-2097
31.6413(c)-1............................................... 1545-0029
1545-0171
31.6414-1.................................................. 1545-0029
1545-2097
32.1....................................................... 1545-0029
1545-0415
32.2....................................................... 1545-0029
35a.3406-2................................................. 1545-0112
35a.9999-5................................................. 1545-0029
36.3121(l)(1)-1............................................ 1545-0137
36.3121(l)(1)-2............................................ 1545-0137
36.3121(l)(3)-1............................................ 1545-0123
36.3121(1)(7)-1............................................ 1545-0123
36.3121(1)(10)-1........................................... 1545-0029
36.3121(1)(10)-3........................................... 1545-0029
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40.6060-1(a)(1)............................................ 1545-1231
40.6107-1.................................................. 1545-1231
40.6302(c)-3(b)(2)(ii)..................................... 1545-1296
40.6302(c)-3(b)(2)(iii).................................... 1545-1296
40.6302(c)-3(e)............................................ 1545-1296
40.6302(c)-3(f)(2)(ii)..................................... 1545-1296
41.4481-1.................................................. 1545-0143
41.4481-2.................................................. 1545-0143
41.4483-3.................................................. 1545-0143
41.6001-1.................................................. 1545-0143
41.6001-2.................................................. 1545-0143
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41.6001-3.................................................. 1545-0143
41.6060-1(a)(1)............................................ 1545-1231
41.6071(a)-1............................................... 1545-0143
41.6081(a)-1............................................... 1545-0143
41.6091-1.................................................. 1545-0143
41.6107-1.................................................. 1545-1231
41.6109-1.................................................. 1545-0143
41.6151(a)-1............................................... 1545-0143
41.6156-1.................................................. 1545-0143
41.6161(a)(1)-1............................................ 1545-0143
44.4401-1.................................................. 1545-0235
44.4403-1.................................................. 1545-0235
44.4412-1.................................................. 1545-0236
44.4901-1.................................................. 1545-0236
44.4905-1.................................................. 1545-0236
44.4905-2.................................................. 1545-0236
44.6001-1.................................................. 1545-0235
44.6011(a)-1............................................... 1545-0235
1545-0236
44.6060-1(a)(1)............................................ 1545-1231
44.6071-1.................................................. 1545-0235
44.6091-1.................................................. 1545-0235
44.6107-1.................................................. 1545-1231
44.6151-1.................................................. 1545-0235
44.6419-1.................................................. 1545-0235
44.6419-2.................................................. 1545-0235
46.4371-4.................................................. 1545-0023
46.4374-1.................................................. 1545-0023
46.4375-1.................................................. 1545-2238
46.4376-1.................................................. 1545-2238
46.4701-1.................................................. 1545-0023
1545-0257
48.4041-4.................................................. 1545-0023
48.4041-5.................................................. 1545-0023
48.4041-6.................................................. 1545-0023
48.4041-7.................................................. 1545-0023
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48.4041-10................................................. 1545-0023
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48.4041-20................................................. 1545-0023
48.4041-21................................................. 1545-1270
48.4042-2.................................................. 1545-0023
48.4052-1.................................................. 1545-1418
48.4061(a)-1............................................... 1545-0023
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48.4064-1.................................................. 1545-0014
1545-0242
48.4071-1.................................................. 1545-0023
48.4073-1.................................................. 1545-0023
48.4073-3.................................................. 1545-0023
1545-1074
1545-1087
48.4081-2.................................................. 1545-1270
1545-1418
48.4081-3.................................................. 1545-1270
1545-1418
1545-1897
48.4081-4(b)(2)(ii)........................................ 1545-1270
48.4081-4(b)(3)(i)......................................... 1545-1270
48.4081-4(c)............................................... 1545-1270
48.4081-6(c)(1)(ii)........................................ 1545-1270
48.4081-7.................................................. 1545-1270
1545-1418
48.4082-1T................................................. 1545-1418
48.4082-2.................................................. 1545-1418
48.4082-6.................................................. 1545-1418
48.4082-7.................................................. 1545-1418
48.4091-3.................................................. 1545-1418
48.4101-1.................................................. 1545-1418
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48.4101-2.................................................. 1545-1418
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48.4221-2.................................................. 1545-0023
48.4221-3.................................................. 1545-0023
48.4221-4.................................................. 1545-0023
48.4221-5.................................................. 1545-0023
48.4221-6.................................................. 1545-0023
48.4221-7.................................................. 1545-0023
48.4222(a)-1............................................... 1545-0014
1545-0023
48.4223-1.................................................. 1545-0023
1545-0257
1545-0723
48.6302(c)-1............................................... 1545-0023
1545-0257
48.6412-1.................................................. 1545-0723
48.6416(a)-1............................................... 1545-0023
1545-0723
48.6416(a)-2............................................... 1545-0723
48.6416(a)-3............................................... 1545-0723
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48.6416(b)(1)-2............................................ 1545-0723
48.6416(b)(1)-3............................................ 1545-0723
48.6416(b)(1)-4............................................ 1545-0723
48.6416(b)(2)-1............................................ 1545-0723
48.6416(b)(2)-2............................................ 1545-0723
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1545-1087
48.6416(b)(2)-4............................................ 1545-0723
48.6416(b)(3)-1............................................ 1545-0723
48.6416(b)(3)-2............................................ 1545-0723
48.6416(b)(3)-3............................................ 1545-0723
48.6416(b)(4)-1............................................ 1545-0723
48.6416(b)(5)-1............................................ 1545-0723
48.6416(c)-1............................................... 1545-0723
48.6416(e)-1............................................... 1545-0023
1545-0723
48.6416(f)-1............................................... 1545-0023
1545-0723
48.6416(g)-1............................................... 1545-0723
48.6416(h)-1............................................... 1545-0723
48.6420(c)-2............................................... 1545-0023
48.6420(f)-1............................................... 1545-0023
48.6420-1.................................................. 1545-0162
1545-0723
48.6420-2.................................................. 1545-0162
1545-0723
48.6420-3.................................................. 1545-0162
1545-0723
48.6420-4.................................................. 1545-0162
1545-0723
48.6420-5.................................................. 1545-0162
1545-0723
48.6420-6.................................................. 1545-0162
1545-0723
48.6421-0.................................................. 1545-0162
1545-0723
48.6421-1.................................................. 1545-0162
1545-0723
48.6421-2.................................................. 1545-0162
1545-0723
48.6421-3.................................................. 1545-0162
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1545-0723
48.6421-4.................................................. 1545-0162
1545-0723
48.6421-5.................................................. 1545-0162
1545-0723
48.6421-6.................................................. 1545-0162
1545-0723
48.6421-7.................................................. 1545-0162
1545-0723
48.6424-0.................................................. 1545-0723
48.6424-1.................................................. 1545-0723
48.6424-2.................................................. 1545-0723
48.6424-3.................................................. 1545-0723
48.6424-4.................................................. 1545-0723
48.6424-5.................................................. 1545-0723
48.6424-6.................................................. 1545-0723
48.6427-0.................................................. 1545-0723
48.6427-1.................................................. 1545-0023
1545-0162
1545-0723
48.6427-2.................................................. 1545-0162
1545-0723
48.6427-3.................................................. 1545-0723
48.6427-4.................................................. 1545-0723
48.6427-5.................................................. 1545-0723
48.6427-8.................................................. 1545-1418
48.6427-9.................................................. 1545-1418
48.6427-10................................................. 1545-1418
48.6427-11................................................. 1545-1418
49.4251-1.................................................. 1545-1075
49.4251-2.................................................. 1545-1075
49.4251-4(d)(2)............................................ 1545-1628
49.4253-3.................................................. 1545-0023
49.4253-4.................................................. 1545-0023
49.4264(b)-1............................................... 1545-0023
1545-0224
1545-0225
1545-0226
1545-0230
1545-0257
1545-0912
49.4271-1(d)............................................... 1545-0685
49.5000B-1................................................. 1545-2177
51.8T...................................................... 1545-2209
52.4682-1(b)(2)(iii)....................................... 1545-1153
52.4682-2(b)............................................... 1545-1153
1545-1361
52.4682-2(d)............................................... 1545-1153
1545-1361
52.4682-3(c)(2)............................................ 1545-1153
52.4682-3(g)............................................... 1545-1153
52.4682-4(f)............................................... 1545-0257
1545-1153
52.4682-5(d)............................................... 1545-1361
52.4682-5(f)............................................... 1545-1361
53.4940-1.................................................. 1545-0052
1545-0196
53.4942(a)-1............................................... 1545-0052
53.4942(a)-2............................................... 1545-0052
53.4942(a)-3............................................... 1545-0052
53.4942(b)-3............................................... 1545-0052
53.4945-1.................................................. 1545-0052
53.4945-4.................................................. 1545-0052
53.4945-5.................................................. 1545-0052
53.4945-6.................................................. 1545-0052
53.4947-1.................................................. 1545-0196
53.4947-2.................................................. 1545-0196
53.4948-1.................................................. 1545-0052
53.4958-6.................................................. 1545-1623
53.4961-2.................................................. 1545-0024
53.4963-1.................................................. 1545-0024
53.6001-1.................................................. 1545-0052
53.6011-1.................................................. 1545-0049
1545-0052
1545-0092
1545-0196
53.6060-1(a)(1)............................................ 1545-1231
53.6065-1.................................................. 1545-0052
53.6071-1.................................................. 1545-0049
53.6081-1.................................................. 1545-0066
1545-0148
53.6107-1.................................................. 1545-1231
53.6161-1.................................................. 1545-0575
54.4972-1.................................................. 1545-0197
54.4975-7.................................................. 1545-0575
54.4977-1T................................................. 1545-0771
54.4980B-6................................................. 1545-1581
54.4980B-7................................................. 1545-1581
54.4980B-8................................................. 1545-1581
54.4980F-1................................................. 1545-1780
54.4981A-1T................................................ 1545-0203
54.6011-1.................................................. 1545-0575
54.6011-1T................................................. 1545-0575
54.6060-1(a)(1)............................................ 1545-1231
54.6107-1.................................................. 1545-1231
54.9801-3.................................................. 1545-1537
54.9801-4.................................................. 1545-1537
54.9801-5.................................................. 1545-1537
54.9801-6.................................................. 1545-1537
54.9812-1T................................................. 1545-2165
54.9815-1251T.............................................. 1545-2178
54.9815-2711T.............................................. 1545-2179
54.9815-2712T.............................................. 1545-2180
54.9815-2714T.............................................. 1545-2172
54.9815-2715............................................... 1545-2229
54.9815-2719AT............................................. 1545-2181
54.9815-2719T.............................................. 1545-2182
55.6001-1.................................................. 1545-0123
55.6011-1.................................................. 1545-0123
1545-0999
1545-1016
55.6060-1(a)(1)............................................ 1545-1231
55.6061-1.................................................. 1545-0999
55.6071-1.................................................. 1545-0999
55.6107-1.................................................. 1545-1231
56.4911-6.................................................. 1545-0052
56.4911-7.................................................. 1545-0052
56.4911-9.................................................. 1545-0052
56.4911-10................................................. 1545-0052
56.6001-1.................................................. 1545-1049
56.6011-1.................................................. 1545-1049
56.6060-1(a)(1)............................................ 1545-1231
56.6081-1.................................................. 1545-1049
56.6107-1.................................................. 1545-1231
56.6161-1.................................................. 1545-0257
1545-1049
57.2(e)(2)(i).............................................. 1545-2249
145.4051-1................................................. 1545-0745
145.4052-1................................................. 1545-0120
1545-0745
1545-1076
145.4061-1................................................. 1545-0224
1545-0230
1545-0257
1545-0745
156.6001-1................................................. 1545-1049
156.6011-1................................................. 1545-1049
156.6060-1(a)(1)........................................... 1545-1231
156.6081-1................................................. 1545-1049
156.6107-1................................................. 1545-1231
156.6161-1................................................. 1545-1049
157.6001-1................................................. 1545-1824
157.6011-1................................................. 1545-1824
157.6060-1(a)(1)........................................... 1545-1231
[[Page 157]]
157.6081-1................................................. 1545-1824
157.6107-1................................................. 1545-1231
157.6161-1................................................. 1545-1824
301.6011-2................................................. 1545-0225
1545-0350
1545-0387
1545-0441
1545-0957
301.6011(g)-1.............................................. 1545-2079
301.6017-1................................................. 1545-0090
301.6034-1................................................. 1545-0092
301.6035-1................................................. 1545-0123
301.6036-1................................................. 1545-0013
1545-0773
301.6047-1................................................. 1545-0367
1545-0957
301.6056-1................................................. 1545-2251
301.6056-2................................................. 1545-2251
301.6057-1................................................. 1545-0710
301.6057-2................................................. 1545-0710
301.6058-1................................................. 1545-0710
301.6059-1................................................. 1545-0710
301.6103(c)-1.............................................. 1545-1816
301.6103(n)-1.............................................. 1545-1841
301.6103(p)(2)(B)-1........................................ 1545-1757
301.6104(a)-1.............................................. 1545-0495
301.6104(a)-5.............................................. 1545-0056
301.6104(a)-6.............................................. 1545-0056
301.6104(b)-1.............................................. 1545-0094
1545-0742
301.6104(d)-1.............................................. 1545-1655
301.6104(d)-2.............................................. 1545-1655
301.6104(d)-3.............................................. 1545-1655
301.6109-1................................................. 1545-0003
1545-0295
1545-0367
1545-0387
1545-0957
1545-1461
1545-2242
301.6109-3................................................. 1545-1564
301.6110-3................................................. 1545-0074
301.6110-5................................................. 1545-0074
301.6111-1T................................................ 1545-0865
1545-0881
301.6111-2................................................. 1545-0865
1545-1687
301.6112-1................................................. 1545-0865
1545-1686
301.6112-1T................................................ 1545-0865
1545-1686
301.6114-1................................................. 1545-1126
1545-1484
301.6222(a)-2.............................................. 1545-0790
301.6222(b)-1.............................................. 1545-0790
301.6222(b)-2.............................................. 1545-0790
301.6222(b)-3.............................................. 1545-0790
301.6223(b)-1.............................................. 1545-0790
301.6223(c)-1.............................................. 1545-0790
301.6223(e)-2.............................................. 1545-0790
301.6223(g)-1.............................................. 1545-0790
301.6223(h)-1.............................................. 1545-0790
301.6224(b)-1.............................................. 1545-0790
301.6224(c)-1.............................................. 1545-0790
301.6224(c)-3.............................................. 1545-0790
301.6227(c)-1.............................................. 1545-0790
301.6227(d)-1.............................................. 1545-0790
301.6229(b)-2.............................................. 1545-0790
301.6230(b)-1.............................................. 1545-0790
301.6230(e)-1.............................................. 1545-0790
301.6231(a)(1)-1........................................... 1545-0790
301.6231(a)(7)-1........................................... 1545-0790
301.6231(c)-1.............................................. 1545-0790
301.6231(c)-2.............................................. 1545-0790
301.6241-1T................................................ 1545-0130
301.6316-4................................................. 1545-0074
301.6316-5................................................. 1545-0074
301.6316-6................................................. 1545-0074
301.6316-7................................................. 1545-0029
301.6324A-1................................................ 1545-0015
301.6361-1................................................. 1545-0024
1545-0074
301.6361-2................................................. 1545-0024
301.6361-3................................................. 1545-0074
301.6402-2................................................. 1545-0024
1545-0073
1545-0091
301.6402-3................................................. 1545-0055
1545-0073
1545-0091
1545-0132
1545-1484
301.6402-5................................................. 1545-0928
301.6404-1................................................. 1545-0024
301.6404-2T................................................ 1545-0024
301.6404-3................................................. 1545-0024
301.6405-1................................................. 1545-0024
301.6501(c)-1.............................................. 1545-1241
1545-1637
301.6501(d)-1.............................................. 1545-0074
1545-0430
301.6501(o)-2.............................................. 1545-0728
301.6511(d)-1.............................................. 1545-0024
1545-0582
301.6511(d)-2.............................................. 1545-0024
1545-0582
301.6511(d)-3.............................................. 1545-0024
1545-0582
301.6652-2................................................. 1545-0092
301.6685-1................................................. 1545-0092
301.6689-1T................................................ 1545-1056
301.6707-1T................................................ 1545-0865
1545-0881
301.6708-1T................................................ 1545-0865
301.6712-1................................................. 1545-1126
301.6723-1A(d)............................................. 1545-0909
301.6903-1................................................. 1545-0013
1545-1783
301.6905-1................................................. 1545-0074
301.7001-1................................................. 1545-0123
301.7101-1................................................. 1545-1029
301.7207-1................................................. 1545-0092
301.7216-2................................................. 1545-0074
301.7216-2(o).............................................. 1545-1209
301.7425-3................................................. 1545-0854
301.7430-2(c).............................................. 1545-1356
301.7502-1................................................. 1545-1899
301.7507-8................................................. 1545-0123
301.7507-9................................................. 1545-0123
301.7513-1................................................. 1545-0429
301.7517-1................................................. 1545-0015
301.7605-1................................................. 1545-0795
301.7623-1................................................. 1545-0409
1545-1534
301.7654-1................................................. 1545-0803
301.7701-3................................................. 1545-1486
301.7701-4................................................. 1545-1465
301.7701-7................................................. 1545-1600
301.7701-16................................................ 1545-0795
301.7701(b)-1.............................................. 1545-0089
301.7701(b)-2.............................................. 1545-0089
301.7701(b)-3.............................................. 1545-0089
301.7701(b)-4.............................................. 1545-0089
301.7701(b)-5.............................................. 1545-0089
[[Page 158]]
301.7701(b)-6.............................................. 1545-0089
301.7701(b)-7.............................................. 1545-0089
1545-1126
301.7701(b)-9.............................................. 1545-0089
301.7805-1................................................. 1545-0805
301.9000-5................................................. 1545-1850
301.9001-1................................................. 1545-0220
301.9100-2................................................. 1545-1488
301.9100-3................................................. 1545-1488
301.9100-4T................................................ 1545-0016
1545-0042
1545-0074
1545-0129
1545-0172
1545-0619
301.9100-6T................................................ 1545-0872
301.9100-7T................................................ 1545-0982
301.9100-8................................................. 1545-1112
301.9100-11T............................................... 1545-0123
301.9100-12T............................................... 1545-0026
1545-0074
1545-0172
1545-1027
301.9100-14T............................................... 1545-0046
301.9100-15T............................................... 1545-0046
301.9100-16T............................................... 1545-0152
302.1-7.................................................... 1545-0024
305.7701-1................................................. 1545-0823
305.7871-1................................................. 1545-0823
404.6048-1................................................. 1545-0160
420.0-1.................................................... 1545-0710
Part 509................................................... 1545-0846
Part 513................................................... 1545-0834
Part 514................................................... 1545-0845
Part 521................................................... 1545-0848
601.104.................................................... 1545-0233
601.105.................................................... 1545-0091
601.201.................................................... 1545-0019
1545-0819
601.204.................................................... 1545-0152
601.401.................................................... 1545-0257
601.504.................................................... 1545-0150
601.601.................................................... 1545-0800
601.602.................................................... 1545-0295
1545-0387
1545-0957
601.702.................................................... 1545-0429
------------------------------------------------------------------------
(26 U.S.C. 7805)
[T.D. 8011, 50 FR 10222, Mar. 14, 1985]
Editorial Note: For Federal Register citations affecting Sec.
602.101, see the List of CFR Sections Affected, which appears in the
Finding Aids section of the printed volume and at www.fdsys.gov.
PART 701_PRESIDENTIAL ELECTION CAMPAIGN FUND--Table of Contents
Authority: 26 U.S.C. 7805.
Sec. 701.9006-1 Presidential Election Campaign Fund.
(a) Transfer of amounts to the Presidential Election Campaign Fund.
The Secretary shall determine at least once a month the amount
designated by individuals under section 6096 to the Presidential
Election Campaign Fund (``Fund'') established under section 9006(a). The
Secretary shall then promptly transfer from the general fund of the
Treasury that amount to the Fund. Only amounts transferred to the Fund
on or before September 30 following a presidential election shall be
used to satisfy certifications relating to that presidential election.
(b) Creation of separate accounts within the Presidential Election
Campaign Fund. The Secretary shall establish, within the Presidential
Election Campaign Fund, three separate accounts, designated as the
Presidential Nominating Convention Account, the Presidential and Vice
Presidential Nominee Account, and the Presidential Primary Matching
Payment Account.
(c) Transfer of amounts to the Presidential Nominating Convention
Account. The Secretary shall deposit in the Presidential Nominating
Convention Account such amounts as the Secretary determines, in
consultation with the Federal Election Commission (the ``Commission''),
are required to make the payments prescribed by section 9008(b)(3). The
Secretary shall make this deposit only from amounts that have actually
been transferred to the Presidential Election Campaign Fund under Sec.
701.9006-1(a).
(d) Transfer of amounts to the Presidential and Vice Presidential
Nominee Account. After making the transfers prescribed by Sec.
701.9006-1(c), the Secretary shall deposit in the Presidential and Vice
Presidential Nominee Account such amounts as the Secretary determines,
in consultation with the Commission, are required to make the payments
prescribed by section 9006(b). The Secretary shall make this deposit
only from amounts that have actually been transferred to the
Presidential Election Campaign Fund under Sec. 701.9006-1(a).
(e) Limit on additional deposits. After making the transfers
prescribed by Sec. Sec. 701.9006-1(c) and 701.9006-1(d) for a
presidential election, including any transfers on account of adjustments
under section 9008(b)(5) and post-election entitlements under section
9004(a)(3), the Secretary shall not make
[[Page 159]]
any additional deposits to those accounts until October 1 of the year
following that presidential election.
(f) Transfer of amounts to the Presidential Primary Matching Payment
Account. See Sec. 702.9037-1 for rules relating to transfers of amounts
to the Presidential Primary Matching Payment Account.
[56 FR 21599, May 10, 1991; 56 FR 27999, June 18, 1991]
PART 702_PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT--Table of
Contents
Sec.
702.9037-1 Transfer of amounts to the Presidential Primary Matching
Payment Account.
702.9037-2 Payments from the Presidential Primary Matching Payment
Account.
Authority: 26 U.S.C. 7805.
Source: 56 FR 21599, May 10, 1991, unless otherwise noted.
Sec. 702.9037-1 Transfer of amounts to the Presidential Primary
Matching Payment Account.
(a) In general. The Secretary will deposit amounts into the
Presidential Primary Matching Payment Account (Primary Account) only to
the extent that there are amounts in the Presidential Election Campaign
Fund (Fund) after the transfers prescribed by Sec. 701.9006-1(c) and
(d). The Secretary will make this deposit promptly from amounts that
have actually been transferred to the Fund under Sec. 701.9006-1(a).
Any amounts in the Primary Account after October 31 following a
presidential election will be returned to the Fund for the purpose of
making the transfers prescribed by Sec. 701.9006-1(c), (d), and (f) for
the next presidential election.
(b) Effective/applicability date. These regulations apply to the
Primary Account on or after February 2, 1996.
[73 FR 67103, Nov. 13, 2008]
Sec. 702.9037-2 Payments from the Presidential Primary Matching
Payment Account.
(a) In general. Pursuant to section 9036, the Federal Election
Commission (Commission) will certify to the Secretary the full amount of
payment to which a candidate is entitled under section 9034. The
Secretary will pay promptly, but not before the start of the matching
payment period under section 9032(6), the amounts certified by the
Commission from the Presidential Primary Matching Payment Account
(Primary Account) to the candidate.
(b) Additional guidance. The Internal Revenue Service may publish
guidance in the Internal Revenue Bulletin (see Sec.
601.601(d)(2)(ii)(b) of this chapter) prescribing additional rules and
procedures for the Primary Account.
(c) Effective/applicability date. These regulations apply to the
Primary Account on or after February 2, 1996.
[73 FR 67104, Nov. 13, 2008]
PARTS 703 800 [RESERVED]
PART 801_BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE
PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICE--Table of Contents
Sec.
801.1 Balanced performance measurement system; in general.
801.2 Measuring organizational performance.
801.3 Measuring employee performance.
801.4 Customer satisfaction measures.
801.5 Employee satisfaction measures.
801.6 Business results measures.
801.7 Examples.
801.8 Effective/applicability dates.
Authority: 5 U.S.C 9501 et seq.; secs. 1201, 1204, Pub. L. 105-206,
112 Stat. 685, 715-716, 722 (26 U.S.C. 7804 note).
Source: T.D. 8830, 64 FR 42835, Aug. 6, 1999 unless otherwise noted.
Sec. 801.1 Balanced performance measurement system; in general.
(a) In general. (1) The regulations in this part 801 implement the
provisions of sections 1201 and 1204 of the Internal Revenue Service
Restructuring and Reform Act of 1998 (Public Law 105-106, 112 Stat. 685,
715-716, 722) (the Act) and provide rules relating to the establishment
by the Internal Revenue Service (IRS) of a balanced performance
measurement system.
[[Page 160]]
(2) Modern management practice and various statutory and regulatory
provisions require the IRS to set performance goals for organizational
units and to measure the results achieved by those units with respect to
those goals. To fulfill these requirements, the IRS has established a
balanced performance measurement system, composed of three elements:
Customer Satisfaction Measures; Employee Satisfaction Measures; and
Business Results Measures. The IRS is likewise required to establish a
performance evaluation system for individual employees.
(b) [Reserved]
[T.D. 9227, 70 FR 60215, Oct. 17, 2005. Redesignated and amended by T.D.
9426, 73 FR 60628, Oct. 14, 2008]
Sec. 801.2 Measuring organizational performance.
The performance measures that comprise the balanced measurement
system will, to the maximum extent possible, be stated in objective,
quantifiable, and measurable terms and will be used to measure the
overall performance of various operational units within the IRS. In
addition to implementing the requirements of the Act, the measures
described here will, where appropriate, be used in establishing
performance goals and making performance evaluations established, inter
alia, under Division E, National Defense Authorization Act for Fiscal
Year 1996 (the Clinger-Cohen Act of 1996)(Public Law 104-106, 110 Stat.
186, 679); the Government Performance and Results Act of 1993 (Public
Law 103-62, 107 Stat. 285); and the Chief Financial Officers Act of 1990
(Public Law 101-576, 108 Stat. 2838). Thus, organizational measures of
customer satisfaction, employee satisfaction, and business results
(including quality and quantity measures as described in Sec. 801.6T)
may be used to evaluate the performance of or to impose or suggest
production goals for, any organizational unit.
[T.D. 9227, 70 FR 60215, Oct. 17, 2005. Redesignated and amended by T.D.
9426, 73 FR 60628, Oct. 14, 2008]
Sec. 801.3 Measuring employee performance.
(a) In general. All employees of the IRS will be evaluated according
to the critical elements and standards or such other performance
criteria as may be established for their positions. In accordance with
the requirements of 5 U.S.C. 4312, 4313, and 9508 and section 1201 of
the Act, the performance criteria for each position as are appropriate
to that position, will be composed of elements that support the
organizational measures of Customer Satisfaction, Employee Satisfaction,
and Business Results; however, such organizational measures will not
directly determine the evaluation of individual employees.
(b) Fair and equitable treatment of taxpayers. In addition to all
other criteria required to be used in the evaluation of employee
performance, all employees of the IRS will be evaluated on whether they
provided fair and equitable treatment to taxpayers.
(c) Senior Executive Service and special positions. Employees in the
Senior Executive Service will be rated in accordance with the
requirements of 5 U.S.C. 4312 and 4313 and employees selected to fill
positions under 5 U.S.C. 9503 will be evaluated pursuant to workplans,
employment agreements, performance agreements, or similar documents
entered into between the IRS and the employee.
(d) General workforce. The performance evaluation system for all
other employees will--
(1) Establish one or more retention standards for each employee
related to the work of the employee and expressed in terms of individual
performance;
(2) Require periodic determinations of whether each employee meets
or does not meet the employee's established retention standards;
(3) Require that action be taken in accordance with applicable laws
and regulations, with respect to employees whose performance does not
meet the established retention standards;
(4) Establish goals or objectives for individual performance
consistent with the IRS's performance planning procedures;
(5) Use such goals and objectives to make performance distinctions
among employees or groups of employees; and
[[Page 161]]
(6) Use performance assessments as a basis for granting employee
awards, adjusting an employee's rate of basic pay, and other appropriate
personnel actions, in accordance with applicable laws and regulations.
(e) Limitations. (1) No employee of the IRS may use records of tax
enforcement results (as described in Sec. 801.6) to evaluate any other
employee or to impose or suggest production quotas or goals for any
employee.
(i) For purposes of the limitation contained in this paragraph (e),
employee has the meaning as defined in 5 U.S.C. 2105(a).
(ii) For purposes of the limitation contained in this paragraph (e),
evaluate includes any process used to appraise or measure an employee's
performance for purposes of providing the following:
(A) Any required or requested performance rating.
(B) A recommendation for an award covered by Chapter 45 of title 5;
5 U.S.C. 5384; or section 1201(a) of the Act.
(C) An assessment of an employee's qualifications for promotion,
reassignment, or other change in duties.
(D) An assessment of an employee's eligibility for incentives,
allowances, or bonuses.
(E) Ranking of employees for release/recall and reductions in force.
(2) Employees who are responsible for exercising judgment with
respect to tax enforcement results in cases concerning one or more
taxpayers may be evaluated on work done on such cases only in the
context of their critical elements and standards.
(3) Performance measures based in whole or in part on quantity
measures (as described in Sec. 801.6) will not be used to evaluate the
performance of any non-supervisory employee who is responsible for
exercising judgment with respect to tax enforcement results (as
described in Sec. 801.6).
[T.D. 9227, 70 FR 60215, Oct. 17, 2005. Redesignated and amended by T.D.
9426, 73 FR 60628, Oct. 14, 2008]
Sec. 801.4 Customer satisfaction measures.
The customer satisfaction goals and accomplishments of operating
units within the IRS will be determined on the basis of information
gathered through various methods. For example, questionnaires, surveys
and other types of information gathering mechanisms may be employed to
gather data regarding customer satisfaction. Information to measure
customer satisfaction for a particular work unit will be gathered from a
statistically valid sample of the customers served by that operating
unit and will be used to measure, among other things, whether those
customers believe that they received courteous, timely, and professional
treatment by the IRS personnel with whom they dealt. Customers will be
permitted to provide information requested for these purposes under
conditions that guarantee them anonymity. For purposes of this section,
customers may include individual taxpayers, organizational units, or
employees within the IRS and external groups affected by the services
performed by the IRS operating unit.
[T.D. 8830, 64 FR 42835, Aug. 6, 1999. Redesignated by T.D. 9426, 73 FR
60626, Oct. 14, 2008]
Sec. 801.5 Employee satisfaction measures.
The employee satisfaction numerical ratings to be given operating
units within the IRS will be determined on the basis of information
gathered through various methods. For example, questionnaires, surveys,
and other information gathering mechanisms may be employed to gather
data regarding satisfaction. The information gathered will be used to
measure, among other factors bearing upon employee satisfaction, the
quality of supervision and the adequacy of training and support
services. All employees of an operating unit will have an opportunity to
provide information regarding employee satisfaction within the operating
unit under conditions that guarantee them anonymity.
[T.D. 9227, 70 FR 60215, Oct. 17, 2005. Redesignated by T.D. 9426, 73 FR
60628, Oct. 14, 2008]
Sec. 801.6 Business results measures.
(a) In general. The business results measures will consist of
numerical scores determined under the quality
[[Page 162]]
measures and the quantity measures described elsewhere in this section.
(b) Quality measures. Quality measures will be determined on the
basis of a review by a specially dedicated staff within the IRS of a
statistically valid sample of work items handled by certain functions or
organizational units determined by the Commissioner or his delegate such
as the following:
(1) Examination and collection units and Automated Collection System
Units (ACS). The quality review of the handling of cases involving
particular taxpayers will focus on such factors as whether IRS personnel
devoted an appropriate amount of time to a matter, properly analyzed the
facts, and complied with statutory, regulatory, and IRS procedures,
including timeliness, adequacy of notifications, and required contacts
with taxpayers.
(2) Toll-free telephone sites. The quality review of telephone
services will focus on such factors as whether IRS personnel provided
accurate tax law and account information.
(3) Other work units. The quality review of other work units will be
determined according to criteria prescribed by the Commissioner or his
delegate.
(c) Quantity measures. Quantity measures will consist of outcome-
neutral production and resource data that does not contain information
regarding the tax enforcement result reached in any case that involves
particular taxpayers. Examples of quantity measures include, but are not
limited to--
(1) Cases started;
(2) Cases closed;
(3) Work items completed;
(4) Customer education, assistance, and outreach efforts completed;
(5) Time per case;
(6) Direct examination time/out of office time;
(7) Cycle time;
(8) Number or percentage of overage cases;
(9) Inventory information;
(10) Toll-free level of access; and
(11) Talk time.
(d) Definitions--(1) Tax enforcement results. A tax enforcement
result is the outcome produced by an IRS employee's exercise of judgment
in recommending or determining whether or how the IRS should pursue
enforcement of the tax laws. Examples of tax enforcement results include
a lien filed, a levy served, a seizure executed, the amount assessed,
the amount collected, and a fraud referral. Examples of data that are
not tax enforcement results include a quantity measure and data derived
from a quality review or from a review of an employee's or a work unit's
work on a case, such as the number or percentage of cases in which
correct examination adjustments were proposed or appropriate lien
determinations were made.
(2) Records of tax enforcement results. Records of tax enforcement
results are data, statistics, compilations of information or other
numerical or quantitative recordations of the tax enforcement results
reached in one or more cases. Such records may be used for purposes such
as forecasting, financial planning, resource management, and the
formulation of case selection criteria. Records of tax enforcement
results may be used to develop methodologies and algorithms for use in
selecting tax returns to audit. Records of tax enforcement results do
not include tax enforcement results of individual cases when used to
determine whether an employee exercised appropriate judgment in pursuing
enforcement of the tax laws based upon a review of the employee's work
on that individual case.
[T.D. 9227, 70 FR 60215, Oct. 17, 2005. Redesignated by T.D. 9426, 73 FR
60628, Oct. 14, 2008]
Sec. 801.7 Examples.
(a) The rules of Sec. 801.3 are illustrated by the following
examples:
Example 1. (i) Each year Division A's Examination and Collection
functions develop detailed workplans that set goals for specific
activities (e.g., number of audits or accounts closed) and for other
quantity measures such as cases started, cycle time, overage cases, and
direct examination time. These quantity measure goals are developed
nationally and by Area Office based on budget allocations, available
resources, historical experience, and planned improvements. These plans
also include information on measures of quality, customer satisfaction,
and employee satisfaction. Results are updated monthly to reflect how
each organizational unit is progressing against its workplan, and this
information is shared with all levels of management.
[[Page 163]]
(ii) Although specific workplans are not developed at the Territory
level, Headquarters management expects the Area Directors to use the
information in the Area plans to guide the activity in their
Territories. For 2005, Area Office 1's workplan has a goal to close
1,000 examinations of small business corporations and 120,000 taxpayer
delinquent accounts (TDAs), and there are 10 Exam Territories and 12
Collection Territories in Area Office 1. While taking into account the
mix and priority of workload, and available staffing and grade levels,
the Examination Area Director communicates to the Territory Managers the
expectation that, on average, each Territory should plan to close about
100 cases. The Collection Area Director similarly communicates to each
Territory the expectation that, on average, they will close about 10,000
TDAs, subject to similar factors of workload mix and staffing.
(iii) Similar communications then occur at the next level of
management between Territory Managers and their Group Managers, and
between Group Managers and their employees. These communications will
emphasize the overall goals of the organization and each employee's role
in meeting those goals. The communications will include expectations
regarding the average number of case closures that would have to occur
to reach those goals, taking into account the fact that each employee's
actual closures will vary based upon the facts and circumstances of
specific cases.
(iv) Setting these quantity measure goals, and the communication of
those goals, is permissible because case closures are a quantity
measure. Case closures are an example of outcome-neutral production data
that does not specify the outcome of any specific case such as the
amount assessed or collected.
Example 2. In conducting a performance evaluation, a supervisor is
permitted to take into consideration information the supervisor has
developed showing that the employee failed to propose an appropriate
adjustment to tax liability in one of the cases the employee examined,
provided that information is derived from a review of the work done on
the case. All information derived from such a review of individual cases
handled by the employee, including time expended, issues raised, and
enforcement outcomes reached should be considered and discussed with the
employee and used in evaluating the employee.
Example 3. When assigning a case, a supervisor is permitted to
discuss with the employee the merits, issues, and development of
techniques of the case based upon a review of the case file.
Example 4. A supervisor is not permitted to establish a goal for
proposed adjustments in a future examination.
(b) [Reserved]
[T.D. 9227, 70 FR 60215, Oct. 17, 2005. Redesignated and amended by T.D.
9426, 73 FR 60628, Oct. 14, 2008]
Sec. 801.8 Effective/applicability dates.
The provisions of Sec. Sec. 801.1 through 801.7 apply on or after
October 17, 2005.
[T.D. 9426, 73 FR 60628, Oct. 14, 2008]
PART 802 END [RESERVED]
[[Page 165]]
FINDING AIDS
--------------------------------------------------------------------
A list of CFR titles, subtitles, chapter, subchapters and parts and an
alphabetical list of agencies publishing in the CFR are included in the
CFR Index and Finding Aids volume to the Code of Federal Regulations
which is published separately and revised annually.
Table of CFR Titles and Chapters
Alphabetical List of Agencies Appearing in the CFR
List of CFR Sections Affected
[[Page 167]]
Table of CFR Titles and Chapters
(Revised as of April 1, 2014)
Title 1--General Provisions
I Administrative Committee of the Federal Register
(Parts 1--49)
II Office of the Federal Register (Parts 50--299)
III Administrative Conference of the United States (Parts
300--399)
IV Miscellaneous Agencies (Parts 400--500)
Title 2--Grants and Agreements
Subtitle A--Office of Management and Budget Guidance
for Grants and Agreements
I Office of Management and Budget Governmentwide
Guidance for Grants and Agreements (Parts 2--199)
II Office of Management and Budget Guidance (Parts 200--
299)
Subtitle B--Federal Agency Regulations for Grants and
Agreements
III Department of Health and Human Services (Parts 300--
399)
IV Department of Agriculture (Parts 400--499)
VI Department of State (Parts 600--699)
VII Agency for International Development (Parts 700--799)
VIII Department of Veterans Affairs (Parts 800--899)
IX Department of Energy (Parts 900--999)
XI Department of Defense (Parts 1100--1199)
XII Department of Transportation (Parts 1200--1299)
XIII Department of Commerce (Parts 1300--1399)
XIV Department of the Interior (Parts 1400--1499)
XV Environmental Protection Agency (Parts 1500--1599)
XVIII National Aeronautics and Space Administration (Parts
1800--1899)
XX United States Nuclear Regulatory Commission (Parts
2000--2099)
XXII Corporation for National and Community Service (Parts
2200--2299)
XXIII Social Security Administration (Parts 2300--2399)
XXIV Housing and Urban Development (Parts 2400--2499)
XXV National Science Foundation (Parts 2500--2599)
XXVI National Archives and Records Administration (Parts
2600--2699)
XXVII Small Business Administration (Parts 2700--2799)
XXVIII Department of Justice (Parts 2800--2899)
[[Page 168]]
XXX Department of Homeland Security (Parts 3000--3099)
XXXI Institute of Museum and Library Services (Parts 3100--
3199)
XXXII National Endowment for the Arts (Parts 3200--3299)
XXXIII National Endowment for the Humanities (Parts 3300--
3399)
XXXIV Department of Education (Parts 3400--3499)
XXXV Export-Import Bank of the United States (Parts 3500--
3599)
XXXVII Peace Corps (Parts 3700--3799)
LVIII Election Assistance Commission (Parts 5800--5899)
Title 3--The President
I Executive Office of the President (Parts 100--199)
Title 4--Accounts
I Government Accountability Office (Parts 1--199)
II Recovery Accountability and Transparency Board (Parts
200--299)
Title 5--Administrative Personnel
I Office of Personnel Management (Parts 1--1199)
II Merit Systems Protection Board (Parts 1200--1299)
III Office of Management and Budget (Parts 1300--1399)
V The International Organizations Employees Loyalty
Board (Parts 1500--1599)
VI Federal Retirement Thrift Investment Board (Parts
1600--1699)
VIII Office of Special Counsel (Parts 1800--1899)
IX Appalachian Regional Commission (Parts 1900--1999)
XI Armed Forces Retirement Home (Parts 2100--2199)
XIV Federal Labor Relations Authority, General Counsel of
the Federal Labor Relations Authority and Federal
Service Impasses Panel (Parts 2400--2499)
XV Office of Administration, Executive Office of the
President (Parts 2500--2599)
XVI Office of Government Ethics (Parts 2600--2699)
XXI Department of the Treasury (Parts 3100--3199)
XXII Federal Deposit Insurance Corporation (Parts 3200--
3299)
XXIII Department of Energy (Parts 3300--3399)
XXIV Federal Energy Regulatory Commission (Parts 3400--
3499)
XXV Department of the Interior (Parts 3500--3599)
XXVI Department of Defense (Parts 3600-- 3699)
XXVIII Department of Justice (Parts 3800--3899)
XXIX Federal Communications Commission (Parts 3900--3999)
XXX Farm Credit System Insurance Corporation (Parts 4000--
4099)
XXXI Farm Credit Administration (Parts 4100--4199)
[[Page 169]]
XXXIII Overseas Private Investment Corporation (Parts 4300--
4399)
XXXIV Securities and Exchange Commission (Parts 4400--4499)
XXXV Office of Personnel Management (Parts 4500--4599)
XXXVII Federal Election Commission (Parts 4700--4799)
XL Interstate Commerce Commission (Parts 5000--5099)
XLI Commodity Futures Trading Commission (Parts 5100--
5199)
XLII Department of Labor (Parts 5200--5299)
XLIII National Science Foundation (Parts 5300--5399)
XLV Department of Health and Human Services (Parts 5500--
5599)
XLVI Postal Rate Commission (Parts 5600--5699)
XLVII Federal Trade Commission (Parts 5700--5799)
XLVIII Nuclear Regulatory Commission (Parts 5800--5899)
XLIX Federal Labor Relations Authority (Parts 5900--5999)
L Department of Transportation (Parts 6000--6099)
LII Export-Import Bank of the United States (Parts 6200--
6299)
LIII Department of Education (Parts 6300--6399)
LIV Environmental Protection Agency (Parts 6400--6499)
LV National Endowment for the Arts (Parts 6500--6599)
LVI National Endowment for the Humanities (Parts 6600--
6699)
LVII General Services Administration (Parts 6700--6799)
LVIII Board of Governors of the Federal Reserve System
(Parts 6800--6899)
LIX National Aeronautics and Space Administration (Parts
6900--6999)
LX United States Postal Service (Parts 7000--7099)
LXI National Labor Relations Board (Parts 7100--7199)
LXII Equal Employment Opportunity Commission (Parts 7200--
7299)
LXIII Inter-American Foundation (Parts 7300--7399)
LXIV Merit Systems Protection Board (Parts 7400--7499)
LXV Department of Housing and Urban Development (Parts
7500--7599)
LXVI National Archives and Records Administration (Parts
7600--7699)
LXVII Institute of Museum and Library Services (Parts 7700--
7799)
LXVIII Commission on Civil Rights (Parts 7800--7899)
LXIX Tennessee Valley Authority (Parts 7900--7999)
LXX Court Services and Offender Supervision Agency for the
District of Columbia (Parts 8000--8099)
LXXI Consumer Product Safety Commission (Parts 8100--8199)
LXXIII Department of Agriculture (Parts 8300--8399)
LXXIV Federal Mine Safety and Health Review Commission
(Parts 8400--8499)
LXXVI Federal Retirement Thrift Investment Board (Parts
8600--8699)
LXXVII Office of Management and Budget (Parts 8700--8799)
LXXX Federal Housing Finance Agency (Parts 9000--9099)
LXXXIII Special Inspector General for Afghanistan
Reconstruction (Parts 9300--9399)
[[Page 170]]
LXXXIV Bureau of Consumer Financial Protection (Parts 9400--
9499)
LXXXVI National Credit Union Administration (Parts 9600--
9699)
XCVII Department of Homeland Security Human Resources
Management System (Department of Homeland
Security--Office of Personnel Management) (Parts
9700--9799)
XCVII Council of the Inspectors General on Integrity and
Efficiency (Parts 9800--9899)
Title 6--Domestic Security
I Department of Homeland Security, Office of the
Secretary (Parts 1--99)
X Privacy and Civil Liberties Oversight Board (Parts
1000--1099)
Title 7--Agriculture
Subtitle A--Office of the Secretary of Agriculture
(Parts 0--26)
Subtitle B--Regulations of the Department of
Agriculture
I Agricultural Marketing Service (Standards,
Inspections, Marketing Practices), Department of
Agriculture (Parts 27--209)
II Food and Nutrition Service, Department of Agriculture
(Parts 210--299)
III Animal and Plant Health Inspection Service, Department
of Agriculture (Parts 300--399)
IV Federal Crop Insurance Corporation, Department of
Agriculture (Parts 400--499)
V Agricultural Research Service, Department of
Agriculture (Parts 500--599)
VI Natural Resources Conservation Service, Department of
Agriculture (Parts 600--699)
VII Farm Service Agency, Department of Agriculture (Parts
700--799)
VIII Grain Inspection, Packers and Stockyards
Administration (Federal Grain Inspection Service),
Department of Agriculture (Parts 800--899)
IX Agricultural Marketing Service (Marketing Agreements
and Orders; Fruits, Vegetables, Nuts), Department
of Agriculture (Parts 900--999)
X Agricultural Marketing Service (Marketing Agreements
and Orders; Milk), Department of Agriculture
(Parts 1000--1199)
XI Agricultural Marketing Service (Marketing Agreements
and Orders; Miscellaneous Commodities), Department
of Agriculture (Parts 1200--1299)
XIV Commodity Credit Corporation, Department of
Agriculture (Parts 1400--1499)
XV Foreign Agricultural Service, Department of
Agriculture (Parts 1500--1599)
XVI Rural Telephone Bank, Department of Agriculture (Parts
1600--1699)
[[Page 171]]
XVII Rural Utilities Service, Department of Agriculture
(Parts 1700--1799)
XVIII Rural Housing Service, Rural Business-Cooperative
Service, Rural Utilities Service, and Farm Service
Agency, Department of Agriculture (Parts 1800--
2099)
XX Local Television Loan Guarantee Board (Parts 2200--
2299)
XXV Office of Advocacy and Outreach, Department of
Agriculture (Parts 2500--2599)
XXVI Office of Inspector General, Department of Agriculture
(Parts 2600--2699)
XXVII Office of Information Resources Management, Department
of Agriculture (Parts 2700--2799)
XXVIII Office of Operations, Department of Agriculture (Parts
2800--2899)
XXIX Office of Energy Policy and New Uses, Department of
Agriculture (Parts 2900--2999)
XXX Office of the Chief Financial Officer, Department of
Agriculture (Parts 3000--3099)
XXXI Office of Environmental Quality, Department of
Agriculture (Parts 3100--3199)
XXXII Office of Procurement and Property Management,
Department of Agriculture (Parts 3200--3299)
XXXIII Office of Transportation, Department of Agriculture
(Parts 3300--3399)
XXXIV National Institute of Food and Agriculture (Parts
3400--3499)
XXXV Rural Housing Service, Department of Agriculture
(Parts 3500--3599)
XXXVI National Agricultural Statistics Service, Department
of Agriculture (Parts 3600--3699)
XXXVII Economic Research Service, Department of Agriculture
(Parts 3700--3799)
XXXVIII World Agricultural Outlook Board, Department of
Agriculture (Parts 3800--3899)
XLI [Reserved]
XLII Rural Business-Cooperative Service and Rural Utilities
Service, Department of Agriculture (Parts 4200--
4299)
Title 8--Aliens and Nationality
I Department of Homeland Security (Immigration and
Naturalization) (Parts 1--499)
V Executive Office for Immigration Review, Department of
Justice (Parts 1000--1399)
Title 9--Animals and Animal Products
I Animal and Plant Health Inspection Service, Department
of Agriculture (Parts 1--199)
[[Page 172]]
II Grain Inspection, Packers and Stockyards
Administration (Packers and Stockyards Programs),
Department of Agriculture (Parts 200--299)
III Food Safety and Inspection Service, Department of
Agriculture (Parts 300--599)
Title 10--Energy
I Nuclear Regulatory Commission (Parts 0--199)
II Department of Energy (Parts 200--699)
III Department of Energy (Parts 700--999)
X Department of Energy (General Provisions) (Parts
1000--1099)
XIII Nuclear Waste Technical Review Board (Parts 1300--
1399)
XVII Defense Nuclear Facilities Safety Board (Parts 1700--
1799)
XVIII Northeast Interstate Low-Level Radioactive Waste
Commission (Parts 1800--1899)
Title 11--Federal Elections
I Federal Election Commission (Parts 1--9099)
II Election Assistance Commission (Parts 9400--9499)
Title 12--Banks and Banking
I Comptroller of the Currency, Department of the
Treasury (Parts 1--199)
II Federal Reserve System (Parts 200--299)
III Federal Deposit Insurance Corporation (Parts 300--399)
IV Export-Import Bank of the United States (Parts 400--
499)
V Office of Thrift Supervision, Department of the
Treasury (Parts 500--599)
VI Farm Credit Administration (Parts 600--699)
VII National Credit Union Administration (Parts 700--799)
VIII Federal Financing Bank (Parts 800--899)
IX Federal Housing Finance Board (Parts 900--999)
X Bureau of Consumer Financial Protection (Parts 1000--
1099)
XI Federal Financial Institutions Examination Council
(Parts 1100--1199)
XII Federal Housing Finance Agency (Parts 1200--1299)
XIII Financial Stability Oversight Council (Parts 1300--
1399)
XIV Farm Credit System Insurance Corporation (Parts 1400--
1499)
XV Department of the Treasury (Parts 1500--1599)
XVI Office of Financial Research (Parts 1600--1699)
XVII Office of Federal Housing Enterprise Oversight,
Department of Housing and Urban Development (Parts
1700--1799)
XVIII Community Development Financial Institutions Fund,
Department of the Treasury (Parts 1800--1899)
[[Page 173]]
Title 13--Business Credit and Assistance
I Small Business Administration (Parts 1--199)
III Economic Development Administration, Department of
Commerce (Parts 300--399)
IV Emergency Steel Guarantee Loan Board (Parts 400--499)
V Emergency Oil and Gas Guaranteed Loan Board (Parts
500--599)
Title 14--Aeronautics and Space
I Federal Aviation Administration, Department of
Transportation (Parts 1--199)
II Office of the Secretary, Department of Transportation
(Aviation Proceedings) (Parts 200--399)
III Commercial Space Transportation, Federal Aviation
Administration, Department of Transportation
(Parts 400--1199)
V National Aeronautics and Space Administration (Parts
1200--1299)
VI Air Transportation System Stabilization (Parts 1300--
1399)
Title 15--Commerce and Foreign Trade
Subtitle A--Office of the Secretary of Commerce (Parts
0--29)
Subtitle B--Regulations Relating to Commerce and
Foreign Trade
I Bureau of the Census, Department of Commerce (Parts
30--199)
II National Institute of Standards and Technology,
Department of Commerce (Parts 200--299)
III International Trade Administration, Department of
Commerce (Parts 300--399)
IV Foreign-Trade Zones Board, Department of Commerce
(Parts 400--499)
VII Bureau of Industry and Security, Department of
Commerce (Parts 700--799)
VIII Bureau of Economic Analysis, Department of Commerce
(Parts 800--899)
IX National Oceanic and Atmospheric Administration,
Department of Commerce (Parts 900--999)
XI Technology Administration, Department of Commerce
(Parts 1100--1199)
XIII East-West Foreign Trade Board (Parts 1300--1399)
XIV Minority Business Development Agency (Parts 1400--
1499)
Subtitle C--Regulations Relating to Foreign Trade
Agreements
XX Office of the United States Trade Representative
(Parts 2000--2099)
Subtitle D--Regulations Relating to Telecommunications
and Information
XXIII National Telecommunications and Information
Administration, Department of Commerce (Parts
2300--2399)
[[Page 174]]
Title 16--Commercial Practices
I Federal Trade Commission (Parts 0--999)
II Consumer Product Safety Commission (Parts 1000--1799)
Title 17--Commodity and Securities Exchanges
I Commodity Futures Trading Commission (Parts 1--199)
II Securities and Exchange Commission (Parts 200--399)
IV Department of the Treasury (Parts 400--499)
Title 18--Conservation of Power and Water Resources
I Federal Energy Regulatory Commission, Department of
Energy (Parts 1--399)
III Delaware River Basin Commission (Parts 400--499)
VI Water Resources Council (Parts 700--799)
VIII Susquehanna River Basin Commission (Parts 800--899)
XIII Tennessee Valley Authority (Parts 1300--1399)
Title 19--Customs Duties
I U.S. Customs and Border Protection, Department of
Homeland Security; Department of the Treasury
(Parts 0--199)
II United States International Trade Commission (Parts
200--299)
III International Trade Administration, Department of
Commerce (Parts 300--399)
IV U.S. Immigration and Customs Enforcement, Department
of Homeland Security (Parts 400--599)
Title 20--Employees' Benefits
I Office of Workers' Compensation Programs, Department
of Labor (Parts 1--199)
II Railroad Retirement Board (Parts 200--399)
III Social Security Administration (Parts 400--499)
IV Employees' Compensation Appeals Board, Department of
Labor (Parts 500--599)
V Employment and Training Administration, Department of
Labor (Parts 600--699)
VI Office of Workers' Compensation Programs, Department
of Labor (Parts 700--799)
VII Benefits Review Board, Department of Labor (Parts
800--899)
VIII Joint Board for the Enrollment of Actuaries (Parts
900--999)
IX Office of the Assistant Secretary for Veterans'
Employment and Training Service, Department of
Labor (Parts 1000--1099)
[[Page 175]]
Title 21--Food and Drugs
I Food and Drug Administration, Department of Health and
Human Services (Parts 1--1299)
II Drug Enforcement Administration, Department of Justice
(Parts 1300--1399)
III Office of National Drug Control Policy (Parts 1400--
1499)
Title 22--Foreign Relations
I Department of State (Parts 1--199)
II Agency for International Development (Parts 200--299)
III Peace Corps (Parts 300--399)
IV International Joint Commission, United States and
Canada (Parts 400--499)
V Broadcasting Board of Governors (Parts 500--599)
VII Overseas Private Investment Corporation (Parts 700--
799)
IX Foreign Service Grievance Board (Parts 900--999)
X Inter-American Foundation (Parts 1000--1099)
XI International Boundary and Water Commission, United
States and Mexico, United States Section (Parts
1100--1199)
XII United States International Development Cooperation
Agency (Parts 1200--1299)
XIII Millennium Challenge Corporation (Parts 1300--1399)
XIV Foreign Service Labor Relations Board; Federal Labor
Relations Authority; General Counsel of the
Federal Labor Relations Authority; and the Foreign
Service Impasse Disputes Panel (Parts 1400--1499)
XV African Development Foundation (Parts 1500--1599)
XVI Japan-United States Friendship Commission (Parts
1600--1699)
XVII United States Institute of Peace (Parts 1700--1799)
Title 23--Highways
I Federal Highway Administration, Department of
Transportation (Parts 1--999)
II National Highway Traffic Safety Administration and
Federal Highway Administration, Department of
Transportation (Parts 1200--1299)
III National Highway Traffic Safety Administration,
Department of Transportation (Parts 1300--1399)
Title 24--Housing and Urban Development
Subtitle A--Office of the Secretary, Department of
Housing and Urban Development (Parts 0--99)
Subtitle B--Regulations Relating to Housing and Urban
Development
I Office of Assistant Secretary for Equal Opportunity,
Department of Housing and Urban Development (Parts
100--199)
[[Page 176]]
II Office of Assistant Secretary for Housing-Federal
Housing Commissioner, Department of Housing and
Urban Development (Parts 200--299)
III Government National Mortgage Association, Department
of Housing and Urban Development (Parts 300--399)
IV Office of Housing and Office of Multifamily Housing
Assistance Restructuring, Department of Housing
and Urban Development (Parts 400--499)
V Office of Assistant Secretary for Community Planning
and Development, Department of Housing and Urban
Development (Parts 500--599)
VI Office of Assistant Secretary for Community Planning
and Development, Department of Housing and Urban
Development (Parts 600--699) [Reserved]
VII Office of the Secretary, Department of Housing and
Urban Development (Housing Assistance Programs and
Public and Indian Housing Programs) (Parts 700--
799)
VIII Office of the Assistant Secretary for Housing--Federal
Housing Commissioner, Department of Housing and
Urban Development (Section 8 Housing Assistance
Programs, Section 202 Direct Loan Program, Section
202 Supportive Housing for the Elderly Program and
Section 811 Supportive Housing for Persons With
Disabilities Program) (Parts 800--899)
IX Office of Assistant Secretary for Public and Indian
Housing, Department of Housing and Urban
Development (Parts 900--1699)
X Office of Assistant Secretary for Housing--Federal
Housing Commissioner, Department of Housing and
Urban Development (Interstate Land Sales
Registration Program) (Parts 1700--1799)
XII Office of Inspector General, Department of Housing and
Urban Development (Parts 2000--2099)
XV Emergency Mortgage Insurance and Loan Programs,
Department of Housing and Urban Development (Parts
2700--2799)
XX Office of Assistant Secretary for Housing--Federal
Housing Commissioner, Department of Housing and
Urban Development (Parts 3200--3899)
XXIV Board of Directors of the HOPE for Homeowners Program
(Parts 4000--4099)
XXV Neighborhood Reinvestment Corporation (Parts 4100--
4199)
Title 25--Indians
I Bureau of Indian Affairs, Department of the Interior
(Parts 1--299)
II Indian Arts and Crafts Board, Department of the
Interior (Parts 300--399)
III National Indian Gaming Commission, Department of the
Interior (Parts 500--599)
IV Office of Navajo and Hopi Indian Relocation (Parts
700--799)
V Bureau of Indian Affairs, Department of the Interior,
and Indian Health Service, Department of Health
and Human Services (Part 900)
[[Page 177]]
VI Office of the Assistant Secretary-Indian Affairs,
Department of the Interior (Parts 1000--1199)
VII Office of the Special Trustee for American Indians,
Department of the Interior (Parts 1200--1299)
Title 26--Internal Revenue
I Internal Revenue Service, Department of the Treasury
(Parts 1--End)
Title 27--Alcohol, Tobacco Products and Firearms
I Alcohol and Tobacco Tax and Trade Bureau, Department
of the Treasury (Parts 1--399)
II Bureau of Alcohol, Tobacco, Firearms, and Explosives,
Department of Justice (Parts 400--699)
Title 28--Judicial Administration
I Department of Justice (Parts 0--299)
III Federal Prison Industries, Inc., Department of Justice
(Parts 300--399)
V Bureau of Prisons, Department of Justice (Parts 500--
599)
VI Offices of Independent Counsel, Department of Justice
(Parts 600--699)
VII Office of Independent Counsel (Parts 700--799)
VIII Court Services and Offender Supervision Agency for the
District of Columbia (Parts 800--899)
IX National Crime Prevention and Privacy Compact Council
(Parts 900--999)
XI Department of Justice and Department of State (Parts
1100--1199)
Title 29--Labor
Subtitle A--Office of the Secretary of Labor (Parts
0--99)
Subtitle B--Regulations Relating to Labor
I National Labor Relations Board (Parts 100--199)
II Office of Labor-Management Standards, Department of
Labor (Parts 200--299)
III National Railroad Adjustment Board (Parts 300--399)
IV Office of Labor-Management Standards, Department of
Labor (Parts 400--499)
V Wage and Hour Division, Department of Labor (Parts
500--899)
IX Construction Industry Collective Bargaining Commission
(Parts 900--999)
X National Mediation Board (Parts 1200--1299)
XII Federal Mediation and Conciliation Service (Parts
1400--1499)
XIV Equal Employment Opportunity Commission (Parts 1600--
1699)
[[Page 178]]
XVII Occupational Safety and Health Administration,
Department of Labor (Parts 1900--1999)
XX Occupational Safety and Health Review Commission
(Parts 2200--2499)
XXV Employee Benefits Security Administration, Department
of Labor (Parts 2500--2599)
XXVII Federal Mine Safety and Health Review Commission
(Parts 2700--2799)
XL Pension Benefit Guaranty Corporation (Parts 4000--
4999)
Title 30--Mineral Resources
I Mine Safety and Health Administration, Department of
Labor (Parts 1--199)
II Bureau of Safety and Environmental Enforcement,
Department of the Interior (Parts 200--299)
IV Geological Survey, Department of the Interior (Parts
400--499)
V Bureau of Ocean Energy Management, Department of the
Interior (Parts 500--599)
VII Office of Surface Mining Reclamation and Enforcement,
Department of the Interior (Parts 700--999)
XII Office of Natural Resources Revenue, Department of the
Interior (Parts 1200--1299)
Title 31--Money and Finance: Treasury
Subtitle A--Office of the Secretary of the Treasury
(Parts 0--50)
Subtitle B--Regulations Relating to Money and Finance
I Monetary Offices, Department of the Treasury (Parts
51--199)
II Fiscal Service, Department of the Treasury (Parts
200--399)
IV Secret Service, Department of the Treasury (Parts
400--499)
V Office of Foreign Assets Control, Department of the
Treasury (Parts 500--599)
VI Bureau of Engraving and Printing, Department of the
Treasury (Parts 600--699)
VII Federal Law Enforcement Training Center, Department of
the Treasury (Parts 700--799)
VIII Office of International Investment, Department of the
Treasury (Parts 800--899)
IX Federal Claims Collection Standards (Department of the
Treasury--Department of Justice) (Parts 900--999)
X Financial Crimes Enforcement Network, Department of
the Treasury (Parts 1000--1099)
Title 32--National Defense
Subtitle A--Department of Defense
I Office of the Secretary of Defense (Parts 1--399)
[[Page 179]]
V Department of the Army (Parts 400--699)
VI Department of the Navy (Parts 700--799)
VII Department of the Air Force (Parts 800--1099)
Subtitle B--Other Regulations Relating to National
Defense
XII Defense Logistics Agency (Parts 1200--1299)
XVI Selective Service System (Parts 1600--1699)
XVII Office of the Director of National Intelligence (Parts
1700--1799)
XVIII National Counterintelligence Center (Parts 1800--1899)
XIX Central Intelligence Agency (Parts 1900--1999)
XX Information Security Oversight Office, National
Archives and Records Administration (Parts 2000--
2099)
XXI National Security Council (Parts 2100--2199)
XXIV Office of Science and Technology Policy (Parts 2400--
2499)
XXVII Office for Micronesian Status Negotiations (Parts
2700--2799)
XXVIII Office of the Vice President of the United States
(Parts 2800--2899)
Title 33--Navigation and Navigable Waters
I Coast Guard, Department of Homeland Security (Parts
1--199)
II Corps of Engineers, Department of the Army (Parts
200--399)
IV Saint Lawrence Seaway Development Corporation,
Department of Transportation (Parts 400--499)
Title 34--Education
Subtitle A--Office of the Secretary, Department of
Education (Parts 1--99)
Subtitle B--Regulations of the Offices of the
Department of Education
I Office for Civil Rights, Department of Education
(Parts 100--199)
II Office of Elementary and Secondary Education,
Department of Education (Parts 200--299)
III Office of Special Education and Rehabilitative
Services, Department of Education (Parts 300--399)
IV Office of Vocational and Adult Education, Department
of Education (Parts 400--499)
V Office of Bilingual Education and Minority Languages
Affairs, Department of Education (Parts 500--599)
VI Office of Postsecondary Education, Department of
Education (Parts 600--699)
VII Office of Educational Research and Improvement,
Department of Education (Parts 700--799)[Reserved]
Subtitle C--Regulations Relating to Education
XI National Institute for Literacy (Parts 1100--1199)
XII National Council on Disability (Parts 1200--1299)
[[Page 180]]
Title 35 [Reserved]
Title 36--Parks, Forests, and Public Property
I National Park Service, Department of the Interior
(Parts 1--199)
II Forest Service, Department of Agriculture (Parts 200--
299)
III Corps of Engineers, Department of the Army (Parts
300--399)
IV American Battle Monuments Commission (Parts 400--499)
V Smithsonian Institution (Parts 500--599)
VI [Reserved]
VII Library of Congress (Parts 700--799)
VIII Advisory Council on Historic Preservation (Parts 800--
899)
IX Pennsylvania Avenue Development Corporation (Parts
900--999)
X Presidio Trust (Parts 1000--1099)
XI Architectural and Transportation Barriers Compliance
Board (Parts 1100--1199)
XII National Archives and Records Administration (Parts
1200--1299)
XV Oklahoma City National Memorial Trust (Parts 1500--
1599)
XVI Morris K. Udall Scholarship and Excellence in National
Environmental Policy Foundation (Parts 1600--1699)
Title 37--Patents, Trademarks, and Copyrights
I United States Patent and Trademark Office, Department
of Commerce (Parts 1--199)
II U.S. Copyright Office, Library of Congress (Parts
200--299)
III Copyright Royalty Board, Library of Congress (Parts
300--399)
IV Assistant Secretary for Technology Policy, Department
of Commerce (Parts 400--599)
Title 38--Pensions, Bonuses, and Veterans' Relief
I Department of Veterans Affairs (Parts 0--199)
II Armed Forces Retirement Home (Parts 200--299)
Title 39--Postal Service
I United States Postal Service (Parts 1--999)
III Postal Regulatory Commission (Parts 3000--3099)
Title 40--Protection of Environment
I Environmental Protection Agency (Parts 1--1099)
IV Environmental Protection Agency and Department of
Justice (Parts 1400--1499)
V Council on Environmental Quality (Parts 1500--1599)
VI Chemical Safety and Hazard Investigation Board (Parts
1600--1699)
[[Page 181]]
VII Environmental Protection Agency and Department of
Defense; Uniform National Discharge Standards for
Vessels of the Armed Forces (Parts 1700--1799)
Title 41--Public Contracts and Property Management
Subtitle A--Federal Procurement Regulations System
[Note]
Subtitle B--Other Provisions Relating to Public
Contracts
50 Public Contracts, Department of Labor (Parts 50-1--50-
999)
51 Committee for Purchase From People Who Are Blind or
Severely Disabled (Parts 51-1--51-99)
60 Office of Federal Contract Compliance Programs, Equal
Employment Opportunity, Department of Labor (Parts
60-1--60-999)
61 Office of the Assistant Secretary for Veterans'
Employment and Training Service, Department of
Labor (Parts 61-1--61-999)
62--100 [Reserved]
Subtitle C--Federal Property Management Regulations
System
101 Federal Property Management Regulations (Parts 101-1--
101-99)
102 Federal Management Regulation (Parts 102-1--102-299)
103--104 [Reserved]
105 General Services Administration (Parts 105-1--105-999)
109 Department of Energy Property Management Regulations
(Parts 109-1--109-99)
114 Department of the Interior (Parts 114-1--114-99)
115 Environmental Protection Agency (Parts 115-1--115-99)
128 Department of Justice (Parts 128-1--128-99)
129--200 [Reserved]
Subtitle D--Other Provisions Relating to Property
Management [Reserved]
Subtitle E--Federal Information Resources Management
Regulations System [Reserved]
Subtitle F--Federal Travel Regulation System
300 General (Parts 300-1--300-99)
301 Temporary Duty (TDY) Travel Allowances (Parts 301-1--
301-99)
302 Relocation Allowances (Parts 302-1--302-99)
303 Payment of Expenses Connected with the Death of
Certain Employees (Part 303-1--303-99)
304 Payment of Travel Expenses from a Non-Federal Source
(Parts 304-1--304-99)
Title 42--Public Health
I Public Health Service, Department of Health and Human
Services (Parts 1--199)
IV Centers for Medicare & Medicaid Services, Department
of Health and Human Services (Parts 400--599)
[[Page 182]]
V Office of Inspector General-Health Care, Department of
Health and Human Services (Parts 1000--1999)
Title 43--Public Lands: Interior
Subtitle A--Office of the Secretary of the Interior
(Parts 1--199)
Subtitle B--Regulations Relating to Public Lands
I Bureau of Reclamation, Department of the Interior
(Parts 400--999)
II Bureau of Land Management, Department of the Interior
(Parts 1000--9999)
III Utah Reclamation Mitigation and Conservation
Commission (Parts 10000--10099)
Title 44--Emergency Management and Assistance
I Federal Emergency Management Agency, Department of
Homeland Security (Parts 0--399)
IV Department of Commerce and Department of
Transportation (Parts 400--499)
Title 45--Public Welfare
Subtitle A--Department of Health and Human Services
(Parts 1--199)
Subtitle B--Regulations Relating to Public Welfare
II Office of Family Assistance (Assistance Programs),
Administration for Children and Families,
Department of Health and Human Services (Parts
200--299)
III Office of Child Support Enforcement (Child Support
Enforcement Program), Administration for Children
and Families, Department of Health and Human
Services (Parts 300--399)
IV Office of Refugee Resettlement, Administration for
Children and Families, Department of Health and
Human Services (Parts 400--499)
V Foreign Claims Settlement Commission of the United
States, Department of Justice (Parts 500--599)
VI National Science Foundation (Parts 600--699)
VII Commission on Civil Rights (Parts 700--799)
VIII Office of Personnel Management (Parts 800--899)
X Office of Community Services, Administration for
Children and Families, Department of Health and
Human Services (Parts 1000--1099)
XI National Foundation on the Arts and the Humanities
(Parts 1100--1199)
XII Corporation for National and Community Service (Parts
1200--1299)
XIII Office of Human Development Services, Department of
Health and Human Services (Parts 1300--1399)
[[Page 183]]
XVI Legal Services Corporation (Parts 1600--1699)
XVII National Commission on Libraries and Information
Science (Parts 1700--1799)
XVIII Harry S. Truman Scholarship Foundation (Parts 1800--
1899)
XXI Commission on Fine Arts (Parts 2100--2199)
XXIII Arctic Research Commission (Part 2301)
XXIV James Madison Memorial Fellowship Foundation (Parts
2400--2499)
XXV Corporation for National and Community Service (Parts
2500--2599)
Title 46--Shipping
I Coast Guard, Department of Homeland Security (Parts
1--199)
II Maritime Administration, Department of Transportation
(Parts 200--399)
III Coast Guard (Great Lakes Pilotage), Department of
Homeland Security (Parts 400--499)
IV Federal Maritime Commission (Parts 500--599)
Title 47--Telecommunication
I Federal Communications Commission (Parts 0--199)
II Office of Science and Technology Policy and National
Security Council (Parts 200--299)
III National Telecommunications and Information
Administration, Department of Commerce (Parts
300--399)
IV National Telecommunications and Information
Administration, Department of Commerce, and
National Highway Traffic Safety Administration,
Department of Transportation (Parts 400--499)
Title 48--Federal Acquisition Regulations System
1 Federal Acquisition Regulation (Parts 1--99)
2 Defense Acquisition Regulations System, Department of
Defense (Parts 200--299)
3 Health and Human Services (Parts 300--399)
4 Department of Agriculture (Parts 400--499)
5 General Services Administration (Parts 500--599)
6 Department of State (Parts 600--699)
7 Agency for International Development (Parts 700--799)
8 Department of Veterans Affairs (Parts 800--899)
9 Department of Energy (Parts 900--999)
10 Department of the Treasury (Parts 1000--1099)
12 Department of Transportation (Parts 1200--1299)
13 Department of Commerce (Parts 1300--1399)
14 Department of the Interior (Parts 1400--1499)
[[Page 184]]
15 Environmental Protection Agency (Parts 1500--1599)
16 Office of Personnel Management, Federal Employees
Health Benefits Acquisition Regulation (Parts
1600--1699)
17 Office of Personnel Management (Parts 1700--1799)
18 National Aeronautics and Space Administration (Parts
1800--1899)
19 Broadcasting Board of Governors (Parts 1900--1999)
20 Nuclear Regulatory Commission (Parts 2000--2099)
21 Office of Personnel Management, Federal Employees
Group Life Insurance Federal Acquisition
Regulation (Parts 2100--2199)
23 Social Security Administration (Parts 2300--2399)
24 Department of Housing and Urban Development (Parts
2400--2499)
25 National Science Foundation (Parts 2500--2599)
28 Department of Justice (Parts 2800--2899)
29 Department of Labor (Parts 2900--2999)
30 Department of Homeland Security, Homeland Security
Acquisition Regulation (HSAR) (Parts 3000--3099)
34 Department of Education Acquisition Regulation (Parts
3400--3499)
51 Department of the Army Acquisition Regulations (Parts
5100--5199)
52 Department of the Navy Acquisition Regulations (Parts
5200--5299)
53 Department of the Air Force Federal Acquisition
Regulation Supplement (Parts 5300--5399)
[Reserved]
54 Defense Logistics Agency, Department of Defense (Parts
5400--5499)
57 African Development Foundation (Parts 5700--5799)
61 Civilian Board of Contract Appeals, General Services
Administration (Parts 6100--6199)
63 Department of Transportation Board of Contract Appeals
(Parts 6300--6399)
99 Cost Accounting Standards Board, Office of Federal
Procurement Policy, Office of Management and
Budget (Parts 9900--9999)
Title 49--Transportation
Subtitle A--Office of the Secretary of Transportation
(Parts 1--99)
Subtitle B--Other Regulations Relating to
Transportation
I Pipeline and Hazardous Materials Safety
Administration, Department of Transportation
(Parts 100--199)
II Federal Railroad Administration, Department of
Transportation (Parts 200--299)
III Federal Motor Carrier Safety Administration,
Department of Transportation (Parts 300--399)
IV Coast Guard, Department of Homeland Security (Parts
400--499)
[[Page 185]]
V National Highway Traffic Safety Administration,
Department of Transportation (Parts 500--599)
VI Federal Transit Administration, Department of
Transportation (Parts 600--699)
VII National Railroad Passenger Corporation (AMTRAK)
(Parts 700--799)
VIII National Transportation Safety Board (Parts 800--999)
X Surface Transportation Board, Department of
Transportation (Parts 1000--1399)
XI Research and Innovative Technology Administration,
Department of Transportation (Parts 1400--1499)
[Reserved]
XII Transportation Security Administration, Department of
Homeland Security (Parts 1500--1699)
Title 50--Wildlife and Fisheries
I United States Fish and Wildlife Service, Department of
the Interior (Parts 1--199)
II National Marine Fisheries Service, National Oceanic
and Atmospheric Administration, Department of
Commerce (Parts 200--299)
III International Fishing and Related Activities (Parts
300--399)
IV Joint Regulations (United States Fish and Wildlife
Service, Department of the Interior and National
Marine Fisheries Service, National Oceanic and
Atmospheric Administration, Department of
Commerce); Endangered Species Committee
Regulations (Parts 400--499)
V Marine Mammal Commission (Parts 500--599)
VI Fishery Conservation and Management, National Oceanic
and Atmospheric Administration, Department of
Commerce (Parts 600--699)
[[Page 187]]
Alphabetical List of Agencies Appearing in the CFR
(Revised as of April 1, 2014)
CFR Title, Subtitle or
Agency Chapter
Administrative Committee of the Federal Register 1, I
Administrative Conference of the United States 1, III
Advisory Council on Historic Preservation 36, VIII
Advocacy and Outreach, Office of 7, XXV
Afghanistan Reconstruction, Special Inspector 22, LXXXIII
General for
African Development Foundation 22, XV
Federal Acquisition Regulation 48, 57
Agency for International Development 2, VII; 22, II
Federal Acquisition Regulation 48, 7
Agricultural Marketing Service 7, I, IX, X, XI
Agricultural Research Service 7, V
Agriculture Department 2, IV; 5, LXXIII
Advocacy and Outreach, Office of 7, XXV
Agricultural Marketing Service 7, I, IX, X, XI
Agricultural Research Service 7, V
Animal and Plant Health Inspection Service 7, III; 9, I
Chief Financial Officer, Office of 7, XXX
Commodity Credit Corporation 7, XIV
Economic Research Service 7, XXXVII
Energy Policy and New Uses, Office of 2, IX; 7, XXIX
Environmental Quality, Office of 7, XXXI
Farm Service Agency 7, VII, XVIII
Federal Acquisition Regulation 48, 4
Federal Crop Insurance Corporation 7, IV
Food and Nutrition Service 7, II
Food Safety and Inspection Service 9, III
Foreign Agricultural Service 7, XV
Forest Service 36, II
Grain Inspection, Packers and Stockyards 7, VIII; 9, II
Administration
Information Resources Management, Office of 7, XXVII
Inspector General, Office of 7, XXVI
National Agricultural Library 7, XLI
National Agricultural Statistics Service 7, XXXVI
National Institute of Food and Agriculture 7, XXXIV
Natural Resources Conservation Service 7, VI
Operations, Office of 7, XXVIII
Procurement and Property Management, Office of 7, XXXII
Rural Business-Cooperative Service 7, XVIII, XLII, L
Rural Development Administration 7, XLII
Rural Housing Service 7, XVIII, XXXV, L
Rural Telephone Bank 7, XVI
Rural Utilities Service 7, XVII, XVIII, XLII, L
Secretary of Agriculture, Office of 7, Subtitle A
Transportation, Office of 7, XXXIII
World Agricultural Outlook Board 7, XXXVIII
Air Force Department 32, VII
Federal Acquisition Regulation Supplement 48, 53
Air Transportation Stabilization Board 14, VI
Alcohol and Tobacco Tax and Trade Bureau 27, I
Alcohol, Tobacco, Firearms, and Explosives, 27, II
Bureau of
AMTRAK 49, VII
American Battle Monuments Commission 36, IV
American Indians, Office of the Special Trustee 25, VII
[[Page 188]]
Animal and Plant Health Inspection Service 7, III; 9, I
Appalachian Regional Commission 5, IX
Architectural and Transportation Barriers 36, XI
Compliance Board
Arctic Research Commission 45, XXIII
Armed Forces Retirement Home 5, XI
Army Department 32, V
Engineers, Corps of 33, II; 36, III
Federal Acquisition Regulation 48, 51
Bilingual Education and Minority Languages 34, V
Affairs, Office of
Blind or Severely Disabled, Committee for 41, 51
Purchase from People Who Are
Broadcasting Board of Governors 22, V
Federal Acquisition Regulation 48, 19
Bureau of Ocean Energy Management, Regulation, 30, II
and Enforcement
Census Bureau 15, I
Centers for Medicare & Medicaid Services 42, IV
Central Intelligence Agency 32, XIX
Chemical Safety and Hazardous Investigation 40, VI
Board
Chief Financial Officer, Office of 7, XXX
Child Support Enforcement, Office of 45, III
Children and Families, Administration for 45, II, III, IV, X
Civil Rights, Commission on 5, LXVIII; 45, VII
Civil Rights, Office for 34, I
Council of the Inspectors General on Integrity 5, XCVIII
and Efficiency
Court Services and Offender Supervision Agency 5, LXX
for the District of Columbia
Coast Guard 33, I; 46, I; 49, IV
Coast Guard (Great Lakes Pilotage) 46, III
Commerce Department 2, XIII; 44, IV; 50, VI
Census Bureau 15, I
Economic Analysis, Bureau of 15, VIII
Economic Development Administration 13, III
Emergency Management and Assistance 44, IV
Federal Acquisition Regulation 48, 13
Foreign-Trade Zones Board 15, IV
Industry and Security, Bureau of 15, VII
International Trade Administration 15, III; 19, III
National Institute of Standards and Technology 15, II
National Marine Fisheries Service 50, II, IV
National Oceanic and Atmospheric 15, IX; 50, II, III, IV,
Administration VI
National Telecommunications and Information 15, XXIII; 47, III, IV
Administration
National Weather Service 15, IX
Patent and Trademark Office, United States 37, I
Productivity, Technology and Innovation, 37, IV
Assistant Secretary for
Secretary of Commerce, Office of 15, Subtitle A
Technology Administration 15, XI
Technology Policy, Assistant Secretary for 37, IV
Commercial Space Transportation 14, III
Commodity Credit Corporation 7, XIV
Commodity Futures Trading Commission 5, XLI; 17, I
Community Planning and Development, Office of 24, V, VI
Assistant Secretary for
Community Services, Office of 45, X
Comptroller of the Currency 12, I
Construction Industry Collective Bargaining 29, IX
Commission
Consumer Financial Protection Bureau 5, LXXXIV; 12, X
Consumer Product Safety Commission 5, LXXI; 16, II
Copyright Royalty Board 37, III
Corporation for National and Community Service 2, XXII; 45, XII, XXV
Cost Accounting Standards Board 48, 99
Council on Environmental Quality 40, V
Court Services and Offender Supervision Agency 5, LXX; 28, VIII
for the District of Columbia
Customs and Border Protection 19, I
[[Page 189]]
Defense Contract Audit Agency 32, I
Defense Department 2, XI; 5, XXVI; 32,
Subtitle A; 40, VII
Advanced Research Projects Agency 32, I
Air Force Department 32, VII
Army Department 32, V; 33, II; 36, III,
48, 51
Defense Acquisition Regulations System 48, 2
Defense Intelligence Agency 32, I
Defense Logistics Agency 32, I, XII; 48, 54
Engineers, Corps of 33, II; 36, III
National Imagery and Mapping Agency 32, I
Navy Department 32, VI; 48, 52
Secretary of Defense, Office of 2, XI; 32, I
Defense Contract Audit Agency 32, I
Defense Intelligence Agency 32, I
Defense Logistics Agency 32, XII; 48, 54
Defense Nuclear Facilities Safety Board 10, XVII
Delaware River Basin Commission 18, III
District of Columbia, Court Services and 5, LXX; 28, VIII
Offender Supervision Agency for the
Drug Enforcement Administration 21, II
East-West Foreign Trade Board 15, XIII
Economic Analysis, Bureau of 15, VIII
Economic Development Administration 13, III
Economic Research Service 7, XXXVII
Education, Department of 2, XXXIV; 5, LIII
Bilingual Education and Minority Languages 34, V
Affairs, Office of
Civil Rights, Office for 34, I
Educational Research and Improvement, Office 34, VII
of
Elementary and Secondary Education, Office of 34, II
Federal Acquisition Regulation 48, 34
Postsecondary Education, Office of 34, VI
Secretary of Education, Office of 34, Subtitle A
Special Education and Rehabilitative Services, 34, III
Office of
Vocational and Adult Education, Office of 34, IV
Educational Research and Improvement, Office of 34, VII
Election Assistance Commission 2, LVIII; 11, II
Elementary and Secondary Education, Office of 34, II
Emergency Oil and Gas Guaranteed Loan Board 13, V
Emergency Steel Guarantee Loan Board 13, IV
Employee Benefits Security Administration 29, XXV
Employees' Compensation Appeals Board 20, IV
Employees Loyalty Board 5, V
Employment and Training Administration 20, V
Employment Standards Administration 20, VI
Endangered Species Committee 50, IV
Energy, Department of 2, IX; 5, XXIII; 10, II,
III, X
Federal Acquisition Regulation 48, 9
Federal Energy Regulatory Commission 5, XXIV; 18, I
Property Management Regulations 41, 109
Energy, Office of 7, XXIX
Engineers, Corps of 33, II; 36, III
Engraving and Printing, Bureau of 31, VI
Environmental Protection Agency 2, XV; 5, LIV; 40, I, IV,
VII
Federal Acquisition Regulation 48, 15
Property Management Regulations 41, 115
Environmental Quality, Office of 7, XXXI
Equal Employment Opportunity Commission 5, LXII; 29, XIV
Equal Opportunity, Office of Assistant Secretary 24, I
for
Executive Office of the President 3, I
Administration, Office of 5, XV
Environmental Quality, Council on 40, V
Management and Budget, Office of 2, Subtitle A; 5, III,
LXXVII; 14, VI; 48, 99
[[Page 190]]
National Drug Control Policy, Office of 21, III
National Security Council 32, XXI; 47, 2
Presidential Documents 3
Science and Technology Policy, Office of 32, XXIV; 47, II
Trade Representative, Office of the United 15, XX
States
Export-Import Bank of the United States 2, XXXV; 5, LII; 12, IV
Family Assistance, Office of 45, II
Farm Credit Administration 5, XXXI; 12, VI
Farm Credit System Insurance Corporation 5, XXX; 12, XIV
Farm Service Agency 7, VII, XVIII
Federal Acquisition Regulation 48, 1
Federal Aviation Administration 14, I
Commercial Space Transportation 14, III
Federal Claims Collection Standards 31, IX
Federal Communications Commission 5, XXIX; 47, I
Federal Contract Compliance Programs, Office of 41, 60
Federal Crop Insurance Corporation 7, IV
Federal Deposit Insurance Corporation 5, XXII; 12, III
Federal Election Commission 5, XXXVII; 11, I
Federal Emergency Management Agency 44, I
Federal Employees Group Life Insurance Federal 48, 21
Acquisition Regulation
Federal Employees Health Benefits Acquisition 48, 16
Regulation
Federal Energy Regulatory Commission 5, XXIV; 18, I
Federal Financial Institutions Examination 12, XI
Council
Federal Financing Bank 12, VIII
Federal Highway Administration 23, I, II
Federal Home Loan Mortgage Corporation 1, IV
Federal Housing Enterprise Oversight Office 12, XVII
Federal Housing Finance Agency 5, LXXX; 12, XII
Federal Housing Finance Board 12, IX
Federal Labor Relations Authority 5, XIV, XLIX; 22, XIV
Federal Law Enforcement Training Center 31, VII
Federal Management Regulation 41, 102
Federal Maritime Commission 46, IV
Federal Mediation and Conciliation Service 29, XII
Federal Mine Safety and Health Review Commission 5, LXXIV; 29, XXVII
Federal Motor Carrier Safety Administration 49, III
Federal Prison Industries, Inc. 28, III
Federal Procurement Policy Office 48, 99
Federal Property Management Regulations 41, 101
Federal Railroad Administration 49, II
Federal Register, Administrative Committee of 1, I
Federal Register, Office of 1, II
Federal Reserve System 12, II
Board of Governors 5, LVIII
Federal Retirement Thrift Investment Board 5, VI, LXXVI
Federal Service Impasses Panel 5, XIV
Federal Trade Commission 5, XLVII; 16, I
Federal Transit Administration 49, VI
Federal Travel Regulation System 41, Subtitle F
Financial Crimes Enforcement Network 31, X
Financial Research Office 12, XVI
Financial Stability Oversight Council 12, XIII
Fine Arts, Commission on 45, XXI
Fiscal Service 31, II
Fish and Wildlife Service, United States 50, I, IV
Food and Drug Administration 21, I
Food and Nutrition Service 7, II
Food Safety and Inspection Service 9, III
Foreign Agricultural Service 7, XV
Foreign Assets Control, Office of 31, V
Foreign Claims Settlement Commission of the 45, V
United States
Foreign Service Grievance Board 22, IX
Foreign Service Impasse Disputes Panel 22, XIV
Foreign Service Labor Relations Board 22, XIV
Foreign-Trade Zones Board 15, IV
[[Page 191]]
Forest Service 36, II
General Services Administration 5, LVII; 41, 105
Contract Appeals, Board of 48, 61
Federal Acquisition Regulation 48, 5
Federal Management Regulation 41, 102
Federal Property Management Regulations 41, 101
Federal Travel Regulation System 41, Subtitle F
General 41, 300
Payment From a Non-Federal Source for Travel 41, 304
Expenses
Payment of Expenses Connected With the Death 41, 303
of Certain Employees
Relocation Allowances 41, 302
Temporary Duty (TDY) Travel Allowances 41, 301
Geological Survey 30, IV
Government Accountability Office 4, I
Government Ethics, Office of 5, XVI
Government National Mortgage Association 24, III
Grain Inspection, Packers and Stockyards 7, VIII; 9, II
Administration
Harry S. Truman Scholarship Foundation 45, XVIII
Health and Human Services, Department of 2, III; 5, XLV; 45,
Subtitle A,
Centers for Medicare & Medicaid Services 42, IV
Child Support Enforcement, Office of 45, III
Children and Families, Administration for 45, II, III, IV, X
Community Services, Office of 45, X
Family Assistance, Office of 45, II
Federal Acquisition Regulation 48, 3
Food and Drug Administration 21, I
Human Development Services, Office of 45, XIII
Indian Health Service 25, V
Inspector General (Health Care), Office of 42, V
Public Health Service 42, I
Refugee Resettlement, Office of 45, IV
Homeland Security, Department of 2, XXX; 6, I; 8, I
Coast Guard 33, I; 46, I; 49, IV
Coast Guard (Great Lakes Pilotage) 46, III
Customs and Border Protection 19, I
Federal Emergency Management Agency 44, I
Human Resources Management and Labor Relations 5, XCVII
Systems
Immigration and Customs Enforcement Bureau 19, IV
Transportation Security Administration 49, XII
HOPE for Homeowners Program, Board of Directors 24, XXIV
of
Housing and Urban Development, Department of 2, XXIV; 5, LXV; 24,
Subtitle B
Community Planning and Development, Office of 24, V, VI
Assistant Secretary for
Equal Opportunity, Office of Assistant 24, I
Secretary for
Federal Acquisition Regulation 48, 24
Federal Housing Enterprise Oversight, Office 12, XVII
of
Government National Mortgage Association 24, III
Housing--Federal Housing Commissioner, Office 24, II, VIII, X, XX
of Assistant Secretary for
Housing, Office of, and Multifamily Housing 24, IV
Assistance Restructuring, Office of
Inspector General, Office of 24, XII
Public and Indian Housing, Office of Assistant 24, IX
Secretary for
Secretary, Office of 24, Subtitle A, VII
Housing--Federal Housing Commissioner, Office of 24, II, VIII, X, XX
Assistant Secretary for
Housing, Office of, and Multifamily Housing 24, IV
Assistance Restructuring, Office of
Human Development Services, Office of 45, XIII
Immigration and Customs Enforcement Bureau 19, IV
Immigration Review, Executive Office for 8, V
Independent Counsel, Office of 28, VII
Indian Affairs, Bureau of 25, I, V
[[Page 192]]
Indian Affairs, Office of the Assistant 25, VI
Secretary
Indian Arts and Crafts Board 25, II
Indian Health Service 25, V
Industry and Security, Bureau of 15, VII
Information Resources Management, Office of 7, XXVII
Information Security Oversight Office, National 32, XX
Archives and Records Administration
Inspector General
Agriculture Department 7, XXVI
Health and Human Services Department 42, V
Housing and Urban Development Department 24, XII, XV
Institute of Peace, United States 22, XVII
Inter-American Foundation 5, LXIII; 22, X
Interior Department 2, XIV
American Indians, Office of the Special 25, VII
Trustee
Bureau of Ocean Energy Management, Regulation, 30, II
and Enforcement
Endangered Species Committee 50, IV
Federal Acquisition Regulation 48, 14
Federal Property Management Regulations System 41, 114
Fish and Wildlife Service, United States 50, I, IV
Geological Survey 30, IV
Indian Affairs, Bureau of 25, I, V
Indian Affairs, Office of the Assistant 25, VI
Secretary
Indian Arts and Crafts Board 25, II
Land Management, Bureau of 43, II
National Indian Gaming Commission 25, III
National Park Service 36, I
Natural Resource Revenue, Office of 30, XII
Ocean Energy Management, Bureau of 30, V
Reclamation, Bureau of 43, I
Secretary of the Interior, Office of 2, XIV; 43, Subtitle A
Surface Mining Reclamation and Enforcement, 30, VII
Office of
Internal Revenue Service 26, I
International Boundary and Water Commission, 22, XI
United States and Mexico, United States
Section
International Development, United States Agency 22, II
for
Federal Acquisition Regulation 48, 7
International Development Cooperation Agency, 22, XII
United States
International Joint Commission, United States 22, IV
and Canada
International Organizations Employees Loyalty 5, V
Board
International Trade Administration 15, III; 19, III
International Trade Commission, United States 19, II
Interstate Commerce Commission 5, XL
Investment Security, Office of 31, VIII
James Madison Memorial Fellowship Foundation 45, XXIV
Japan-United States Friendship Commission 22, XVI
Joint Board for the Enrollment of Actuaries 20, VIII
Justice Department 2, XXVIII; 5, XXVIII; 28,
I, XI; 40, IV
Alcohol, Tobacco, Firearms, and Explosives, 27, II
Bureau of
Drug Enforcement Administration 21, II
Federal Acquisition Regulation 48, 28
Federal Claims Collection Standards 31, IX
Federal Prison Industries, Inc. 28, III
Foreign Claims Settlement Commission of the 45, V
United States
Immigration Review, Executive Office for 8, V
Offices of Independent Counsel 28, VI
Prisons, Bureau of 28, V
Property Management Regulations 41, 128
Labor Department 5, XLII
Employee Benefits Security Administration 29, XXV
Employees' Compensation Appeals Board 20, IV
Employment and Training Administration 20, V
Employment Standards Administration 20, VI
[[Page 193]]
Federal Acquisition Regulation 48, 29
Federal Contract Compliance Programs, Office 41, 60
of
Federal Procurement Regulations System 41, 50
Labor-Management Standards, Office of 29, II, IV
Mine Safety and Health Administration 30, I
Occupational Safety and Health Administration 29, XVII
Office of Workers' Compensation Programs 20, VII
Public Contracts 41, 50
Secretary of Labor, Office of 29, Subtitle A
Veterans' Employment and Training Service, 41, 61; 20, IX
Office of the Assistant Secretary for
Wage and Hour Division 29, V
Workers' Compensation Programs, Office of 20, I
Labor-Management Standards, Office of 29, II, IV
Land Management, Bureau of 43, II
Legal Services Corporation 45, XVI
Library of Congress 36, VII
Copyright Royalty Board 37, III
U.S. Copyright Office 37, II
Local Television Loan Guarantee Board 7, XX
Management and Budget, Office of 5, III, LXXVII; 14, VI;
48, 99
Marine Mammal Commission 50, V
Maritime Administration 46, II
Merit Systems Protection Board 5, II, LXIV
Micronesian Status Negotiations, Office for 32, XXVII
Millennium Challenge Corporation 22, XIII
Mine Safety and Health Administration 30, I
Minority Business Development Agency 15, XIV
Miscellaneous Agencies 1, IV
Monetary Offices 31, I
Morris K. Udall Scholarship and Excellence in 36, XVI
National Environmental Policy Foundation
Museum and Library Services, Institute of 2, XXXI
National Aeronautics and Space Administration 2, XVIII; 5, LIX; 14, V
Federal Acquisition Regulation 48, 18
National Agricultural Library 7, XLI
National Agricultural Statistics Service 7, XXXVI
National and Community Service, Corporation for 2, XXII; 45, XII, XXV
National Archives and Records Administration 2, XXVI; 5, LXVI; 36, XII
Information Security Oversight Office 32, XX
National Capital Planning Commission 1, IV
National Commission for Employment Policy 1, IV
National Commission on Libraries and Information 45, XVII
Science
National Council on Disability 34, XII
National Counterintelligence Center 32, XVIII
National Credit Union Administration 5, LXXXVI; 12, VII
National Crime Prevention and Privacy Compact 28, IX
Council
National Drug Control Policy, Office of 21, III
National Endowment for the Arts 2, XXXII
National Endowment for the Humanities 2, XXXIII
National Foundation on the Arts and the 45, XI
Humanities
National Highway Traffic Safety Administration 23, II, III; 47, VI; 49, V
National Imagery and Mapping Agency 32, I
National Indian Gaming Commission 25, III
National Institute for Literacy 34, XI
National Institute of Food and Agriculture 7, XXXIV
National Institute of Standards and Technology 15, II
National Intelligence, Office of Director of 32, XVII
National Labor Relations Board 5, LXI; 29, I
National Marine Fisheries Service 50, II, IV
National Mediation Board 29, X
National Oceanic and Atmospheric Administration 15, IX; 50, II, III, IV,
VI
National Park Service 36, I
National Railroad Adjustment Board 29, III
National Railroad Passenger Corporation (AMTRAK) 49, VII
[[Page 194]]
National Science Foundation 2, XXV; 5, XLIII; 45, VI
Federal Acquisition Regulation 48, 25
National Security Council 32, XXI
National Security Council and Office of Science 47, II
and Technology Policy
National Telecommunications and Information 15, XXIII; 47, III, IV
Administration
National Transportation Safety Board 49, VIII
Natural Resources Conservation Service 7, VI
Natural Resource Revenue, Office of 30, XII
Navajo and Hopi Indian Relocation, Office of 25, IV
Navy Department 32, VI
Federal Acquisition Regulation 48, 52
Neighborhood Reinvestment Corporation 24, XXV
Northeast Interstate Low-Level Radioactive Waste 10, XVIII
Commission
Nuclear Regulatory Commission 2, XX; 5, XLVIII; 10, I
Federal Acquisition Regulation 48, 20
Occupational Safety and Health Administration 29, XVII
Occupational Safety and Health Review Commission 29, XX
Ocean Energy Management, Bureau of 30, V
Offices of Independent Counsel 28, VI
Office of Workers' Compensation Programs 20, VII
Oklahoma City National Memorial Trust 36, XV
Operations Office 7, XXVIII
Overseas Private Investment Corporation 5, XXXIII; 22, VII
Patent and Trademark Office, United States 37, I
Payment From a Non-Federal Source for Travel 41, 304
Expenses
Payment of Expenses Connected With the Death of 41, 303
Certain Employees
Peace Corps 2, XXXVII; 22, III
Pennsylvania Avenue Development Corporation 36, IX
Pension Benefit Guaranty Corporation 29, XL
Personnel Management, Office of 5, I, XXXV; 45, VIII
Human Resources Management and Labor Relations 5, XCVII
Systems, Department of Homeland Security
Federal Acquisition Regulation 48, 17
Federal Employees Group Life Insurance Federal 48, 21
Acquisition Regulation
Federal Employees Health Benefits Acquisition 48, 16
Regulation
Pipeline and Hazardous Materials Safety 49, I
Administration
Postal Regulatory Commission 5, XLVI; 39, III
Postal Service, United States 5, LX; 39, I
Postsecondary Education, Office of 34, VI
President's Commission on White House 1, IV
Fellowships
Presidential Documents 3
Presidio Trust 36, X
Prisons, Bureau of 28, V
Privacy and Civil Liberties Oversight Board 6, X
Procurement and Property Management, Office of 7, XXXII
Productivity, Technology and Innovation, 37, IV
Assistant Secretary
Public Contracts, Department of Labor 41, 50
Public and Indian Housing, Office of Assistant 24, IX
Secretary for
Public Health Service 42, I
Railroad Retirement Board 20, II
Reclamation, Bureau of 43, I
Recovery Accountability and Transparency Board 4, II
Refugee Resettlement, Office of 45, IV
Relocation Allowances 41, 302
Research and Innovative Technology 49, XI
Administration
Rural Business-Cooperative Service 7, XVIII, XLII, L
Rural Development Administration 7, XLII
Rural Housing Service 7, XVIII, XXXV, L
Rural Telephone Bank 7, XVI
Rural Utilities Service 7, XVII, XVIII, XLII, L
Saint Lawrence Seaway Development Corporation 33, IV
[[Page 195]]
Science and Technology Policy, Office of 32, XXIV
Science and Technology Policy, Office of, and 47, II
National Security Council
Secret Service 31, IV
Securities and Exchange Commission 5, XXXIV; 17, II
Selective Service System 32, XVI
Small Business Administration 2, XXVII; 13, I
Smithsonian Institution 36, V
Social Security Administration 2, XXIII; 20, III; 48, 23
Soldiers' and Airmen's Home, United States 5, XI
Special Counsel, Office of 5, VIII
Special Education and Rehabilitative Services, 34, III
Office of
State Department 2, VI; 22, I; 28, XI
Federal Acquisition Regulation 48, 6
Surface Mining Reclamation and Enforcement, 30, VII
Office of
Surface Transportation Board 49, X
Susquehanna River Basin Commission 18, VIII
Technology Administration 15, XI
Technology Policy, Assistant Secretary for 37, IV
Tennessee Valley Authority 5, LXIX; 18, XIII
Thrift Supervision Office, Department of the 12, V
Treasury
Trade Representative, United States, Office of 15, XX
Transportation, Department of 2, XII; 5, L
Commercial Space Transportation 14, III
Contract Appeals, Board of 48, 63
Emergency Management and Assistance 44, IV
Federal Acquisition Regulation 48, 12
Federal Aviation Administration 14, I
Federal Highway Administration 23, I, II
Federal Motor Carrier Safety Administration 49, III
Federal Railroad Administration 49, II
Federal Transit Administration 49, VI
Maritime Administration 46, II
National Highway Traffic Safety Administration 23, II, III; 47, IV; 49, V
Pipeline and Hazardous Materials Safety 49, I
Administration
Saint Lawrence Seaway Development Corporation 33, IV
Secretary of Transportation, Office of 14, II; 49, Subtitle A
Surface Transportation Board 49, X
Transportation Statistics Bureau 49, XI
Transportation, Office of 7, XXXIII
Transportation Security Administration 49, XII
Transportation Statistics Bureau 49, XI
Travel Allowances, Temporary Duty (TDY) 41, 301
Treasury Department 5, XXI; 12, XV; 17, IV;
31, IX
Alcohol and Tobacco Tax and Trade Bureau 27, I
Community Development Financial Institutions 12, XVIII
Fund
Comptroller of the Currency 12, I
Customs and Border Protection 19, I
Engraving and Printing, Bureau of 31, VI
Federal Acquisition Regulation 48, 10
Federal Claims Collection Standards 31, IX
Federal Law Enforcement Training Center 31, VII
Financial Crimes Enforcement Network 31, X
Fiscal Service 31, II
Foreign Assets Control, Office of 31, V
Internal Revenue Service 26, I
Investment Security, Office of 31, VIII
Monetary Offices 31, I
Secret Service 31, IV
Secretary of the Treasury, Office of 31, Subtitle A
Thrift Supervision, Office of 12, V
Truman, Harry S. Scholarship Foundation 45, XVIII
United States and Canada, International Joint 22, IV
Commission
United States and Mexico, International Boundary 22, XI
and Water Commission, United States Section
U.S. Copyright Office 37, II
[[Page 196]]
Utah Reclamation Mitigation and Conservation 43, III
Commission
Veterans Affairs Department 2, VIII; 38, I
Federal Acquisition Regulation 48, 8
Veterans' Employment and Training Service, 41, 61; 20, IX
Office of the Assistant Secretary for
Vice President of the United States, Office of 32, XXVIII
Vocational and Adult Education, Office of 34, IV
Wage and Hour Division 29, V
Water Resources Council 18, VI
Workers' Compensation Programs, Office of 20, I
World Agricultural Outlook Board 7, XXXVIII
[[Page 197]]
List of CFR Sections Affected
All changes in this volume of the Code of Federal Regulations (CFR) that
were made by documents published in the Federal Register since January
1, 2009 are enumerated in the following list. Entries indicate the
nature of the changes effected. Page numbers refer to Federal Register
pages. The user should consult the entries for chapters, parts and
subparts as well as sections for revisions.
For changes to this volume of the CFR prior to this listing, consult the
annual edition of the monthly List of CFR Sections Affected (LSA). The
LSA is available at www.fdsys.gov. For changes to this volume of the CFR
prior to 2001, see the ``List of CFR Sections Affected, 1949-1963, 1964-
1972, 1973-1985, and 1986-2000'' published in 11 separate volumes. The
``List of CFR Sections Affected 1986-2000'' is available at
www.fdsys.gov.
2009
26 CFR
74 FR
Page
Chapter I
602 Technical correction...........................................50705
602.101 (b) table amended (OMB numbers).........390, 6976, 25153, 27890,
38876, 45760, 47439, 49320, 53084, 56113, 57252
(b) table corrected; CFR correction............................13341
2010
26 CFR
75 FR
Page
Chapter I
602.101 (b) table amended (OMB numbers); interim.....5437, 27136, 37229,
43354, 44907, 64105
(b) table amended (OMB numbers)...17857, 33688, 34562, 35647, 38710,
49394, 49407, 56866, 60316, 80716
2011
26 CFR
76 FR
Page
Chapter I
602 Technical correction...........................................61946
602.101 (b) table amended (OMB numbers)......51255, 52561, 55771, 60729,
80136
(b) table correctly amended....................................61947
2012
26 CFR
77 FR
Page
Chapter I
602.101 (b) table amended (OMB numbers); eff. 4-16-12...............8700
(b) table amended (OMB numbers)...26181, 30400, 36163, 36916, 56538,
72736, 76400
2013
26 CFR
78 FR
Page
Chapter I
602 Technical correction......................23487, 48607, 49367, 78256
602.101 (b) table amended...................................17052, 17064
(b) table amended (OMB numbers)...23134, 26246, 34878, 39984, 39992,
53664, 54168, 71493, 72449
[[Page 198]]
2014
(Regulations published from January 1, 2014, through April 1, 2014)
26 CFR
79 FR
Page
Chapter I
602 Technical correction.....................................3483, 18161
602.101 (b) table amended (OMB numbers).....................13231, 13251
[all]